• 제목/요약/키워드: Stakeholder Management

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The Effect of Corporate Social Responsibility Disclosure on Earning Management and Firm Value: Evidence from Indonesia

  • IRAWAN, Dwi;ASTUTI, Sri Wibawani Wahyuning;AFIFAH, Nur
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.7
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    • pp.103-109
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    • 2021
  • The aim of this research is to provide empirical evidence on the impact of CSR disclosure on earnings management and firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 114 companies selected through purposive sampling. The results of data analysis show that CSR has a positive effect on Firm Value. CSR disclosure is one form of activity that companies carry out in influencing their stakeholder decisions. This is by the theory that a company is not an entity that only operates for its interests, but the main objective of the company is to meet stakeholder needs. Besides, CSR has a positive effect on Earning Management. The results of this study contrary to research conducted by prior research which states that CSR can reduce earning management because CSR not only increases information transparency but also creates interaction with stakeholders. The difference in findings in this study is because CSR disclosure in Indonesia is still low, as seen from the average CSR in Indonesia, which is 33%, and it is still not transparent so that companies tend to carry out earnings management.

A Comparative Analysis of Stakeholder's Interest in Tourist Destination Remodeling (관광지 리모델링 관련 이해관계자 관심 비교분석)

  • Kim, Yu-Min;Lee, Ki-Dong;Kang, Dong-Yoon
    • Journal of Digital Convergence
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    • v.11 no.7
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    • pp.51-57
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    • 2013
  • The purpose of this paper is to find the priority of tourist destination remodeling among tourists, residents, sellers for Incheon's Chinatown. Our questionnaire is included satisfaction of convenience, accommodation and cultural facility and development direction of Incheon's Chinatown for all stakeholder. We also surveyed building control, satisfaction of implemented public service, demand of facility both resident and seller, except for tourist. The results represent each of stakeholder is different opinion about remodeling of Incheon's Chinatown. The tourist importantly considered tourism development. The resident and seller importantly considered historical, cultural development. However, all stakeholder commonly regarded convenience and cultural facility as priority for developing chinatown.

Methodology for Deriving Technical Information Based on Stakeholder Requirements - Focused on 4th Industry Nanosensor Case (이해관계자 요구사항 기반 기술정보 도출 방법론 - 나노 센서 사례)

  • Gi, Wan Wook;Kim, Kwang Soo;Hong, Dae Geun
    • Journal of the Korean Society of Systems Engineering
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    • v.14 no.1
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    • pp.19-27
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    • 2018
  • For the purpose of technology planning and R&D strategy, this research developed a methodology for deriving technical information based on stakeholder requirements using natural language processing technology. The requirements are decomposed into semantic information based on grammar rules, and then the requirement information based technology information can be derived by linking with the three technical information extracted from the patent.

MOVING FORWARD WITH RADIOACTIVE WASTE MANAGEMENT IN THE UK

  • Atherton, Elizabeth;Mathieson, John
    • Nuclear Engineering and Technology
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    • v.39 no.6
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    • pp.697-702
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    • 2007
  • Radioactive waste has been produced in the UK for many decades. Since the 1950' s much of this has been associated with civil nuclear power production and the nuclear weapons programme. There have been a number of unsuccessful attempts in the UK since the 1980s to deal with the waste and find suitable sites for its disposal. However, the UK Government has addressed this and in 2001 introduced the "Managing Radioactive Waste Safely" programme. The aim of this was to make decisions on the long-term radioactive waste management policy through stakeholder engagement. In 2006, it adopted a policy of geological disposal for higher activity wastes and following further consultations, is now at the stage of choosing how that policy should be implemented.

A Study on the Acceptance Intention and Usage Behavior of Blockchain Technology : From the Perspective of Unified Theory of Acceptance and Use of Technology (통합기술수용이론 관점에서 블록체인기술의 사용자 수용과 이용 행동에 관한 연구)

  • Kim, Byung-Gon;Lee, Byeong-Gil;Yoon, Il-Ki
    • Journal of Information Technology Applications and Management
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    • v.27 no.3
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    • pp.1-18
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    • 2020
  • Recently, following the development of FinTech technology that combines finance and information and communication technology, the need and social demands for a block chain technology-based trading system have increased significantly. In this study, a research model was developed and hypothesized through literature research on the concept of block chain technology, the technology acceptance model, and the unified theory of acceptance and use of technology. The research theories were tested by collecting data through surveys and analyzing the collected data. This study conducted empirical research to identify the factors influencing the user acceptance intention and utilization behavior of the block chain technology in introducing the block chain technology. First, factors affecting the acceptance intention of the blockchain user were performance expectation, effort expectation, social impact, and blockchain transparency variables. Second, the facilitation conditions and stakeholder confidence variables were analyzed as factors that did not affect the acceptability of the blockchain users. Third, variables such as blockchain transparency, stakeholder trust and intention of acceptance are factors that affect the usage behavior of the blockchain. Fourth, it was confirmed that the acceptance intention had a very high explanatory power on usage behavior of Blockchain technology.

A Study on Electronic Journal Consortium Stakeholder Needs Analysis (전자저널 컨소시엄의 이해관계자 요구 분석 연구)

  • Jeon, Hae-Yeong;Park, Soo-Hee
    • Journal of Information Management
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    • v.39 no.1
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    • pp.53-82
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    • 2008
  • Increasing researcher's demand on electronic journals as the most important research resource, libraries have made effort to develop electronic journals efficiently with cooperating through consortium. However, Korean electronic journal consortium are leaded by representatives and e-journal contents providers rather than library members. KESLI has the largest members in Korean libraries consortium and is needed to identify the key issues of KESLI consortia by these stakeholders. This study suggests to develop a future business model for KESLI analyzing KESLI stakeholder's expectation and needs by focused group interview.

Text Network Analysis of Korean Trade Stakeholder's Interactions - A Focus on the Trade Ministry and the Legislature (통상 이해관계자 간 상호작용 관련 텍스트 네트워크 분석(TNA) - 한국 통상부처와 입법부 관계를 중심으로)

  • Bomin Ko
    • Korea Trade Review
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    • v.45 no.6
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    • pp.23-43
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    • 2020
  • This study aims at analyzing the interactions between two of the most significant trade stakeholders in Korea, the Trade Ministry and the Legislature, using text network analysis. Tackling seven Action and Plan Reports for Requests from Parliamentary Inspection released by the National Assembly, this paper conducts a topic modelling analysis, particularly focusing on the reports for the three trade-related institutes: the MOTIE headquarter, Korea Trade Insurance Corporation, Korea Trade and Investment Promotion Agency. According to the analysis, such traditional topics of the MOTIE as enterprise, industry, business, management, development were frequently appeared in the reports. Trade-related topics including export, trade, commerce, investment, overseas, domestic, dispute, cooperation, efficiency, negotiation, service, promotion were repeatedly shown. Lastly, a case study on 2019 Parliamentary Inspection Report showed specific trade-related topics and relevant contents that raised issues in that year. This analysis implies that the text data driven from the Parliamentary Inspection Reports between the MOTIE and the National Assembly, can be established as so called 'trade policy information system' which are valuable not only for the two but also the rest of the trade stakeholders in Korea.

Clarification of Safety Measure Implementation Entities through the Development of a Stakeholder Model for Special Types of Workers (특수형태근로종사자의 이해관계자 모형 개발을 통한 안전조치 이행주체 명확화)

  • Yongyoon Suh;Jong Soo Hyun;Choi Yirac;Junghwan Byeon
    • Journal of the Korean Society of Safety
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    • v.38 no.6
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    • pp.36-49
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    • 2023
  • Since the recently established obligation to implement safety and health measures for specialized workers as outlined in the Occupational Safety and Health Act (OSHA) for nine occupations in January 2020 and five occupations in November 2021, there is a need to verify and inspect the on-site operation of related systems. After a comprehensive fact-finding survey and risk factor analysis, it is necessary to examine the responsibility for on-site safety and preventive measures, along with the roles and responsibilities of specialized workers. Stakeholder analysis is essential to identify the fundamental problems related to the responsibility stipulated in the purpose of OSHA and to explore the entity responsible for implementing safety measures. Therefore, in this paper, we discuss the topic of implementation based on legal standards for on-site safety and preventive measures. Additionally, we develop a role model for appropriate safety measures, outlining the dynamic relationship between those who provide labor and those who provide labor in the context of specialized workers.

Studies on Establishing an Effective System for the Management after Construction in the EIA Process (사후환경관리시스템을 통한 사후관리의 실효성 확보)

  • Maeng, Jun-Ho;Joo, Yong-Joon
    • Journal of Environmental Impact Assessment
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    • v.17 no.1
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    • pp.57-66
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    • 2008
  • Follow-up process consists of two steps. First, it monitors whether project proponents comply with reviews made by KEI. The second steps is to survey environmental impacts during and after implementation of the proposed action. The follow-up requires the proper participation of stakeholders: project proponents, compliance monitors, impact monitors, and environmental agencies approving and reviewing said projects. Currently, follow-up process does not work well because each stakeholder does not play his proper role for various reasons such as mutual distrust among stakeholders and problems associated with institutional settings. This study intends to improve effectiveness of follow-up process and, ultimately, to improve quality of EIA in Korea by devising a follow-up system that delineates clear roles and build a strong network among stakeholders. In order to do so, the study identifies current problems associated with follow-up process and examines basic concepts and procedures involved in it. Secondly, it analyzes relational dynamics among stakeholders to identify what's behind the current mutual distrust. Third, it proposes a way to delineate clear roles to each stakeholder so that follow-up process runs efficient as an organic network.

Buffer zone: Three Diagrams for Assisting Class Extraction (클래스 도출을 지원하는 세가지 완충 다이어그램)

  • Lee, Seo-Jeong
    • The Journal of Society for e-Business Studies
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    • v.9 no.3
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    • pp.145-154
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    • 2004
  • Class extraction of object or component based software development methodology is the major factor for software quality. Each method has the class definition and extraction method however there are some troubles when the beginners try. Especially, the conceptual gap results to make the class extraction hard. This research suggests three diagrams to support it. They are Information diagram, Behavio diagram and Management diagram. They specify which services a stakeholder wants, which information to support the service, which actions to solve the service and who has the responsibility for those. Any analysis process which takes class extraction can utilize these diagrams.

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