• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.233-246
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• 2020

This paper investigates the effect of the involvement of the board chairman in the audit committee (AC) on earnings management (EM). It examines Bursa Malaysia-listed companies with the lowest positive earnings for the years 2013 to 2015. The Modified Jones Model by Kasznik (1999) was used to determine discretionary accruals. An AC that includes its board chairman as an ordinary member is associated with greater discretionary accruals. However, a board chairman who is also the chairman of the AC does not seem to influence discretionary accruals. This paper supports the agency theory and policy-makers' efforts to prevent board chairmen from sitting on ACs. It is the first study that uses the agency theory to describe the association between the board chairman's involvement in the both AC and EM. This study alerts policy-makers, stakeholders and researchers to the influence of a board chairman serving on the AC in curbing EM. Furthermore, it provides empirical evidence that the majority of Malaysian companies whose board chairmen are involved in the AC appoint the chairman as an ordinary member of the AC. This indicates that executive directors may affect such actions. Hence, more policies are needed to improve AC independence.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1205-1215
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• 2021

The study's purpose is to assess how board chairman tenure (BCT) contributes to limiting the earnings management practices (EM) in Iraqi banks. We compare the direct influence of the corporate governance mechanisms (CG) on EM practices and use BCT as a moderator that affects the influence of CG on EM. The sample of the study is the financial' firms listed on the Iraqi Stock Exchange for the period 2013-2018. Using purposive sampling data was collected from annual reports and data stream. We use the random effect model in panel data regression by using Stata to analyze the data. Findings proved that CG mechanisms insignificantly influence EM, except the meeting frequency was significant. By contrast, BCT had a positive and considerable influence as the moderating variable between CG and EM. These results suggested that the Chairman's tenure on the board lead to enhanced governance mechanisms to limit the EM practice in Iraqi financial firms. Accordingly, this study is one of the few studies in the Iraq environment that examine the influence of CG mechanisms on EM practices, in addition to examining the BCT as a moderator between CG and EM, thus, filling the gap in such studies in developing countries.

• Proceedings of the KIPE Conference
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• 2002.07a
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• pp.693-696
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• 2002

In this paper, network management system(NMS) was developed using Ethernet network for several devices. Recently, due to the development of the information communication, network has been constructed several place. And management system using network has been studied due to the increment of necessity of remote control for industrial device. Agent board that necessity of NMS, was developed using general micro-controller, it operates like stand-alone network device, supports TCP/IP protocol suite, has the ability to connect to industrial device and communicates each other. Also manager base on MMI was developed, it operates with agent board and supports effective management. To prove this system UPS(uninterruptible power supply) is selected as the example of industrial device. Finally, experimental result verifies the communication between agent board and manager.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.317-328
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• 2020

The board of directors play an important role in corporate climate strategy-making and decisions but might also compromise environmental policies to minimize agency cost. This study critically investigates the relationship between the attributes of the board of directors and the degree of sustainability performance for the energy sector as discussed in the literature. Our study cumulates existing knowledge offering important characteristics for a balanced board structure to increase the board's effectiveness in adopting sustainable initiatives that could reduce the adverse impact of an energy corporation's operation on the environment. Crucial attributes of the board of directors deemed to be positively associated with the commitment to reduce carbon footprint in the environment have been identified. Based on our extensive analysis of the literature we propose a conceptual framework that measures the influence of the board of directors' attributes on corporate environmental and social sustainability performance. The proposed framework will be useful as an initial step for top management and regulators to gain a better understanding of the balanced board structure required to achieve the social and environmental sustainability performance of corporations. Further, this paper contributes to a body of knowledge about how the board of directors could play a crucial role in monitoring social and environmental threats.

• Asia-Pacific Journal of Business
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• v.13 no.1
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• pp.89-102
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• 2022

Purpose - We examine empirically the relationship between the board of directors and the corporate performance using board characteristics related variables. Design/methodology/approach - We empirically test the hypotheses using fixed effects models (FEM), using data of 3,703 listed non-financial companies in China from 2010 to 2019. Findings - First, the ownership of board of directors is positively related to ROA. Second, the size of the board of directors is positively related to ROA. Third, there is no evidence that interaction between characteristic variables related to the board of directors affect the corporate performance. Research implications or Originality - These results show that as the board of directors has larger ownership, the degree of identity of interest between stock holders and the board becomes bigger to reduce agency cost, then it lets the board make decisions to improve the corporate performance. In addition, as the board of directors becomes bigger, the board has strong independence to play the role of monitoring and advising, then it leads to improvement of corporate performance.

• International Journal of Internet, Broadcasting and Communication
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• v.10 no.4
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• pp.75-82
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• 2018

Efforts to reduce damages from micro dust and harmful gases in life have been led by national or local governments, and information on air quality has been provided along with real-time weather forecast through TV and internet. It is not enough to provide information on the individual indoor space consumed. So in this paper, we propose a IoT-based Real-Time Air Quality Sensing Board Corresponding Fine Particle for Air Quality Management in Buildings. Proposed board is easy to install and can be placed in the right place. In the proposed board, the air quality (level of pollution level) in the indoor space (inside the building) is easy and it is possible to recognize the changed indoor air pollution situation and provide countermeasures. According to the advantages of proposed system, it is possible to provide useful information by linking information about the overall indoor space where at least one representative point is located. In this paper, we compare the performance of the proposed board with the existing air quality measurement equipment.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.57-66
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• 2021

The outbreak of the financial crisis, the lack of corporate governance practices in Iraqi companies, the high level of earnings management (EM), and weak firm performance (FP) have all encouraged the purpose of this study. This study proposes to achieve the following objectives: (I) to investigate the influence of governance mechanisms on the earnings management practices, (II) to investigate the consequence of EM on FP. The study sample includes 65 Iraqi firms listed on the Iraqi stock exchange for six years from 2012 to 2018, with 390 firm-year observations. The hypotheses were tested using panel data regression. According to the findings, Iraqi companies prefer to use real EM rather than accruals EM to avoid reporting losses. Discretionary cash flow, production costs, and cash flow from operation are examples of actual operations employed to undertake EM. Furthermore, according to the findings of this study, board meeting frequency and female onboard have a significant and negative influence on EM. Besides, the internal audit function was found not to affect EM. On the other hand, results revealed a significant and negative relationship between EM and FP. According to the study, management prefers to minimize cash and accrual expenditure during the economic downturn.

• Journal of the Korean Society of School Health
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• v.4 no.2
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• pp.90-99
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• 1991

At the central level, civil servants concerned with school health were interviewed in order to research the national administrative system of school health. At the level of county, the ledgers concerned at the education office and the schools was reviewed, and the person concerned at them was interviewed, in order to research the present state of local school health management. The policy proposition to improve the administrative system of school health in Korea is as follows. 1) The formal school health activities in districts should be actualized with the funds and the manpower made through realizing local autonomy system. 2) The funds of health center should be able to be used for school health. 3) The important activities of school health that can be actualized without a lot of funds should be chosen and be actualized above all. 4) The formal or informal system among school, health center, and hospital should properly be made. 5) The health engineer of education office or the board of education should be related to health center at school health activities. 6) For the long run, the teacher of health education should teach the subject of health at school. The proposition to improve the management of school health at the level of education office or the board of education is as follows. 1) The formal and informal relation among health center, hospital, and the board of education should be strenthened at the technical and administrative sides. 2) Health center should train the nurse-teachers of school and the health engineers of education office or the board of education. 3) The autonomous health budget of each school should properly be made. 4) The compulsory health budget should properly be made in school education budget. 5) The formal or informal training Course for the nurse-teachers should be practical. The proposition to improve the management of school health at the level of school is as follows. 1) The equipment of nursing room should be used properly, so that the function of nursing room should be revitalized. 2) Nursing room should not be used with other function except nursing function. 3) Oral cavity should be tested when pupils and students undergo physical checkup. 4) The interval of physical checkup at each school should be more than 2 days. And then the pupils and students with abnormal health should be referred to hospital etc.. 5) The misappropriation of the allowance of school doctor should be protected.

• Journal of Korea Technical Association of The Pulp and Paper Industry
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• v.38 no.1 s.113
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• pp.54-61
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• 2006

Basically corrugated board is composed of three layers of different basis weight and stock composition. Warp is well-known for one of the most important problems of corrugated board production. Warp is caused by difference of hygro-expansibility of linears between top and bottom. This research was performed to evaluate the effect of paper properties on the warp of corrugated board. To evaluate warp, dynamic expansion properties of paper was tested using DPM(dynamic penetration measuring system). The effects of sizing, stock composition and wet-pressing on dynamic expansion properties were also evaluated. Commercial base papers showed different dynamic expansion property depending on stock composition and papermaking operation. Sizing treatment decreased and wet-pressing increased the amount of dynamic expansion. To reduce warp of corrugated board, management of dynamic expansion of base papers should be controlled by manipulating moisture, heat and tension, using a variety of adjustments available on the corrugator.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.11-19
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• 2020

This study examines the factors that affect firm's liquidity in manufacturing companies listed in Vietnam. Factors studied include the board size, the board independence, the firm size, the firm age, and its return. We use different metrics to measure firm's solvency status, including the cash ratio, the quick ratio, and the cash conversion cycle. Accordingly, three econometric models are built to test hypotheses proposed by researchers in order to explain the relationship between the five factors above and liquidity's measures. The study used the data set of manufacturing companies listed on the Ho Chi Minh City Stock Exchange in the period from 2015 to 2019. The final sample group comprises 139 firms with 633 observations. The results show that in manufacturing firms, while the cash ratio and the quick ratio are positively associated to the board size, the board independence, and the firm's profitability, the net operating cycle is negatively correlated to the board size, the firm size, the board independence, and the profitability. Therefore, larger firms with larger board size and more independent members can help to improve capital management efficiency.There is no evidence for the relationship between the firm age and solvency measurements, between cash conversion cycle and firm's profitability.