• 제목/요약/키워드: design diversity

검색결과 1,026건 처리시간 0.028초

Ownership Concentration, Board Education Diversity, and Environmental Accounting Disclosure in Kenyan Listed Firms. Moderation Approach

  • TARUS, John Kipngetich
    • 웰빙융합연구
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    • 제3권1호
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    • pp.1-10
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    • 2020
  • The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder's theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.

Comparison of Frequencies in Order to Estimate of Tree Species Diversity in Caspian Forests of Iran

  • Mirzaei, Mehrdad;Bahnemiry, Atefeh Karimiyan;Abkenar, Kambiz Taheri
    • Journal of Forest and Environmental Science
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    • 제35권1호
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    • pp.1-5
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    • 2019
  • Species diversity is one of the most important indices that used to evaluate the sustainability of forest communities. In the present study, three variables including number of individuals (frequency of species), basal area and volume of tree species were compared to estimate tree species diversity in broadleaves forests of Iran. Based on systematic random design, 30 plots (circle plot, $1000m^2$) was selected. Type of species, number of species, DBH and height of trees were measured. Simpson (1-D), Hill ($N_2$), Shannon-Wiener (H'), Mc Arthur ($N_1$), Smith-Wilson ($E_{var}$) and Margalef ($R_1$) indices used to estimate tree species diversity. Species diversity was calculated in each plot. ANOVA test showed that there was a significant difference between of three variables used for estimation of species diversity. Number of trees variable has more precision than basal area and volume variables to estimate of species diversity. But Duncan test revealed that there were significant difference between of basal area and volume variables with number of trees. Therefore, basal area and volume variables were selected as more suitable variables in order to estimate of biodiversity indices in northern forests of Iran.

A comparative study between countries on gender diversity, openness and innovation

  • JOLCHUBEKOVA, Jyldyz;KIM, Jae-Jin
    • 동아시아경상학회지
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    • 제10권1호
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    • pp.123-136
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    • 2022
  • Purpose - Diversity subject is rising globally, as the proportion of women in the workforce increased to a large extent and the variety of resources became greater. Diversity attempts have appealed more awareness to the value of female participation in various areas, notably in the boardroom and corporate governance. This study tests the relationships among gender diversity, openness, and innovation, at the firm level across countries from the MOI Survey. Research design, data, and methodology - In this study the relationships among gender diversity, openness, and innovation were investigated at the firm level across countries from the Management, Organisation, and Innovation (MOI) Survey. A cross-cultural analysis was conducted based on the empirical evidence from six countries: Germany, India, Lithuania, Poland, Romania, and Russia. Result - The results show that gender diversity is positively related to innovation performance, moreover openness is positively associated with the level of firm innovation. In addition, a company's capability to use knowledge from outside and the creation of new combinations positively influence a firm's potential to innovate. Conclusion - This study suggests that the more gender-diverse top management team and the higher openness may bring the firm's innovation with greater possibility. the paper encourages more female participation on top management on the grounds of recommending that firms with greater gender diverse top management teams.

Effects of Market Diversity on Performance of Exporting Companies: An Inverted U-shaped Relationship

  • Lee, Jungeun;Kim, Chang-Bong;Lee, Dong-Jun
    • Journal of Korea Trade
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    • 제24권8호
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    • pp.121-132
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    • 2020
  • Purpose - The principle aim of this study is to further investigate the relationship between market diversity and export performance. We examine the benefits and costs of geographic market diversity regarding the number of countries exported to by firms on their export performance. Based on the financial risk reduction model and the entry costs model, we propose a way to incorporate the costs and benefits aspects of market diversity. Design/methodology - To empirically investigate our research question, the curvilinear relationship between market diversity and export performance, we built a secondary panel data set between 2015 and 2019, containing 17,863 observations of Korean exporting companies. A generalized least squares panel estimator with fixed effects was employed to test the hypothesis, and the statistical package, Stata 14, was used. Findings - Our main findings are as follows: As market diversity increases, export performance increases because exporters can diversify and reduce financial risks in export markets. However, the relationship between the two does not grow. As it peaks, the entry costs increase due to the high market diversity, thereby outweighing the benefits, leading, eventually to decrease in the export performance. Consequently, there is an inverted U-shaped relationship between market diversity and export performance. Originality/value - In the export and trade literature, the impact of market diversity on export performance has not been addressed yet, despite the importance of this subject. Many scholars have assumed a positive linear relationship between the two, considering only the decrease in market risks as the number of overseas markets increases, without examining the increase in the entry and management costs. Therefore, our study contributes by providing a new perspective for analyzing the characteristics and outcomes of market diversity.

시간 상이점을 이용한 자체 검진 비교기의 설계에 관한 연구 (A Study on The Design of The Self-Checking Comparator Using Time Diversity)

  • 신석균;양성현;이기서
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 1998년도 추계학술대회 논문집
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    • pp.270-279
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    • 1998
  • This paper presents the design of self-checking comparator using the time diversity and the application to 8 bit CPU for the implementation of fault tolerant computer system. this self-checking comparator was designed with the different time Points in which temporary faults were raised by electrical noise between duplicated functional blocks. also this self-checking comparator was simulated in the method of the fault injection using 4 bit shift register counter. we designed the duplicated Emotional block and the self-checking comparator in the single chip using the Altera EPLD and could verify the reliability and the fault detection coverage through the modeling of temporary faults ,especially intermittent faults. at the results of this research, the reliability and the fault detection coverage were implemented through the self-checking comparator using the time diversity.

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아파트 실내디자인 다양화를 위한 거주자 선호에 관한 연구 - 실내이미지 및 실내마감재 특성을 중심으로 - (A Study on the Residents' Preference for the Diversity of Interior Design in Apartment Houses - Focused on Interior Images and Finishing Materials -)

  • 오찬옥;박수빈;김석태;양세화
    • 한국실내디자인학회논문집
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    • 제38호
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    • pp.125-133
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    • 2003
  • The apartment house is one of the representative housing types in Korea. However, it has not met the diverse and individualized needs of their residents. This study was intended to identify the residents' preference of interior design in apartment houses and suggest the guidelines for the diversity of Intoner design In apartments. The subjects were 412 apartment residents who lived in Haeundae, Busan. They were asked about their preference for interior images of each room and finishing materials. The findings were as follows. 1) The apartment interior images were composed of nine main factors. 2) The residents preferred to 'practical' interior image in apartment and different interior images for each room. 3) The residents preferred interior images were different by their housing sizes and space organization types. 4) The residents preferred to different finishing materials for each room..

현대 패션디자인에 나타난 모듈러 시스템의 표현특성 (The Expressive Characteristics of Modular System in Contemporary Fashion Design)

  • 윤정아;이연희
    • 복식
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    • 제64권7호
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    • pp.156-171
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    • 2014
  • This study attempted to comprehend the usage of the modular system in fields through literature review and objective research, as well as analysis of its expression characteristics in fashion. It tried to provide inspiring visual data for the fashion design of the modular system. After analyzing architecture and product-related books, Internet data and advanced research, the four expression characteristics of the modular system were obtained. Firstly, the formative expression characteristics of the modular system in fashion were simplicity, extensibility, variability and diversity. Secondly, of the formative expression characteristics expressed in modern fashion, simplicity (30%) was the highest, followed by extensibility (27%), diversity (22%) and variability (21%). Thirdly, simple silhouette and structure were used to express simplicity, usually simple geometric figures. In contrast, extensibility was expressed through the expansion and exaggeration of the area, length and volume of the clothes. In terms of variability, the typical characteristics of modules were reflected. For diversity, heterogeneous materials were used, and informality was expressed.

자본시장은 기업의 다양성 성과에 어떻게 반응하는가? 미국 기업 의 소수 성정체성 옹호 정책에 대한 자본시장의 기업가치 평가 간의 관계를 중심으로 (How Does The Capital Market Respond To Diversity Management? Lessons From The U.S. Firms' Valuation With Respect To Their LGBT Policies)

  • 오한나;김상준
    • 아태비즈니스연구
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    • 제14권1호
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    • pp.171-194
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    • 2023
  • Purpose - This study starts with the question of whether the capital market is likely to give positive valuations to companies that pursue diversity in their management and corporate governance structure. In this study, minority gender identity is considered as a diversity issue in management that has a socially negative perception. Design/methodology/approach - This study analyzed the relationship between corporate value in the capital market and the policies of companies that advocated minority gender identities, based on listed U.S. company data. Findings - This study finds that companies that support minority gender identities had a lower Tobin's q value than companies that did not. However, in the case of authenticity in terms of corporate governance diversity, the study finds that companies that advocate minority gender identities rather receive high firm valuation. In particular, companies with a high percentage of female directors show high corporate value even when implementing policies that support minority gender identities. Research implications or Originality - This study explores the capital market's response to diversity using past data in the U.S., but provides more practical implications for how companies should respond to a situation where an advocacy policy, based on more social recognition, for LGBT groups is established in Korea.