• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.11
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• pp.637-643
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• 2017

This study analyzed the Quality of Accounting Earning of Investor Relations(IR). For this, we utilized Book-Tax Difference Variability as the proxy of the level of the Quality of Accounting Earning. This study used 2,106 sample data from 2011 to 2016 on the listed firm on KOSPI(Korea Composite Stock Price Index). In short, the study results are as follows. Investor Relation(IR) has a negative relevance with Book-Tax Difference Variability, which agreed with the result of additional analysis using extra sample. According to these results, we can expect that Investor Relations(IR) firms will report more faithful Accounting Earning. This study makes the following fresh contribution to the field. The study result confirms how Investor Relation(IR) affects the Quality of Accounting Earning. We hope that this study will help the development of capital market.

• Journal of Labour Economics
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• v.23 no.2
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• pp.61-80
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• 2000

Using raw data of the 'Family income and expenditure survey,' we find that the earning distribution worsened in Korea after the financial crisis; the gap between ninetieth and tenth percentile grew larger after the crisis more than before. Such a phenomenon is apparent within narrowly defined education and labor market experience variables. We found that the increase in earning inequality came from the rapidly increasing return to the components of skill other than the schooling and experience, which is caused by the increasing demand of skill after the crisis. Therefore, we can interpret the growing demand for skill is an important factor leading the increase in the earning inequality after the Crisis. And then, we think that the reason for the increasing demand for skill after the crisis can be found in the changes of the technology, the organizational and personnel practice, the globalization, and the labor market. We can derive policy implications from this : To narrow the inequality we must invest the industrial demand-oriented education.

• Proceedings of the KSR Conference
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• 2008.06a
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• pp.2393-2412
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• 2008

Railroad a field of basic industries in Korea had developed as representative transportation means in the interior. But since the 1970s, its transport requirement decrease had influenced in reduced earning. Thus railroad try to find a various subsidiary earning creations. Among the various subsidiary earning creations, a plan of privately financed station buildings is constructing and using. For the mean time the privately financed station have been constructed by in a narrow sensible development. But now like a Yongsan areas surrounding stations development, comprehensive development think over surrounding stations in a wide sensible development. Yeongdeungpo Station the traffic center of the south part in Seoul had been constructed by privately financed station of Lotte Shopping Co. after 1987. Yeongdeungpo Station constructed station building is a successful example for profitable. The successful instance of Yeongdeungpo privately financed station investigates and devises comprehensive development as thinking over surrounding stations for more and more benefits.

• Journal of the Korean Home Economics Association
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• v.39 no.6
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• pp.51-60
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• 2001

The purpose of this study is analyze buying time use and it's influential factors of buying types. The major findings are follows: (1) Physiological time, household work time, earning time & leisure time are respectively similar to The Investigation of Korean Life Time(1991,1995). (2) Buying time of wives who perceived time deficit are shorter than those who did not perceive so. (3) Internet shopping time is 18minutes, direct visiting shopping time is 68minutes and those who directly visit shops pursued leisure effect. (4) Influential factors of internet shopping time are educational level, household work time, earning time & leisure time and direct visiting shopping time are husband's job, household work time, earning tile & leisure time.

• Proceedings of the KSR Conference
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• 2008.11b
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• pp.1860-1880
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• 2008

Railroad a field of basic industries in Korea had developed as representative transportation means in the interior. But since the 1970s, its transport requirement decrease had influenced in reduced earning. Thus railroad try to find a various subsidiary earning creations. Among the various subsidiary earning creations, a plan of privately financed station buildings is constructing and using. For the mean time the privately financed station have been constructed by in a narrow sensible development. But now like a Yongsan areas surrounding stations development, comprehensive development think over surrounding stations in a wide sensible development. Dae Jaen Station the traffic center of the south part in Seoul had been constructed by privately financed station of Lotte Shopping Co.

• The Journal of Korean Academic Society of Nursing Education
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• v.6 no.2
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• pp.327-344
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• 2000

The purpose of this survey study is to guide the direction of the RN-BSN program in Korea by analyzing (1) the philosophy and objectives (2) curriculum (3) and appraisal method, achievement test and self-directed learning. In this study, subjects consisted of 20 department of nursing in University and 20 RN-BSN programs in Korea. The Survey was conducted from September 1999 through May 2000 by mail and FAX. 1) Educational philosophy and objectives of 5 RN-BSN programs have curricular based philosophy. Most popular philosophies were revealed that nursing is oriented role function, human relation, and integrated application. 9 RN-BSN programs have curricular based objectives. There are including of knowledge, applying the new technology, under-standing of human being family community, application of nursing process, leadership, nursing ethics, and participation in research. 2) In RN-BSN programs, total mean credits through general college courses for earning the degree of BSN is 21.5 and total mean credits through the nursing area for earning the degree of BSN is 71.4. In RN-BSN programs, total mean credits through clinical practice for earning the degree of BSN is 5.94. 25.00 of mean credits was earned through achievement test(6.00~37.00). Therefore, this research suggests some recommendation for the development of curriculum of RN-BSN program that was required to do some alterations. And the various and other methods of earning credit should be developed. That is, the students will earn credits, accredited examination of University, advanced placement examination, case study, self-report, self-directed learning and achievement tests, portfolio review session and so on. And the RN-BSN courses are delivered to many areas by teleconferencing system, computer network(EdNet or Internet etc), CD-ROM Title, VOD (video on demand) and other methods.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2002.11a
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• pp.103-109
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• 2002

This research is aiming to specify the requirement of the investment such as initial cost, running cost earning rate to make effective investment considering the purpose of remodeling and economical value of store building enough to meet the initial purpose of remodeling. The review of earning rate for economical evaluation was performed by the on-site auditing on the structure and function of the building and applying the assessment simulation program, which is to find the possible business model to identify the requirement of building owner through case study. After the research, the following results are obtained. First, it is important that many aspects should be carefully analysis and the best method should be selected as characteristics of remodeling can be defer each other in their implementations. Second, though the remodeling of exist buildings to promote the functions has been applied. no suitable assessment tool has bee developed for deciding the level of remodeling in the view of economical efficiency so far. Third, the economical benefit was evaluated by analysing annual earning rate which is applied by investment items and recovery period for the investment. More specific data bate should be established to apply the suggested economic accession in business enough to forecast the future circumstances. More researches should be promoted on this area continuously as well as the integrated economic evaluation of remodeling on existing building.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.13 no.7
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• pp.2930-2936
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• 2012

This paper examines the effects of corporate ownership structure variables on stock returns. The dependent variables identified in this paper include the equity ratio of large shareholders, institutional investors and foreign investors, and the control variables are firm size, book-to-market ratio, and earning-to-price ratio and leverage. This paper finds that the results of regressions say that institutional investors and foreign investors, firm size, book-to-market ratio and earning-to-price ratio can explain the differences in stock returns using panel data.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.71-80
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• 2020

The paper examines the influence of corporate governance (CG) and earning quality (EQ) on corporate value (FV) of Vietnamese enterprises. The study uses GLS regression and linear structure model using data collected from companies listing on the stock market in Vietnam during 2008-2018, with a total of 2,937 observations. The research results indicate that EQ and CG represented by the Integrated Board of Directors and the Integrated Supervisory Board have a positive effect on FV directly and indirectly. The results show that the Integrated Board of Directors has a positive effect on EQ, whereas the Integrated Supervisory Board has a negative effect on EQ. Based on the research results, we suggest that companies need to strictly comply and implement GC, so to bring down the agency cost and consequently to increase performance. The companies also should establish the Board of Director of a proper size, with financial and accounting specialty, and including women board members. The government also needs to improve the management mechanism asking for firms to prepare and publish financial statements with reliable company information, which could be provided to users. These recommendations are a useful basis to help businesses improve FV via changes in the corporate governance factors in each enterprise.

• Journal of Distribution Science
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• v.17 no.9
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• pp.103-115
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• 2019

Purpose - We attempted to verify the level of ethics of firms achieving sustainable management from the aspect of reliability of accounting information. Specifically, we evaluated the effects of sustainable management on accruals-based earning management (AEM) and real earning management (REM). Research design, data, and methodology - We employed the issuance of sustainability reports in addition to the indices of social responsibility and environmental-management evaluation of the Korea Corporate Governance Service in order to measure sustainability management. AEM was measured using discretionary accruals and calculated using the operant Jones model. Specifically, REM was measured using the methodology suggested by prior studies. The sample of our study consisted of 1,418 years of public listed firms in the Korea Stock Exchange from 2015 to 2017. Results - First, the level of AEM in firms achieving sustainable management was lower than the other. Second, the level of REM in these firms was lower than the other. Nonetheless, another analysis showed that the level of governance control affects the level of earning management and that the levels of AEM and REM were generally lower in firms achieving sustainable management than the others. Conclusions - We expected that firms achieving external ethics tend to have a higher level of internal ethics than others.