• Korean journal of communication and information
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• v.72
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• pp.121-145
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• 2015

The public broadcasting in Korea are currently financed primarily through license fees paid by anyone who holds a TV set. This paper aimed for other options; How can we have a stable cash flow for public broadcasting account for right incentives, lack of sufficient government intervention, efficiency and quality? As this paper shows, bringing taxes more efficient and fairer, while a solid foundation for the public broadcasting finance; combined with an incentive based payment system this may be a sensible alternative to the forthcoming poll tax.

• International Journal of Computer Science & Network Security
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• v.21 no.12spc
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• pp.495-502
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• 2021

The study is devoted to substantiation of directions of intensification of development of small innovative enterprise, which has a significant impact on the overall innovation activity of the country and promotes innovative development, transition to more advanced technological systems. The outlined role of small business in innovative development in the direction of intensifying innovation in the economy, improving organization and production, as well as in the form of direct participation in the innovation process, production of science-intensive products, stimulating demand for innovation. A group of factors hindering the development of small innovative entrepreneurship was identified, including: financial aspects of the activity, shortcomings of organizational and communicative nature, underdeveloped technology market, information plan problems, internal production problems of small business, market problems. The directions of intensification of the development of small innovative entrepreneurship are substantiated, namely: financial and credit support of small innovative entrepreneurship; introduction of tax incentives; material and technical support; nationwide intensification of innovation activity; information support; development of innovation infrastructure. The involvement of the outlined directions of intensification of small innovative entrepreneurship will help to obtain a synergistic effect of innovative development of both small innovative business structures and the economy as a whole.

• International Journal of Computer Science & Network Security
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• v.21 no.6
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• pp.187-199
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• 2021

The research aims to measure the control procedures' effectiveness, followed by the University of Northern Borders employees. A questionnaire was developed and distributed to the target sample of financial and auditing affairs employees at the university, where the researcher followed the existing descriptive-analytical approach. The researcher relied on the field survey, and statistical analysis (spss) was used. The researcher has found that the control procedures used are highly efficient in reducing public money waste. The researcher has presented recommendations that may contribute to developing the work of oversight in combating waste of public money. These recommendations include: Increase the interaction between the General Oversight Office and the internal oversight departments at the University of Northern Borders, the incentives provided to the oversight and accounting staff for their efforts to combat public money waste. It encourages them to maintain public money and work to obliging employees to undertake training courses periodically to develop their skills and rehabilitate them in line with modern control procedures. Also, more studies and scientific research on the waste of public money and types of administrative and financial Corruption and the law in all state sectors and reach conclusions and recommendations will help decision-makers amend laws and regulations to serve the public benefit of the university and the state.

• Journal of Korean Society for Quality Management
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• v.50 no.4
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• pp.735-749
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• 2022

Purpose: The purpose of this study is to investigate whether the Management Discussion and Analysis (MD&A) has an impact on auditors' audit efforts. MD&A is a means of disclosure that provides information about a company from the management's perspective in financial reporting. The MD&A is a standardized format of nonfinancial information that can be useful for the stake-holders. The auditors have incentives to utilize the nonfinancial information contained in the MD&A for their decision-making. We posit that the MD&A disclosure quality is associated with the level of audit efforts. Methods: We hand-collect the disclosure data from the Financial Supervisory Service of Korea (the Korean SEC). Results: By employing two measures of audit efforts, we document evidence that the quality of MD&A is associated with both audit hours and audit fees. Conclusion: It implies that the auditors perform intensive audit work for companies with high-quality disclosure of MD&A. The study contributes to the literature by providing the first approach to examine the association between the MD&A disclosure and audit efforts.

• Journal of Distribution Science
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• v.14 no.7
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• pp.71-81
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• 2016

Purpose - Because creativity, which is an intangible resource embedded within the company, can offer a competitive advantage, most companies have an interest in promoting creativity among their employees and division(e.g., marketing organization). Creativity renders a sustainable competitive advantage to a firm because it is a strategic resource that is valuable, flexible, rare, and imperfectly imitable or substitutable. Although most companies broadly recognize the importance of creativity, the methods for developing creativity remain elusive. Therefore, the present study investigates how to structure incentives to motivate employees to be more creative and how to develop tools to facilitate creativity. In detail, the present study aimed to examine the relationship between the regulatory focus of marketing organizations(e.g., promotion focus vs prevention focus) and creativity of marketing organizations. In addition, the present study set out to examine the moderating role of interaction of financial reward and creative training in addition to investigating the direct relationship between creativity and regulatory focus in New Product Development(NPD) context. Research design, data, and methodology - The data used to test the hypotheses are drawn from a survey of full time NPD project members(including project manager, designer, engineer, and marketer). The present study utilized data obtained mainly from a database compiled by the Korea Investors Service-Financial Analysis System which provides comprehensive corporate and financial information on firms listed on the Korea Stock Exchange. A study population comprising 1,000 South Korean firms was obtained from this database. We selected 864 firms from the database, and the firms have experiences of new product development project. We collected a total of 162 responses, for a 18.8% response rate. After we excluded 14 questionnaire because of incomplete responses, a total of 148 questionnaire remained(final response rate: 17.1%). Working with a sample of 148 responses in South Korea, hierarchical moderated regression is employed to test research hypotheses(

The relationship between promotion focus and creativity of marketing organization,

The relationship between prevention focus and creativity of marketing organization,

The moderating effect of joint influences(interaction between financial rewards and creativity training) on the relationship between promotion focus creativity of marketing organization,

The moderating effect of joint influences(interaction between financial rewards and creativity training) on the relationship between prevention focus creativity of marketing organization). SPSS 18.0 and AMOS software were used in the data analysis. Results - The empirical study confirmed that promotion focus of marketing organization is positively related to creativity of marketing organization. Also, prevention focus of marketing organization is positively affected to creativity of marketing organization. In addition, the interaction between financial rewards and creativity training moderated the relationship between regularity focus(e.g.), promotion focus vs prevention focus) and creativity of marketing organization. These results suggest that managers can improve the performances of their creative efforts by providing the use of financial rewards and creativity training in combination. Conclusion - Based on results of this study that examine the effects of regulatory focused creative efforts on creativity of marketing organization, promotion focus is helpful with marketing organizations to enhance their service innovation and performance. Prevention focused organization should allow monetary rewards and creativity training to increase their creativity for innovation of new products.

• Environmental and Resource Economics Review
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• v.10 no.4
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• pp.591-617
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• 2001

For the past years, there had been some environmental cooperation among East Asian countries to reduce air pollution emissions from China. However, the progress of cooperation has been under developed because of lacking financial support, poor design of planning, and weak economic incentives for the industries. In this paper, some practical approaches have been suggested. First, electric trade to make Asian Grid among countries will be good alternatives for the fossil fuel, such as coal, for China. Secondly, natural gas pipeline from West China to Siberian pipeline would change the whole energy mix in this area around 2010, Therefore, it is very promising area for the energy industries to involve in gas project and get rid of many institutional barriers from China. Lastly, environmental industry is growing fast in East Asian. In China, waste treatment and management, air pollution control, and water quality management are some promising areas for the future. Hence it is desirable for Korea, Japan and China to make a eco-fund or company to boost up environmental technology as well as environmental market size.

• Health Policy and Management
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• v.4 no.1
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• pp.123-137
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• 1994

The objectives of this research is to find the factors which determined hospital profitability. The unit of analysis is hospital, and the data is collected from two sources. One source is derived from Ministry of Health and Social Affairs(4 years' data from 134 hospitals), and another source is derived from Sam-II Accounting Co.(1 year's data from 37 hospitals). Hospital profitability, which is dependent variable in our research, is measured with financial ration, such as ROI(reture on investment). The major findings are as follows; 1) The hospital profitability is determined with not hospital type itself but management-incentives associated with hospital type. 2) The maximum profitability is obtained in 775 bed-size. 3) The hospital location isn't a factor to determine profitability 4) The internal control and management, such as account receivables, inventory, fixed assert investment, is major factor to hospital profitability.

• Journal of Environmental Impact Assessment
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• v.8 no.1
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• pp.133-139
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• 1999

Community residents are tend to evade waste treatment facilities such as waste landfills, waste incinerators. Therefore, decision-makers of waste management are concerned about the reduction and recycling of food garbage. As a treatment alternative of food garbage which consists of 30% of municipal waste, producing compost and feed stuff from food garbage is environmentally amenable. In considering the characteristics of food garbage are putrid and high moisturized, methods of landfilling and incineration for food garbage are environmentally inadequate. For the institutionalization of food garbage recycling, separate discharge, establishment of collection system, securing of market for compost and feed stuff manufactured from food garbage, and tax and financial incentives for food garbage recycling facilities are necessary.

• KDI Journal of Economic Policy
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• v.42 no.3
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• pp.33-52
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• 2020

Patents are widely used in the literature as a measure of firm-level innovation. It is regarded that patents improve a firm's operational environment and ultimately increase the value of the firm. However, the relationship between patents and firm value in Korea is under-explored in the literature due to the difficulty of constructing datasets. This paper examines whether patents in Korea increase the market value of a firm. To do this, I exploit novel data on firm-level patents and financial information of all listed Korean companies during the period of 1993-2015 and estimate the non-linear production-function type of Tobin's q equations on R&D, patents, and citations. Surprisingly, I find that patents and citations are weakly associated with firm value, while R&D is strongly associated with an increase in firm value. These results direct imply that policymakers in Korea should enhance patenting incentives to encourage firms to innovate.

• Proceedings of the Acoustical Society of Korea Conference
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• 1994.06a
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• pp.631-637
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• 1994

For at least 14 years after the publication of minimum permissible exposure limits that would largely eradicate industrial deafness, statute legislation in Queensland remained unchanged and ineffective. Industrial deafness continued to occur. New legislation, introduced in 1989 and amended in 1993, and based on a duty of care responsibility incumbent on all, may remedy this situation. The new legislation is examined and comments are made about the values inherent in the new approach. It is concluded that public policy strategists may increase the likelihood of success of they ensure that the duty of care provisions (together with the general provisions of the Act) are backed up by innovative complementary economic, financial and marketing incentives.