• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.75-81
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• 2019

The paper aims to investigate the linkage among prior financial performance, organizational reputation and earnings quality. Firstly, it examines the influence of prior financial performance on organizational reputation and on earnings quality. Secondly, this research explores the moderating role that prior financial performance plays in the causal relationship from organizational reputation to earnings quality. Thirdly, the mediating role of organizational reputation in the effect of prior financial performance on earnings quality is analyzed. The empirical findings show that, prior financial performance positively affects both earnings quality and organizational reputation that in turn partly mediates the causal connection from prior financial performance to earnings quality; whereas prior financial performance imposes a positive moderation in the influence of organizational reputation on earnings quality. This research is expected to provide scholars and practitioners with a thorough understanding of the complex link among prior financial performance, organizational reputation and earnings quality. That helps them to deliver good decisions on the investment of suitable resources in maintaining and enhancing their organizational reputation, which assures a higher quality of reported earnings that in turn improves involved stakeholders' confidence in their firm. This likely leads the firms to gain better performance in the future.

• KIEAE Journal
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• v.9 no.5
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• pp.77-84
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• 2009

This study was initiated by the fact that Kangwon Land and large sized resorts was failed the financial benefit to the local residents. This research analyzed the best important tourist resource among the main tourist resource by perception interviewing local residents and related professionals. This study shows that the leisure resource was most important resource field in Jeong-Seon. So more attention to the leisure resources and investment them. Among natural attraction resources 'Hwa-Ahm cave and Hwa-Ahm mineral water' is estimated to have most potential for the strategic financial support. In leisure sector 'High One resort' is judged to be more important attraction resource by professionals but a case of local residents 'Dong-gang Rafting' and 'Rail Bike' were estimated more important resources rather than 'High One resort;. Lastly, in cultural resources, although the importance is a bit behind natural attraction and leisure resources, 'Jeong-Seon 5th day market' and 'Araree village' should be the core linking other related cultural resources. In order to activate tour industry and development of Jeong-Seon area, it is necessary to find identify of regional owned attraction resources and to build tourist attraction infra structure by selecting core bases of existing major attraction points and linking other various resources to those core bases.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.4
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• pp.771-784
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• 2009

In the situation where the uncertainty of the environment of organizations is high and dynamic, the competitive advantage should be secured and maintained through securing knowledge-based intangible assets rather than tangible assets. human resources management in the service industry is more important than in any other industries. Accordingly, based on preceding researches, this study examines the adoption factors and the results of organizations with regard to the e-HRM system as IT-based information system. The proof results are summarized as follows. First, the degree of IS maturity in the information technology factors was found to have effects on the business results of organizations (financial and non-financial results) and the IS/IT based structure was found to have significant effects on financial results (productivity, growth potential) but no effects on non-financial results (revitalization of organizations, the degree of total satisfaction). Second, the degree of competition, the degree of information technology and environmental uncertainty factors in environmental factors were found to have effects on financial results (productivity, growth potential) but no effects on non-financial results (the revitalization of organizations, the degree of total satisfaction). Third, it can be seen that the scales of organizations partially play the adjustment role between information technology factors and environmental factors and the business results of organizations. Based on these results, we can cautiously draw the conclusion that it is effective in enhancing financial results (productivity, growth potential) of organizations to adopt the e-HRM system in the case of large scale organizations in the service industry.

• Journal of Family Resource Management and Policy Review
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• v.16 no.3
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• pp.1-19
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• 2012

The purpose of this study is to identify the factors that influence financial transfers between married women aged 20-40 and their parents and parents-in-law. In particular, we examine whether there is any reciprocity between parental support for the cost of marriage formation and financial resource transfers from married children to their parents and parents-in-law. Data from the 2009 wave of the Survey of Marriage and Childbirth were analyzed. Among married women who have been married for over 16 years, we find that the probability of them giving financial resources to their parents increases in line with the parental support they received to help their marriage formation cost. Therefore, we confirm that there is reciprocity between parental support for the cost of marriage formation cost and children's financial support provision for parents.

• Journal of Distribution Science
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• v.21 no.9
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• pp.55-66
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• 2023

Purpose: Specialized marketing strategies are needed by limited resources, such as Entrepreneurial Marketing (EM), a marketing activity based on specific conditions characterizing village-owned enterprises (VOEs). Therefore, this research aimed to examine the effect of EM on the financial and non-financial performance of VOEs in Indonesia. Research design, data and methodology: Data were collected by distributing questions on a 5-point Likert scale to 153 VOEs directors in Rokan Hulu District, Indonesia. The collected data were analyzed using the partial least squares structural equation model with SmartPLS 3.0. Results: The results showed that EM positively and significantly affected the financial and non-financial performance of VOEs, as well as on operational performance. Conclusions: EM played an important role in the improvement of many aspects of the performance of VOEs. The Indonesian government also need to consider EM various characteristics when recruiting directors. It is important to note that this research is the first to examine the impact of EM on VOEs.

• Journal of Korean Society of societal Security
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• v.1 no.1
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• pp.45-51
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• 2008

The purpose of this study is to suggest some effective ways to implement the regeneration projects for the zones vulnerable to natural disasters which have been delayed due to shortage of the financial resources, and thereby complete the disaster prevention projects as early as possible and thus secure the financial resources for the projects continuously. For this purpose, the researcher reviewed the statutory grounds and designation procedures or the zones vulnerable to natural disasters, and thereupon, examined and analyzed the regeneration projects being implemented in Gyeonggi-do in view of contents by zone, history of damages, annual investment plans and financial resources for investments. In addition, the researcher examined the criteria for reserve of the disaster management fund and its uses and investigated the fund sources and expenditures and thereby, addressed the problems of the statutory reserve and suggested their solutions. All in all, the researcher suggested that the disaster management fund should be invested in regeneration projects for the zones vulnerable to natural disasters in order to remove the disaster risks earlier and that the uses of the fund should be adequately deregulated with a reserve fund ceiling system to secure the financial resources for the disaster prevention projects continuously.

• The Journal of Information Systems
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• v.16 no.4
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• pp.269-286
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• 2007

Business Incubators(BI) guide starting-up firms through their growth process and as such constitute a strong instrument to promote innovation and entrepreneurship. This study classified the incubating services into communication, physical facilities, human resources, marketing, financial, legal, technology, and networking services. The research problem was tested with data from 103 BI centers and 561 starting-up firms in BI. The results from the survey are as follows: First, incubating services to important for the BI's performance are networking, communication, human resources, physical facilities, and marketing services. Second, the incubating services to satisfy on the firms in the BI are financial, human resources, marketing, communication, networking, and physical facilities services. Third, there are the differences between BI center and the firms in the BI by each incubating service except communication service. Finally, the results of MSEM(Multi-group Structured Equation Modeling) indicate the communication and networking services are more strongly affected to the performance at the BI centers. Vice versa, the marketing and financial services are more strongly affected to the satisfaction at the firms in the BI centers. Starting-up firms in business incubators showed strong desire to receive better support in such fields as marketing and financial services. BI needs to recognize such demand and provide improved services in such areas. Starting-up firms did not recognize the utility and importance of services in networking with other firms and supporting human resources. BI needs to promote services in such areas. Concerning communication services and physical facility support service, both BI and starting-up firms showed satisfactory levels of services.

• International conference on construction engineering and project management
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• 2015.10a
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• pp.142-146
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• 2015

Human resources development is considered a critical issue for improving productivity of workers in construction industry. The aim of this study is to identify and rank the key motivating factors that impact skilled workers productivity according to their relative importance. A total of 27 factors were identified through a literature review, which were categorized into 2 group financial and un-financial motivators. A questionnaire instrument was adopted in this study. The study revealed that the most significant group which affected skilled workers' productivity in construction projects was financial group with the recognition of the un-financial group importance. The results emphasized that the financial group has an edge over the un-financial group which reflect the priority of need for the respondents. The results indicated that the un-financial group represents a backbone in its importance after the financial group which reflects that un-financial factors can improve productivity. The findings showed that the provision of companies to safety conditions factor such as protective safety clothing and protective equipment was ranked very low by the respondents. This is due to the dominant culture of the workers as well as the lack of their awareness regarding their own safety and lack of companies' interest in safety and health for workers. Construction companies are advised to take the key motivating factors obtained from the results of this study into serious consideration in order to improve the satisfaction of their workers and improve their productivity.

• Korean Journal of Social Welfare
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• v.44
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• pp.64-90
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• 2001

There has been a demand of changing service delivery system for social welfare services, and therefore changing is resource acquisition environment for community social welfare service organizations (CSWSOs). These phenomena are, however, not properly actualized through the CSWSOs. The discrepancy between environmental demand and organizational adaptation seems to result from our lack of understanding those organizations. Based on this understanding, several research problems have been formulated on resource acquisition behaviors of CSWSOs. Empirical data were gathered, and the final sample included 82 social welfare agencies of Pusan province and 122 top/high level agency administrators. The result of data analysis and their implications are as follows: (1) Most of CSWSOs prefer government grants to other financial resources, because government resources can give them more stability than others including private donations and user fees. (2) In order to induce changes in CSWSOs, their stability needs should be properly counted. (3) There is no enough evidence to prove that CSWSOs leaders' personal characteristics have contributed to the behavioral differences on financial resource acquisition among CSWSOs. Rather, there has been enough evidence to prove for influences by institutional environment factors. So, it is recommended that, in order to change behaviors of CSWSOs, the focus should be given to the proper control of those institutional environment factors.

• The Journal of the Convergence on Culture Technology
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• v.3 no.4
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• pp.199-205
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• 2017

As cloud computing can utilize the proper allocation of system resources, it can be expected to have great benefits in terms of maintaining availability and reducing costs when a cloud is applied to a financial company's computer system. Although some provisions of the Financial Supervisory Regulation were revised in October 2016, this is limited to non-critical information processing systems, limits are remain whitch the application of cloud computing to the whole computer system of financial companies including electronic financial systems. In this paper, cloud security requirements are studied for the application of financial company's computational infrastructure system.