This study investigates the association between financial reporting strategy and the directors' and officers' liability insurance. Since D&O insurance protects officers and directors against the risks of shareholder litigation, it is possible that, because of moral hazard, managers will be more willing to participate in opportunistic financial reporting such as earnings manipulation when they are covered by a generous D&O insurance policy. This paper examines the association between D&O insurance and financial reporting, specifically whether the purchase of D&O insurance affects earnings manipulation. On the other side, the firms engage earnings management are willing to purchase D&O insurance, this study tests whether earnings manipulation affects D&O purchases using listed firms in Korean stock market from 2006 to 2008. This paper finds that firms with higher discretionary accruals are less likely to purchase D&O insurance implies that managers who are participating in earnings manipulation are not willing to purchase D&O insurance. The relation between discretionary accruals and D&O is significantly negative which indicate D&O insurance purchase does not trigger earnings manipulation rather it alleviates opportunistic reporting behavior.
1. Objectives This study was purposed to find Dong's thoughts about the eight items of the "The Great Learning(Ta hsueh)" 2. Methods It was researched through comparative and overall study on the Dong-mu's thoughts in "Gyukchigo(格致藁)" 3. Results (1) Dongmu reinterpreted the eight items of the "The Great Learning(Ta hsueh)" as the relations between the subject and the object from the ontologic assumption of Affairs Mind Body Objects as the principle of existence and correlation, summarized into four categories, and classified into the individual and subjective affairs, and the universal and objective affairs. The four categories of the eight items of the "The Great Learning(Ta hsueh)" are correlated with the individual and the universal ethics of behavior, and connected with the element for overcoming the individual inclination of mind and wickedness. (2) After the individual and subjective human was established, the eight items of the "The Great Learning(Ta hsueh)" were classified into two categories, and coupled up with each two items('Being sincere in their thoughts' with 'Extending to the utmost their knowledge', 'Rectifying their hearts' with 'Investigating things', 'Cultivating their persons' with 'Illustrating illustrious virtue throughout the kingdom', 'Regulating their families' with 'Ordering their own states'). Being based on this, 'Being sincere in their thoughts', 'Rectifying their hearts', 'Cultivating their persons' and 'Regulating their families' were understood as four individual and subjective human-basic-essential activity. Especially, mind, heart, body and family(power) were regarded as the four basic element in human existence and activity, and in correlation with universe and society, set up as the subjective element in Dongmu's epistemology, theory of nature and emotion, theory of morality and theory of moral cultivation.
Cormac McCarthy's The Road depicts a post-apocalyptic future in which the time and reason of catastrophe are not specified, but it can be seen to project the contemporary social and ethical concerns in the dismal setting. In this respect, the journey the man and boy depart for to the South is on one hand a journey to seek a warmer place to support their lives in the literal sense and, on the other hand, a journey to seek 'what a human being is' in the devastated world in a metaphorical sense since they face extremely harsh and tremendously poignant conditions in which their creed as human beings is tested. This paper aims to explore the hazards of the current society that the text criticizes and the morality and ethical values to be preserved and pursued. The second chapter examines how the text describes the contemporary crisis through the dark and coldness of the land and its sterility. The land produces almost nothing as the entire surface was scorched and is now covered with thick ashes. It shows perfectly a destroyed and irrecoverably frozen land. Throughout this desolate and ruined land, the atrocity and violence of the survivors goes beyond the limit. Ravaging strangers and plundering villages are widely spread. These conditions mirror the apparent selfishness and immorality of the recent society. The third chapter analyzes the man's inconsistent or dualistic narrative on the good. He knows what the good is but doesn't allow the boy to demonstrate the good behavior on others. His conflict is rooted in his hope to protect his son from being attacked by others. Therefore it can be interpreted that the meaning and orders of living in this post-apocalyptic period are uncertain and indecisive. The fourth chapter examines the belief the man and the boy clings to. Unlike the man's contradictory decisions, he shows definite firmness to be 'the good' by not eating people and carrying 'the fire.' Until he dies, the man endeavors to protect his son and have him acquire the moral conviction and strength to carry the fire in the world. In conclusion, the text reads the current society critically and highlights the importance of the humanity that must not be discarded throughout the generations.
The research focuses on the interactional justice of organizational members and supervisors within Chinese organizations. In terms of organizational performance, the focus is on creativity by members, based on the need for innovation today. Furthermore, it verifies the influence of moral leadership on members' innovative behavior and the various effects of trust on members' superiors. This study empirically examined 330 Chinese small practitioners and identified the role of interactional justice in increasing the creative influence of organizational members to date in Chinese small. This study will propose ways to increase the level of creative and reduce the level of procedural justice, and discuss future research directions related to this.
The present research integrated various theoretical perspectives of human unlawful behaviors in order to clarify the psychological mechanisms that underly the changes in compliance with and attitude toward law as time goes. Most well-known theories such as classical theory of crime, biosocial and evoluationary theories, and psychological perspectives including psycho-dynamic theory, personality, intellectual/moral development theories, and decision-making were discussed in their unique points in explaining human unlawful behaviors. Finally, social-learning theory and cognitive-dissonance theory has been suggested to explain the psychological mechanism of the phenomena in which people's attitude toward law and compliance with law become weaken through violation experiences of trivial lawful regulations. Especially, the logic of cognitive-dissonance theory (that people committed violation of trivial laws should experience dissonance with their original belief of compliance with law and negative arousal and try to remove the arousal by change their belief along with their behavior) were theoretically convincing to explain the phenomenon and supported by a series of experimental studies. Several practical implications for future constitutional and political activities were discussed in the basis of the cognitive dissonance theory.
Narratives are fundamental to human cognition and social culture, serving as the primary means by which individuals and societies construct meaning, share experiences, and convey cultural and moral values. The field of artificial intelligence, which seeks to mimic human thought and behavior, has long studied story generation and story understanding, and today's Large Language Models are demonstrating remarkable narrative capabilities based on advances in natural language processing. This situation raises a variety of changes and new issues, but a comprehensive discussion of them is hard to find. This paper aims to provide a holistic view of the current state and future changes by exploring the intersections and interactions of human and AI narrative intelligence. This paper begins with a review of multidisciplinary research on the intrinsic relationship between humans and narrative, represented by the term Homo narrans, and then provide a historical overview of how narrative has been studied in the field of AI. This paper then explore the possibilities and limitations of narrative intelligence as revealed by today's Large Language Models, and present three philosophical challenges for understanding the implications of AI with narrative intelligence.
Journal of Korean Academy of Nursing Administration
/
v.1
no.2
/
pp.285-324
/
1995
The purpose of this study was to describe the nature of nursing and life style of nurses. This study was conducted from march, 1994 to May, 1995. There are two kinds of data used in this research. To discern the nature of nursing and life style of nurses, 34 articles selected from nursing journals and text books, and the data which were collected by unstructured questionare with two main open ended questions were analyzed using Strauss and Corbin's method. The questions were "what is nature of nursing?" "When do you feel your professionl life worth?" 29 participants were nurses working at two university hospitals and two general hospitals in Seoul, understood the study purpose. The results were as follows : (1) The nursing is evolving phenomenon which is developed, and changed. (1) ${\lceil}$encounter${\rfloor}$${\lceil}$trust${\rfloor}$${\lceil}$interrelationship${\rfloor}$have been identified as the causal condition of nursing phenomenon. (2) ${\lceil}$concern${\rfloor}$has been identified as the central phenomenon of nursing. (3) ${\lceil}$humanity${\rfloor}$${\lceil}$sincerity${\rfloor}$${\lceil}$nursing spirit${\rfloor}$${\lceil}$empathy${\rfloor}$${\lceil}$understanding${\rfloor}$have been identified as intervening condition and context of nursing phenomenon. (4) ${\lceil}$helping behavior${\rfloor}$has been identified as action/strategy of nursing phenomenon. (5) ${\lceil}$caring${\rfloor}$${\lceil}$observation${\rfloor}$${\lceil}$comfort${\rfloor}$${\lceil}$problem solving${\rfloor}$${\lceil}$co-ordination${\rfloor}$${\lceil}$education${\rfloor}$${\lceil}$stimulus${\rfloor}$have been as helping behavior. (6) ${\lceil}$change${\rfloor}$${\lceil}$growth and development${\rfloor}$${\lceil}$to do by oneself${\rfloor}$ have been as consequences of nursing phenomenon. (2) the nature of nursing have been classified into five properties ; ${\lceil}$relational property${\rfloor}$${\lceil}$moral property${\rfloor}$${\lceil}$technological property${\rfloor}$${\lceil}$behavioral property${\rfloor}$${\lceil}$objective property${\rfloor}$ (3) The life style of nurses is not considered as ${\lceil}$to have${\rfloor}$ living mode, but ${\lceil}$to be${\rfloor}$ living mode because the professional life of nurses is chracterized by ${\lceil}$encounter${\rfloor}$${\lceil}$trust${\rfloor}$${\lceil}$humanity${\rfloor}$${\lceil}$understanding${\rfloor}$${\lceil}$concern${\rfloor}$${\lceil}$togetherness with human being${\rfloor}$${\lceil}$growth and development${\rfloor}$ and others, which are properties of the nature of nursing, and are also considered as esential factors of real existence of professional nurse as a human being in nursing situation.
How do Korean and Chinese consumers to use counterfeit behavior? Began to research the question. Among consumers in Korea and China, Counterfeiting Usage and counterfeit attitude, counterfeit satisfaction and dissatisfaction factors were investigated. Differences in perception and for each what was confirmed. The results of this study are as follows. First, it showed significant difference for the Korean and Chinese consumers prefer to counterfeit brand, high preference, Louis Vuitton for consumers, while consumers in China also showed high preference for Chanel. Second, Korean and Chinese consumers prefer to counterfeit brand clothing and shoes there was a significant difference. In particular, The North Face brand of high preference, while Korean consumers, Chinese consumers a higher preference for the Converse brand. Third, the Korean consumer counterfeit compared to the Chinese consumer attitudes to higher moral awareness is interpreted. Fourth, South Korea and China all counterfeit consumer satisfaction factors showed the highest response rate of the price will be cheaper. Finally, South Korea and China all counterfeit consumer dissatisfaction factors showed the highest response rate of quality is not good enough. Future through an in-depth understanding of Korea and China of counterfeit consumer behavior, these findings will be useful to formulate a campaign strategy, to reduce the use of counterfeit.
The purpose of this study was to examine the relationship between characteristics of personality and respondent characteristics of Kinetic Family Drawing for young children. The subjects were 170 children(110 boys and 60 girls). The personal interview contained Personality Characteristic Test for young children(In-Sub Song, 1993) and Kinetic Family Drawing Test(Burns and Kaufman, 1982). Results of the test were analyzed by t-test and ANOVA by SAS program. Results are followings. First, chileren's sex and the general tendency of personal characteristic showed significant difference in the emotional personality among 4 personality characteristics. Girls show more positive tendency than boys in moral, physical, appearance and feature which expressed personal feeling and emotion. Also, girls showed more positive tendency than boys in personal characteristic which showed physical ability. Second, Children's sex and individual characteristic in Kinetic Family Drawing respondent characteristic showed significant difference in own's arm length. Also, Using a rare of paper and chapter 1 of the power among the family showed significant difference in styles and symbols. The boys drew lengther arms compared with their height than the girls. The girls were less complicative, anxious, comparative and aggressive for their family. Third, As a result of the study about the relationship between 4 personal characteristics of children and individual's behavior in Kinetic Family Drawing respondent characteristic, the significant difference is showed in academic personality and social personality had higher completion of their father's feature and drew bigger feet. In socal personality, negative behavior than positive children. Fourth, As a result of the study about the relationship between 4 personal characteristics of children and individual's characteristic, the significant difference were found in academic personality, social personality, family personality and emotional personality. Children with negative academic personality drew longer arms than children with positive academic personality, social personality and family personality. Also, Children with negative emotional personality drew more siblings than children with positive emotional personality. Fifth, The academic personality and the social personality had significant difference in the relationship between 4 personal characteristics of children and dynamics. In social personality, normal children were more tendencious to look at the important person with their mother's direction than positive children. Sixth, In terms of the relationship between 4 personal characteristics of children and mode, academic personality and family personality showed significant difference. Children with negative academic personality used more edge of papers than children with positive academic personality and children with positive academic personality and children with negative family personality fold more papers than children with positive family personality. At last, there were no significant difference between 4 personal characteristics of children and styles as well as symbols.
In this research, the significance and practice on life of Dasan Jeong Yak-Young's family is reviewed. Articles, letter, poetry written by Dasan and research papers regarding to him are mainly referred for the research. Family life consciousness is divided into three sections in terms of family, food clothing and shelter life, and the economy of the family. Dasan's family life consciousness has been organized with self-management, temperance, thrift, sharing and giving for family and others. He emphasized practical efforts in daily life to realize sense of family life. First, Dasan sought self-managing and temperance as follows. He suggested attitude of careful speech and behavior, filial duty, peace within a family, reading, and training the body and mind including nice and independent temperament with being in good shape. Second, Dasan has been taught to practice the following to save money. It is important to be diligent, to live a simple life, to work hard on one's work, and to avoid extravagant behavior and heavy drinking. Third, Dasan emphasized to practice rational sharing and giving. It is to adapt to the environment, to live within one's means, to cope with difficult circumstances, not to have desire, and to practice giving. Dasan's family life consciousness includes the rules and values for implementing a welfare society. The welfare society is a society that shares good values and practices norms. In the future, the content of education should be developed to provide education about Dasan's family life consciousness. I hope this study can provide an opportunity that the moral teachings of Dasan can be handed down and practiced in relation to family life.
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