• Journal of Information Technology Services
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• v.4 no.2
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• pp.23-32
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• 2005

Information system audit of Korea is different from that of the United States of America, Japan and so on. Information system audit improves the quality of information system. Information system audit of Korea carried out administrative branches. Recently Public sides required ordinary audit frequently. The reason is that the risk of information system project has increased. Examined closely relation between audit quality and audit style such as ordinary audit, fixed period audit, residence audit, and responsibility audit. And, wished to examine closely relation between audit quality and customer satisfaction. As research result, being effect factor that audit style keeps in mind in audit quality, also, audit quality in audit satisfaction, and was proved that exert effect that ordinary audit, report to the responsibility audit or sense of responsibility state keeps in mind in audit satisfaction.

• International Journal of Computer Science & Network Security
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• v.24 no.5
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• pp.172-180
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• 2024

Since the beginning of 2015, corporate social responsibility (CSR) models have been changing in connection with the trend towards the transition of joint value creation of corporate activities and consideration of stakeholders' interests. The purpose of the academic paper lies in empirically studying the current practice of social responsibility of transnational corporations (TNCs). The research methodology has combined the method of qualitative analysis, the method of cases of agricultural holdings in emerging markets within the framework of resource theory, institutional theory and stakeholders' theory. The results show that the practice of CSR is integrated into the strategy of sustainable development of TNCs, which determine the methods, techniques and forms of communication, as well as areas of stakeholders' responsibility. The internal practice of CSR is aimed at developing norms and standards of moral behaviour with stakeholders in order to maximize economic and social goals. Economic goals are focused not only on making a profit, but also on minimizing costs due to the potential risks of corruption, fraud, conflict of interest. The system of corporate social responsibility of modern TNCs is clearly regulated by internal documents that define the list of interested parties and stakeholders, their areas of responsibility, greatly simplifying the processes of cooperation and responsibility. As a result, corporations form their own internal institutional environment. Ethical norms help to avoid the risks of opportunistic behaviour of personnel, conflicts of interest, cases of bribery, corruption, and fraud. The theoretical value of the research lies in supplementing the theory of CSR in the context of the importance of a complex, systematic approach to integrating the theory of resources, institutional theory, theory of stakeholders in the development of strategies for sustainable development of TNCs, the practice of corporate governance and social responsibility.

• Fashion Information and Technology
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• v.6
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• pp.43-53
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• 2009

• Korean Architects
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• s.640
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• pp.13-13
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• 2022

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.875-883
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• 2021

In view of integration and development, compliance with regulations on information disclosure has important implications for users. Corporate social responsibility disclosure (CSRD) is an increasing concern of the community and society. CSRD always poses many challenges for the profitability of banks. The article uses the ordinary least square method to examine this relationship and employs timeseries data of five years from 18 Vietnamese listed banks from 2015 to 2019. The analysis is informed by Jensen and Meckling's Agency theory, Freeman's Stakeholder theory, and Dowling and Pfeffer's Legitimacy theory. The study results show that, with the CSRD dependent variable, return on assets (ROA) and net interest margin (NIM) have an opposite influence, but return on equity (ROE) has no effect on CSRD, while on the profitability dependent variable, CSRD has a different influence from ROA, ROE, and NIM. To enhance the relationship between CSRD and profitability, Vietnamese listed banks need to comply with CSRD as well as demonstrate responsibility to the community and society. Managers need to have clear development policies and strategies to ensure both profitability and responsibility regarding social and community activities. The State Securities Commission of Vietnam should enforce strict sanctions, conduct inspection, and complete evaluation criteria for Vietnamese listed banks.

• Journal of Korean Society of Forest Science
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• v.76 no.3
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• pp.249-255
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• 1987

Forestry as with all land matters, under the Constitution, is a State matter. Thus the States, numbering 14, have considerable autonomy in decisions on forestry and related matters. However, the Federal Government, having jurisdiction over such issues as defence, education and research, endeavours to coordinate, standardise and advise the States on matters where the States have jurisdiction. However, forestry being a major revenue earner, is jealously guarded by the States. Under such circumstances and recognising the interdependencies of impacts of decisions at the State level, the institutional organisations play an important role in coordinating state activities to ensure that the benefits to the country as a whole are not sacrificed in favour of interests of individual state. Various legislative mechanisms have been established to ensure this coordinated effort. A National Forestry Council forms the apex of national political coordination. The Federal Forestry Department is responsible for coordination of developmental activities at the State level, which are implemented be the State Forestry Departments within Peninsular Malaysia. Research is carried out centrally by the Forest Research Institute of Malaysia(FRIM), a statutory body formed in 1985 from a research division of the Forestry Department. The Stares of Sabah and Sarawak have their own Forestry Departments, independent of the Federal Department, and each with its own research unit independent of FRIM. Tertiary education in forestry is the sole responsibility of the Agricultural University at Serdang with a campus for Diploma level training in Sarawak. In the developmental area in the State of Sabah, institutions have been formed to focus on specific areas of activities. The Sabah Foundation is responsible for the long term development of the State forests with a concession of about one million ha. Sabah Forest Development Authority(SAFODA) was formed to carry out reforestation of denuded areas. Sabah Forest Industries Ltd.(SFI) is responsible for the country's only integrated pulp and paper industry with its own afforestation program to support its resource supply. In Peninsular Malaysia various states have established State Corporations to manage large "sustained yield" concessions. While wildlife and state parks are managed by the respective forestry departments in Sabah and Sarawak, it is the responsibility of a separate department in Peninsula Malaysia called the Department of Wildlife and National Parks(under the Ministry of Science, Technology and Environment). Timber trade legislation and promotion in the Peninsular is the responsibility of the Malaysian Timber Industries Board(MTIB) for Peninsular Malaysia and the Sarawak Timber Industries Development Corporation(STIDC) in Sarawak. In the area of NGOs ; the Institute of Foresters Malaysia, is the professional body of forestry in the country. A Malaysian Forestry Society caters for the public participation and interest. Other environmentally related NGOs such as the Malayan Nature Society, the Environmental Protection Society, World Wildlife Fund, Friends of the Earth and the Consumers Associations also involve themselves in specific forestry activities. A number of timber trade associations are also formed by the private sector to assist the industries.

• Journal of the Korean Professional Engineers Association
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• v.34 no.3
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• pp.33-40
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• 2001

Predict-Plan-Do is the main point to settle Safety management well, but we have neither Predict nor Plan. So just like the system of English CDM is necessary to be adapted in construction work which makes them work in full responsibility by clarifying the responsibility located step by step from planning to designing & constructing-To adapt this system needs more money for Safety than now, but this system makes companies earn maximum confidence & profit by accident prevention. Furthermore leads the nation and the society to earn large profit, then open the road to Welfare State. If you sees only the things such as money, profit, etc before your eyes, no more safety remains. That means no more respect of persons and no more welfare state.

• Asia-Pacific Journal of Business
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• v.14 no.3
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• pp.17-24
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• 2023

Purpose - The objective of this research is to investigate how lowering labor market frictions for female workers affects corporate social responsibility (CSR). Design/methodology/approach - We utilize the staggered adoption of state-level Paid Family Leave (PFL) acts in the U.S. These acts provide significant flexibility for female employees by mandating paid leave for a family or medical events. Our study is based on a sample of 30,027 publicly traded firms in the U.S. from 1991 to 2012. We employ a difference-in-differences research design, considering treated firms as those headquartered in states that enacted PFL laws. Findings - We find that there is a significant increase in the firms' CSR performance following the adoption of the PFL, suggesting that lowering the labor market frictions for female workers encourages firms to invest in CSR initiatives. Research implications or Originality - This study informs policy makers that PFL enables firms to reduce costly employee turnover and results in an increase in CSR performance.

• International Journal of Computer Science & Network Security
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• v.22 no.7
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• pp.213-219
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• 2022

Building Ukraine as an independent, sovereign state requires the education of a citizen-patriot, able to live and work in a democracy, ensure the unity of Ukraine, feel constant responsibility for themselves, their people, country, seek to make a real contribution to the reform process. Modern modernization of the education system requires the search for new information and communication technologies that can ensure the formation of a citizen with an active civic position, which involves not only students mastering the rights and responsibilities of citizens, convincing them of the feasibility of democratic transformation of society, patriotic qualities and feelings, but also the identification of motivated civic actions. The pandemic and hostilities have led to significant changes in the field of education around the world, they have caused educational problems in Ukraine. At the beginning of the quarantine in the spring of 2020, all educational institutions in the emergency mode switched to distance learning. Intensive use of information and communication technologies in the life of modern society has led to a rethinking of the content of education and training of future professionals: the main role is played not so much by the information itself as the ability to work with it, critically comprehend and produce new knowledge; the main thing is not the amount of information, but its quality; information is needed for further practical application and transformation into knowledge, and the ability to work with information becomes one of the important competencies of the modern specialist in the new transformation of society: from information to the knowledge society. In this context, one of the main forms of training is distance learning, which is able to respond to the challenges of society. The main methodological positions that are taken into account in the construction of the structure and dynamics of the formation of civic responsibility of the individual during the use of information and communication technologies are highlighted. The structure of civil responsibility as a holistic system of information and communication technologies is outlined, which includes three subsystems that characterize the natural, social and systemic qualities of citizenship, interconnected hierarchically and synergistically.The constituent elements of the structural part of the model of civic culture of the individual are analyzed.

• Journal of Distribution Science
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• v.13 no.10
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• pp.45-50
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• 2015

Purpose - The purpose of this paper is to examine IKEA in the context of corporate social responsibility to determine the reasons, if any, as to why IKEA has had more success in the implementation of its CSR policies and Code of Conduct where many other multinational companies seem to have failed. Research Design and Methodology - This is a case study, an analytical approach, which focuses on exploring and analyzing the CSR policies to measure IKEA's ethical behavior in a business environment. Results - IKEA stands out as a multinational company whose CSR policies are ingrained into the business itself as a part of its ethical operations, rather than a marketing event. Conclusion - Beyond profit, IKEA actively works together with its suppliers and the nation states to eradicate the harmful social causes of the various challenges it faces in the global business environment.