• Title/Summary/Keyword: roles and responsibility

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A Triple of Corporate Governance, Social Responsibility and Earnings Management

  • HUYNH, Quang Linh
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.3
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    • pp.29-40
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    • 2020
  • The research aims to explore the links among corporate governance, corporate social responsibility, and earnings management, considering vital roles of each component in Vietnam. There were 500 questionnaires provided to the targeted enterprises, where there were 150 enterprises in Ho Chi Minh Stock Exchange, 150 enterprises in Hanoi Stock Exchange, and 200 enterprises in the unlisted public company market. Of the distributed questionnaires, only 289 replies offered needed information for analyses. The data derived from these firms was based on their annual or sustainability statements that were retrieved from the websites. This research used a six-year rolling window to calculate earnings management. To compute that variable, lagged year information was included, so the data from 2011 to 2017 was needed to collect. The empirical results show that corporate governance mechanism is a significant moderation in the positive link between good corporate social responsibility and earnings management. Furthermore, corporate social responsibility and earnings management also play mediating roles in the associations among corporate governance, corporate social responsibility, and earnings management. This project recommends that corporate governance mechanism is an essential driver of the managerial behaviors in social responsibility and ethical accounting practices, which are in turn mediators in the joint research model.

A Study on Leadership Roles Based on Information Technology (정보기술을 바탕으로 한 지도력의 역할에 관한 연구)

  • 조석환
    • The Journal of Information Technology
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    • v.4 no.3
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    • pp.35-48
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    • 2001
  • Information technology leadership roles have undergone fundamental change over the past decade. Despite increase interest in recent years, little empirical research on Information Technology has been done. This paper suggests results from a survey in Korea on Information Technology. The survey collected data on general leadership roles such as information roles, decisional role and interpersonal role, as well as on specific Information Technology leadership roles such as planning leader, R&D manager, general manager, chief operating strategist. The role of a change leader is positively influenced by the number of years, the extent of strategic responsibility and the organization's revenue while it is negatively influenced by the number of years in the current position. R&D manager can be predicted by strategic responsibility and chief executive's IT use, Manager can be predicted by the extent of strategic responsibility. Although several significant predictors of Information Technology leadership roles were identified, the more signigicant study should continue in the future.

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Multiple Roles and Health among Korean Women (여성의 다중역할에 따른 건강 차이)

  • Cho, Su-Jin;Jang, Soong-Nang;Cho, Sung-Il
    • Journal of Preventive Medicine and Public Health
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    • v.41 no.5
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    • pp.355-363
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    • 2008
  • Objectives : Most studies about multiple roles and women's health suggested that combining with paid job, being married and having children was more likely to improve health status than in case of single or traditional roles. We investigated whether there was better health outcome in multiple roles among Korean women coinciding with previous studies of other nations. Methods : Data were from the 2005 Korea National Health & Nutritional Examination Survey, a subsample of women aged 25-59 years (N=2,943). Health status was assessed for self-rated poor health, perceived stress and depression, respectively based on one questionnaire item. The age-standardized prevalence of all health outcomes were calculated by role categories and socioeconomic status. Multiple logistic regression was used to assess the association of self rated health, perceived stress, and depression with multiple roles adjusted for age, education, household income, number of children and age of children. Results : Having multiple roles with working role was not associated with better health and psychological wellbeing. Compared to those with traditional roles, employed women more frequently experienced perceived stress, with marital and/or parental roles. Non-working single mothers suffered depression more often than women with traditional roles or other role occupancy. Socioeconomic status indicators were potent independent correlates of self-rated health and perceived stress. Conclusions : Employment of women with other roles did not confer additional health benefit to traditional family responsibility. Juggling of work and family responsibility appeared more stressful than traditional unemployed parental and marital role in Korean women.

The Family Strengths and Perceptions of Future Parent's Roles in Middle School Students (중학생의 가족건강성에 따른 미래 부모역할 인식)

  • Lee, Seon-Jeong
    • Korean Journal of Human Ecology
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    • v.18 no.2
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    • pp.301-311
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    • 2009
  • This study focused on the traits of variables related to parenthood, family strengths and perceptions of future parent's roles. The subjects were the 409 middle school students in Gwangju. Using structured questionnaire surveyed between 2007. 6. 20 and 2007. 6. 26. Data were analyzed with Frequency, Percentage, Mean, Std, Cronbach's ${\alpha}$, T-test, Chi-Square, ANOVA, and Duncan's test using SPSS/PC WIN 14.0 program. The major findings were as follows: 1. When asked if you married, most students replied "yes", and childbirth plan replied "yes". The 78.2 percent of schoolgirls and 74.6 percent of schoolboys responded that responsibility of bringing up children was man and wife. The most important Parental meaning was 'fosterer'. The middle school students' family strengths scores were higher than median(3.00). Over all, the perceptions of future parent's roles were high. 2. Perceptions of future parent's roles showed partially significant difference according to the most important Parental meaning, responsibility of bringing up children, intimacy with parent, dual-income family, and family strengths.

The Relationship Between Corporate Social Responsibility and Customer Purchase Intention: Empirical Evidence from Vietnam

  • TRAN, Thang Quang;THUY, Ninh Truong Thi;PHAM, Dung Viet
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.5
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    • pp.335-343
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    • 2022
  • Corporate social responsibility is becoming increasingly important to organizations, and it has received a lot of attention from the general public and marketing academics. This study aimed to look at the many aspects of corporate social responsibility and see how brand reputation and brand love play a role in the relationship between corporate social responsibility and customer purchase intent. To reach the end, this research applied the theory of social exchange and corporate social responsibility to explain the relationship between the variables. The Partial Least Squares was applied to analyze data collected from survey questionnaires in the Hanoi market (Vietnam) to test the proposed hypothesis. The study resulted in 239 valid survey questionnaires which can be used to test hypotheses by applying SmarPLS software. The results indicated that there are three key elements of corporate social responsibility from customers' perspectives: responsibility to customers, responsibility to the environment, and responsibility to the community. Interestingly, brand reputation and brand love contribute as mediating roles in the correlation between corporate social responsibility and customer purchase intention. Finally, the authors discussed the findings and the implications of this research in both theoretical and practical aspects, as well as the limitations that future research can focus on.

Corporate Reputation and Accountability of Corporate Environmental Responsibility: Theoretical Triangulation and Conflicting Accountabilities

  • BUI, Minh Le
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.8
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    • pp.21-28
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    • 2021
  • The purpose of this study is twofold. First, this paper argues that a theoretical lens that can connect three crucial concepts is often missing when it comes to assessing the success or failure of corporate reputation in terms of corporate environmental responsibility. These three concepts include the legitimacy of environmental disclosure information, stakeholder interest in corporate environmental responsibility, and the relationship between corporate environmental practices and disclosure. The second purpose is to investigate the roles of transparency and systemic thinking in corporate environmental responsibility and disclosure that could help to connect the information from environmental disclosure to internal information in firms, thereby minimizing conflicting accountabilities and increasing stakeholder engagement in environmental disclosure. Rather than conducting an empirical study, the author has followed a theoretical examination of legitimacy, stakeholder, and stewardship theories. This study, thus, suggests the retention of many theories (e.g. legitimacy, stakeholder, and stewardship) to study and explain the relationship of corporate environmental practices, environmental disclosure, and corporate reputation.

A suggestion for new parental roles according to children's developmental stages: The changing parental roles and practices (자녀의 발달단계에 맞는 새로운 부모역할 제안: 변화하는 부모역할 개념과 수행을 중심으로)

  • Rha, Jong-Hay
    • Korean Journal of Human Ecology
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    • v.14 no.3
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    • pp.411-421
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    • 2005
  • This current study was designed to explore the meaning of being a mother and a father in contemporary Korean society by examining their roles perceived by mothers and fathers with children at different developmental stages. A total of three hundred and ninety four couples with children aged from one to seventeen years were recruited for the study, and they were asked to complete a set of questionnaires about paternal and maternal roles each. A modified version of Generative Fathering Scales by Lee et al.(1999), was used to measure the roles perceived by fathers and mothers in two areas: (1) parenting responsibilities and (2) involvement in childrearing practices. The parental roles, as expected, were viewed differently by the surveyees with children at different ages: the younger child/ren a father has, the more involvement he emphasizes in childrearing. These results indicate that the roles of mothers and fathers should be considered in the context of developing children.

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The Study on the Cooperative Directions of Extension Services Between Rural Development Administration and National Agricultural Cooperative Federation (농촌진흥청과 농협간의 농촌지도사업 협동 방안)

  • Choi, Min-Ho
    • Journal of Agricultural Extension & Community Development
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    • v.2 no.1
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    • pp.81-86
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    • 1995
  • The objectives of this study is to explore the cooperative directions of extension services between Rural Development Administration and National Agricultural Cooperative Federation. Both organizations should share their extension roles and functions in order to increase the effectiveness and adaptability of their services, and activity. It is desirable that the R.D.A. takes responsibility for technological of the services and the N.A.C.F. takes responsibility for management aspects.

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A Retailer's Social Responsibility for Product Scandals : Korea vs Japan

  • Cho, Young-Sang;Kwak, Young-Arm
    • Journal of Distribution Science
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    • v.16 no.7
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    • pp.25-33
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    • 2018
  • Purpose - This research is to examine how different Korean retailers are from Japanese ones, in terms of taking a social responsibility for product scandals. Through a comparative analysis, the authors will provide some implications for retailers in Korea. Research design, data, and methodology - Based on the existing literature studied how retailers as well as manufacturers responded to food poisoning and product scandals, the authors compared Korea with Japan, in terms of taking a social responsibility. Results - As soon as food safety scandals occurred in Japan, a local government quickly ordered Snow Brand to recall and stop producing problematic milk products. In addition, retailers have stopped displaying them on their store shelves to minimize the number of victims. By stopping selling them, Japanese retailers took a social responsibility for product scandals. Conclusions - The authors found that retailers play a very important role in protecting customer rights. Moreover, customers have become more and more aware of the roles of retailers taking a social responsibility for social issues. The research proposes that a government has to develop the laws to protect customers from food poisoning and product safety issues effectively and that boycott campaigns should be legally protected by a government and promoted by customers.