• 제목/요약/키워드: 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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    • 제7권3호
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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.

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

  • 조석환
    • 정보학연구
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    • 제4권3호
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    • pp.35-48
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    • 2001
  • 정보기술을 바탕으로 한 지도력의 역할은 지난 10년에 걸쳐서 많은 변화를 가져왔다. 이러한 변화에도 불구하고 최근에 정보기술이 지도력에 미치는 영향에 관한 경험적인 연구가 거의 되지 않고 있는 실정이다. 본 연구에서는 지도력에 있어서 정보를 제공하는 역할과 결정을 내릴 수 있는 역할 그리고 각 개인간의 역할과 같은 일반적인 지도력에 관련된 역할을 중심으로 하였다. 또한 직무의 특성별로 기획입안자, 직무 개선자, 연구개발 책임자, 마케팅 책임자, 관리자 및 운영 전략가 등과 같은 분야에서 근무하고 있는 지도자들의 지도력에 미치는 영향을 조사하였다. 정보기술을 사용하는 정보시스템 관리자들은 개인간의 지도력의 역할범위에 따라 그 미치는 영향이 다를 수 있으며 정보시스템이 현재의 위치에서 시간이 지남에 따라 부정적인 영향을 미칠 수도 있지만 변화를 추구하는 지도자의 역할에 있어서는 시간이 흐름에 따라 정보기술 사용의 범위와 전략적 책임의 범위 및 기업과 조직의 수익에 지대한 영향을 미칠 것으로 사료된다. 비록 일반적인 지도력의 역할에 관해서는 그 중요성이 지금까지 연구한 바는 있지만 정보시스템 기술이 지도력에 미치는 영향에 관한 체계적인 연구는 아직 미흡하므로 이 분야에 대해서 연구 조사를 중심으로 하였다.

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

  • 조수진;장숙랑;조성일
    • Journal of Preventive Medicine and Public Health
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    • 제41권5호
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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.

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

  • 이선정
    • 한국생활과학회지
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    • 제18권2호
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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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    • 제9권5호
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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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    • 제8권8호
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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.

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

  • 나종혜
    • 한국생활과학회지
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    • 제14권3호
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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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농촌진흥청과 농협간의 농촌지도사업 협동 방안 (The Study on the Cooperative Directions of Extension Services Between Rural Development Administration and National Agricultural Cooperative Federation)

  • 최민호
    • 농촌지도와개발
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    • 제2권1호
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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
    • 유통과학연구
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    • 제16권7호
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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.