• Journal of the Korean Society for information Management
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• v.28 no.3
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• pp.65-82
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• 2011

Statement of responsibility in bibliographical records plays a key role in clarifying intellectual responsibility of the work, and it also plays a role in making up access points. However, cataloging rules for the statement of responsibility mostly deal with the distinction between the principal role and minor roles. This becomes a problem because the responsibility type itself is more important than the order of the types. For this reason, in this paper I will explore improvements of the description methods of statement of responsibility by organizing the role indicators. Namely, using the role indicators more effectively than the current description methods do, we can collocate the dispersed statements of responsibilities. The role indicators can also be used for an author facet in information retrieval and can provide additional information for authority control.

• Journal of the Korean Society for Library and Information Science
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• v.38 no.4
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• pp.149-166
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• 2004

This study make comparative analysis of the cataloging rules on the edition area included in the KCR4, NCR(2001), AACR2R, ISBD(M), and ISBD(ER). There is a delicate difference between the cataloging rules. The main features on the edition are as the follows. (1) In the bibliography description the concept of the edition is a general application. That is to say, the edition construct the new edition and the impression. The former comes the purview of a change content, the size, and a printing type. The latter publish newly- (2) The requisite for description of the edition area consists of a edition statement, statements of responsibility relating to the edition, additional edition statement, and statements of responsibility following an additional edition statement. Voluntary rules transcribe the parallel edition statement. (3) In the case of the electronic materials special versions on content and Auction indicates as the edition, but the environment of software does not indicate as it. (4) Parallel statement of responsibility relating to the edition, parallel additional edition statements, and parallel statements of responsibility following an additional edition statement are voluntary rules or not transcribed in the edition area.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.61-71
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• 2020

The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

• Korean Management Science Review
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• v.25 no.3
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• pp.123-133
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• 2008

We investigate the relationship between ownership structure and firm performance. For this paper, we use the 'donation' figure from the income statement of each firm as a measure of firm Performance lather than short-term financial measure that has been wifely used by previous studies. Our results are consistent with the idea that family ownership is both prevalent and substantial in Korea. More importantly, however, non-family firms are found to give more donations than family firms. This suggests that non-family firms more readily recognize the significance of corporate social responsibility and play an active role in philanthropy.

• Journal of Environmental Impact Assessment
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• v.19 no.2
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• pp.141-151
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• 2010

It has been pointed out that the process of environmental impact assessment in Korea has been less of equity and balance between stakeholders, and less of objective validity in writing impact statement and in holding consultations. Thus this study has intended to find improvement measures regarding the processes of EIS documentation and holding consultations between stakeholders during environmental impact assessment process. To achieve this goal this study carried out expert survey method to analyze validity and suitability of suggested measures in accordance with the problems found through reviewing related literatures. This study has found major improvement measures including transferring the responsibility to write impact statement and to hold consultations from project promoters to the third party (impact assessment committee) composed of related stakeholders without project promoters. The developers need to pay for all expenses to proceed impact assessment.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.24 no.2
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• pp.185-203
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• 2013

This study was to suggest the new rules for revision of KCR4 by comparing between ISBD consolidated edition and KCR4. The study methods was to compare the rules in each element after mapping the description elements in each area of ISBD and KCR4. Resultingly, first, content forms and media types must be included for describing resource types. Second, it is needed for rules about the common title and the dependent title. Third, it is needed for rules about "parallel" such as parallel title, parallel other title information, parallel statement of responsibility relating to title, parallel edition statement, parallel statement of responsibility relating to edition, parallel numbering system, parallel place of publication, production and distribution, et. al. Fourth, the rules about material or type of resource specific area must be regulated in terms of the contents of the resource. Fifth, the home country principle must be not applied in describing the place of publication, production and distribution for the consistency. Sixth, it is needed to regulate the extent, other physical details, dimensions, and accompanying material statement for all materials instead of the material description according to material types. Seventh, rule number of notes must be agreed to number of main rules. Eighth, it is needed for detailed rules about resource identifier. This study might be contributed to revise the KCR4.

• The Korean Journal of Franchise Management
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• v.2 no.2
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• pp.134-149
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• 2011

For decades, corporate social responsibility (CSR) has been a subject of intense debate among scholars and practitioners. Discussions have generally focused on the role of business in society and the nature of an enterprise's social responsibilities. The International Organization for Standardization (ISO) announced the implication of the ISO 26000 as the new guidance standard for social responsibility, which is built on the intellectual and practical infrastructure of ISO 9000 and ISO 14000. Although the enthusiasm for corporate social responsibility (CSR) has been echoed in the Chinese marketing literature, with the very low rate and level of CSR implementation in China's enterprises based on 2011 report of Chinese Academy of Social Sciences, this paper will give a general statement on the current status and future management mode of CSR in China.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.61
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• pp.93-111
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• 2014

In this article, I have reviewed the validity of the Retla Clauses in bills of lading. In Tokio Marine(1970), US courts have permitted carriers to include Retla Clauses in their bills of lading that essentially disclaim all responsibility for the required statement. Simon J in The Saga Explorer(2012) disagreed with the decision of no representation in Tokio Marine and held that the statement with the Retla Clauses made on the bills of lading as to the cargo's apparent condition was a fraudulent misrepresentation. Simon J also requested a strong carriers' honest conduct. However, because the shippers always request the clean bill of lading for trade purpose and never call for a substitute bill of lading showing the true condition of goods, carriers will inevitably continue to clause bills of lading if they have no other better way of protecting themselves in the situation of Tokio Marine or The Saga Explorer. For the present, the decision of misrepresentation in The Saga Explorer might be helpless to change the position of the assignees of the bills of lading. And it seems that the debate on the validity of the Retla Clauses in bills of lading will be continued for the time being. In these circumstances, if the buyers hope to void the potential dispute, they may have a special agreement in the sale of goods contract, for example, requiring a pre-shipment inspection of the goods so as to know the actual condition of the goods on shipment.

• Hwankyungkyoyuk
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• v.11 no.1
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• pp.237-250
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• 1998

'Self-esteem' is defined as 'the lived status of one's individual competence and personal worthiness in dealing with the challenges of Life over Time'. High self-esteem is associated with self-confidence, effectively coping, well-being, and responsibility and it is essential for the responsible choice and determination of environments. The purposes of this study were to develop a strategy to enhance the self-esteem and to verify the effects. A new strategy, 'Cognitive Restructuring Strategy' was based on the characteristics of self-esteem and the key idea of this was to eliminate negative thoughts and to reinforce affirmative thoughts. We developed the statement to embody this strategy and applied to the experimental group. According to the results, self-esteem for the control group(155) did not changed but that for the experimental group(158) was significantly enhanced. Continuously, environmental learning instructions of 3 units were carried out on two groups. By applying the t-test, achievement-test scores for the experimental group per unit were significantly higher than those of the control group as regards the four respective goals of EE. Therefore this strategy and statement are helpful in enhancing self-esteem and it was found that 'self-esteem' is a influential factor to form environmental responsible behaviors(ERB).

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.767-780
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• 2021

The purpose of this research is to analyze the effect of financial elements (asset growth, liability growth, equity growth, revenue growth, and profit growth) on stock price performance and to analyze the growth of Corporate Social Responsibility (CSR) costs as a moderating effect. The technique analysis used is regression analysis. Samples in this analysis are manufacturing firms listed on the Indonesian Stock Exchange (IDX) for the period 2014-2018. The use of regression models for hypothesis testing must fulfill several applicable assumptions such as Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocorrelation Test, Model Fit Test, Determination Coefficient Test, and Hypothesis Test. Data analysis used two research models, namely model 1 and model 2. Model 1 is without the moderating variable, and model 2 is with the moderating variable, that is, CSR cost growth. Based on the result of the regression analysis, it can be inferred that the asset, revenue, and profit growth have a positive impact on stock price results. Liabilities and equity growth do not affect stock price performance. Operating expense growth has a significant effect on price performance. CSR cost growth can moderate the effect of growth in financial statement elements on stock price performance but is not significant.