• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.185-194
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• 2020

This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

• The Journal of Fisheries Business Administration
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• v.46 no.3
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• pp.51-61
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• 2015

The purpose of this study is to find food safety approach in the Eco-label Chain of Custody(CoC) which is only focused to traceability. Because, consumers want to be assured the certified seafood comes from sustainable fishery as well as hygienic. In order to this approach, we used Analytic Hierarchy Process(AHP) method as belows. We first understood the CoC criteria for using pair-wise comparison and analyzed and selected each Eco-label certifications and standards. Second, we carried out a survey to the targeted standard Marine Stewardship Council(MSC) CoC auditors all over the world and analyzed the priorities of food safety approach to 4 principles and 12 criteria belong the MSC CoC Standard. As the results, we found out that 'Management System' has the highest priority in the principles and 'Documentation' and 'Keeping Record' are the most important criteria for this approach. In addition, 'Training' and 'Identification' are also higher priority of criteria. So, we suggested food safety approach method for improvement of these criteria in conclusion based on discussion with specialist in this field.

• Hwankyungkyoyuk
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• v.25 no.1
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• pp.77-88
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• 2012

The purpose of this study was to analyze characteristics of environmental awareness and environmental worldviews on environmental UCCs which made by 27 pre-service biology teachers, and relationship between environmental awareness and environmental worldviews of them. Environmental worldviews were divided into planetary management worldview, stewardship worldview and environmental wisdom worldview. As for theme fo environmental UCCs, most of pre-service teachers chose themes such as environmental destruction, environmental protection, environmental conservation and coexistence with human and environment. Themes of environmental UCCs were somewhat different between females and males. Female pre-service teachers preferred UCC themes related to human's daily life as a consumer but males preferred to environmental protection. Many pre-service teachers referred that major cause of environmental problem was development of environment. Most of them had envionmental wisdom worldview, and tried to use fear appeal to express ways of solving of environmental problems and envieonmnetal worldviews. After making environmental UCCs, more pre-service teachers had envionmental wisdom worldview. This result implies that it is necessary to develop pre-service educational programs realted to environmental worldview formation.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.77-85
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• 2021

This study aims to investigate the status quo and identify the challenges and benefits of the digital transformation in the context of small and medium-sized enterprises (SMEs) in Vietnam. The six participating SMEs were purposely contacted, and they were either nominated for, or received the Vietnam Digital Awards in 2018, 2019 and 2020, which were held by the Vietnam Digital Communication Association (http://en.vdca.org.vn/). A qualitative research method is adopted, using a semi-structured interview method and a theoretical triangulation of legitimacy, stakeholder and stewardship theories to facilitate the investigation. This research tries to identify the current challenges and benefits for digital transformation of SMEs in Vietnam, based on perception and experience from business leaders and managers from six SMEs in Vietnam. The findings of this study reveal that besides the recent challenges for digital transformation, participants also experienced and shared their perspectives regarding the benefits received from the digital transformation journey of their organization, which varied from (i) improve operational as well as business functions; (ii) liberate staffs and managers from daily work and allows them to focus on decision-making tasks; (iii) enable solutions to deal with consequences from the COVID-19 pandemic; (iv) enhance value creation process; and (v) help firms to align with the global business standards.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.1057-1066
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• 2021

Servant leadership has been noticeable in the last decade in the leadership literature on account its focus on serving others first. The target of servant leadership is not the organization, but rather the followers and their development and also the ability to motivate others to become servant leaders. Serving leadership has been recognized as a leadership philosophy that addresses ethical concerns, which is linked to ethical leadership. This study aims to investigate the relationship between dimensions of servant leadership and public service motivation of civil servants. Data were collected from civil servants working in public organizations at district level in Ho Chi Minh City of Vietnam through survey forms. The research hypotheses are tested by factor analysis and regression. The results report that 7 dimensions of servant leadership positively affect public service motivation in the following ascending order: Empowerment, standing back, forgiveness, humility, integrity, accountability, and courage. On the other hand stewardship has an insignificant impact on the role of leading and supervising. Our study contributes to the existing literature on servant leadership as well as public service motivation by throwing light onto a so-far neglected transitional country like Vietnam. Thereby, this study proposes a number of implications for the leaders to improve leadership style to enhance public service motivation of civil servants.

• Journal of Hospice and Palliative Care
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• v.25 no.1
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• pp.50-54
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• 2022

Antibiotics are commonly prescribed medications in the hospice and palliative care setting, as well as in many other healthcare settings. The overuse or negligent use of antibiotics is associated with the harmful consequence of fostering the development of antibiotic-resistant pathogens. Thus, there is an urgent need to critically examine and audit antibiotic use in all aspects of healthcare. In the status quo, there is a lack of consistent standards and guidelines surrounding the use of antibiotics in hospice and palliative care settings, leading to significant variations in how antibiotics are prescribed and administered in end-of-life care. It is apparent that greater thought needs to go into antibiotic decisions for patients receiving hospice or palliative care, especially considering the harmful consequences of the overprescription of antibiotics. The literature suggests that many clinicians prescribe antibiotics inappropriately for patients who would not benefit from their use or prescribe them without adequate documentation. Clinicians should be deliberate about when they prescribe antibiotics and adhere to the appropriate documentation standards and procedures within their institution or community. Future research should seek to generate generalizable knowledge about which patients will benefit most from antibiotic therapy during end-of-life care.

• Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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• v.20 no.1
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• pp.65-98
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• 2022

The nuclear legacy that remains in the United Kingdom (UK) is complex and diverse. Consisting of legacy ponds and silos, redundant reprocessing plants, research facilities, and non-standard or one-off reactor designs, the clean-up of this legacy is under the stewardship of the Nuclear Decommissioning Authority (NDA). Through a mix of prompt and delayed decommissioning strategies, the NDA has made great strides in dealing with the UK's nuclear legacy. Fuel debris and sludge removal from the legacy ponds and silos situated at Sellafield, as part of a prompt decommissioning strategy for the site, has enabled intolerable risks to be brought under control. Reactor defueling and waste retrievals across the Magnox fleet is enabling their transition to a period of care and maintenance; accelerated through the adopted 'Lead and Learn' approach. Bespoke decommissioning methods implemented by the NDA have also enabled the relevant site licence companies to tackle non-standard reactor designs and one-off wastes. Such approaches have potential to influence and shape nuclear decommissioning decision making activities globally, including in Korea.

• The Journal of Industrial Distribution & Business
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• v.13 no.7
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• pp.17-25
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• 2022

Purpose: Environmental contamination has lately been seen as a consequence of the rise in environmental challenges brought on by rapid industrial expansion. At this point, the current research asks an important question about what the factors are to motivate employees' green performance, increasing corporate sustainability. Research design, data and methodology:The current author selected total 19 items to obtain real data and achieve the purpose of this research. For measuring of the causality between the worker's innovative capability and green performance, the current author used the multiple regression statistical tool using U.S. 215 responses in four industry. Results: The statistical finding definitely indicated that there exists the causal linkage between two key factors (Innovation capability and green performance) as well as the strong direction between two constructs. As a result, the current author could accept all hypotheses, checking no existing the multicollinearity of the present constructs with 'TOL' and 'VIF' values. Conclusions: The present research concluded that literature and business management scholars and practitioners will benefit from this study's statistical results. Furthermore, rewarding staff creativity, encouraging quick answers to market movements, and incorporating technology into everyday operations are all ways that companies may cultivate an environmental stewardship culture.

• Proceedings of the Korea Society of Environmental Toocicology Conference
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• 2000.05a
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• pp.41-77
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• 2000

Responsible Care는 모든 종업원, 경영자 및 관리자의 환경, 안전, 보건에 대한 사고(mind)를 바꾸는 것이다. Responsible Care는 실행지침(management Practices)을 완전히 실행하는 것이 궁극적인 목표가 아니고 각 개인이나 회사가 자발적으로 지속적으로 환경, 안전, 보건의 Performance을 향상시키고 이에 스스로 약속하는 것이다. Responsible Care는 일회성의 프로그램이나 운동이 아니라, 화학 산업계가 계속해서 사회와 더불어 사업을 지속하기 위해, 화학 산업계가 스스로 만든 환경, 안전, 보건의 Performance을 향상시키기 위한 하나의 도구이며, 약속이다. Responsible Care는 화학산업계가 스스로 만든 도구이고 사회에 대한 약속이므로 환경, 안전, 보건에 대해 신의와 정직을 바탕으로 사회와 더불어 공존하는 마음가짐에 그 기본 정신이다. Responsible Care는 우리자신의 Performance를 향상시키는 것 뿐 아니라 우리의 고객 또는 다른 화학 회사들의 Performance를 향상시켜 궁극적으로 사회나 정부로부터 화학 산업에 대한 선호도를 향상시키는 것이다. Dow Korea는 CMA(American Chemical Manufactures Association)Code를 기본으로 환태평양 문화에 맞게 실행지침(Management Practices, Key Activities)을 수정한 Dow Pacific Area Responsible Care Code를 1993년부터 시작하였다. 시작 초기에 1997년 말에 모든 실행지침이 실행(Practices In Place)되도록 목표를 설정하여 생산 공장 관련 Code(CAER, Distribution, Employee Health and Safety, Pollution Prevention, Process Safety)의 대부분이 목표에 달성되어 생산 공장의 안전 사고 방지, 종업원 건강 증진, 페기물 발생 억제 분야에 상당한 성공을 거두었으며, 지금도 지속적으로 유지 관리 및 미비한 부분(CAER, 등)의 향상에 노력하고 있다. Dow Korea의 수입 판매 부분에 주로 관련된 Product Stewardship 및 Distribution Code는 여러 사업부 및 여러 지역(미국, 유럽, 아시아 등)에 위치한 담당자가 관련된 까닭에 가장 복잡한 부분이어서 많은 인력과 시간을 소비하면서 노력하고 있으나 아직까지 소정의 목표에 도달하지 못했으며, 2000년 말에 모든 실행지침이 실행되도록 목표, 실행 계획 및 조직을 수정하여 노력하고 있다.

• Journal of Preventive Medicine and Public Health
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• v.55 no.2
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• pp.125-133
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• 2022

Objectives: No systematic review has explored the challenges related to worldwide universal health coverage (UHC). This study reviewed challenges on the road to UHC. Methods: A systematic electronic search of all studies that identified the challenges of worldwide UHC was conducted, without any restrictions related to the publication date or language. A hand search and a bibliographic search were also conducted to identify which texts to include in this study. These sources and citations yielded a total of 2500 articles, only 26 of which met the inclusion criteria. Relevant data from these papers were extracted, summarized, grouped, and reported in tables. Results: Of the 26 included studies, 7 (27%) were reviews, 6 (23%) were reports, and 13 (50%) had another type of study design. The publication dates of the included studies ranged from 2011 to 2020. Nine studies (35%) were published in 2019. Using the World Health Organization conceptual model, data on all of the challenges related to UHC in terms of the 4 functions of health systems (stewardship, creating resource, financing, and delivering services) were extracted from the included studies and reported. Conclusions: This study provides a straightforward summary of previous studies that explored the challenges related to UHC and conducted an in-depth analysis of viable solutions.