• 제목/요약/키워드: the institutional context

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The Impact of Perceived Transparency, Trust and Skepticism towards Banks on the Adoption of IFRS 9 in Malaysia

  • JASSEM, Suaad;RAZZAK, Mohammad Rezaur;SAYARI, Karima
    • The Journal of Asian Finance, Economics and Business
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    • 제8권9호
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    • pp.53-66
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    • 2021
  • The global financial crisis in 2008 eroded trust towards the banking industry overall. To make such institutions more transparent, the International Accounting Standard Board developed the International Financial Reporting Standard 9 (IFRS 9). After the announcement of IFRS 9, academic research has primarily focused on examining the stability of banks due to early loan-loss recognition guidelines under the new system. There appears to be a lack of understanding of how IFRS 9 has influenced institutional depositors' opinions of bank trustworthiness. Hence the goal of this study is to determine how the adoption of IFRS 9 by banks has impacted perceptions of transparency, trust, and skepticism, from the perspective of large institutional depositors. This research was conducted in the context of Malaysian banks that follow the IFRS 9 guidelines. A framework is proposed using the signaling theory, leading to the development of a set of hypotheses. The hypotheses are tested with data collected from 654 financial analysts working in Malaysian companies that are large institutional depositors. The results indicate that the adoption of IFRS 9 has led to higher levels of perceptions of bank transparency and trust, and lower levels of skepticism towards such banks.

상사중재와 투자조약중재에 관한 비교연구 (A Study in the Differences between Commercial Arbitration and Investment Treaty Arbitration)

  • 김성룡;안건형
    • 한국중재학회지:중재연구
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    • 제24권1호
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    • pp.59-83
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    • 2014
  • In the past, the mention of "international arbitration" would have brought to mind only commercial arbitration. However, the frequency of investment treaty arbitration has seen remarkable grow thanks to the rise of globalization and the spread of multi-national corporations. Reflecting on the current state of the world, this paper introduces the meaning, characteristics, and differences between commercial arbitration and investment treaty arbitration in the context of procedural considerations. To this end, this paper examines some major procedural differences among the said types of arbitration, by dividing commercial arbitration into institutional arbitration and ad hoc arbitration, and dividing investment treaty arbitration into ICSID arbitration and UNCITRAL Rules arbitration.

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Evolution and Features of Korea's Science & Technology Policy Coordination System

  • Seong, Jieun
    • STI Policy Review
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    • 제2권1호
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    • pp.1-12
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    • 2011
  • Korea is examining how to coordinate its S&T policies and solidify its position as a leader of infrastructure innovation policy that forms the foundation for many different policies. A number of questions have been raised, such as whether to install a superior coordinating body like the National Science and Technology Council (NSTC) or separate the budget allocation and coordination authority from the budget-planning ministry. Korea has tried using various institutional coordination devices and functions such as reorganizing its administrative ministries based on related functions and installing or reinforcing a superior coordinating body. In line with these discussions, the strengthening of the S&T policy coordination function through the NSTC is currently under review. In order to design an effective S&T coordination system in step with changing political and social demands, it is important to have a clear recognition of the current context as well as the unique institutional characteristics of Korea. This study examines the evolution of Korea's S&T policy coordination systems and analyzes its features.

아키텍처 노력 도입 수준의 영향 요인에 관한 실증적 연구 (An Empirical Study on the Factors Influencing the Adoption of Enterprise Architecture)

  • 홍용덕;김성근
    • Journal of Information Technology Applications and Management
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    • 제14권1호
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    • pp.37-55
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    • 2007
  • Enterprise Architecture (EA) is one of controversial subjects theses days. Some organizations, public or private, are very impetuous in adopting it and some are quite Indifferent to it. What makes this difference come about? This is our research question. One previous research has studied on this issue under the theory of diffusion of innovation. Instead, we here attempt to investigate, in the context of technology transfer theory, the influencing factors on the adoption of EA. We are especially interested In whether korea local organizations are more Influenced by 'need pull' factors than 'institutional push' factors or vice versa.

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기업가정신의 성별 차이: 사회적 맥락의 영향 (Gender Differences in Entrepreneurship: The Impact of Social Context)

  • 추승엽
    • 디지털융복합연구
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    • 제19권10호
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    • pp.119-132
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    • 2021
  • 본 연구는 기업가정신에 있어 성별 간 차이가 나타나는 현상 자체가 아닌 기업가정신의 성별 차이를 발생시키는 사회적 맥락의 영향을 확인하는 데에 초점을 둔다. 구체적으로 본 연구는 글로벌 기업가정신 트렌드 리포트(GETR)의 20개국 데이터를 사용하여 사회적 맥락이 성별과 기업가정신 간 관계에 미치는 조절효과를 검증하였다. 사회적 맥락의 함의와 관련된 가설검증을 위하여, 본 연구에서는 Hofstede의 문화차원 요인인 권력 거리, 개인주의, 남성성, 불확실성 회피와 제도적 요인인 양성평등, 사회보장을 사회적 맥락을 반영하는 구체적 변수로 사용하였다. GLM을 사용한 실증분석 결과 성별은 기업가 정신에 독립적으로 영향을 미치지 않았으며, 성별은 각각 권력 거리, 개인주의, 불확실성 회피, 양성 평등, 사회 보장 변수와 상호 작용하여 유의한 영향을 미치는 것으로 나타났다. 이와 같은 본 연구의 결과는 기업가정신의 성별 차이가 각 성별에 내재된 고유의 특성에 기인한 것이 아니라, 개인이 속한 그 국가의 사회적 맥락 수준에 따라 나타날 수 있음을 시사한다.

빈곤으로부터 가치 짜내는 방법 -로스앤젤레스 도시재개발국에 대한 제도민족지적 비판- (How to extract value from poverty? : an institutional ethnographic critique on the Community Redevelopment Agency of the City of Los Angeles)

  • 박경환
    • 한국지역지리학회지
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    • 제12권2호
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    • pp.305-322
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    • 2006
  • 오늘날 세계주의의 시대에 점차 많은 도시들은 재스케일화의 전략을 통해 국가적 차원에서 이탈된 광역생산네트워크를 구축하고 있을 뿐만 아니라 도시 내의 국지적 지리를 보다 효율적으로 통제하기 위한 도시 거버넌스를 재정비하고 있다. 이러한 맥락에서 도시재개발은 도시정부가 통치제도를 강화함으로써 세계화에서 비롯된 노후주택지구, 노동계급의 게토, 우범지역 등과 같은 위협적인 공간변수들을 제거하고 이 공간들로부터 교환가치를 증식, 전유하는 세계적 전략으로 이해된다. 본 논문은 이러한 실천을 '세계도시화(glurbanization)'의 한 과정으로 보고, 특히 세 가지 차원에 주목한다: 첫째는 도시정부가 빈곤을 '고안'해내기 위하여 도시재개발의 담론을 사용하는 방식, 둘째는 도시정부가 그 담론을 제도화하여 구체적인 재개발 프로젝트를 구현하는 방식, 셋째는 제도화된 도시기구들이 재개발 담론 및 담론적 실천을 그들의 목적에 맞게 전유하는 방식을 살펴본다. 본 연구는, 경험적으로 캘리포니아 재개발법과 로스앤젤레스 도시재개발국에 초점을 두어, 이들이 어떻게 소위 '황폐구역'으로 정의된 도시공간에서 토지수용권과 증분세금수입이라는 도구를 통해 어떻게 가치를 짜내는지를 분석한다. 방법론으로는 담론분석과 제도민족지법을 사용한다. 결론적으로, 본 논문은 황폐구역으로 낙인찍힌 도시 공간들이 '공공의 보건과 안전'이라는 담론을 통해 재개발기구의 덫에 가두어지고 있으며. 이들 빈곤지역으로부터 증식, 추출된 교환가치는 외부 투자자들, 개발업자들 및 재개발기구 그 자체의 자원으로 전유되고 있다는 점을 비판한다.

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Information and Methodological Technologies of the Marketing Activity Management System in Higher Education Institutions

  • Fursykova, Tetiana;Boychuk, Inna;Baluk, Nadiia;Karpii, Olena;Korotka, Viktoriia
    • International Journal of Computer Science & Network Security
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    • 제21권12spc호
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    • pp.383-390
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    • 2021
  • The main purpose of the study is to determine the features of the functioning of the university as a part of the state structure in the context of marketing management n the context of storing information technologies. Students were obtained due to the following theoretical methods: systems of analysis and synthesis, induction and deduction, comparison, classification, generalization and systematization, idealization and abstraction. It is advisable to study the essence and nature of educational services, as well as the role of education in economic development, relying on the methodology of institutional theory, the theory of stakeholders, which makes it possible to assess the contribution of education to the harmonization of public and individual interests, the formation of appropriate structures and subjects of development, ensuring the building of intellectual potential and quality of life. The specificity of the functioning of the university as a part of the state structure in terms of managing marketing activities was characterized.

An Approach to Improve Romanian Geological Repository Planning

  • Andrei, Veronica;Prisecaru, Ilie
    • Nuclear Engineering and Technology
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    • 제48권2호
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    • pp.495-504
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    • 2016
  • International standards recommend typical phases to be included within any national program for the development of a geological repository dedicated to disposal of the high level radioactive wastes generated in countries using nuclear power. However, these are not universally applicable and the content of each of these phases may need to be adapted for each national situation and regulatory and institutional framework. Several national geological repository programs have faced failures in schedules and have revised their programs to consider an adapted phased management approach. The authors have observed that in the case of those countries in the early phases of a geological repository program where boundary conditions have not been fully defined, international recommendations for handling delays/failures in the national program might not immediately help. This paper considers a case study of the influences of the national context risks on the current planning schedule of the Romanian national geological repository. It proposes an optimum solution for an integrated response to any significant adverse impact arising from these risks, enabling sustainable program planning.

Technology Platforms as Science, Technology and Innovation Policy Instruments: Learnings from Industrial Technology Platforms

  • Proskuryuakova, Liliana;Meissner, Dirk;Rudnik, Pavel
    • STI Policy Review
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    • 제6권1호
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    • pp.70-84
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    • 2015
  • The paper discusses technology platforms as an instrument of science, technology and innovation policy in light of their use in industrial R&D. The authors assert that the technology platforms approach as a policy concept refects special organizational and institutional features learned from industrial technology platforms. The characteristics of industrial technology platforms are reviewed, and their impact on the organization of research, development and innovation activities in companies is explored. Second, the industrial technology platform is examined in the context of European Technology Platforms and the recent initiative for technology platforms in Russia. Finally, the technology platform concept implications for the STI policy context are discussed.

Models of State Clusterisation Management, Marketing and Labour Market Management in Conditions of Globalization, Risk of Bankruptcy and Services Market Development

  • Prokopenko, Oleksii;Martyn, Olga;Bilyk, Olha;Vivcharuk, Olga;Zos-Kior, Mykola;Hnatenko, Iryna
    • International Journal of Computer Science & Network Security
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    • 제21권12호
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    • pp.228-234
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    • 2021
  • The article defines the problems of forming the models of government regulation of clustering, marketing management and labor market in the context of globalization, business bankruptcy risk and services market development. The clustering models based on the optimal partner network cooperation were proposed in order to ensure the strategic development of territories, to attract budget leading enterprises and to support small businesses. A descriptive model of government regulation of clustering, marketing management and labor market in the context of globalization, business bankruptcy risk and Covid-19 was determined.