• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.12
• /
• pp.389-395
• /
• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• Asian Journal of Innovation and Policy
• /
• v.9 no.1
• /
• pp.12-35
• /
• 2020

Quality performance information has been regarded as a significant step toward managing public performance. Although a correlation between the quality of information and its actual usage among managers in high-accountability policy areas has been found, quality performance information has not been properly provided to practitioners. This study takes an Institutional Analysis and Development approach to assess an appropriate institutional framework that facilitates state agencies and academics to coproduce this information. Based on a conceptual framework, we analyze a public information system of the Workforce Data Quality Initiative in Ohio and carry out a content analysis with NVIVO. It is found that arrangements that can manage the incentive dynamic in this process may help to align heterogeneous stakeholders in a mutually supportive fashion. Also, the research agenda and information resulted from being coproduced for management and academic purposes, simultaneously. This use of administrative data sheds light on how quality performance information can be coproduced under an appropriate institutional arrangement between administration and research communities. It is suggested that accessibility to the information system among various stakeholders should be improved.

• Korean Journal of Community Nutrition
• /
• v.3 no.1
• /
• pp.120-132
• /
• 1998

A major goal of the Community Plant Food Project is to develop partnerships between the Cornell Community Nutrition Program and Community-based organizations, including Cooperative Extension. A core principle behind this work is integrating research and intervention. Based on our work in Rochester, New York, we have developed a process and principles for effective partnerships. This new paradigm what we call the University-Community Partnership Model is a team effort that builds on the experiential literature in the fields of communication, leadership, community and team development, sociology, and participatory research and action. We have applied this model both to increase our understanding of Family Food Decision-making and to develop programs for families. In this project, we have used a variety of qualitative methods to understand food decisions from the perspectives of families and community stakeholders, including a group method for analyzing our qualitative interview data. For our survey of families, we developed the Enhanced Response Method, an approach for improving the validity and reliability of community surveys with families and, at the same time, building relationships with families and other stakeholders in the community for integrated and sustainable interventions. Because the knowledge we develop through the partnership and the interventions we seek to implement are products of the process, we are constantly seeking to refine this knowledge and to adapt emerging interventions through an ongoing evaluation process we call the Continuous Improvement Method.

• Journal of Korean Society for Quality Management
• /
• v.35 no.3
• /
• pp.1-20
• /
• 2007

International standards are established by the agreement of many nations' delegates that represent the opinions from all stakeholders such as suppliers, manufacturers, customers, beneficial groups, and governments. The international standards provide all stakeholders with a scientific basis that determines regulations regarding quality, health, environment and other necessary issues. Among many international standards, the well known ISO 9000 quality management system(QMS) has been installed in about 877,770 organizations in 161 countries up until now. This ISO 9000 QMS specifies requirements for detailed contents from supply of resources to delivery to customers for registering QMS certificate. This paper considers business values of ISO 9000 QMS by reviewing literature. We summarize issues related to installment and operation : motives, advantages, disadvantages, problems, obstacles, and lessons. We also summarize the integrated management system(IMS) issues and compare ISO 9000 with Total Quality Management(TQM). We present a comprehensive figure and tables based on the category of the main results of literature.

• The Korean Journal of Community Living Science
• /
• v.26 no.2
• /
• pp.335-349
• /
• 2015

The system of School Meal Service Support Centers was established to support the supply of high-quality food ingredients for school meal services when the School Meal Service Act was amended in 2006. A case study was conducted to examine the operating effects, success factors, and major obstacles of a School Meal Service Support Center which was highly evaluated for its operational efficiency and customer satisfaction. Qualitative data were collected from eight stakeholders (two individuals each from the center, farms, schools, and distributors) through in-depth interviews in July 2013 and analyzed by using the thematic analysis method. The successful operation of the center helped to stabilize income and price among the stakeholders, increase ingredient quality, increase school meal reliability, reduce costs, and promote the consumption of agricultural products. Success factors were identified as the center director's commitment and insights, and the competitive operating system including fair operations, rational pricing, liberal consumer choice, total quality management, and partnerships with distributors. Major obstacles included a lack of diversity in supplied ingredients and a lack of administrative and financial support form the local government. The results can be used as baseline information to vitalize the system of School Meal Service Support Centers and increase the quality of school meal services.

• Korea Trade Review
• /
• v.45 no.1
• /
• pp.155-171
• /
• 2020

In reality, there are numerous [Note: I advise to change the tone to being more certain, as opposed to offering a possibility. You need to emphasize the seriousness of the conditions that your study wants to talk about] non-tariff trade barriers under free trade agreements, with various stakeholders having different trade-off interests. This study focuses on the rules of origin verification and considers cases in which domestic firms, foreign firms, and domestic consumer groups compete politically for their rent protection in the domestic market. As in Gwande et al. (2006), cross-border lobbies are considered possible wherein foreign firms also lobby the government to influence the decision-making process of how stringently to verify the rules of origin. [Note: Starting here, switch to past tense because a: study intentions above can be in present tense, b: study procedures should be in past tense] In this study, we assumed that all stakeholders form interest groups and present political contributions to the government based on their interests. The stringency of the rules of origin verification was then determined through this political process, and we compared this to a socially optimal one in the analysis. It was found that the verification was less stringent when there was cross-border lobbying than the socially optimal one.

• Asian Journal of Business Environment
• /
• v.13 no.4
• /
• pp.19-28
• /
• 2023

Purpose: Emerging markets under industrialization have become increasingly influential over the global natural-resource transactions. However, their average deal completion rates have been relatively low. The international business (IB) literature regards the low rate as evidence of 'double hurdle', the extra disadvantages in doing overseas business for firms from developing countries. Because legitimacy building mitigates liability of foreignness, we argue that an acquirer's environmental responsibility effectively builds legitimacy. Research design, data and methodology: Stakeholders in the host country spread the acquirer's environmental responsibility so that, by raising legitimacy, they may strengthen the link between environmental responsibility and deal completion. Our dataset consists of the 608 cross-border acquisition deals announced by the 196 firms in Brazil, Russia, India, and China over 2008-2019 period. Results: A logit regression result confirms that environmental responsibility increases the likelihood of acquisition deal completion. Also, host-market stakeholders positively moderate the relationship between environmental responsibility and the likelihood of deal completion. Conclusions: Overall, this study contributes to the IB literature by identifying environmental responsibility as a key approach to lowering the double hurdle in internationalization of firms in emerging markets. Any emerging multinationals interested in the foreign, brownfield entries to the natural-resource industries must enhance the environmental responsibility, which turns out extremely important.

• STI Policy Review
• /
• v.5 no.1
• /
• pp.34-56
• /
• 2014

This paper reviews the most central analytical and methodological issues that arise in developing national STI strategies. First, an outline of the relationship between national innovation systems and the strategic dimension is presented. The paper shows that science, technology and innovation strategy are often used in different forms and that there is no common understanding yet of the actual meaning and coverage of these strategies. The paper develops the terminology from a discussion of different approaches towards company innovation processes analyzing their evolution in different socioeconomic environments and the role and impact of science, technology and innovation policy on company innovation processes. Based on this conceptual understanding the paper defines national science, technology, innovation, and STI strategy and explains the basic terminology. From these definitions, the strategic dimension including the impact on the stakeholders is discussed. It is shown that a major success factor for STI strategy development is the involvement of stakeholders to vary and extend their use of their portfolio of instruments. Moreover it becomes evident that stakeholders follow their own interests which aren't necessarily in the interest of the national STI strategies. The analysis shows advantages and disadvantages as well as potentials and limitations of different approaches to develop STI strategies in their ability to describe the reality of innovation processes and to allow conclusions about the relationship between innovation policy and the innovation processes implemented by companies. It is shown that knowledge of these limitations is an important factor to consider in designing consistent and coherent national STI policy which aims at supporting innovation eventually. Finally the paper concludes that the STI policy mix concept needs a more systemic development approach which is integrated in the national STI strategy development and implementation.

• Journal of the Korean Society of Safety
• /
• v.37 no.1
• /
• pp.20-29
• /
• 2022

To stem the ever-prevalent occurrence of industrial accidents in the construction industry, which is emerging as a social problem, efforts must be invested by various stakeholders. Specifically, among stakeholders, the orderer is at the top of a project's decision-making structure. Therefore, the orderer's awareness of safety and health directly affects the process of securing the safety of the overall construction site. In this light, the present study aims to identify differences in the perceptions of each stakeholder regarding the obligatory safety and health measures for clients that have recently been introduced. In addition, it suggests specific implementation plans in the Korean context. The data used for analysis were collected through a survey targeting stakeholders such as orderers, safety managers, and site managers, and the collected data were quantitatively reviewed by using multivariate analysis methods such as analysis of variance. As a result of the analysis, the introduction of safety and health obligations for the owner was found to be necessary, and the designation and operation of safety and health experts as an action plan was deemed reasonable. The authors expect that the results of this study can be used as basic data for revising the related regulations in Korea. Moreover, as a further study, a review of the effectiveness after improving regulations would contribute strongly to the domain.

• Asia-Pacific Journal of Business
• /
• v.13 no.2
• /
• pp.155-168
• /
• 2022

Purpose - Although the government and civic groups do not always confront each other over the Me Too movement, the two stakeholders are often conflicted. For example, the two interested parties may have different positions in the gender conflict and be often hostile due to debates over how to institutionalize and distinguish actual harm from innocence. In this situation, the strategies of the two stakeholders for their own ends are inevitably interdependent. This paper is a study on the strategic reciprocity of interested parties in relation to the Me Too Movement, which has recently raised a new discourses in our society. Design/methodology/approach - We derive equilibrium of the reciprocity between civic groups(collectively referred to as the Me Too Movement Headquarters) leading the Me Too Movement and government that must preemptively respond to new social issues, and analyze how changes in some external conditions affect the reactions of the two stakeholders. For this purpose we rely on economic methodology. Findings - In the reciprocity between the two forces, we derive an equilibrium composed of the pair of the government's optimal response level and the civic group's optimal strategy, and further derive the comparative static results according to changes in external conditions. Analysis results are mixed with intuitive results and non-intuitive ones. However, even if the result is not intuitive, rational reasoning is possible as long as it is derived through a rigorous model, and it has several implications. Research implications or Originality - Although this study is a positive approach, it is meaningful as a starting point to explore practical discussion directions and alternatives by adding another new perspective and approach to research in other social science fields with many normative studies.