• Korea Trade Review
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• v.46 no.4
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• pp.131-148
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• 2021

This study examines how corporate social responsibility (CSR) affects corporate tax avoidance behavior. Using a sample of publicly listed U.S. firms, we find that legal CSR-which is required by law-reduces the level of corporate tax avoidance because this type of CSR reduces information asymmetry between investors and corporate management in such a way that investors are less likely to perceive tax avoidance behavior as a risk. On the other hand, we find that the relationship between normative CSR-which is a voluntary type of CSR behavior-and tax avoidance is not statistically significant. Instead, our additional analysis reveals that normative CSR increases the level of corporate tax avoidance conditional on reporting quality. This study provides meaningful implications to the academic literature and to practitioners. Not only does this study highlight the fact that not all CSR are alike, it highlights that it is important to provide transparent CSR information in order to allow stakeholders to estimate the net effects of firms' CSR activities and tax payment.

• Journal of Korea Society of Digital Industry and Information Management
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• v.14 no.2
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• pp.91-105
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• 2018

The purpose of this study is to examine an immoral effectiveness decrease by information access monitoring between ethical dilemma and unethical information-sharing behavior. Firms are raising the demand of confidential information management and are highlighting the ethical awareness of organizational members. The individuals in organization are concerned information sharing for future-oriented social networking. To prevent their immoral behavior, Firms should consider investing the information access monitoring. This system is aiming at log verification of movement, storage and deletion on information and will reduce an ethical conflict and unethical behavior on employees. I used the structural equation methodology for this empirical study. The research model constructs the voluntary and involuntary dilemma of information sharing on the two independent-variables, the unethical information behavior and the improper networking reinforcement on the two dependent-variables and the information access monitoring the one mediating-variables. This model tests the power effect of direct path, indirect path and total path. According to the study, the two ethical dilemma of information sharing provided a high influence to the unethical sharing action and to the inappropriate social networking strengthens. However, the mediating role of information access monitoring shows the effect weakens of independent and dependent variables. Thus, the mediating variables appeared to be important for the controlling role of an unethical behavior and improper social networking. Ultimately, The firms will need to invest the information access monitoring for a compulsory ethics behavior of organizational members. In addition, this can hinder networking enhancements for future opportunistic behaviors.

• Journal of the Korean Society for Railway
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• v.18 no.6
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• pp.609-618
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• 2015

This paper empirically analyzed the effect that the leadership of middle managers had on empowerment and innovative behavior, as measured by employees of a domestic railway corporation. The results demonstrate that transactional leadership had a positive effect on both empowerment and innovative behavior. However, transformational leadership did not exhibit immediate effects on innovative behavior. In addition, it was also found that empowerment completely mediated the relationship between transformational leadership and innovative behavior. Therefore, the results of this study imply that the leadership of middle managers in a railway corporation is an important influential factor which causes innovative behavior in employees. Specifically, to induce voluntary innovative behaviors in employees through transformational leadership, utilizing empowerment to instill a right to make decisions through the delegation of the right is a very important factor.

• The Journal of the Korea Contents Association
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• v.16 no.7
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• pp.319-336
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• 2016

This study is aimed at suggesting the implications about the importance of authentic leadership through the analysis of what influence of supervisor's authentic leadership has on job performance for employees. Especially, this study investigates whether employee's organizational commitment, organizational citizenship behavior mediates the relationship between authentic leadership and job performance. Survey was carried out among employees in a variety of organizations. Total 440 sheets of sample have been derived and analysed by SPSS/WIN 24.0 and Stata 14.0. The result revealed that supervisor's authentic leadership was positively related to organizational commitment, organizational citizenship behavior, and job performance for employees. Further, organizational commitment, organizational citizenship behavior mediated the effects of authentic leadership on employee's job performance. The salient point was that in order to improve employee's job performance is to improve the employee's voluntary participation and cooperation behavior through the supervisor's authentic leadership.

• Journal of Korea Multimedia Society
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• v.14 no.10
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• pp.1348-1364
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• 2011

As the existing edutainment contents for children are mostly comprised of educational tools which unilaterally induce educatees to passively respond to them, the content-creating methodologies in terms of which active and voluntary learning is made possible is urgently needed. In this paper, we present the implementation of the tangible 'electronic dice' interface as an interactive tool for behavior-based edutainment contents, and propose a methodology for developing edutainment contents for children by utilizing the recognition technique of hand movement based on depth-image information. Also proposed in the paper are an authoring and management tool of learning quizzes that allows educators to set up and manage their learning courseware, and a log analysis system of learning achievement for real-time monitoring of educational progress. The behavior-based tangible interface and edutainment contents that we propose provide the easy-to-operate interaction with a real object, which augments educatees' interest in learning, thus leading to their active and voluntary attitude toward learning. Furthermore, The authoring and management tool and log analysis system allow us to construct learning programs by children's achievement level and to monitor in real-time the learning development of children educatees by understanding the situation and behavior of their learning development from the analytic results obtained by observing the processes of educatees' solving problems for themselves, and utilizing them for evaluation materials for lesson plans.

• International Journal of Advanced Culture Technology
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• v.8 no.3
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• pp.10-17
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• 2020

This study was cross sectional descriptive survey study to analysis the relationship between marriage value view and health promotion behavior among university students. Questionnaires from those who voluntary agreed to the study were collected online, and the collection period was from May 20, 2020 to June 10, 2020. Research tools for analyzing marriage value view was used by RR lee, and health promotion behavior research tools was developed by Walker., The data analysis was performed using SPSS 18.0 as frequency, Pearson correlation, t-test, and Multiple regression analysis. According to the analysis, women had high passive (p<0.05) and exclusive (p<0.01) marriage value view, while men had high active (p<0.01) and instrumental (p<0.05) marriage value view. According to the analysis, it turns out that people who value interpersonal relationships during health promotion have a positive effect on romantic (t=2.383, R²=.257, p=.019) and instrumental (t=2.201, R²=.120, p=.030) marriage value view. Hygiene has been appeared to affect Passive marriage value view (t=3.001, R²=.111, p=.003) and Exclusive marriage value view (t=3.765, R²=.122, p=.000). Nutrition has been appeared to affect conservative marriage value view (t=2.086, R²=.118, p=0.039). Exercise has been appeared to affect conservative marriage value view (t=2.456, R²=.118, p=0.015) and active marriage value view (t=2.261, R²=.168, p=0.025). Through this study, in order to increase for the desire of marriage, marriage values need to be organized differently between men and women in marriage value programs and it suggested that health promotion behavior be included in programs that enhance the value of marriage.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.1
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• pp.425-432
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• 2016

The purpose of this research was to examine the attitudes and behavior of physical therapy students toward the disabled. The subjects were 776 students at 6 cities and provinces nationwide with physical therapy. Self-reported questionnaires were used to collect data from 800, and 776 returned forms was analyzed using SPSS 21.0 ver. As a summary of the results, first, there was a more positive significant difference in the behavior toward disabilities in men than women; the higher grade they were, the more negative the significant difference in attitude toward the disabilities. Second, the subjects with disabled family members or friends had a positive attitude and behavior. Third, there was no difference as to whether to take classes related to disabilities, and there was a positive significant difference in the students who took voluntary service. Based on these results, interactions with disabled people affect the positive attitudes and behaviors toward disabilities. In addition, implications of the important roles of education curricula to take direct experience are suggested.

• Journal of Information Science Theory and Practice
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• v.12 no.1
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• pp.60-76
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• 2024

Broadband Internet has proven to be vital for economic growth in developed countries. Developing countries have implemented several initiatives to increase their broadband access. However, its full potential can only be realized through adoption and use. With lower-middle-income countries accounting for the majority of the world's unconnected population, this study employs the theory of planned behavior (TPB) to investigate users' intentions to adopt broadband. Rural Tanzania was chosen as a case study. A cross-sectional study was conducted over three weeks, using 155 people from seven villages with the lowest broadband adoption rates. Non-probability voluntary response sampling was used to recruit the participants. Using the TPB constructs: attitude toward behavior (ATB), subjective norms (SN), and perceived behavioral control (PBC), ordinal regression analysis was employed to predict intention. Descriptive statistical analysis yielded mean scores (standard deviation) as 3.59 (0.46) for ATB, 3.34 (0.40) for SN, 3.75 (0.29) for PBC, and 4.12 (0.66) for intention. The model adequately described the data based on a comparison of the model with predictors and the null model, which revealed a substantial improvement in fit (p<0.05). Moreover, the predictors accounted for 50.3% of the variation in the intention to use broadband Internet, demonstrating the predictive power of the TPB constructs. Furthermore, the TPB constructs were all significant positive predictors of intention: ATB (β=1.938, p<0.05), SN (β=2.144, p<0.05), and PBC (β=1.437, p=0.013). The findings of this study provide insight into how behavioral factors influence the likelihood of individuals adopting broadband Internet and could guide interventions through policies meant to promote broadband adoption.

• Fashion & Textile Research Journal
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• v.9 no.2
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• pp.229-236
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• 2007

Many researchers have focused on consumers' clothes purchase behavior, These researches could not reflect the characteristics of the single consumers' clothes purchase behavior. In addition, little has been written on the single consumer. The purposes of this study are to identify the concept and psychologic characteristics of single consumer and investigate the effects of single consumers' psychologic characteristic and susceptibility to interpersonal influence on clothes shopping pursuing value. Also, It was analyzed how single consumer' pursuing values are different based on the type of single motivation. To test research problems, Data were collected by means of a survey questionnaire, which was sent to 300 single in Pusan and Ulsan. In total, 274 were returned and 14 were unusable because of unacceptable levels of missing data. The Results were summarized as follows: First, self-efficacy, informative and normative influence were positively related to utilitarian pursuing value employee satisfaction. Also, self-efficacy, variety seeking, innovativeness and informative influence had a positive effect on hedonic pursuing value. Second, voluntary single and nonvoluntary single group had different perceptions about self-efficacy, variety seeking, innovativeness, informative influence, and hedonic pursuing value.

• Journal of Korean Elementary Science Education
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• v.33 no.3
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• pp.524-535
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• 2014

The purpose of this study was to develop the creative hands-on activities using EM (effective microorganisms) that can enhance the environmental literacy of learners, and to examine the effect of its application. The program was composed of 10 sessions, including biological knowledge and ecosystem status of microorganisms, practical activities that stimulate the environmental behavior and emotion of elementary school students, and career design related to their aptitude and occupation in future. This program can also be connected to the domains of creative hands-on activities, that is, career activities, club activities, self-regulated activities and voluntary service activities. In this study, two classes of 3th grades of elementary school in Seoul were selected and divided into two groups. The experimental group to undergo the program of creative hands-on activities using EM showed higher environmental literacy than the control group. In the concrete, it is proven that this program contributed to the improvement of learners' environmental emotion, skill, and behavior. When interviewed with experimental group, we found that sustained EM hands-on activities were conducted in collaboration with their families, and they became more aware of the utilities of EM and could participate in the activities more interestingly. In conclusion, the creative hands-on activities program was very effective and helped elementary students to change their environmental literacy in positive ways.