• 제목/요약/키워드: 윤리성향

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Understanding Personal and Cultural Factors on the Level of UCC Participation: Centered on Korea and U.S.A (UCC 사용자 참여수준과 개인적 및 문화적 특성 요인과의 관계 - 한국과 미국을 중심으로 -)

  • Lee, Hyun-Ju;Kim, Yoo-Jung;Kang, So-Ra
    • The Journal of the Korea Contents Association
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    • v.9 no.2
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    • pp.216-232
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    • 2009
  • The purpose of this paper is to examine the ethical implications in UCC participation. This paper aimed at examining the advent of UCC as a critical media tool in interactive two-way communication and the effect of ethical questions on the level of UCC participation. The findings show that uncertainty avoidance gives an positive and significant effect on privacy concern and regulatory preference, but it is not related to copyright invasion in Korea and U.S.A. It is shown that privacy concern does not influence on UCC retrieval in Korea whereas it is positively related to UCC retrieval in the United States. Also, privacy concern has not relationship with UCC production(modification, recreation, generation) in both nations. In the case of regulatory preference, it posits an significant and positive effect on UCC retrieval in Korea while it is not related to UCC retrieval in the United States. Also, regulatory preference does not affect on UCC production in Korea whereas it influences on UCC generation without impacting UCC modification and recreation in U.S.A. Finally, the results show that copyright invasion has stronger relationship with UCC recreation and generation than UCC modification, and it is positively related to UCC retrieval in both nations.

A Study on the Relationship between the Tax Evasion Factors and the Tax Evasion Inclination of Value Added Tax in Korea (부가가치세 포탈요인과 포탈성향에 관한 실증적 연구)

  • Kim, Beom-Jin;Ham, Young-Bok
    • Korean Business Review
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    • v.14
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    • pp.1-30
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    • 2001
  • To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

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The Effects of Adolescent Consumers' Attitudes toward Money and Conspicuous Consumption on Unethical Consumption Behavior in Commercial Transaction (청소년 소비자의 돈에 대한 태도와 과시소비성향이 비윤리적 소비행동에 미치는 영향)

  • Park, Myung-Sook
    • The Korean Journal of Community Living Science
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    • v.23 no.4
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    • pp.509-522
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    • 2012
  • The purpose of this study was to explore the effects of adolescent consumers' attitudes toward money and conspicuous consumption on unethical consumption behavior in commercial transactions. The main survey was conducted targeting 290 middle and high school students. As a result of this research, first in the case of adolescent's attitudes toward money, the symbol for happiness and success was 3.11 and the means of control was 1.77 respectively. The level of conspicuous consumption behavior was 2.75 and the level of unethical consumption behavior scored as passive unethical consumption behavior was 1.38 while the active unethical consumption behavior was 2.10. Second, in the case of the attitude toward money as a means of control, it differentiated according to the level of living and the amount of allowance. Conspicuous consumption behavior differentiated according to the amount of allowance and the father's education. Active unethical consumption behavior showed a difference according to the amount of allowance and the father's education. Multiple linear regression analysis conducted to identify relative effects of the variables that affect unethical consumption behavior, in case of passive unethical consumption behavior, showed that conspicuous consumption(${\beta}$=.23, p<.01) and attitudes toward money as a means of control(${\beta}$=.29, p<.001) with an explanatory power of 18%. In the case of active unethical consumption behavior, showed that sex(${\beta}$=.16, p<.05), father's education(${\beta}$=-.15, p<.05), attitudes toward money as means of control(${\beta}$=.18, p<.5) and conspicuous consumption(${\beta}$=.36, p<.001) with an explanatory power of 26%.

A Study on the Web-based Information Literacy Model Development for University Libraries (대학도서관의 웹기반 정보활용교육 모델 개발에 관한 연구)

  • Chung, Jae-Young
    • Journal of Korean Library and Information Science Society
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    • v.39 no.1
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    • pp.195-217
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    • 2008
  • Providing web-based information literacy is a new turning point in the library instruction. After 2005 many university libraries are adopted to web-based information literacy. However as a result of research found out that initial problems of introduction to web-based information literacy are shown such as the lack of interest and motivation causing factor, the simplicity of providing method and so on. In order to maximize the effectiveness of web-based information literacy, working out in the way how to use library, how to search, demand of information, information ethics are the factors which should be constructed in the overall content aspect of web-based information literacy. Also, understanding and analysis of the tendency of users through the provision of diversity, flexibility of IT technology is based on a secure, and the need to pursue a variety of media are the factors which should be needed the way how to provide.

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Research on Current Studies and the Further Development of Advertising Contest (광고 공모전 연구 현황 분석 및 발전 방안 연구)

  • Shin, Kie-Hyuk;Cho, Kyoung-Seop
    • Management & Information Systems Review
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    • v.31 no.4
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    • pp.83-108
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    • 2012
  • College students show keen interest in advertising contest, and some contests link with class so that students participate the contest as a class assignment. But the interest is not just limited to students but to businesses. Until now five studies was made on this subject, and major findings of those dissertations are given to activating contest participation, corporate ethics and industrial-educational cooperation. It seems not enough to explain the over-heated phenomenon with the results, so that more research should be made on advertising contest. Required studies with this subject are analyzing the effectiveness relating between investment and result, theoretical establishment by empirical approach, comparative study depending on the style of contest, casual relationship between personal character and image of corporate hosting contest and so on.

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Nietzsche's Ethical Consideration of "Honesty (Redlichkeit)" ("정직(Redlichkeit)"에 관한 니체의 윤리학적 고찰)

  • Kim, Hyo-sup
    • Journal of Korean Philosophical Society
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    • v.139
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    • pp.47-80
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    • 2016
  • The main aim of this article is to thoroughly illuminate the personality characteristic of "honesty (Redlichkeit)" that Nietzsche presents as one of the major 'virtues' in the sense of 'excelences of character', calling it "the Youngest Virtue". Clearly distinguished from the 'honesty' that conventional morality regards as the highest virtue, this particular trait or inclination Nietzsche has in mind is an affective disposition with a highly complicated structure, which is closely related to 'truth' and 'knowledge'. In this paper, I first analyze what "honesty" (as a Nietzschean excellence of character) consists of. Afterwards, I seek to answer what the evaluative status of the quality in Nietzsche's theory of 'value' understood as what ought to be possessed or pursued, especially, the question of whether or not the disposition is treated as an 'intrinsic' value. Finally and most importantly, I explore the reasons why Nietzsche confers the aforementioned normative significance upon the excellence at issue.

Effect of the Ethical Consumption Tendency of Millennials and Members of Generation Z on the Purchase Intention of Social Enterprise Fashion Products (MZ세대의 윤리적 소비성향이 사회적 기업의 패션상품 구매의도에 미치는 영향)

  • Lee, Sang Kwon;Chung, Ihn Hee;Cho, Yun Jin
    • Human Ecology Research
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    • v.60 no.3
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    • pp.443-458
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    • 2022
  • Generation MZ, a generic term for millennials and members of Generation Z, is an innovation-leading consumer group in the current market. This study aimed to examine the impact of the ethical consumption tendencies of millennials and Generation Z on the purchase intention of social enterprise fashion products. Data were collected from Generation MZ (15-40 years old) by quota sampling based on the demographic variables of gender, age, and region, respectively. Eight hundred responses were analyzed by descriptive statistics, factor analysis, t-test, and regressions using SPSS software. Three value factors (egoistic, altruistic, and biospheric) and three ethical consumption tendency factors (resource saving tendency, eco-friendly tendency, and consciousness of corporate responsibility) were determined by factor analyses. The results confirmed that women, who showed a higher ethical consumption tendency in all three factors, were more altruistic and biospheric than men. Furthermore, women portrayed a more favorable attitude and purchase intention towards fashion products of social enterprises. The results demonstrated that members of Generation Z were more altruistic and biospheric than millennials. Additionally, the attitude, purchase intention, and willingness to pay premium prices were higher in Generation Z members. It was confirmed that higher biospheric values correlated with greater values for the three ethical consumption tendency factors. The altruistic value affected both the resource saving tendency and eco-friendly trend, while the egoistic value had an effect on the resource saving tendency. Both attitude and purchase intention were positively influenced by all three of the ethical consumption tendency factors, and affected the willingness to pay premium prices. This was subsequently influenced by the resource saving tendency and consciousness of corporate responsibility. The results of this study contribute to understanding Generation MZ as a consumer group, and the establishment of marketing strategies for fashion companies.

The Effect of Ethical Propensity and Self-Esteem of Dental Hygiene Students on the Awareness of Patient Medical Information Protection (치위생과 학생들의 윤리적 성향과 자아존중감이 환자 의료정보보호 인식에 미치는 영향)

  • Ji-Young Kim;Sun-Young Bae;Jung Ji
    • Journal of The Korean Society of Integrative Medicine
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    • v.12 no.3
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    • pp.131-142
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    • 2024
  • Purpose : This study explores the effects of dental hygiene students' ethical propensity and self-esteem on their awareness of protecting patient medical information and how these factors interact to influence their professional ethical consciousness. The aim of this study is to highlight the role of university education in shaping the ethical values of dental hygienists. Methods : Between June 1 and November 30, 2023, 210 dental hygiene students in Busan Metropolitan City participated in this study. After providing consent, the participants completed a self-administered questionnaire comprising 69 questions. The questions covered general characteristics (8 questions), ethical propensity (20 questions), self-esteem (10 questions), and awareness of patient medical information protection (31 questions), all measured on a five-point Likert scale. Results : Correlation analysis indicated that idealism had a significant positive correlation with relativism (r=0.35, p<.001), self-esteem (r=0.28, p<.001), and awareness of patient medical information protection (r=0.46, p<.001). Relativism had a significant positive correlation with self-esteem (r=0.17, p<0.05) and awareness of patient medical information protection (r=0.23, p<.01). Self-esteem had a significant positive correlation with awareness of patient medical information protection (r=0.34, p<.001). Multilinear regression analysis revealed that idealism (ß=0.38) and self-esteem (ß=0.22) significantly increased the level of awareness of patient medical information protection. However, relativism did not have a significant impact on the level of awareness of patient medical information protection. The model explained 26.0 % of the variance (24.9 % when corrected). Conclusion : Higher levels of idealism and self-esteem correlate with greater awareness of patient medical information protection. In addition to appropriate program development and strategies, university curricula for dental hygiene students should include systematic and continuous training to enhance the values of ethical awareness, idealism, and self-esteem.

Individual Thinking Style leads its Emotional Perception: Development of Web-style Design Evaluation Model and Recommendation Algorithm Depending on Consumer Regulatory Focus (사고가 시각을 바꾼다: 조절 초점에 따른 소비자 감성 기반 웹 스타일 평가 모형 및 추천 알고리즘 개발)

  • Kim, Keon-Woo;Park, Do-Hyung
    • Journal of Intelligence and Information Systems
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    • v.24 no.4
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    • pp.171-196
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    • 2018
  • With the development of the web, two-way communication and evaluation became possible and marketing paradigms shifted. In order to meet the needs of consumers, web design trends are continuously responding to consumer feedback. As the web becomes more and more important, both academics and businesses are studying consumer emotions and satisfaction on the web. However, some consumer characteristics are not well considered. Demographic characteristics such as age and sex have been studied extensively, but few studies consider psychological characteristics such as regulatory focus (i.e., emotional regulation). In this study, we analyze the effect of web style on consumer emotion. Many studies analyze the relationship between the web and regulatory focus, but most concentrate on the purpose of web use, particularly motivation and information search, rather than on web style and design. The web communicates with users through visual elements. Because the human brain is influenced by all five senses, both design factors and emotional responses are important in the web environment. Therefore, in this study, we examine the relationship between consumer emotion and satisfaction and web style and design. Previous studies have considered the effects of web layout, structure, and color on emotions. In this study, however, we excluded these web components, in contrast to earlier studies, and analyzed the relationship between consumer satisfaction and emotional indexes of web-style only. To perform this analysis, we collected consumer surveys presenting 40 web style themes to 204 consumers. Each consumer evaluated four themes. The emotional adjectives evaluated by consumers were composed of 18 contrast pairs, and the upper emotional indexes were extracted through factor analysis. The emotional indexes were 'softness,' 'modernity,' 'clearness,' and 'jam.' Hypotheses were established based on the assumption that emotional indexes have different effects on consumer satisfaction. After the analysis, hypotheses 1, 2, and 3 were accepted and hypothesis 4 was rejected. While hypothesis 4 was rejected, its effect on consumer satisfaction was negative, not positive. This means that emotional indexes such as 'softness,' 'modernity,' and 'clearness' have a positive effect on consumer satisfaction. In other words, consumers prefer emotions that are soft, emotional, natural, rounded, dynamic, modern, elaborate, unique, bright, pure, and clear. 'Jam' has a negative effect on consumer satisfaction. It means, consumer prefer the emotion which is empty, plain, and simple. Regulatory focus shows differences in motivation and propensity in various domains. It is important to consider organizational behavior and decision making according to the regulatory focus tendency, and it affects not only political, cultural, ethical judgments and behavior but also broad psychological problems. Regulatory focus also differs from emotional response. Promotion focus responds more strongly to positive emotional responses. On the other hand, prevention focus has a strong response to negative emotions. Web style is a type of service, and consumer satisfaction is affected not only by cognitive evaluation but also by emotion. This emotional response depends on whether the consumer will benefit or harm himself. Therefore, it is necessary to confirm the difference of the consumer's emotional response according to the regulatory focus which is one of the characteristics and viewpoint of the consumers about the web style. After MMR analysis result, hypothesis 5.3 was accepted, and hypothesis 5.4 was rejected. But hypothesis 5.4 supported in the opposite direction to the hypothesis. After validation, we confirmed the mechanism of emotional response according to the tendency of regulatory focus. Using the results, we developed the structure of web-style recommendation system and recommend methods through regulatory focus. We classified the regulatory focus group in to three categories that promotion, grey, prevention. Then, we suggest web-style recommend method along the group. If we further develop this study, we expect that the existing regulatory focus theory can be extended not only to the motivational part but also to the emotional behavioral response according to the regulatory focus tendency. Moreover, we believe that it is possible to recommend web-style according to regulatory focus and emotional desire which consumers most prefer.

The Effects of Female Auditors on the Sensitivity of Executive Compensation to Performance (여성감사가 경영자 보상의 성과 민감도에 미치는 영향)

  • Luo, Jing;Cho, Young-Gon
    • The Journal of the Korea Contents Association
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    • v.20 no.11
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    • pp.184-191
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    • 2020
  • Using 850 disclosures of individual executive compensation from 2014 to 2017, this study examines the impact of female auditors on the sensitivity of executive compensation-performance relation. The major findings as follow: First, Female auditors have positive effects on the sensitivity of executive compensation to performance, implying that when auditors are appointed to be females who are more ethical, of high moral development, risk averse and conservative as well, they play an efficient monitoring role in aligning executive compensation to performance. Second, the monitoring effects of female auditors on the sensitivity of executive compensation to performance are significant when they are full time employed, suggesting that gender-based differences are more likely to be realized on the condition that they are in position to commit to their jobs for their owns. The results overall support that female auditors exercise efficient monitoring roles in aligning executive compensation to performance in Korean listed firms. The research contribute to complement the study of gender effects on corporate decision making, which have been focused on gender diversity of the board, by providing empirical evidence of the impact of female auditors on the sensitivity of executive compensation-performance relation.