• The Journal of the Korea Contents Association
• /
• v.20 no.3
• /
• pp.164-178
• /
• 2020

This study was intended to study how social responsibility of small businesses affected tax avoidance. Specifically, it was intended to verify how social responsibility is influenced by tax psychological factors and how it is related to tax avoidance by making it an economic liability factor, an ethical liability factors. For him, the empirical data were reviewed, the questionnaire was prepared, and the collected data was analyzed using SPSS ver. 22.0 and PROCESS MACRO ver. 3.4. The verification showed that corporate economic and ethical responsibilities affected tax avoidance and that legal responsibility did not affect tax evasion, and that tax psychological factors mediated some of the effects of social responsibility on tax avoidance. Judging from the above results, it is doubtful that the prevention of tax evasion would require tax incentives to offset the costs incurred by an enterprise's economic responsibilities, and to establish a strict tax code to prevent one or two tax evasions from spreading throughout the group. In this study, however, there are limitations that arise from differences between variables omitted from the research model and methods of measuring tax hedges. Therefore, further studies using a wider variety of variables are required in subsequent studies.

• Management & Information Systems Review
• /
• v.30 no.1
• /
• pp.39-69
• /
• 2011

This study is conducted to clarify when a person faces an ethical dilemma in business situation, what affects on individual ethical decision-making(from ethical judgments to behavioral intention, nonethical behaviors) in the organizational context. especially, the present study examined the direct and indirect effects of love of money, individuals' perceptions of work climate, perceptions of organizational justice on their ethical judgments and behavioral intentions regarding an ethical dilemma. The subjects of the research were Pusan National University business school enrolled students(n=160). The research was substantiated through statistical analysis of credibility and validity, correlation, variance, and moderated regression analysis. The results indicated that, although perceived ethical climate dimensions did not have a direct effect on behavioral intentions, but had a direct effect on nonethical behaviors. Climates perceived as egoistic were significant moderating effects. and love of money had a direct effect on behavioral intention. Perceptions of organizational justice had a direct effect on behavioral intentions. Especially, interactional justice had a strong influence on ethical behavioral intentions than distributive justice and procedural justice. In depth discussion implications, limitations, and future research directions were supplied.

• The Journal of the Korea Contents Association
• /
• v.16 no.8
• /
• pp.238-246
• /
• 2016

This study aimed to research the effects of CSR on consumer perception and corporate reputation in chicken restaurant. This study intended (1) to analyze the factors of corporate social responsibility in chicken restaurant, (2) to research the effect of CSR on consumer perception, (3) to research the effect of CSR on corporate reputation, (4) to research the effect of consumer perception on corporate reputation. Data were collected from consumers who visited the top-ranked chicken restaurant in scope by face-to-face interview. The questionnaire was distributed of the 350 copies and used 292 in the analysis. The results of this study revealed that (1) the factors of CSR were economic, philanthropic, legal and ethical, (2) ethical and legal had significant influence on consumer perception, (3) legal, economic and philanthropic activities had significant influence on corporate reputation, (4) the consumer perception had significant influence on corporate reputation.

• Journal of Digital Convergence
• /
• v.18 no.10
• /
• pp.285-296
• /
• 2020

The purpose of this study is to provide basic data for developing future ethics education programs by surveying healthcare providers working at institutions of various sizes, using Ethical Issues in Clinical Practice tool. Data were collected from 149 healthcare providers working at medical institutions in G-do. Analysis was done using t-test, ANOVA, Pearson correlation coefficient, and Multiple regression with IBM SPSS WIN/21.0. Needs for ethics education was inversely correlated to end-of-life treatment issues (r=-.22, p=.007) and patient care issues (r=-.28, p<.001). The most influential factor on the subjects' needs for ethics education was patient care issues (β=-.246, p=.035), followed by Buddhism (β=.208, p=.010). The explanatory power was 13.4% (F=5.596, p<.001). Therefore, when organizing the contents of ethics education program, patient care issues should be included to meet the needs of the subjects. Also, a customized program regarding the subjects' religion is necessary.

• Journal of the Korean Applied Science and Technology
• /
• v.40 no.5
• /
• pp.1022-1032
• /
• 2023

The purpose of this study was to identify the relationship between communication, leadership, and ethical nursing competency for nursing students and to identify factors that affect the ethical nursing competency of nursing students. The subjects who participated in this study were 328 people, and data were collected using questionnaires after obtaining research consent. The collected data was statistically analyzed using the SPSS/WIN 28.0 program. As a result of this study, ethical nursing competency and communication (r=.67, p<.001) and leadership (r=.56, p<.001) showed a significant positive correlation. The factors that affect the ethical nursing competency of nursing students are communication (𝛽=.52, p<.001) and leadership (𝛽=.23, p<.001) has been identified. The regression model of this study was significant (F=155.74, p<.001). The explanatory power of the model was 48%. Therefore, it should include improving communication skills and leadership when developing a program to inhance the ethical nursing competency of nursing students.

• Journal of Venture Innovation
• /
• v.2 no.2
• /
• pp.65-78
• /
• 2019

Companies with ethical management can be said to influence the performance of an organization based on the ethical judgment of its members. In this study, ethical judgment was set up as the subject of the ethical judgment, and the ethical judgment was set up by bosses and colleagues who are members of the business and organization as the factors of ethical judgment. The research was designed to examine the impact of ethical judgment on job satisfaction and organizational civic behavior, the impact of ethical judgment on organizational trust, and analyzed the medium effect of organizational trust in the relationship between ethical judgment and job satisfaction and organized civic action. The target of this study was to survey 450 workers in Seoul, Gyeonggi Province and South Chungnam Province from October 7, 2019 to November 2, using them as empirical data. The SPS 24.0 Statistical Analysis Program was used for the analysis of data. The study confirmed that ethical judgment was affecting task satisfaction, organizational civic behavior, and organizational trust, and that parameters such as organizational trust affected task satisfaction and organizational civic behavior depending on how individuals perceive the organization. Ethical judgment has a high impact on organized citizen behavior and job satisfaction, and ethical management of how to improve ethical judgment is absolutely necessary to enhance organizational citizen behavior and job satisfaction, and it is necessary to develop and implement various programs that enable a sense of unity with the organization.

• Journal of Digital Convergence
• /
• v.17 no.11
• /
• pp.569-576
• /
• 2019

The purpose of this study was to analyze the sports ethics awareness of college student athletes. To this end, data was collected from 312 college student athletes. The collected data were analyzed by descriptive statistic and chi-square analysis by the experience of college student athlete's intentional defeat, recognition of intentional defeat, cause of match-fixing, and necessity of sports ethics education. The conclusions are as follows. First, 7.1% of the college students had experienced losing intentionally. Second, 16.3% of the college student athletes did not perceive intentional losses irrelevant to gambling as match-fixing. Third, the college student athletes perceived that the causes of match-fixing included illegal pursuit of profits, environmental factors, human relationships, lack of education, etc. Fourth, 8.1% of the college student athletes viewed that sports ethics education is necessary. This study can be used as a basic data of sports ethics education for student athletes and it is expected to grow as a student player who can maintain moral character.

• 한국체육학회지인문사회과학편
• /
• v.58 no.4
• /
• pp.127-138
• /
• 2019

The purpose of this study was to develop sports ethics consciousness scale for preventing fixing game, based on foreign data but considering the actual conditions of Korea. Respondents were elite sports athletes from D-city. This study was conducted on 304 elite sports athletes from middle, high school and college students selected by purposeful sampling, for three months from May to July 2018. In the date analysis stage, the descriptive statistic analysis was performed for understanding the item characteristic and the internal consistency coefficient(α), the exploratory factor analysis and the confirmatory factor analysis were perforned for analysing the credibility, the validity. There were five sub-factors of sports ethics consciousness scale, consisting of ethics of autonomy, ethics of collectivism, ethics of common good, ethics of dignity, and ethics of productivity, which were identified through 23 questions. It was proved that the scale have enough suitability (χ2=420.151, df=220, p=.000, GFI=.996, NFI=.979, TLI=.960, CFI=.978, RMSEA=.055).

• The Journal of the Korea Contents Association
• /
• v.15 no.6
• /
• pp.520-528
• /
• 2015

The purpose of this study is to examine how the purpose of visiting coffee shop affect the customer's ethics and customer's revisit intention. A total of 247 effective questionnaires for empirical data analyses were obtained from the university students who had the experiences of visiting coffee shops. Trough the literature review it was suggested that three factors of visiting purpose encompassed studying(working), leisure time, coffee & snack. To test the proposed hypotheses, exploratory factor analyses and multiple regression analyses were conducted. The results showed that two factors, studying(working) and coffee & snack, of visiting purpose influenced customer's ethics significantly. Among three factors, leisure time and coffee & snack were found to affect customer's revisit intention significantly. Based on the results, the meaningful implications and limitations were discussed.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.22 no.5
• /
• pp.278-287
• /
• 2021

The purpose of this study is to research how a teaching personality and ethics in teaching affect the competence of students majoring in early childhood education. Questionnaires were distributed to 211 early childhood education students residing in I-city. For this study, frequency analysis, averages, and standard deviation were calculated by using SPSS 22.0, with Cronbach's alpha for the reliability test. To determine the relevance of each variable, correlation analysis and multiple regression analysis were done, with results as follows. First, the teaching personalities perceived most by the students were morality and educational principles. Ethics for infants and ethics for households were most perceived in the ethics of teaching; for competency, understanding of the curriculum, understanding infant protection, and learning support were perceived the most. Second, there is a statistically significant correlation among a teacher's personality, ethics, and competence. Third, the sub-factors of both personality and ethics have a positive effect on competence. The above results indicate that there should be multilateral research into students majoring in early childhood education to ensure they have correct and positive competency so they can provide high-quality early childhood education services, recognizing the importance of competence.