• Title/Summary/Keyword: Agency theory

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XBRL Adoption Process in Malaysia Using Diffusion of Innovation Theory

  • ILIAS, Azleen;GHANI, Erlane K.;AZHAR, Zubir
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.2
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    • pp.263-271
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    • 2021
  • The study examined the XBRL adoption process of Malaysian Business Reporting System (MBRS) by utilizing Everett Rogers' Diffusion of Innovation (DOI) theory. The study focused on the three phases, namely, knowledge gathering and persuasion phase, decision-making phase, and implementation phase of XBRL adoption process gathered from a government agency in Malaysia. This study employs a qualitative case study that incorporates semi-structured interviews with four members of the regulator. The results reveal that the regulator has realized the advantages, management support, and need to skills development in phase one. On the other hand, in phase two, it finds the way the regulator makes decision related to XBRL taxonomy and submission template, platform, tools and software. Through phase three, the regulator is concerned with the complexity of XBRL taxonomy, resources, external support, promotion, stakeholder involvement, limited trading pressure, critical mass, and professional bodies. The factors from each phase suggest an in-depth understanding on the experience of XBRL through the development of MBRS that provides a success story to the other government agencies and regulators in Malaysia. This study provides several insights on the factors that could contribute to the adoption of XBRL and the Diffusion of Innovation theory adoption process.

A Grounded Theory Approach on Correctional Officers' Adaptation Process of Job Stress (교정공무원의 직무 스트레스 적응과정에 대한 근거이론적 접근)

  • Jung, Hyun-Ok;Kim, Hee Sook
    • Research in Community and Public Health Nursing
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    • v.32 no.1
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    • pp.73-85
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    • 2021
  • Purpose: The purpose of this qualitative study is to explore the adaptation process of correctional officers' job stress. Methods: Participants collected were fourteen officers who had experienced the adaptation process of job stress. Data were collected through individual in-depth interviews until the point of theoretical saturation from May to August, 2017. Transcribed interview contents were analyzed using Corbin and Strauss' grounded theory method. Results: A total of 98 concepts, 27 subcategories, and 10 categories were identified through the open coding. As a result of axial coding based on the paradigm model, the job stress adaptation process centering phenomenon of correctional officers was revealed as 'repeat-mark hardening', and the core category was extracted as 'endurance in hardening' consisting of a three-step process: enduring, understanding prisoner management procedures, and rebuilding. The rebuilding was considered as the key phase to escape the repeat-mark hardening and the participants utilized various strategies such as finding fun elsewhere, restoring confidence, accepting values of the prison officer in this phase. Conclusion: The results of this study suggest that the adaptation process of correctional officers' job stress can be a process that endurance the hardening. Therefore, it is necessary to develop systematic practical education and vocational motivation programs.

Relationship Between Profitability and Corporate Social Responsibility Disclosure: Evidence from Vietnamese Listed Banks

  • TRAN, Quoc Thinh;VO, Thi Diu;LE, Xuan Thuy
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.3
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    • pp.875-883
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    • 2021
  • In view of integration and development, compliance with regulations on information disclosure has important implications for users. Corporate social responsibility disclosure (CSRD) is an increasing concern of the community and society. CSRD always poses many challenges for the profitability of banks. The article uses the ordinary least square method to examine this relationship and employs timeseries data of five years from 18 Vietnamese listed banks from 2015 to 2019. The analysis is informed by Jensen and Meckling's Agency theory, Freeman's Stakeholder theory, and Dowling and Pfeffer's Legitimacy theory. The study results show that, with the CSRD dependent variable, return on assets (ROA) and net interest margin (NIM) have an opposite influence, but return on equity (ROE) has no effect on CSRD, while on the profitability dependent variable, CSRD has a different influence from ROA, ROE, and NIM. To enhance the relationship between CSRD and profitability, Vietnamese listed banks need to comply with CSRD as well as demonstrate responsibility to the community and society. Managers need to have clear development policies and strategies to ensure both profitability and responsibility regarding social and community activities. The State Securities Commission of Vietnam should enforce strict sanctions, conduct inspection, and complete evaluation criteria for Vietnamese listed banks.

Design Strategy for Residential Complex based on Landscape Urbanism

  • Choi, Jae-Hyun
    • International Journal of Advanced Culture Technology
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    • v.9 no.1
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    • pp.121-128
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    • 2021
  • In this study, we aim to suggest direction for landscape design of residential complex in Korea by studying target areas to understand how landscape urbanism was applied to residential landscape design as it is the majority of landscape design in Korea and by closely examining design elements to be considered for design of residential complex based on landscape urbanism theory. For the purpose of the study, some of public multifamily housing complex were selected as target areas and a survey was first conducted to understand how landscape urbanism was applied to design of these target areas. Then, by analyzing the survey results, we identified which elements were of importance to designing of multifamily housing complexes in Korea and how practical design of landscape urbanism works. From this study, we concluded that landscape urbanism theory is not just about design strategies, but more of comprehensive design methodology covering both operation and management and that such theory can be appropriately applied to design of multi-housing complexes in Korea. We also discovered that in order to apply landscape urbanism in design stage for multi-housing complex, selecting which design strategy/words in the previous study is not what's important, but comprehensive understanding and interpretation of design languages is key.

A Study on the Data Quantification of Weapon System RAM Objective Setting Using Evidence Theory (증거 이론을 활용한 무기체계 RAM 목표값 설정근거 정량화에 관한 연구)

  • Na, Il Yong
    • Journal of the Korea Institute of Military Science and Technology
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    • v.25 no.1
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    • pp.96-107
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    • 2022
  • When setting the RAM objectives, various data such as expert opinions and the historical data of similar types of equipment are used. However, many times subjectivity is involved in the process of merging and utilizing data, and there are many cases where some information is omitted or an ambiguous method is used. Most of the previous work focused only on the process or method of calculating values using well-organized data rather than manipulating raw data. But if the data manipulation process is not objective, it is difficult to guarantee the accuracy of the results even if the calculation logic and method are accurate. This study proposes a systematic data merging process used to set the RAM objectives using the evidence theory. The proposed method can be used to avoid information loss and merge the data objectively. Moreover, contribute to improving the accuracy of setting the RAM objectives in the future.

The Symbolism Embodied in the Expo Emblem-Based on Victor Turner's Symbolic Theory

  • Yongfeng Liu
    • International Journal of Advanced Culture Technology
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    • v.11 no.2
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    • pp.238-248
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    • 2023
  • This study aims to examine the symbolism of the emblems of World Expositions by using Victor Turner's symbolic theory as a research method, and to reveal the symbolic types behind them by classifying the emblem designs of different periods and themes. The research object is 12 comprehensive World's Fair emblems from the 1939 New York World's Fair in the United States to the 2025 Osaka World's Fair in Japan, as identified by Bureau International des Expositions. The research method mainly adopts documentary research to collect historical information and theoretical frameworks related to the design of World's Fair emblems. In the analysis process, Victor Turner's symbolic sign theory is used as the main analytical framework to link the design elements of emblems to their relevance to specific societies and cultures in order to reveal the themes, values and ideas represented by the emblem symbolism. The results of the study show that the design of the Expo emblem uses different symbols, including material symbols, behavioral symbols, sensory symbols, natural symbols, social symbols and virtual symbols, to convey the core concepts, themes and values of the Expo. Through different types of symbols, the Expo emblem shows a wide range of concerns about technology and the future, mankind and the world, nature and ecology, and society and innovation. The symbolic design of the emblem plays an important role in conveying the core concept and theme of the Expo.

The Effect of ChatGPT Factors & Innovativeness on Switching Intention : Using Theory of Reasoned Action (TRA)

  • Hee-Young CHO;Hoe-Chang YANG;Byoung-Jo HWANG
    • Journal of Distribution Science
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    • v.21 no.8
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    • pp.83-96
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    • 2023
  • Purpose: This study examined the relationship between the factors (Credibility, Usability) and user Innovativeness of the ChatGPT on TRA (Theory of Reasoned Action; Subjective Norm, Attitude) and Switching Intention. TRA and Innovation Diffusion Theory (IDT) were used. Research design, data and methodology: From April 26 to 27, 2023, an online panel survey agency was commissioned to conduct a survey of GhatGPT users in their 20s and 40s in Korea, and a total of 210 people were used for the final analysis. Verification of the research model was performed using SPSS and AMOS. Results: First, ChatGPT factors (Credibility, Usability) were found to have positive effects on TRA (Subjective Norm, Attitude). Second, ChatGPT user Innovativeness was found to have a positive effect on TRA (Subjective Norm, Attitude). Third, ChatGPT users' TRA (Subjective Norm, Attitude) were found to have positive effects on Switching Intention. Conclusions: These results mean that the superior Usability and Credibility of ChatGPT and the Innovativeness of users have a significant effect on the Switching Intention from existing Portal Service (Naver, Google, Daum, etc.) to ChatGPT. Generative AI such as ChatGPT should strive to develop various services such as improving the convenience of functions so that innovative users can use them easily and conveniently in order to provide services that meet expectations.

Bureaucratic Corruption in Korea: focused on Police Officer

  • Kim, Taek
    • International Journal of Advanced Culture Technology
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    • v.8 no.2
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    • pp.226-230
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    • 2020
  • The nation is currently deeply dissatisfied with the corruption of power. The incumbent government promised to create a fair society without fouls and privileges. However, the public is deeply distrusted by the prosecution's investigation of the justice minister. Korean society has very low national integrity due to corruption in public offices. In the past, corruption in public offices was mostly corruption in the form of livelihood, but it has now turned into corruption in power. This paper looks into the concept and theory of corruption in public office and tries to find alternatives.

Roll Compensation for Homing Seekers with 2-Axis Gimbal (2축 김발 호밍 탐색기에서의 롤운동 보상)

  • Whang, Ick-Ho
    • Proceedings of the KIEE Conference
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    • 2001.07d
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    • pp.1932-1934
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    • 2001
  • In this paper, a horizontal LOS(line of sight) rate estimator for conventional sea skimming ASM(anti-ship missile) is proposed. A LOS rate dynamics model in 2 axis gimbal system and in homing geometry is derived. And a new LOS rate estimator is proposed by applying a Kalman filter theory to the LOS rate dynamics model. The proposed filter can estimate LOS rates with taking roll motions into account. Simulation results show the proposed filter produces smaller estimation errors than a conventional method.

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A Study on times to the First Overflow in M/G/1/K/N Queueing Systems

  • Lee, Kyu-Noh;Kim, Hong-Gie
    • Communications for Statistical Applications and Methods
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    • v.6 no.3
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    • pp.871-880
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    • 1999
  • The main purpose of queueing theory is to find the optimal solution for maintaining systems such as service facilities. Analyzing the overfolw process provides an important information for the solution in queueing systems with finite capacity. In this thesis we approximate the expected time until the first overflow in M/G/1/K/N queueing systems. Results will be applied to approximate the expected time until the first reduction of source population system. Simulation results show that our approximation is applicable to real situations.

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