• Title/Summary/Keyword: Data Openness

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The Relationship Between Internal Auditors' Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan

  • ALBAWWAT, Ibrahim Emair;AL-HAJAIA, Mohammad Eid;AL FRIJAT, Yaser Saleh
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.4
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    • pp.797-808
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    • 2021
  • This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

Effects of Trade and FDI on Income Inequality in Vietnam (베트남에서 무역과 FDI가 소득불평등에 미친 영향)

  • Tuoi, Do Thi Hong;Oh, Keun Yeob;Wang, Jingbu
    • Korea Trade Review
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    • v.44 no.6
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    • pp.217-230
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    • 2019
  • This study investigates the impacts of international trade and foreign direct investment (FDI) on income distribution both nationally as well as provincially in Vietnam. This study uses panel data of 63 provinces in Vietnam for the period of 2008-2016 and a time series dataset from 1992 to 2016. We found the following results. First, the income distribution is significantly affected by per capita income. When we consider the Kuznets hypothesis, the intra-provincial income inequality of Vietnam's 63 provinces follows a regular U-shaped relationship. In contrast, the income distribution in Vietnam exhibits an inverted U-shaped relationship between the Gini coefficient and per capita income. Second, the inward FDI tends to reduce income gaps in each province through the employment of predominantly low-skilled workers. FDI, however, seems to increase income inequality throughout Vietnam. This result is potentially due to the strong concentration of FDI into a very few areas. Third, the effect of trade openness exhibits a decrease in inequality both within each province and in the whole country of Vietnam.

The Effect of Green Trust and Attitude Toward Purchasing Intention of Green Products: A Case Study of the Green Apparel Industry in Indonesia

  • APRIANTI, Vika;HURRIYATI, Ratih;GAFFAR, Vanessa;WIBOWO, Lili Adi
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.7
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    • pp.235-244
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    • 2021
  • This study aims to determine the behavior of consumer interest in sustainable fashion products in Indonesia and the factors that influence it. Personal values, Green Trust, and attitude toward green products are studied to get a proper picture of the ethical behavior of consumers. The method used is the Structural Equation Model (SEM) technique using AMOS 23 software. A sample of 103 participants used the convenience sampling technique. The study results show that green trust and attitude toward green products successfully mediate personal value and green purchase intention on ethical fashion products in Indonesia. In this study, it was found that personal values cannot directly influence the purchase intention of sustainable fashion products. The influence of Personal Value must first be mediated by green trust or attitude toward green products to further influence green purchase intention of ethical fashion products in Indonesia. This is not in line with previous studies. Indicators of personal values such as self-transcendence, self-enhancement, conservation, and openness directly cannot predict the behavior of purchase intentions for sustainable fashion products in Indonesia. From the descriptive conclusion of the data obtained, there are various types of meanings of individual values, and fashion consumers in Indonesia are more affected by contextual factors.

Changes in the Cultural Trend of Use by Type of Green Infrastructure Before and After COVID-19 Using Blog Text Mining in Seoul

  • Chae, Jinhae;Cho, MinJoon
    • Journal of People, Plants, and Environment
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    • v.24 no.4
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    • pp.415-427
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    • 2021
  • Background and objective: This study examined the changes in the cultural trend of use for green infrastructure in Seoul due to COVID-19 pandemic. Methods: The subjects of this study are 8 sites of green infrastructure selected by type: Forested green infrastructure, Watershed green infrastructure, Park green infrastructure, Walkway green infrastructure. The data used for analysis was blog posts for a total of four years from August 1, 2016 to July 31, 2020. The analysis method was conducted keyword frequency analysis, topic modeling, and related keyword analysis. Results: The results of this study are as follows. First, the number of posts on green infrastructure has increased since COVID-19, especially forested green infrastructure and watershed green infrastructure with abundant naturalness and high openness. Second, the cultural trend keywords before and after COVID-19 changed from large-scale to small-scale, community-based to individual-based activities, and nondaily to daily culture. Third, after COVID-19, topics and keywords related to coronavirus showed that the cultural trends were reflected on appreciation, activities, and dailiness based on natural resources. In sum, the interest in green infrastructure in Seoul has increased after COVID-19. Also, the change of green infrastructure represents the increased demand for experience that reflects the need and expectation for nature. Conclusion: The new trend of green Infrastructure in the pandemic era should be considered in the the individual relaxations & activities.

Parental Participation and Parenting Stress According to the Big Five Personality Types of Fathers With Young Children (유아기 자녀를 둔 아버지의 Big5성격유형에 따른 양육참여 및 양육스트레스)

  • JongSeung, Yun
    • Korean Journal of Childcare and Education
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    • v.18 no.6
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    • pp.145-162
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    • 2022
  • Objective: The purpose of this study was to examine the differences in parental involvement and parenting stress according to the father's personality type. Methods: The subjects of this study were 302 fathers with children aged three to five living in Seoul, and a survey was conducted on their Big Five personality types, parental involvement, and parenting stress.The collected data were analyzed using K-means cluster analysis and covariance analysis. Results: In this study, fathers' personality types were classified into four types: 'sincerity, friendship, openness'(21.5%), 'neuroticism'(27.8%), 'sincerity'(29.4%), and 'low sincerity'(21.1%). These are the exact same Fathers in the 'sincere, friendly, open' group showed higher parental involvement and lower parental stress, while fathers in the 'neurotic' group showed lower parenting involvement and higher parenting stress. Conclusion/Implications: There was a difference in parental involvement and parenting stress according to the father's personality type.Based on these results, it is expected that the understanding of the father's personality will be come clearer and the foundation for constructing a program related to parenting which considers personality types will be established.

The Effect of Live Broadcast of Fresh Food on Customer's Purchasing Intention

  • Young-Geun PARK;Dai-Hwan MIN;Hanjin LEE
    • The Journal of Industrial Distribution & Business
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    • v.14 no.9
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    • pp.31-39
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    • 2023
  • Purpose: Social media's increasing adoption and the development of digital technology have completely changed how businesses interact with their clients. The current study is to examine the impact of live broadcasts on consumers' perceptions and actions across a range of fresh food goods. Research design, data and methodology: The scrutiny relies on the existing peer-reviewed literature, which may prevent a comprehensive evaluation of some recent advancements in the subject. Despite these caveats, the outcomes of this scrutiny are anticipated to contribute significantly to our understanding of the effect of live broadcast marketing on consumers' propensity to make purchases. Results: Previous literature review clearly states that 'Live Broadcast of Fresh Food' to attract relevant customers should be followed: (1) Increased Product Transparency and Trust, (2) Enhanced Customer Engagement, (3) Impact on Customer's Perception of Product Quality, and (4) sense of urgency and scarcity. Conclusions: All in all, the study's advice for firms in the food industry to improve their marketing efforts through live broadcasts have important practical ramifications. Promoting openness and trust in the production process and with the audience boosts a brand's reliability. Customers are more likely to participate and feel more connected to a brand.

The Effects of 5 Personality Factors and Perceived Stress on College Students' Psychological Well-being (성격 5요인과 지각된 스트레스가 대학생의 심리적 안녕감에 미치는 영향)

  • Min-Jung, Kim
    • The Journal of Korean Society for School & Community Health Education
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    • v.24 no.3
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    • pp.1-11
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    • 2023
  • Objectives: The purpose of this study is to examine the effects of five personality factors and perceived stress on psychological well-being of college students. This study also examines the mediating role of perceived stress in the relationship between the five personality factors and psychological well-being of college students. Methods: The subjects of the study were 210 college students (94 males and 116 females), and a self-report questionnaire was conducted. The data were analyzed using SPSS 22.0. Results: Three personality factors(openness, neuroticism, and agreeableness) and perceived stress were found to have a significant effect on college students' psychological well-being. Perceived stress partially mediated the relationship between personality factor 2(neuroticism and agreeableness) and psychological well-being. Conclusions: This study should be supported by health education or related efforts that can improve individual personality characteristics and cognitive flexibility by exploring intrapersonal factors that can affect psychological well-being of college students.

Literature Evaluation: The Focus on the Difference between Job-based Pay and Skill-based Pay Scheme

  • Eungoo KANG
    • The Journal of Industrial Distribution & Business
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    • v.14 no.7
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    • pp.1-7
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    • 2023
  • Purpose: The present research is to explore and investigate the meaningful difference between job-based pay and skill-based pay in the current literature to shed light on the advantages and caveats of two compensation approach, providing direction for human resource practitioners looking to develop efficient and fair compensation plans. Research design, data and methodology: The methodology based on Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) was used for this research. The PRISMA technique is generally considered the gold standard since it guarantees openness, repeatability, and rigor. Studies comparing salaries based on work duties versus those based on individual skills published in English and accepted for publication in peer-reviewed journals are eligible for inclusion. Results: According to the comprehensive literature analysis, the present research provides clear comparison between Job-based pay and skilled-based pay, pointing out a similarity and four differences (1. Criteria for pay determination, 2. Flexibility, 2. Job Scope, and 4. Career progression. Conclusions: The result of the current research implies that human resource professionals would be well to learn the effects of various compensation structures on career advancement, and suggests for them that employees can take advantage of chances to advance in their careers based on right compensation schemes.

Development Strategies for Attracting Foreign Direct Investment in Uzbekistan

  • Ji Young JEONG;Sun Mi KIM;Changho CHOI;Ji Young HAN;Yong Geun KIM;Mamurbek KARIMOV
    • The Journal of Economics, Marketing and Management
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    • v.11 no.5
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    • pp.57-67
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    • 2023
  • Purpose: An evaluation of Uzbekistan's steps towards competitiveness for FDI globally is presented in this paper. Specifically, the purpose of this paper is to analyze the case of Uzbekistan, and to determine the strategies that can be implemented to increase the competitiveness in attracting foreign investment. Research design, data and methodology: To investigate the FDI environment and identify effective strategies, Global RPM and QSPM analyses were conducted in addition to in-depth interviews with experts. In particular, this study uses the method of Global RPM analysis to make a comprehensive evaluation and analysis on globalization, rationality, and professionalism and morality dimensions of FDI in Uzbekistan. Results: According to the analysis, the conditions of political situation, financial stability, legal frameworks, as well as economic environment of the country play a significant role in bringing in FDIs from abroad. Moreover, based on the results, Uzbekistan scored lowest on globalization, indicating that the country has a low level of integration and openness to the global economy and society. Conclusions: Uzbekistan can boost its productive capacity and GDP growth with FDI, but it has to overcome many structural and logistical obstacles. Furthermore, adhering to the chosen strategies, policymakers can leverage FDI to stimulate economic growth, leading to the generation of new jobs and expanded opportunities in Uzbekistan.

Distrust in the Usefulness of Organizational Trust (조직신뢰의 유용성에 대한 불신)

  • Myung Un Kim
    • Korean Journal of Culture and Social Issue
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    • v.11 no.spc
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    • pp.57-67
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    • 2005
  • This paper attempted to explore the plausible reasons why change activities to build up organizational trust might be often short-lived, even though it can become the most valuable social capital for an organization. Based upon a reference data collected from a large company in various methods, retrospective rationalization, difficulties embedded in the processes of realizing the five bases of organizational trust (such as openness, consistence, fairness, consideration, and pride), and top management's negative conviction were identified and discussed as fundamental reasons for the distrust in the usefulness of organizational trust. In addition, middle managers' overcautiousness about their superiors' feeling and organizational cynicism as contributing factors for the distrust in the form of vicious circle were discussed.