• Title/Summary/Keyword: Disclosure of information

Search Result 646, Processing Time 0.026 seconds

The Perception and Attitude of Pre-service Childcare Teachers on Child Abuse - Preparation with other Major Students - (예비보육교사의 아동학대 신고에 관한 인식과 태도: 타전공 대학생과의 비교)

  • Kim, Tae Yeon;Jung, Hyun Sim
    • Korean Journal of Child Education & Care
    • /
    • v.18 no.3
    • /
    • pp.65-75
    • /
    • 2018
  • Objective: The purpose of this study is to find out the perception on childe abuse of pre-service childcare teachers who will become the closest witnesses to child abuse, and also whether they have the proper knowledge and attitude to report abuse. Methods: Surveys were conducted at five universities in Seoul and Kyonggi-province. We investigated students from child development major, and additionally students from other majors as a comparative group. Results: The results of this study are as follows: First, pre-service childcare teachers' level of abuse severity was significantly higher than other major students. They were more aware of child abuse reporting system and reporting obligations than other major students. Second, pre-service teachers had higher intention of reporting then other major students. However, both groups barely know about child protection institution, and have negative perception on the effect of reporting. Conclusion/Implications: In conclusion, this study suggests that pre-service teachers are more aware of child abuse and willing to report than other major students, however it is necessary to increase the reliability of report effectiveness. Also, it provide implications for future policy-making related to child abuse by suggesting that information transmission and promotion through mass media is necessary and efforts should be made to reduce the risk of disclosure of the identity of the complainant in reporting abuse.

A Study on cooperation of Record Center following relocation of Central Administrative Agencies focusing on collective management of space and function in Record Center (세종시 이전 중앙행정기관의 기록관 운영 방안 검토 공간 및 업무의 공동 운영을 중심으로)

  • Nam, Kyeong-ho;Kwon, Yong-Chan
    • The Korean Journal of Archival Studies
    • /
    • no.34
    • /
    • pp.29-56
    • /
    • 2012
  • Since 2011, 148 public institutions (including the central administrative agencies) have been moving to the provinces. First of all, the Prime Minister's Office began to be relocated to Sejong City on 14 Sep, 2012, followed by 6 central administrative agencies and their cooperative agencies are planned to move there. With regard to public institutions' relocation, the issue of record centers' relocation should be also considered. In respect that there is lack of facilities, manpower, and equipment in most record centers, it is doubtable whether the relocation of record centers will end successfully. The purpose of this study is to investigate the current state of record centers and to grasp their issues when they are relocated. The targets are the central administrative agencies which will move in 2012. The data was collected by request of information disclosure and personal contact with record centers. After analyzing collected data, both the issues caused by relocation and the cases of environment improvement were assured. In addition, the improvement of record centers' limitation (ex. The lack of exclusively responsible workers, the shortage of facilities, space and budget etc.) was suggested.

Analysis of Operation Efficiency in Private University Using the DEA (DEA를 활용한 국내 사립대학 운영 효율성 분석)

  • Bae, Young-Min;Han, Seung-Jo
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.22 no.2
    • /
    • pp.67-75
    • /
    • 2021
  • The structure of universities needs to be adjusted and reformed to cope with the decrease in admission resources and the quality of education due to the low birth rate and aging population. Such a policy is receiving much attention. To analyze the relative efficiency of private universities in Korea from the perspective of resource and performance, this study evaluated the efficiency of private university operation by applying a DEA(Data Envelopment Analysis) technique. The DEA measurements were compared with the diagnosis results of the department of education (Government) in 2018. The input and output variables used in the research analysis were utilized by the university's notification materials (public disclosure information). An analysis of the operational efficiency showed that 48% (12 universities) of the 25 DMUs (Decision Making Unit) were efficient for DEA-BCC models and that some of the capacity-building universities were operating efficiently. In addition, the DEA analysis found ways to improve inefficient groups through DEA-Additive results. This paper can be meaningful because it confirmed the relative efficiency of private universities and suggested improvement directions through the DEA method, which is characterized by the simultaneous consideration of various input and output factors. This will help apply the limited resources related to the input and output elements of each university.

The Effects of Auditor Turnover Ratio on the Quality of Earnings (경영자의 외부감사인 교체빈도가 기업이익의 질에 미치는 영향)

  • Jung, Suk-Yong;Hwang, Kyu-Jin;Kim, Ki-Beom
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.10 no.4
    • /
    • pp.877-886
    • /
    • 2009
  • Since 1982, the auditee have selected the auditor under market mechanism. Under the system on which the auditor have been chosen by client, there have been chances for opinion shopping, etc. To prevent those, some audit regulations have been introduced. Prior studies have documented the positive effect of these audit regulations. Those studies, however, had some limitations which they dealt with just short event period for empirical tests. This study examines the effect of Auditor Turnover Ratio on the Quality of Earnings using a sample of firms that were listed on Korea Exchange(KRX) from 1995 to 2004. The firms that change auditor frequently are expected to have low disclosure quality. The CEO with the incentives to manage or manipulate earnings could accomplish this purpose by replacing existing auditor with more friendly auditor, which could result in eventually lowering earning's quality of the firm. The result of empirical test shows that the accrual quality of firms which have high auditor turnover ratio are significantly lower than those of firms which have low ratio. This result is consistent with our hypothesis that the more frequently a firm changes auditor, the lower the quality of earning is. This evidence might give the implication to policy-making supervisor.

A Study on the Records of Presidential Impeachment in 2004 in the Public Domain (공공영역의 2004년 대통령 탄핵사건 기록)

  • Oh, Myung-Jin
    • The Korean Journal of Archival Studies
    • /
    • no.32
    • /
    • pp.45-78
    • /
    • 2012
  • The significance of Presidential Impeachment in 2004 is subject to interpretations in many different contexts, but its nature as its justice was the constitutional trial by the nation's impeachment system. This study set out to compare and analyze the understanding of the event centered around its nature as "an impeachment event as a public activity" and the records related to it. For that purpose, the study attempted to analyze the impeachment event to understand it as a public activity and examined and analyzed the records of the impeachment event in the public domain through personal visit, phone interview, and request of information disclosure based on the analysis results. An impeachment event as a public activity can be understood as an activity carried out by the National Assembly, which is to issue a motion for impeachment under the norms of the nation's impeachment system, and Constitutional Court, which is responsible for impeachment trial, through their unique rights prescribed in the Constitution. The important subjects of such a public activity included the accused president, the acting presidential system created by the motion for impeachment, and the National Election Commission that provided a decisive ground for impeachment. It was confirmed that the records, which are legal requirements, were well created and have been preserved and managed in the public domain. However, it was difficult to conclude that the records of the impeachment event were thoroughly created in terms of content in relation to affairs as they mainly covered the superficial treatment processes and the results of explicit activities. There was, in particular, the absence of records showing the context of activity.

Moderating Effect of Population Drop in the Relationship Between Demographic Changes and Crime Decline (인구통계학적 구조 변화와 범죄 감소 간의 관계에 있어서 인구 감소의 조절 효과 검증)

  • Soo-Chang Lee;Dae-Chan, Kim
    • The Journal of the Convergence on Culture Technology
    • /
    • v.9 no.3
    • /
    • pp.95-102
    • /
    • 2023
  • This study aims to empirically verify the moderating effect of population drop on the relationship between demographic changes and crime decline in local cities facing population decline in Korea. The study employs changes in the population of young adults, men, elderly, foreign residents, and population movement as factors of demographic changes, including types of the city as a control variable in the research model. The rate of change in population drop is used as a moderator variable and the rate of change in crime decline as a dependent variable. Data are collected from 155 cities with declining populations from 2010 to 2022 through KOSIS, the National Statistics Portal, and information disclosure requests. Data collected are analyzed using moderated regression analysis. In the first and second stages of the analysis, they show that changes in the population of young adults, population movement, foreign people, population drop, and the type of city affect the change in crime. Moderated regression analysis shows that only the interaction terms among changes in the population of young adults, changes in population movement, and changes in the population of foreigners and the population drop affects change in crime significantly.

A Study on System of Feasibility Study and Issues of Economic Analysis in Cultural Facility Construction: Focused on the National Museum of Contemporary Art(MMCA), Seoul (문화시설 건립 타당성조사의 체계와 경제성 분석에서의 쟁점 - 국립현대미술관 서울관 건립사업을 중심으로 -)

  • Jung, Sang-chul
    • Korean Association of Arts Management
    • /
    • no.53
    • /
    • pp.101-125
    • /
    • 2020
  • This paper presents the problems and improvement methods in estimating demand and benefit, which have been controversial in the feasibility study of building cultural facilities. Although there are justifications for supplying cultural facilities by expanding leisure time and increasing income, the economic burden from the insolvent operation after construction is high. Feasibility studies can prevent these problems in advance. In order to estimate the demand for cultural facilities, similar facilities were selected and the gravity model was used to estimate the demand. In the future, it is necessary to prepare the criteria for setting the reference facility to increase the accuracy of the demand estimation. In addition, in the case of cultural facilities constructed through feasibility study, it is necessary to induce and enforce the disclosure of operational data and information, and to establish a database so that it can be used as a reference facility for demand estimation in future feasibility study on cultural facility. Accurate benefit estimation requires multiple CVM surveys. In addition to the current CVM survey, this paper suggest that supplementary online non-face-to-face surveys is considered. Furthermore, this research suggests that the use of video media for explanation of alternative materials for cultural facilities to be constructed because the WTP may be excessive due to lack of alternatives for survey respondents in the current CVM survey.

A study on ESG Management Guidelines for Small and Medium-sized Logistics Enterprises (중소·중견 물류기업 ESG 경영 이행 가이드라인에 관한 연구)

  • Maowei Chen;Hyangsook Lee;Kyongjun Yun
    • Journal of Korea Port Economic Association
    • /
    • v.39 no.4
    • /
    • pp.147-161
    • /
    • 2023
  • As global challenges, particularly climate change, become more pressing, there is a growing global awareness of Environmental, Social, and Governance (ESG) management. Given the crucial role played by the logistics industry in the complex network of the global supply chain, various societal stakeholders are emphasizing the necessity for logistics entities to practice ESG management. Despite the comprehensive ESG guidelines established by Korea for all enterprises, a notable limitation arises from its inadequate consideration of the distinctive features inherent to logistics enterprises, especially those of a smaller and medium scale. Accordingly, this study conducts a thorough examination of existing ESG guidelines, sustainable management approaches in large-scale logistics enterprises, and prior research to identify potential ESG management diagnostic criteria relevant to small and medium-sized logistics enterprises, including aspects such as Public(P), Environmental(E), Social(S), and Governance(G). To streamline the diagnostic criteria, taking into account the unique characteristics of small and medium-sized logistics enterprises, this study conducts a survey involving 60 logistics company personnel and experts from academic and research domains. The collected data undergoes Principal Component Analysis (PCA), revealing that the four dimensions of information disclosure can be consolidated into a single dimension. Additionally, environmental criteria reduce from 16 to 3 items, societal considerations decrease from 22 to 7 items, and governance structures distill from 20 to 5 items. This empirical endeavor is deemed significant in presenting tailored ESG management diagnostic criteria aligned with the specificities of small and medium-sized logistics enterprises. The findings of this study are expected to serve as a foundational resource for the development of guidelines by relevant entities, promoting the wider adoption of ESG management practices in the sphere of small and medium-sized logistics enterprises in the near future. population coming from areas other than Gwangyang, where Gwangyang Port is located.

The Effect of Audit Quality on Crash Risk: Focusing on Distribution & Service Companies (감사품질이 주가급락 위험에 미치는 영향: 유통, 서비스 기업을 중심으로)

  • Chae, Soo-Joon;Hwang, Hee-Joong
    • Journal of Distribution Science
    • /
    • v.15 no.8
    • /
    • pp.47-54
    • /
    • 2017
  • Purpose - According to agency theory, managers have incentives to adjust firm revenues to meet earnings expectations or delay bad news disclosure because of performance-based compensation and their reputation in the market. When the bad news accumulates, stock prices fail to reflect all available information. Thus, market prices of stocks are higher than their intrinsic value. After all, bad news crosses the tipping point, it comes out all at once. That results in stock crashes. Auditors can decrease stock crash risk by reducing agency costs through their informational role. Especially, stock price crash risk is expected to be lower for firms adopting high-quality audits. We focus on distribution and service industry to examine the relation between audit quality and stock price crash risk. Industry specialization and auditor size are used as proxies for auditor quality. Research design, data and methodology - Our sample contains distribution and service industry firms listed in KOSPI and KOSDAQ during a period of 2004-2011. We use a logistic regression to test whether auditor quality influences crash risk. Auditor quality was measured by industry specialist auditor and Big4 / non-Big4 dichotomy. Following the approach in prior researches, we use firm-specific weekly returns to measure crash risk. Firms experiencing at least one stock price crash in a specific week during year are classified as the high risk group. Results - The result of analyzing 429 companies in distribution and service industry is summarized as follows: Above all, it is shown that higher audit quality has a significant negative(-) effect on the crash risk. Crash risk is alleviated for firms audited by industry specialist auditors and Big 4 audit firms. Therefore, our results show that hypotheses are supported. Conclusions - This study is very meaningful as the first study which investigated the effects of high audit quality on stock price crash risk. We provide evidence that high-quality auditors reduce stock price crash risk. Our finding implies that the risk of extreme losses can be reduced through screening of high-quality auditors. Therefore investors and regulators may utilize our findings in their investment and rule making decisions.

A case study on the implementation of the UK(Scotland) Quality Assurance system - based on the Stakeholder Theory - (영국(스코틀랜드) 질 관리체제 적용에 관한 사례연구 - 이해관계자 이론(Stakeholder Theory)을 중심으로 -)

  • Kim, Jeongeun
    • Korean Journal of Comparative Education
    • /
    • v.18 no.4
    • /
    • pp.27-55
    • /
    • 2008
  • Since quality assurance and enhancement (QAE) raises the fundamental issue of the survival of higher education institutions and national competitiveness, guides on quality assurance (QA) are popular both domestically and worldwide. Despite the focus in many countries on trying to establish and implement QA systems, no clear investigation has been conducted on what actually happens in the institutions. Therefore, the present study examines the quality control system of the UK at an institutional level by focusing on the case of Scotland QAE. As Scottish QAE especially emphasizes student engagement and quality culture, this study investigates the present QAE situation in the institution and current ideas for better future practices by analyzing the perceptions of internal stakeholders' from the University of Edinburgh, School of Education, based on the stakeholder theory and implications for other contexts. The stakeholder analysis results demonstrate the successful application of QAE with a high level of understanding and stakeholder interest. However, the current strategy is missing certain opportunities for staff and students. Therefore, further information disclosure, formative evaluation, better communication and administrational supports are required for improved practice.