• Journal of Distribution Science
• /
• v.22 no.6
• /
• pp.11-22
• /
• 2024

Purpose: Thisstudy aimsto analyze the distribution of audit committee, independent board of commissioners, and institutional ownership on earnings quality with strengthening earnings growth. Research Design data and Methodology: This quantitative research uses a comparative causal approach. The research population consists of manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange in 2016-2022. Samples were obtained as many as 112 using purposive sampling method. The analysis technique to test the hypothesis uses multiple linear regression tests and moderation tests with an absolute difference approach. Results: The results showed that the audit committee and board of commissioners provide a significant positive distribution on earnings quality, while institutional ownership provides a significant negative distribution on earnings quality. Earnings growth strengthens the distribution of the audit committee and independent board of commissioners on earnings quality. However, earnings growth does not strengthen the distribution of institutional ownership on earnings quality. Conclusions: Audit oversight from audit committee and management performance oversight from the independent board of commissioners improves the credibility of earnings quality. Management oversight from institutional ownership reduces earnings quality. The interaction of earnings growth with maximum supervision can improve earnings quality, except for supervision from institutional ownership.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.6
• /
• pp.339-349
• /
• 2020

The study evaluates the performance of public hospitals in Vietnam by applying the Balanced Scorecard (BSC). The authors first review the literature to find the research gap of performance in public hospitals. Then, we built Likert questionnaires to collect data from more than 200 managers of public hospitals in the Northwestern provinces of Vietnam. The research uses correlation regression to evaluate the performance based on the influence of factors in the BSC model, including Strategic planning, Internal process, Finance, Mission, Customer, and Employee learning and growth. The results show that the performance of public hospitals in the research sample is influenced by the factors in the BSC model in descending order based on the regression coefficient as follows: Internal process, Finance, Mission, Strategic planning, Customer, Employee learning and growth. Based on the quantitative research findings, we continue by conducting some deep interviews with specialty to propose intensive recommendations about how to implement Mission, Internal process, Financial policies, etc. to managers in public hospitals with an aim to improve the performance of public hospitals in the Northwestern mountainous region of Vietnam. The lessons could be applied for other public hospitals in Vietnam and other jurisdictions that have similar conditions.

• Journal of the Korea Fashion and Costume Design Association
• /
• v.17 no.1
• /
• pp.117-130
• /
• 2015

As environmental issues have become a worldwide concern after the 20th century, the idea and the term of 'green growth development' has become familiar to the public. After 2008, the green growth development dramatically became an important ideology in Korea; thus industries, studies and product investments in relation are in active progress. Following the trend, the latter major unit of the middle school textbook "Technology & Home Economics" was named the revision of elementary, middle and high school textbooks in 2009. The learning goal of 'green' or 'eco-friendly' of the revised edition of the textbook will guide the middle school students to have better understanding of the issues of clothing habits and the environment. Furthermore, students will be able to apply the 'green' concepts in their real life and put eco-friendly clothing habits into action. Thus, the practice of effective learning will depend on the quality of the current issue of the textbook. Therefore this study analyzes the eco-friendly contents of the semi-unit from 7 different textbooks and presents an example of textbook production to the preliminary teacher of home economics.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.5
• /
• pp.345-354
• /
• 2022

The importance of the public sector's role in fostering a positive business climate has prompted public sector organizations to consistently enhance their performance. The study aims to develop service orientation dimensions for public sectors and examine the relationship between service orientation and organizational performance. A field survey was employed in this study. Six hundred questionnaires were distributed, and four hundred and eighty-eight were returned and analyzed. Factor analysis and multiple regression analysis were used in the dataset. This study identifies five dimensions of organizational service orientation in public sector service organizations: technology-service standard-communication, service vision, service delivery, service training and powering, and servant leadership. The result also concludes that service orientation influences organizational performance, such as corporate growth, service quality image, IT effectiveness, service innovation, and public complaint. This study's findings imply that public sector organizations should rectify service orientation factors to increase corporate growth, service quality image, IT effectiveness, service innovation, and public complaint reduction. Managerial guidelines are presented for developing a service orientation.

• International Commerce and Information Review
• /
• v.9 no.1
• /
• pp.403-425
• /
• 2007

The sudden emergence of China as a superpower in world politics and economics is apparently a big surprise. This, however, is not an unusual incident. As far as the Chinese are concerned, they say that China is simply running almost the same track that its neighboring countries. In the recent years, a number of experts and scholars have expected that the emergence of China as a great economic power will be argued as a major issue in world politics and economics. So its economic progress will require experts and scholars to watch carefully how China is going to change. It certainly has created an atmosphere that most of the world leaders, experts and scholars are very concerned about China's remarkable performance in its economics and then willing to accept China's rapid growth as an urgent matter. Many experts and scholars began to analyze carefully the factors that have contributed to the rapid growth. Foreign direct investment (FDI), import-export, and economic reform were then listed as the most important factors. As a result, philosophy of economics, analytical economics, and economics are immediately needed for China who is at the moment very anxious to sustain the stable and continuity of rapid economic growth. But unfortunately China does not even recognize the reason why they need to adopt these economic concepts and methods.

• Journal of the Korean Home Economics Association
• /
• v.29 no.2
• /
• pp.47-53
• /
• 1991

A. niger H-18 and A. fumigatus E-29 wrer selected for their strong abilities to produce cellulase. The λd numerical values of the cotton fabrics inoculated with A. niger H-18 and A. fumigatus E-29 were 580 nm for the both strains of molds. By the growth of molds, lightness, original color scale, and grey scale of the fabrics gradually decreased while chroma increased. The minimum inhibitory concentrations of mold-proofing agents, such as Leperon WL, 8-hydroxyquinoline copper acetate, trimethylol melamine and dimethyl ethylene urea was 50 ppm. Glycoxale was not effective at the above mentioned concentration. Since Leperon WL, trimethylol melamine and dimethyl ethylene urea effectively inhibited the growth of A. niger H-18 and A. fumigatus E-29, tensile strength and elongation of the fabrics were not changed. however, cotton fabrics treated with glycoxale of the fabrics were not changed. However, cotton fabrics treated with glycoxale and inoculated with A. niger H-18 and A. fumigatus E-29 showed decreased in tensile strength by 31.1% and 33.9%, respectively.

• East Asian Journal of Business Economics (EAJBE)
• /
• v.7 no.4
• /
• pp.27-40
• /
• 2019

Purpose - This study aims to analyze PASECO's environment and strategies during its advance into the Middle East to find out the success factors of the kerosene heater market and provide strategic implications for small and medium enterprises' growth based on these factors. Research design and methodology - This study analyzes the success factors of companies operating in the Middle East. As a case analysis study, the method of research analyzes case enterprises through existing literature, newspaper articles, and corporate interview materials. Results - PASECO's success was shown by its high technological power in kerosene heater products, understanding customers' needs, understanding the Middle East market and localization strategy. Conclusions - PASECO has been constantly developing R&D capability to secure competitive products and has released localized products to enhance the satisfaction of its customers in the Middle East and has also been successful by constantly creating new opportunities. The firm's success strategies provide implications for small and medium-sized businesses for greater growth.

• Journal of the Korean Home Economics Association
• /
• v.31 no.2
• /
• pp.213-219
• /
• 1993

Aspergillus fumigatus(AF) and Penicillum citrinum(PC) were selected for their strong abilities to produce protease. The result are summarized as follows; 1. The λd numerical values of the silk fabrics with AF and PC were 560 and 580 nm for the both stains of molds. 2. By the growth of molds, lightness, original color scale, and grey scale of the fabrics gradually decreased while chroma increased. 3. The minimum inhibitory concentrations of mold proofing agents, such as Leperon WL, 8-hydroxyquinoline copper acetates, trimethylol melamine and dimethly ethylene urea was 50 ppm. 4. Glycoxale was not effective at the abovely concentration. Since Leperon WL, dimethyl ethylene urea effectively inhibited the growth of PC silk, tensile strengh and elongation of the fabrics were not changed.

• Environmental and Resource Economics Review
• /
• v.16 no.3
• /
• pp.629-641
• /
• 2007

Chinese government has implemented the West Development Strategy since 1999 to boost the region's growth and prevent the environmental degradation. Until now, the regional economy and living standard in Western China have been greatly improved, while it also indicated by the State Council that the ecological environment still deteriorated with part improvement, and pressure of water shortage increased. The paper focus on the relationship of GDP per capita and the volume of industrial waste water discharge of all the 12 provinces in Western China from 1989 to 2004, by the expanded EKC model in the cubic form. Results show that they mainly have down trend in the whole sample space but small up trend in the recent years. That means controlling of industrial wastewater discharge is still an important task to be insisted in the Western China.

• Environmental and Resource Economics Review
• /
• v.16 no.3
• /
• pp.643-651
• /
• 2007

The Environmental Kuznets Curve Hypothesis postulates an inverted-U shaped relationship between GDP per capita and various pollutants. Pollutants emission increases up to a certain level as income goes up; after that, it decreases. This paper investigates the relationship between industry pollutants taking industrial sulfur dioxide omission as example, and economic growth by using province-panel data set from 1989 to 2004 in 28 provinces of P. R. China. The result shows that the EKC hypothesis may be supported in the case of industrial sulfur dioxide, and the GDP per capital of turning point is about RMB 13,548 (at 1978 price). Except Shanghai, all the provinces GDP per capital in this study are less than RMB 13,548, indicating the amount of industrial sulfur dioxide emission will be increasing in the near future. To realize sustainable development and pollutants abatement, the central and local government should adopt an integrated strategy to protect environment.