• Title/Summary/Keyword: Economics of Quality

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Effects of Corporate Governance and Earning Quality on Listed Vietnamese Firm Value

  • DANG, Hung Ngoc;PHAM, Cuong Duc;NGUYEN, Thang Xuan;NGUYEN, Hoa Thi Thanh
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.4
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    • pp.71-80
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    • 2020
  • The paper examines the influence of corporate governance (CG) and earning quality (EQ) on corporate value (FV) of Vietnamese enterprises. The study uses GLS regression and linear structure model using data collected from companies listing on the stock market in Vietnam during 2008-2018, with a total of 2,937 observations. The research results indicate that EQ and CG represented by the Integrated Board of Directors and the Integrated Supervisory Board have a positive effect on FV directly and indirectly. The results show that the Integrated Board of Directors has a positive effect on EQ, whereas the Integrated Supervisory Board has a negative effect on EQ. Based on the research results, we suggest that companies need to strictly comply and implement GC, so to bring down the agency cost and consequently to increase performance. The companies also should establish the Board of Director of a proper size, with financial and accounting specialty, and including women board members. The government also needs to improve the management mechanism asking for firms to prepare and publish financial statements with reliable company information, which could be provided to users. These recommendations are a useful basis to help businesses improve FV via changes in the corporate governance factors in each enterprise.

The Impact of Air Quality on Traveling Time by Transportation Mode (대기오염 수준이 교통수단별 통행시간에 미치는 영향 분석)

  • Jo, Eunjung;Kim, Hyunchul
    • Environmental and Resource Economics Review
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    • v.30 no.2
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    • pp.207-235
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    • 2021
  • This paper examines the effects of ambient air pollution by ozone and particulate matter on traveling by mode of transport. We estimate the SUR model of travel time by different modes of transportation using individual level data of travel diaries. We find that, as air pollution levels rises, traveling by privately-owned vehicles increases but traveling by bus decreases. Our results also show that, when an air quality alert is issued, bus traveling increases in an effort to reduce pollution levels, but traveling by own car does not change and traveling by train declines. This suggests that alert programs may not be highly effective in reducing air pollution emissions from vehicles because voluntary switching to public transportation induced by air quality alerts is outweighed by individual effort of avoiding exposure to pollution.

Economic Stress, Marital Conflict, and the Quality of Life under Economic Crisis (경제위기 상황에서의 경제적 스트레스와 부부갈등 및 생활의 질)

  • 이미숙;고선주;권희경
    • Journal of the Korean Home Economics Association
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    • v.38 no.6
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    • pp.117-133
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    • 2000
  • The purpose of this study was to examine the effect of perceived economic stress & marital conflict on the quality of life under economic crisis in Korea. Data were collected from 236 couples during May and June 1998, when the Korean economy was under the control of International Monetary Fund (IMF). Many couples reported the unstability of job and the experience of economic strain events. However, the perceived level of marital conflict and the quality of life were not so bad. Husbands perceived economic stress and quality of life higher than wives did. The path analysis showed gender difference in the perceived economic stress as well as in the indirect effect of economic strain events on the quality of life through economic stress and marital conflict. In addition, family income directly affected the quality of life for husbands, but not for wives.

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The Quality of After-School Programs Focused on Artistic-Physical Activities and Children′s Emotional Regulation and Social Competence (예체능 방과후 교육프로그램의 질과 아동의 정서조절 및 사회적 능력)

  • 전은경;최보가
    • Journal of the Korean Home Economics Association
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    • v.42 no.8
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    • pp.33-48
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    • 2004
  • This study investigated the quality of after-school programs focused on artistic-physical activities, children's emotional regulation and social competence. The subjects were 224 elementary school children (1st through 6th grades) and 41 teachers. The measures were questionnaire(after-school activities), Assessment Profile for Early Childhood Programs(school-age), the Emotional Regulation Scale. and the Social Competency Scale. The data were analyzed by Cronbach's a, frequency, percentile, mean, and t-test. The results indicated that emotional regulation and, social competence were significantly different according to the quality of after-school programs: Children in a higher group of curriculum quality and interaction with teacher had better emotional regulation than did children in a lower group. Children in a higher group of curriculum quality and scheduling had better social competence(leadership and competence) than did children in a lower group.

The Interactive Effects of Friend Social Behaviors and Friendship Quality on Peer Rejection (또래 거부에 대한 친구의 사회적 행동과 친구관계 질의 상호적 영향)

  • Shin, Yoo-Lim
    • Journal of the Korean Home Economics Association
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    • v.46 no.9
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    • pp.61-69
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    • 2008
  • The purpose of this study was to investigate similarities in behavioral characteristics between children and their friends. Aggression and withdrawal behaviors, in conjunction with the effects of friendship quality and characteristics on peer rejection were analyzed. The participants were 414 fifth and sixth grade primary school children recruited from public schools in Bucheon city. Firstly, the peer nomination index was used to assess aggression, withdrawal, and peer rejection. Secondly, children reported on the quality of their friendships using the Friendship Quality Scale. The results indicates similarities in aggression and withdrawal between children and friends. Friends' aggression and withdrawal characteristics predicted children's peer rejection, which was more pronounced with higher friendship quality.

Effect of Education on the Attitude of Home Life for the Boy’s in Middle School (중학교 남학생에 대한 가정과 교육이 가정생활에 미치는 영향)

  • 온성숙;이전숙
    • Journal of Korean Home Economics Education Association
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    • v.4 no.1
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    • pp.31-41
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    • 1992
  • The central goal of this study is to find out of the boy students in middle school the attitude towards house life and house-hold affairs of the boys; and explain what will be of their attitude after they have got Home Economics education. For the purpose of this study, 138 questionairs were distributed to the boy students who had educated Home Economics in school and the ones who had not. The results were as follows; 1. The educated group has higher score in ability of house-hold making than the other group. 2. The educated students responed affirmatively to the utility and necessity of Home Economics education. 3. The teachers who have taught Home Economics to male students have opinions that the students needed Home Economics education to increase the ability of doing house-hold work. Accordingly, Home Economics education should be taught to both sexes in order to have good quality of life, and requires more hours to study as well.

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The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio

  • Muh.RUM;Muryani ARSAL;Ansyarif KHALID;Murtiadi AWALUDDIN
    • Journal of Distribution Science
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    • v.21 no.6
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    • pp.107-117
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    • 2023
  • Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.