• Journal of Digital Convergence
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• v.19 no.8
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• pp.141-149
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• 2021

This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2019) 「2018 Corporate Management Analysis」 and company analysis of the Korea Productivity Center (financial data disclosed as listed companies as a December settlement company) was composed. Using SPSS 22, empirical analysis was conducted using exploratory factor analysis and regression analysis. The first is the verification related to corporate conservatism and the role of dividend policy, and it is verification of whether internal accounting management influences financial decision-making. Second, if internal accounting management exists, it is a verification of how conservatism and investment policies (in-house reserve, debt borrowing, capital increase, dividends, etc.) affect the corporate value according to accounting information. As a result, from the perspective of the internal accounting management system, it was found that among the variables of accounting information, profitability can have a positive effect on corporate conservatism and dividend policy as a corporate valuation method of reinvestment. In addition, it has been proven that corporate conservatism has an effect on profitability-to-value through capital accumulation and reinvestment such as surplus and internal reserves. In the future, we will study and discuss the complementarity of corporate conservatism and dividend policy in relation to governance structure and improvement of the internal accounting management system.

• Journal of the Economic Geographical Society of Korea
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• v.24 no.1
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• pp.52-75
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• 2021

The current Korean labour movement is at an impasse that is partly sustained by the idea of "strong" transnational corporations (TNCs) versus "weak" labour, and this perception is based on the "global-local dichotomy," wherein TNCs are depicted as abstract and structured entities operating at the global scale and workers are represented as having a concrete and weak presence within the local sphere. As an alternative perspective to break this "global" capital vs. "local" labour dichotomy, I focus on labour geography, which assumes that labour is not simply a factor of production but a sentient spatial actor that (un-)intentionally produces the landscape of capitalism. Borrowing insights from the multi-scalar perspective, this paper aims to understand the actual methods in which workers utilize spatial strategies through an empirical case study of the Nestlé Korea labour union strike in 2003. Based on this case study, this paper claims that workers are both capable of employing coordinated multi-scalar practices and can be more influential to the economic geographies of TNCs. Additionally, it suggests that workers' scalar practices are actually more complicated and multi-directional as a result of their complex and dynamic interactions with political, economic and cultural forces and actors at diverse geographical scales.

• Journal of the Korean Regional Science Association
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• v.35 no.1
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• pp.33-46
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• 2019

In the previous literature, there have been many attempts to probe the relationship between fiscal decentralization and regional balanced development. Much of the literature on this issue argued that the balanced development could be achieved by deviating power from central government to local government. However, several research has raised concerns about the relationship between the two, showing that decentralization could serve as a factor which could further exacerbate the regional imbalance. In particular, they insisted that most of the local taxes that due to the promotion of fiscal decentralization may be concentrated in the metropolitan area. The aim of this study is to verify the hypothesis that the net effect of decentralization promotion may be different depending on local governments' financial conditions. The empirical analysis of this study showed that local government could expand local taxes of about 18 trillion won if the fiscal decentralization was realized. However it was also be found that fiscal decentralization have shown the decrease in the local taxes.

• The Journal of the Korea Contents Association
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• v.19 no.1
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• pp.430-444
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• 2019

This paper investigates the relationship between psychological independence and entrepreneurial intention of college students and the importance of entrepreneurship through empirical analysis. Therefore, In June 2018. A total of 214 samples were collected from 220 collected samples. The main findings are as follows: Firstly, psychological independence has a positive (+) effect on the entrepreneurship, but it cannot make a direct impact on the entrepreneurial intention. Secondly, It is confirmed that the entrepreneuship has a significant positive effect on each of the entrepreneurial intention. Thirdly, it is confirmed that entrepreneurship has a fully mediating role in the relationship between psychological independence and entrepreneurial intention. Fourthly, It is confirmed that the higher the entrepreneurship among male students, the stronger entrepreneurial intention, but there is no sexual difference in the relationship between psychological independence and entrepreneurship, psychological independence and entrepreneurial intention. In this paper, it has been confirmed that it is important to create a preceding factor of the entrepreneurial intention like psychological independence.

• 한국노년학
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• v.37 no.2
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• pp.475-496
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• 2017

Increasing evidence shows that ageist attitudes towards older adults develop quite early in childhood in Western culture, yet, empirical research on this topic in Korea is lacking. It has been argued that as Korea has become more youth oriented, negative views of aging have emerged and Korean children are increasingly exposured to negative stereotypes of older adults. Nuclearization of family structure and consequent reduction of intergenerational interaction is considered to be another important factor. The purpose of this study is to find out whether Korean children have ageist attitudes. Acknowledging the possibility that children tend to report in socially appropriate ways to the explicit measures of ageism, we included implicit measures of ageism. Data was collected from 570 fourth to sixth grade elementary school children selected by quota sampling. The current study used Child-Age Implicit Association Test and two other explicit measurements. The original versions were modified to be culturally applicable to the Korean context. Results indicated that when measured explicitly, children do not report preferring younger person than older person. However when measured implicitly, it was found that children at this young age already reveal negative biases toward the elderly. Contrast to the fact that the level of explicit ageism is significantly different by demographic characteristics of children, no statistical difference in the level of implicit ageism is detected. Based on the results, implications are discussed.

• 한국노년학
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• v.32 no.4
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• pp.1199-1215
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• 2012

The purpose of this study is to investigate the determinants of job satisfaction among care givers. Finding out the determinants of job satisfaction among care givers, the dependent variables were defined 3 groups with 9 sub-factors, such as personal factors of growth needs and self-efficacy, job factors of job diversity, job autonomy, job importance, role clarity and workload, organizational factors of comradeship, education & training. For the study, data were collected form 479 care givers working in 52 care facilities of Chung Nam Province and analyzed them by regression analysis technique using the SPSS 20.0 statistical package. The results are as followings, job diversity, job importance, comradeship, education & training have positive effects on job satisfaction respectively, workload effects on it negatively, but growth needs, self-efficacy, job autonomy, role clarity no effectiveness on job satisfaction. Based on the results of study, theoretical implications are discussed for care givers to promote the job satisfaction and suggested the directions for further study. Further more, the findings provide the basic sources for care giver human resource management in long term care facilities which are suffering from recruiting of care giver, and it also contribute to successful management of long term care insurance system as a meaningful suggestion.

• International Area Studies Review
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• v.15 no.3
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• pp.29-53
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• 2011

This paper studies the contribution of imports and inward foreign direct investment (FDI) as a vehicle of technology transfer onto the EU new member states at both macroeconomic and industry level. The paper takes the effectiveness of the recipient's utilization into account by constructing a new index, the so-called Effective Absorption (EA) Index, to measure ability to absorb and utilize the foreign technology in the recipient country. Using data from 12 donors and 10 recipients from 1998 to 2009, the study at macroeconomic level indicates that technical spillovers of foreign research and development (R&D) play more crucial role relatively to domestic R&D on total factor productivity (TFP) growth of the new member states. Imports are found as the major vehicle of technical spillovers rather than inward FDI. The study at industry level is conducted by using data from 17 manufacturing industries of 10 donors and 6 recipients during 1998 to 2009. The empirical results also support the findings at country level. The patterns of technology transfer are different across industries. Nonetheless, technical spillovers exhibit significantly high contribution on TFP growth in high-tech manufacturing industries.

• KIPS Transactions on Computer and Communication Systems
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• v.8 no.8
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• pp.181-190
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• 2019

The purpose of this study is to verify the effects of information system quality on business performance (net benefit) in the Korean public informatization business and to verify whether the user has mediating role in the relationship between information system quality and net benefit. In order to prepare empirical tests, factor analyses was conducted and the validity and reliability of the variables were confirmed to be acceptable. The research hypotheses were tested by regression analyses. The mediating effects as well as the main effects were analyzed by SPSS statistical program. The results show that the higher the quality of the information system becomes, the higher the usability by the users of the system increases. Also, it was found that the users had more positive effect on the net benefit of the public informatization project. In addition, it was confirmed that there was a partial mediating effect by the users on the relationship between information system quality and the benefits. The results of the research suggests that we establish a management system to improve the business performance efficiently according to the priorities of detailed success factors from the viewpoint of the public information business, and the users who use the information system quality and system.

• Management & Information Systems Review
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• v.38 no.3
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• pp.113-125
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• 2019

This study empirically analyzes the effect of SNS informativeness, playfulness and reliability on purchase intention and the effect of consumer's purchase intention on business performance through structural equation model, In doing so, this study aims to suggest ways to enhance consumers' purchase intention and consequently increase the business performance through various SNS marketing strategies that can efficiently manage consumers. The questionnaires were distributed to adult men and women who are in their 20s through 60s, actively use SNS, and primarily reside in Daegu and Gyeongbukdo. The 400 copies of questionnaire were distributed from September 15 to October 1, 2018, of which 364 (91%) were used for the empirical analysis, except for 36 of the questionnaires that were unfaithful or unresponsive. Basic statistical analysis including frequency analysis was performed using SPSS 22.0 and AMOS 24.0, reliability and validity analysis were also performed, and finally hypotheses were tested by performing confirmatory factor analysis and path analysis of structural equation model. All of the SNS informativeness, playfulness and reliability were shown to have positive effects on the purchase intention. In addition, the effect of purchase intention on business performance was found to be significant. Companies should come up with a strategic SNS marketing plan to encourage consumers to enhance the willingness to purchase their products and services through SNS, and to make actual purchases, thereby improving business performance.

• Korean Journal of Agricultural and Forest Meteorology
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• v.21 no.2
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• pp.75-84
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• 2019

In this study, the random forest approach was used to predict the national mean rice yield of South Korea by using mean climatic factors at a national scale. A random forest model that used monthly climate variable and year as an important predictor in predicting crop yield. Annual yield change would be affected by technical improvement for crop management as well as climate. Year as prediction factor represent technical improvement. Thus, it is likely that the variables of importance identified for the random forest model could result in a large error in prediction of rice yield in practice. It was also found that elimination of the trend of yield data resulted in reasonable accuracy in prediction of yield using the random forest model. For example, yield prediction using the training set (data obtained from 1991 to 2005) had a relatively high degree of agreement statistics. Although the degree of agreement statistics for yield prediction for the test set (2006-2015) was not as good as those for the training set, the value of relative root mean square error (RRMSE) was less than 5%. In the variable importance plot, significant difference was noted in the importance of climate factors between the training and test sets. This difference could be attributed to the shifting of the transplanting date, which might have affected the growing season. This suggested that acceptable yield prediction could be achieved using random forest, when the data set included consistent planting or transplanting dates in the predicted area.