• 제목/요약/키워드: Independence of management

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문화예술시설의 재정적 독립방안의 관점에서 시니어프로그램의 역할 (Role of Senior Program for Financial Independence in Culture and Art Facility)

  • 안필연
    • 품질경영학회지
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    • 제48권2호
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    • pp.345-359
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    • 2020
  • Purpose: Financial independence of the museum is an urgent issue in Korea. In this paper, methodology to combine arts and culture facilities with senior society is investigated based on case study of various senior programs in other countries. Methods: In this paper, case study of various senior programs from cultural and arts facilities in other countries are investigated in the aspect of public nature and independent management. Based on the analysis of the case study, optimal methodology is derived. Results: Based on case study of various senior program in other countries, it is clear that art and cultural facilities play important roles in participating elderly people to various social activities through developing programs specialized for elderly people. Conclusion: From analysis of the case study, senior program from arts and culture facilities provides more familiar contents rather than professional contents. Also, they consider more on communication and cooperation with local society to develop the senior program, which fulfill both public nature and financial independence.

이사회 독립성과 이사회 관여: 정보 제공 및 공유를 중심으로 (Examination of Board Independence and Board Involvement: The Role of Information Provision and Sharing)

  • 윤현중
    • 지식경영연구
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    • 제17권4호
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    • pp.105-127
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    • 2016
  • There is a growing awareness about the role of the board of directors in decision making, which is crucial to vitalize board activities in Korean firms. Given the academic and social needs, the current study is designed to identify the relationship between board independence and the board involvement of directors, highlighting the important aspects of information provision from diverse channels and information sharing among external directors. In this study, I include not only traditional variables to address the structural independence of the board but also the information provision and information sharing variables to explain how external directors, on average, are involved in board decisions. The research results from 136 Korean business samples show positive relationships between board independence and board involvement, but the influence of information provision and sharing proves to be significant in increasing the level of the board involvement of external directors. These findings suggest that active communication and information sharing among external directors, as well as an independent structural design for the board of directors, are important factors to improve the level of board involvement. Based on these results, the current paper provides theoretical and practical implications for corporate governance and knowledge management. Future research directions and limitations are also discussed.

The Effect of Non-Audit Services on Auditor Independence: Evidence from Vietnam

  • DOAN, Nga Thanh;PHAM, Cuong Duc;NGUYEN, Thuong Thi Uyen;VU, Mai Phuong;PHAM, Lam Ha
    • The Journal of Asian Finance, Economics and Business
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    • 제7권12호
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    • pp.445-453
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    • 2020
  • Independence is a factor which has a significant impact on auditing quality, especially in the recent times where the marketplace is increasingly demanding transparency. The independence of auditors is assessed based on the main criteria such as the reliability of the audit opinions, the accuracy, truthfulness of financial reports, and the objectivity in the opinions of the auditor. The study investigates the effects of non-audit services (NAS) on auditor independence in emerging economies such as Vietnam. Non-audit services include taxation services, management advisory services and outsourcing internal audit services. Based on previously relevant researches, the authors develop hypotheses and a regression model about non-audit services (independent variables) and audit independence (dependent variable). The research collects data by 5-scale Likert questionnaire. The findings indicate the relationship between NAS and auditor independence. Specifically, the results reveal two main factors that have influence on auditor independence, namely, taxation services and management advisory services. The results of our research can be considered as new findings and can be compared to previous researches in Vietnam, which establishes a new viewpoint about the relationship between the NAS and the independence of the auditor. This result can be implemented for countries or jurisdictions which are similar to Vietnam.

미혼여성의 부모로부터의 심리적 독립에 미치는 가족체계의 영향 (The Effects of Family System on Psychological Independence from Parents among Unmarried Women)

  • 이진하;최연실
    • 가정과삶의질연구
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    • 제24권4호
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    • pp.75-92
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    • 2006
  • This study examines the psychological independence in the family system of unmarried women to see how well they become psychologically independent within the relationships with family. A total of 452 subjects of the study were sampled from 20 to 30 unmarried women living in Seoul, Incheon and Gyeonggi-do. The results of the study are as follows: First, the scores of unmarried women's perception of family system were normal category. The scores of family system of unmarried women showed to be distributed to high scores among the overall ranges of scores which means they recognized their family system in general in a healthy way. Second, the level of the subjects' psychological independence from their fathers was shown to be higher than that from their mothers. The result means unmarried women were more dependent on their mothers than fathers. Third, the family system of unmarried women affected the level of psychological independence from their parents. The sub-factors of the family system significantly affected the level of psychological independence. Particularly, enmeshed and disengaged boundary and cooperative factors between spouses and generations affected the level of psychological independence. Fourth, the family system affected each sub-factor of psychological independence of unmarried women. Even though family system were different depending on each sub-factor of psychological independence, they affected the level of psychological independence.

이사회의 독립성이 기업성과에 미치는 영향 : CEO의 기업 내 경력과의 상호작용효과에 대한 연구 (Effect of Board Independence on Performance: Interaction Effect with CEO's Firm Specific Experience)

  • 유재욱;김광수
    • 경영과정보연구
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    • 제24권
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    • pp.1-24
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    • 2008
  • This paper examines the direct effects of board independence and also its interaction effects with CEO's firm specific experience on firm performance. The findings in an hierarchial regression analysis of multiyear sample of computer hardware companies indicate that independent, outsider directors are beneficial to firms' performance when CEO has high-level of firm specific experience whereas it is harmful when CEO has low-level of firm specific experience. However, separating the positions of board chair and chief executive officer that has been used as another means for increasing board independence does not influence to firms' performance. These findings imply that researchers in corporate governance should reconsider the relative weight placed on directors' monitoring and assistance role. Rather than focusing predominantly on directors' willingness or ability to control executives, in future research scholars should yield more productive results by focusing on the assistance directors provide in bringing valued resources to the CEOs and in serving as a source of advice and counsel especially for CEO's improvement of management technique. In addition, they should pay more attention on identifying intervening processes between board and firm performance in order to provide optimal governance mechanisms and configurations to practitioners.

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Comparison of Functional Independence among Community-dwelling Older Adults in Rural Areas in South Korea and the United States

  • Lee, Jia
    • 성인간호학회지
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    • 제24권5호
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    • pp.540-545
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    • 2012
  • Purpose: The purpose of the study was to compare level of functional independence and its correlates among community-dwelling older adults in rural areas between South Korea and the United Sates. Methods: The study employed a comparative and correlational design. Data were collected from 198 community-dwelling older adults in rural areas (South Korea=100, & US = 98). Functional independence, cognitive function, obesity and general characteristics were measured. Results: From both countries, approximately fifteen percent of older adults living independently had cognitive problems without any treatments. Among Korean older adults functional independence was associated with a number of chronic diseases and aging while in the United States the participants had a negative correlation with obesity and aging. Conclusion: For Korean older adults in rural areas, nurses should focus on monitoring older adults' abilities to manage chronic illness and designing self-management programs while in the United States the focus should be on healthy lifestyle programs about exercise and diet to increase functional independence.

일제강점기의 광주학생독립운동 독서회 아카이빙에 관한 연구 (A Study on the Archiving of Gwangju Student Independence Movement Reading Club during the Japanese Colonial Period)

  • 장우권
    • 한국문헌정보학회지
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    • 제55권1호
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    • pp.593-618
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    • 2021
  • 이 연구는 광주학생독립운동과 독서회의 활동에서 생산된 자료수집과 자료해제를 통한 내용과 서지를 조사하여 독서회의 아카이브 형성과 효율적인 관리 방안을 제시하는데 있다. 이 연구는 문헌조사와 독립운동 관련 기관과 조직 등을 방문, 자료조사, 면담 등을 활용하여 이루어졌다. 연구의 결과는 광주학생독립운동의 의의, 3차례 발생, 참여학교와 학생 수, 독서회조직과 활동, 독립운동 참여형태, 광주학생독립운동 기록정보, 기록정보자원의 특징, 기록정보자원관리 현황, 기록정보자원의 수집체계와 아카이빙, 기대효과와 활용방안을 제시하였다.

전문경영인의 지분율과 소유구조상의 특성이 상근감사의 독립성에 미치는 영향에 대한 연구 (Antecedents of the Independence of Standing Auditor: An Empirical Analysis in the Perspective of Ownership Structure)

  • 이은화;유재욱
    • 경영과정보연구
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    • 제38권3호
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    • pp.35-53
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    • 2019
  • 감사기구는 조직 내에서 감시와 통제 활동을 통해 전문경영인의 기회주의적인 의사결정과 행위를 줄여 주는 기능을 수행하는 내부통제 메커니즘으로서의 높은 독립성이 요구된다. 본 연구는 기업의 소유구조 상의 특성들이 상근감사의 독립성에 미치는 영향을 분석하는데 주된 목적을 두고 실행되었다. 그리고 이 같은 목적을 달성하기 위하여 상근감사의 독립성을 전문경영인과의 학연과 출신기업을 기준으로 산출한 후 전문경영인의 지분율이 독립적인 상근감사의 선임에 미치는 영향을 분석하였으며, 내부대주주인 특수관계인과 외부대주주인 기관투자자 및 외국인투자자의 지분율이 이 같은 관계에 미치는 조절효과를 분석하였다. 분석결과에 따르면 전문경영인의 지분율과 상근감사의 독립성은 부(-)의 관계가 있으며, 특수관계인의 지분율은 이 같은 관계를 정(+)의 방향으로 조절하는 것으로 나타났으나, 외국인투자자와 기관투자자 지분율의 조절효과는 통계적으로 유의하지 않았다. 이러한 연구 결과는 전문경영인은 자신의 지분율이 높아 질수록 강화된 권한을 활용하여 독립성이 낮은 상근감사를 선임하려고 시도하는 반면, 특수관계인들은 자신들의 부를 보호하는데 도움이 되는 독립성이 높은 상근감사를 선임하고자 한다는 사실을 보여주고 있다. 본 연구는 기업의 소유구조 상의 특성들이 독립적인 상근감사의 선임에 미치는 영향을 분석한 첫 번째 연구로서, 분석결과는 전문경영인과 소유구조 상의 특성에 따른 상근감사 선임기준에 대한 실무적 가이드라인을 제공하고 있다.

The Impact of Financial Integration on Monetary Policy Independence: The Case of Vietnam

  • TRAN, Ha Hong;LE, Thao Phan Thi Dieu;NGUYEN, Vinh Thi Hong;LE, Dao Thi Anh;TRINH, Nam Hoang
    • The Journal of Asian Finance, Economics and Business
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    • 제8권2호
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    • pp.791-800
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    • 2021
  • Along with the trend of financial globalization, Vietnam has undergone a process of increasing financial integration. The great capital inflow poses a problem for the monetary policy's ability to follow a planned target during the changes in the global financial markets. This paper aims to examine the impact of financial integration on monetary policy independence in Vietnam and investigate the role of foreign exchange reserves on this relationship. The research borrows from Mundell-Fleming's Trilemma theory. The results show that increasing financial integration reduces the independence of monetary policy in the short term, and foreign exchange reserves have not shown an apparent role in Vietnam. In addition, increasing exchange rate stability has a negative impact on the independence of monetary policy, but it has an impact on growing market confidence and partly supporting the management process of monetary policy in the short term. Therefore, in the long run, Vietnam needs to allow exchange rate flexibility more, but there should not be sudden changes; the size of foreign exchange reserves should be strengthened to facilitate the implementation of an independent monetary policy with an obvious impact in the context of an increasing scale of international capital flows in the future.