• The Journal of Asian Finance, Economics and Business
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• 제10권1호
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• pp.31-40
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• 2023

This paper investigates the effect of independent directorship on the firm performance of Chinese listed companies under the impact of the global COVID-19 epidemic. The study starts by assessing the relationship between independent director-related characteristics and firm performance, then mines independent director characteristics variables, collects variable data, proposes reasonable hypotheses, and constructs a data model. 1597 companies listed on Shanghai and Shenzhen stock index, China, from 2020 to 2021 has been selected as the research sample. An empirical study on the relationship between independent directors' characteristics and firm performance was conducted using SPSS25. The results show that under the impact of the global COVID-19 epidemic, the proportion of independent directors on the board of directors, the age of independent directors, the remuneration of independent directors, and the overseas background of independent directors in Chinese listed companies have a negative relationship with the current firm performance, while the proportion of female independent directors and the part-time rate of independent directors do not have a positive effect on firm performance. The findings of this study strongly imply that independent directors' characteristics play a significant role in corporate governance and firm performance in Chinese listed companies and that the external environment has an impact on how well independent directors can carry out their duties.

• Asian Journal of Business Environment
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• 제9권2호
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• pp.35-46
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• 2019

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

• 수산경영론집
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• 제36권3호
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• pp.37-63
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• 2005

According to the Fisheries Cooperative Law, the Fisheries Cooperative has made a substantial contribution to the development of Korea's fisheries industry amid the nation's rapid economic growth and drastic social changes since its establishment in April 1st 1962, It is, however, generally believed that the cooperative has made a poor performance in improving its business constitution. Therefore, the reform of its board of director system is one of the ways to strengthen the constitution. For the purpose of making the board of director system to operate rationally, this dissertation is divided into five chapters. Chapter I provides an overview of this study, such as research background and objectives. Chapter II focuses on the Fisheries Cooperative's board of director: its function, composition, and election. Chapter III analyzes the responses of the Fisheries cooperatives to questionnaires about the board of director system, and subsequently presents the causes and the meaning of the analysis results. Chapter IV deals with the various ways to improve the Fisheries Cooperative's board of director system, including director and cooperative governance. Finally, Chapter V draws a conclusion of this study. The independent function of the Cooperative's board of director and responsible directorship is one of the most important factors which can prevent the Cooperative from insolvency. Unlike the past, not only it has become difficult to keep the Cooperative's business under the government's support, but also the Cooperative itself is now facing a situation where the support from the government cannot be expected. This ist he reason why the Cooperative should manage itself autonomously, workout its organization, and respond to the current situation with a renovativemanagement and business strategy. Therefore, a rational operation of the board of director is urgently needed.

• Asian Journal of Business Environment
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• 제7권2호
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• 경영과정보연구
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• 제7권
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• pp.293-315
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• 2001

In America, there has been increased empasis on corporates social responsbility in connect with corporate governance. Modern statutes have been enacted expressly empowering corporations to make donations for the public welfare or for charitable, scientiffic, or educational purposes. the Securities and Exchange Commission in the 1970's stressed improvement in corporate accountability by changing the traditional corporate governance, with emphasis on independent directors, and disintrested overview. The Korean Commerce Code and the Securities Exchange Law have introduced the independent outside-director and the audit committee. This outside-directors and the audit committee should supervise the corporate management by the managing directors to make donations for the public welfare or for charitable, scientiffic, or educational purposes. Korean statutes include many problems that would lose effect of corporates social responsbility in management. In order to become effective the corporates social responsbility, it should be established newly a provision of corporates social responsbility. And the outside-directors should be independent of and supervise the managing directors, and make donations for the public welfare. And the shareholders' supervisement rights on the managment should be strengthen.

• 만화애니메이션 연구
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• 통권35호
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• pp.89-106
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• 2014

캐나다 출신 애니메이터 노먼 맥라렌Norman McLaren에 따르면 "애니메이션은 움직이는 그림의 예술이 아니라 그려진 움직임의 예술이다".라고 한다. 그의 견해와 같이 애니메이션은 정적인 것을 동적으로 만드는 마술과 같은 역할을 한다. 특히 애니메이션의 공간은 여러 개의 레이어가 하나로 합쳐지면서 발생하게 되므로 역시 다른 예술에서는 볼 수 없는 독자적인 공간을 만들어 낸다. 또한 애니메이션에서 움직임은 영화Live-action와 달리 감독의 주관적 세계에 따라 얼마든지 창조해 낼 수 있기 때문에 보다 자율적으로 존재한다. 본 논문에서는 일본 출신의 애니메이션 감독이자 현대미술 작가인 타바이모(TABAIMO)의 작품을 토대로 감독의 주관적 세계에 입각한 애니메이션에 대해 공간 및 움직임에 대하여 연구한다. 그녀는 평면을 극대화 한 색감과 원근을 독자적으로 사용하였으며 이는 현실에 없는 새로운 세계를 만들어 내는데 일조하였다. 이러한 공간에서 만들어 내는 움직임은 보편적이기 보다는 상대적이다. 그러므로 타바이모의 애니메이션은 주제에 따른 감독의 세계관을 보다 독창적으로 보이는 장치를 적극적으로 사용하였으며 관객은 낯설지만 새로운 세계에 참여할 수 있게 된다.

• 공연문화연구
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• 제32호
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• pp.549-594
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• 2016

본 연구는 인쇄된 텍스트를 수행자 텍스트로 변환하고, 그것을 바탕으로 하나의 예술적 구성물을 구축하는 연출가의 모든 행위 중에서 '드라마투르그'적 수행에 주목한다. 대상은 도스토옙스키의 장편소설 <죄와벌>을 원텍스트로 무대화 된 4편의 연극이다. 이는 7년간의 장기 프로젝트의 결과로, 한 극단에서 창작되었다는 특징이 있다. 본 연구는 이 프로젝트를 중심에서 이끌었던 연출가에 의해 집필된 것이다. 연출가는 러시아 실험연극의 행보를 이끈 메이에르홀드의 1926년 <검찰관> 공연을 그 이론적 토대로 삼아, 창작에 있어 그의 세 가지 기본 명제를 도출했다. 1. 연출가는 '연극의 작가(автор спектакля)'이다 2. '새로운 연극(новый театр)'은 '문학으로부터(из литературы)' 창조된다. 3. 연극이란 한 편의 희곡이 아니라 '작가의 모든 것(всего автора)' 을 무대화 하는 것이다. 7년간의 프로젝트의 중심에 선 '연출가'가 메이에르홀드의 이 세 가지 명제를 중심으로 창작의 이론적 근거를 마련한 것이다. 본 연구의 목적은 첫째, 메이에르홀드의 연극 <검찰관>을 중심으로 세 가지 명제가 도출된 과정을 추이한다. 둘째, 메이에르홀드의 연출방법론적 명제들을 소설텍스트의 희곡화 과정에 어떻게 적용시키며 '실천'했는가에 대한 기록이다.

• The Journal of Asian Finance, Economics and Business
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• 제5권2호
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• pp.53-61
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• 2018

Corporate governance has received massive attention in academic research nowadays due to several recent corporate failures. Inefficiency of corporate governance mechanisms have driven the minds of the researchers and the policy makers to look with more insights into this area. Board composition, as part of corporate governance mechanism, plays a significant role to achieve company's goals or objectives and ensure transparency and accountability. The objective of this study is to find out the efficiency of board composition through board size, independent directors and female directors on firm performance in the listed manufacturing firms of Bangladesh. In this study, a sample of 162 firm years are considered as the sample during the period of 2011 to 2016. This study finds that large board is the significant explanatory variable in improving firm performance. This study also shows that board independence and female directors have no significant association with firm performance which implies that instrument of corporate governance mechanism particularly board composition is very weak. This study recommends that code of corporate governance, specially the role of independent directors and female directors, should be reformed in the light of cultural and institutional context along with the effective enforcement.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.877-883
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• 2020

The purpose of the article is to evaluate the factors that affect the degree of environmental accounting information disclosure. Data are collected from 87 industry companies listed on the Vietnamese stock market from 2009 to 2019. I focus on the effect of factors such as the Firm size, Profitability, Leverage, Firm age, and Independent auditors. To explain the causal relationship between factors, I construct the regression model and then test it by using different statistical method approaches, including the pooled OLS, the fixed effects model, and the random effects model. Then I conduct testing of model defects: White Test, Wooldridge Test, Hausman Test, and Wald Test. The Feasible Generalized Least Squares (FGLS) method is used to analyze the image factors that affect environmental accounting information disclosure. The results show that the extent of environmental accounting information disclosure is influenced by factors: firm size, uptime and independent audit. These factors positively affect the level of environmental accounting information disclosure; independent audit has the greatest influence. Based on the research results, the author gives recommendations to improve the disclosure of environmental accounting information for industrial enterprises listed on the Vietnamese stock market, increasing the competitiveness of the public company in terms of global integration.

• 대한간호학회지
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• 제30권5호
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• pp.1156-1169
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• 2000

The study was aimed at developing an independent hospice center model that would be best suited for Korea based on a literature review and the current status of local and international hospices. For the study, five local and six international hospice organizations were surveyed. Components of the hospice center model include philosophy, purpose, resources (workers, facilities, and equipment), allocation of resources, management, financial support and hospice team service. The following is a summary of the developed model: Philosophies for the hospice center were set as follows: based on the dignity of human life and humanism, help patients spend the rest of their days in a meaningful way and accept life positively. On the staff side, to pursue a team-oriented holistic approach to improve comfort and quality of life for terminally ill persons and their families. The hospice center should have 20 beds with single, two, and four bed rooms. The center should employ, either on a part-time or full-time basis, a center director, nurses, doctors, chaplains, social workers, pharmacists, dieticians, therapists, and volunteers. In addition, it will need an administrative staff, facility managers and nurses aides. The hospice should also be equipped with facilities for patients, their families, and team members, furnished with equipment and goods at the same level of a hospital. represented by a center director who reports to a board and an advisory committee. Also, the center director administers a steering committee and five departments, namely, Administration, Nursing Service, Social Welfare, Religious Services, and Medical Service. Furthermore, the center should be able to utilize a direct and support delivery systems. The direct delivery system allows the hospice center to receive requests from, or transfer patients to, hospitals, clinics, other hospice organizations (by type), public health centers, religious organizations, social welfare organizations, patients, and their guardians. On the other hand, the support delivery system provides a link to outside facilities of various medical suppliers. In terms of management, details were made with regards to personnel management, records, infection control, safety, supplies and quality management. For financial support, some form of medical insurance coverage for hospice services, ways to promote a donation system and fund raising were examined. Hospice team service to be provided by the hospice center was categorized into assessment, physical care, emotional care, spiritual care, bereavement service, medication, education and demonstrations, medical supplies rental, request service, volunteer service, and respite service. Based on the results, the study has drawn up the following suggestions: 1. The proposed model for a hospice center as presented in the study needs to be tested with a pilot project. 2. Studies on criteria for legal approval and license for a hospice center need to be conducted to develop policies. 3. Studies on developing a hospice charge system and hospice standards that meet local conditions in Korea need to be conducted.