• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.105-112
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• 2021

This study aims to find empirical evidence of the effect of increasing income on the potential transfer of wealth from manufacturing companies that go public to stakeholders. Earnings management with an accrual approach with the Modified Jones model is an identifier of the availability of earnings management practices, without paying attention to both positive and negative symbols. The interpretation of the results of the discretionary accrual measurement between positive and negative symbols has different meanings. Positive discretionary accruals indicate that management uses income-increasing techniques. Meanwhile, negative discretionary accruals indicate that management uses income-reducing techniques. Income-increasing techniques tend to be viewed as opportunistic behavior of managers. This study used 111 data from manufacturing companies listed on the IDX (Indonesia Stock Exchange) from 2015-2018. Path analysis is used to test the hypothesis. The results of this study are in line with the point of view of management strategy, increasing income is used as a way to transfer potential welfare from the company to stakeholders. Social welfare (tax) and managerial remuneration are proven to be mediators in increasing the effect of increasing income on future company value. Further research can complete the potential welfare transfer against the shareholders related to income-increasing strategy.

• 정보관리학회지
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• 제38권1호
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• pp.87-112
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• 2021

현재 공공도서관의 자원봉사자는 주로 내부 인력보충의 측면으로 관리되고 자원봉사자 관점에서의 고려가 부족하여 참여의 지속성과 경영효과가 제한적이다. 본 연구는 공공도서관 자원봉사자의 참여 동기와 지속 요인들을 검토하고 이 요인들이 자원봉사자의 만족도와 마케팅 의도에 미치는 영향을 파악하는 것을 목적으로 한다. 이를 위해 자원봉사자, 만족도, 동기요인에 대한 이론적 개념을 기반으로 각 변수에 대한 개념 및 측정요인을 확인하였으며, 자원봉사자 5명의 심층면담을 통해 연구가능성 및 고려요인을 검토하였다. 이를 바탕으로 개발된 설문지로 설문조사를 진행하여 수집된 데이터를 기반으로 통계분석을 실시하였다. 분석 결과, 자원봉사자의 참여동기와 지속 요인은 보수 등의 관리적 요인보다 정서적·심리적 요인들이 자원봉사자 만족도와 마케팅 의도에 영향을 미쳤다. 이러한 결과는 관계 중심적 관리 방식으로의 변화의 필요성을 나타내며 자원봉사자를 인력 충원의 관점으로 인식했던 것에서 더 나아가 자원봉사자의 만족을 기반으로 한 공공도서관의 마케팅 자원으로서 활용가치를 높였다는 점에서 의의가 있다.

• 보건행정학회지
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• 제8권1호
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• pp.15-51
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• 1998

compensation is a major function of human resources management. The hospital industry is characterized by its remarkable labor intensity and human resource input by unit. That is why the hospital industry has a higher level of wage/cost ration. The issues of how much the hospital personnel's direct financial compensation amounts to and how the organizational and other factors generate compensation differentiation, are central problems for research in hospitals. But there have been few approaches to study staff compensation in hospitals, its magnitude and inter-hospital relative compensation amounts for the same personnel. A worker who moves from low-wage to a high-wage employer can usually increase his or her pay without change in job description. This means in the cases of same jobs, relative importance is different for each hospitals. The purpse of this study were to find the compensation levels of hospital personnel and to determine the factors affecting compensation levels of hospital personnel. The unit of analysis is the hospital and 145 hospitals were studied for nurse(RN), medical technoloist(MT), managerial personnel(MP) and 100 hospitals for medical doctor(MD). In this study the definitions of direct financial compensation are before tax, excluding employer's contriution and total annual remuneration received by the employee. Main findings of the research can be summarized as follows. 1. Direct financial compensation of hospital personnel are MD 45,056,000 won, RN 9,222,000 won, MT 9,513,000 won and MP 9,185,000 won in the starting year's employment in hospital. 2. According to determinants of hospital personnel compensations, there are no statistical significant variables to determine the level of MD's compensation. Wlith RN and MT's compensation level, the greater the patient revenue per 100 hospital beds, the higher the RN compensation and the tertiary hospital's compensation is much more than other types of hospitals. The location of hospital is another determinant factor for the MT's compensation level. Hospitals that are in the uban area have lower compensation level than rural area. There are the same results in MP with MT. Conclusions can be drawn from the results of the study. First, the wage differentiation of MD and other health personnel still remains and the differentiation existed in inter and intra job personnel of hospitals. Second, determinants of hospital personnel personnel compensation level are patient revenue, location, and type of hospital level.