• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.91-97
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• 2021

The disclosure of corporate social responsibility (CSR) is an important part of the company. CSR disclosure (CSRD) is interesting to study because CSRD in the annual reports is very important in terms of attaining company objectives to satisfy the interests of stakeholders; protect employee's interests; clarify the extent of contribution of the company in both CSR activities and CSRD; assist appropriate investment decisions. This study examines the structure of share ownership and company size as determinants of CSRD in the banking industry. We use a quantitative approach in this approach, in which researchers start with hypotheses and then collect data that can be used to determine whether empirical evidence to support that hypothesis exists. The sampling technique used is purposive sampling so that the research sample was 14 banking companies that are listed on the Indonesian Capital Market Directory from 2015-2017. Data analysis techniques using multiple linear regression determined the relationship between research variables. The results of the study state that managerial ownership, institutional ownership, foreign ownership, and company size affect CSRD. This demonstrates that the role of managerial ownership, institutional ownership, and foreign ownership have an impact on CSRD and are deemed necessary for the corporate environment. Besides, company size determines the activities of CSRD so that it can increase public confidence in the company's operational activities.

• Journal of Korea Port Economic Association
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• v.31 no.3
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• pp.41-60
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• 2015

This paper investigates whether managerial ownership and foreign ownership have impacts on firm value, using a sample of logistics firms listed on the Korea Stock Exchange between 2008 and 2014. In the Korean economy, family-controlled business groups, known as chaebol, constitute a unique governance system. To acquire investments from controlling shareholders, a logistics firm is likely to be included in family-controlled business groups. Since reform of the governance structure of logistics firms in the South Korea enables shareholder value to be maximized, we analyzed ownership effects on firm value using pooled ordinary least squares. Empirical results showed that there was a significant positive relation between managerial ownership and firm value. This study also found that there was a significant positive relation between foreign ownership and firm value. We thus show that both managerial ownership and foreign ownership can protect shareholders by positively affecting firm values.

• Journal of the Korea Convergence Society
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• v.12 no.7
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• pp.181-191
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• 2021

Unlike in the past, successful global companies are striving to create a horizontal organizational structure and autonomous corporate culture by empowering their members with autonomy and responsibility. The purpose of this study is to conduct an empirical analysis on the effect of job stress and managerial coaching behavior on the effect of psychological empowerment on organizational commitment and turnover intention. Negative situational factors (job stress) and positive situational factors (managerial coaching behavior) were considered and presented at the same time, and their effectiveness was verified. As a result of the analysis, it was found that psychological empowerment had a positive effect on organizational commitment, but did not to affect turnover intention. Also, it was found that job stress and managerial coaching behavior had a mediating effect. The results of this study can be used as a effective guideline on creating an autonomous organizational climate and creating a successful corporate culture through this.

• Journal of Korea Trade
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• v.24 no.7
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• pp.54-72
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• 2020

Purpose - This study explores the contextual factors that affect the relationship between CEO overseas experience and firm internationalization. This study incorporates a wide range of contextual factors, including mega, macro, and micro variables. In particular, this study goes a step further from prior studies by incorporating a higher-order variable i.e., the global financial crisis that can constrain the managerial discretion of a CEO. Design/methodology - To structure the balanced data set before and after the 2008 global financial crisis, we used the data for the years from 2002 to 2014 from a sample of Korean manufacturing firms. Ultimately, 1101 firm-year unbalanced panel observations from 101 firms were used for the analysis. Findings - Our main findings can be summarized as follows. CEO overseas experience is positively related to firm internationalization. However, this relationship varies depending on the CEOs level of managerial discretion. As for the constraining moderation, the global financial crisis weakened the positive relationship between CEO overseas experience and firm internationalization. As for the enabling moderation, the CEOs tenure strengthened the relationship. Originality/value - This study adopted the knowledge, skills, and abilities (KSA) framework to explain the relationship between CEO overseas experience and firm internationalization. Moreover, we argue that the CEO-internationalization relationship depends on the specific context of the managerial discretion, focusing on the 2008 global financial crisis. Empirically, this study adopted the 2SLS procedure to correct endogeneity. Instead of taking the actual value of prior internationalization as a control, we estimated prior internationalization using the instrument variables at an industry level. This procedure made our estimation more robust.

• Journal of Sport and Applied Science
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• v.7 no.2
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• pp.53-60
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• 2023

Purpose: This study examines the role of leaders of sport organizations from the perspectives of rank-and-file volunteers. Specifically, the study explores which factors are important in leading volunteers and how rank-and-filers interact with their leaders. Research design, data, and methodology: This study reviews a comprehensive literature on volunteer and leadership theories which are trait theory, behavior theory, and contingency theory. Given the comprehension of prior structure of knowledge on leadership, the study provides a structure of knowledge on volunteer and leadership in sport context and discusses managerial implications for leaders in sport organization. Results: With an exploration of sport leadership, this study proposes a volunteer classification model which presents four-volunteer types: professional volunteer, company volunteer, general volunteer, and school volunteer. Furthermore, this study discussed managerial implications for sport organization leaders. Conclusions: Paid employees may be prepared to accept a job and its requirements mainly due to economic benefits. Volunteers, however, do not pursue economic benefits through their activity. Different types of motivation between paid employees and volunteers bring to surface how a leader influences volunteer effectively. A conceptual volunteer clarification model could be examined in real world situations. Insights for future studies were discussed.

• Proceedings of the Korea Concrete Institute Conference
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• 2004.05a
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• pp.450-453
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• 2004

The present study is a basic experiment on the estimation of the compression strength of high strength concrete, aiming at estimating the compression strength of mass test pieces of high strength concrete by giving the temperature hysteresis of the mass test pieces to managerial test pieces. Thus, this study made concrete test pieces in an optimal mix ratio for each strength level, and also created adiabatic curing tank and managerial test pieces. Then it carried out comparative analysis in relation to core strength and suggested equipment and a technique that can control the strength of high strength concrete mass more conveniently and accurately.

• International Commerce and Information Review
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• v.19 no.1
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• pp.257-278
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• 2017

The paper examines the ownership structure and the firm value of online firms in the world. Data are gathered by using FACTIVA database for firms in the Dow Jones index for the 2014 fiscal year. The Ordinary Least Squares regressions, the Generalized Linear Model, and the model selection criteria are employed to analyze the relationship between the dependent and the independent variables. The paper tests theories such as the convergence of interest theory, the managerial entrenchment theory, and the eclectic theory. The paper finds that the ownership structure has an influence on the firm value depending on the rank of the large shareholders. While the first large shareholders have a negative association with the firm value, the presence of the second and the third large shareholders have a positive influence on the firm value. The paper also finds that the identity of the largest shareholders whether they are insiders or outsiders have an influence on the firm value. The proportion of shareholding by a large shareholder and her identity are variables which predict a firm value.

• Journal of Satellite, Information and Communications
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• v.12 no.4
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• pp.125-130
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• 2017

In recent, a rapid growth of the air tourism and leisure industry and the massive amount of investing plan by the national government, the local authorities have drawn new investment of new market entrance companies and increasing investment of current companies which have been diversified their business area. Whereas, few research literature on the asset structure formation which is the base of investment activity has been studied. In this study, we suggest the results of the impact of the asset structure to the managerial outcomes by the analysis of the asset structure of air transport industry, the sea transport industry, and the ground passenger transport industry that have been representing of the air tourism and leisure industry. As results of this study, we suggest the reference point of future invest direction and the way of improving effectiveness of air tourism and leisure industry.

• Journal of Family Resource Management and Policy Review
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• v.11 no.4
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• pp.93-114
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• 2007

The purpose of this study was to analyze the educational program that is offered on the information menu in the homepage (Familynet) of the Healthy Family-Support Center (HFSC) and suggest developmental directions. For this purpose, first, it deduced that the managerial principles of the education program, from related theories, are included in the family-system, family-structure, family-structure analysis, family life-cycle and ecological system theories. Second, it analyzed the educational programs of 44 local centers that are connected to the homepage (familynet.or.kr) of HFSC. Finally, it suggested developmental directions for managerial improvements of educational programs. As a result, the most popular part in the educational program was parent education, especially the visiting-father education program. The number of couple-related education programs were fewer than those for parent education, because it is difficult for couples to be present at the same time. Family and Self-Cognition programs cover insufficient contents in the parent-education program. Though total program in familylife education is quite large, the number of programs in each separate part is far too small for such a wide subject. So, each part in the program should be made more sufficient. Finally, it suggested the development of an evaluation system and a coaching process as special services for families that are in different development stages and have different family experiences, resources, needs and goals.

• Korean Business Review
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• v.3
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• pp.23-46
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• 1990

I. Introduction: In management control, business analysis has to do with a performance evaluation and is accounted much of manager's decision making, Business indicator accounting is the vehicle of decision making and also feedback can be accomplished by it. This study is to build up a logic about what capacity for use the business indicator accounting has in making decision. Therefore it is significant to make clear the adjustment of decision and to study the function of business indicator. II. Adjustment of Decision and Accounting Work: Adjustment of decision is connected with accounting now that business indicator accounting has a function of decision making. And it should be tied up with specialization as a structure of system, organization, communication and stage system. III. Adjustment of Decision and Managerial Accounting: Managerial account makes a great contributin to the management in which each adjustment of decision should be accomplished. Let me make mention of how the adjustment of decision is accomplished concretely, and what contribution che managerial accounting makes. In an adjustment of decision, centralization and decentrialization of enterprise are very import and I think the three problems, such as the extent of sphere (procurement, production and maketing), the face of affairs (planning, implementing and controlling), the final surge (decision making and action) can be accomplished by the business indicator accounting. IV. Structure of System and Disciplinary Approach for Decision: Decision can be classified into syncronized decision and continuous decision, and is closely connected with centralization and decentralization. In the course of systematizing, the sort of decision is classified into a man in charge of decision, and object of decision, conditions of decision, and an adjusting of decision. For it's object, it has an analogical thinking and an analytic subdivision about the target area. And it is premised on getting a scientific understanding. I think a disciplinary approach remains in solving these intricate problems. V. Conclusion: In this study I dealt with a specialization as a structure in management system and a theory that adjustment is a necessary process in decision making. For an adjustment of decision, exchanging informations and communication are necessary, and accounting is in charge of the process. And then the centralization and decentralization of decision should be connected in the way of adjustment of decision. In case of decentralization, the adjustment of decision is accomplished by the exchanging informations through feedback, and in case of centralization, by the all-round planning. And also I found that syncronized decision and decentralized decision are linked together. It is natural that the function of business indicator accounting is called for to render more services for it. Therefore, according to the extent of centralization and decentralization accounting to adjust the decision, can be various. Consequently, in relation to the structure of system. I think it is necessary to make a theoretical and empirical study of the business indicator accounting.