• Journal of Information Technology Services
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• v.20 no.2
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• pp.91-109
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• 2021

Recently, social and economic environment has been rapidly changed. In particular, the development of IT technology accelerated the introduction of databases, communication networks, information processing and analyzing systems, making the use of such information and communication technology an essential factor for corporate management innovation. This change also affected the accounting areas. The purpose of this study is to document changes in accounting areas due to the adoption of IT technologies in the era of technology and information, to define the required accounting professions in this era, and to present the efficient educational methodologies for training such accounting experts. An accounting expert suitable for the era of technology and information means an accounting profession not only with basic accounting knowledge, competence, independency, reliability, communication skills, and flexible interpersonal skills, but also with IT skills, data utilization and analysis skills, the understanding big data and artificial intelligence, and blockchain-based accounting information systems. In order to educate future accounting experts, the accounting curriculum should be reorganized to strengthen the IT capabilities, and it should provide a wide variety of learning opportunities. It is also important to provide a practical level of education through industry and academic cooperation. Distance learning, web-based learning, discussion-type classes, TBL, PBL, and flipped-learnings will be suitable for accounting education methodologies to foster future accounting experts. This study is meaningful because it can motivate to consider accounting educational system and curriculum to enhance IT capabilities.

• International Journal of Advanced Culture Technology
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• v.9 no.1
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• pp.121-128
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• 2021

In this study, we aim to suggest direction for landscape design of residential complex in Korea by studying target areas to understand how landscape urbanism was applied to residential landscape design as it is the majority of landscape design in Korea and by closely examining design elements to be considered for design of residential complex based on landscape urbanism theory. For the purpose of the study, some of public multifamily housing complex were selected as target areas and a survey was first conducted to understand how landscape urbanism was applied to design of these target areas. Then, by analyzing the survey results, we identified which elements were of importance to designing of multifamily housing complexes in Korea and how practical design of landscape urbanism works. From this study, we concluded that landscape urbanism theory is not just about design strategies, but more of comprehensive design methodology covering both operation and management and that such theory can be appropriately applied to design of multi-housing complexes in Korea. We also discovered that in order to apply landscape urbanism in design stage for multi-housing complex, selecting which design strategy/words in the previous study is not what's important, but comprehensive understanding and interpretation of design languages is key.

• Journal of Information Technology Applications and Management
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• v.28 no.3
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• pp.31-48
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• 2021

Knowledge is a key resource for organizations to gain and maintain competitive advantage. Therefore, it is important for organizations to motivate employees to share knowledge with each other in order to achieve optimal performance of knowledge resources. Despite the efforts of organizations to share knowledge, knowledge hiding is still prevalent among employees. In this paper, we want to analyze the factors that may cause more general and pervasive knowledge-hiding behavior in organizations through empirical analysis. The results of this study show that, first, the relationship between team cohesion and knowledge hiding has been verified differently depending on the sub-behavior of knowledge hiding : playing dumb, evasive hiding, and rationalized hiding. Team cohesion has been shown to significantly reduce the playing dumb and evasive hiding. On the other hand, it was shown that team cohesion did not have a significant causal relationship with rationalized hiding. Second, the moderating effect of ethical leadership has been statistically significant in terms of team cohesion and relationships with playing dumb and evasive hiding. In other words, the higher the ethical leadership, the stronger the negative relationship between team cohesion and knowledge hiding. Finally, the theoretical and practical implications of this paper and future research directions are discussed.

• Journal of the Korean Society of Safety
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• v.36 no.4
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• pp.88-98
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• 2021

Korean industry has achieved dramatic growth in a short time through continuous technical innovations. However, safety consciousness and management have not kept pace with industry growth. The characteristics of industrial accidents in socio-technical systems have become so complicated that it has been challenging for safety professionals to implement effective preventive measures because it is difficult to determine what is happening in the complex workplace. Thus far, they have focused on technical improvements and the requirements of OSH regulations to avoid legal responsibility. Accordingly, this study has used the systemic analysis method to explain the emergence of something unexpected in complex and multi-layered business structures, which is usually related to the variabilities of humans and organizations. This study chose a shipyard where a few fatal accidents had occurred because the shipbuilding industry includes numerous variabilities, including obtaining orders, manpower supply, procurement, etc. Systemic analysis progressed using FRAM based on two accident cases related to the truss platform used in LNG vessels. The outcome shows that each function within the system has its variabilities and has become coupled or dependent on other functions, increasing the possibility of accidents. This analysis method can provide OSH professionals with practical techniques for explaining what is happening in a complex socio-technical system and how to take proper measures.

• The Korean Journal of Pain
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• v.34 no.1
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• pp.114-123
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• 2021

Background: Evaluation of the effectiveness of caudal epidural injection on pain, spine mobility, disease activity, and activity of daily living in axial spondyloarthritis (SpA) patients. Methods: A total sample of 47 patients were registered in this study. They were randomly assigned into 2 groups; Group I received caudal epidural injections, ultrasound-guided, with 1% lidocaine hydrochloride mixed with triamcinolone, whereas Group II did not receive any injections. All participants fulfilled the ASAS criteria for axial SpA. Outcome measures were as follows: visual analogue scale, Oswestry disability index (ODI), modified Schober test, lateral lumbar flexion, and Ankylosing Spondylitis Disease Activity Score (ASDAS) with assessment at baseline, 2 weeks, and 8 weeks post-treatment. This clinical trial was registered on clinicaltrials.gov under the number NCT04143165. Results: There was a significant difference between both groups regarding pain, ODI, spine mobility and ASDAS scores in favor of group I. This effect was at its maximum after 2 weeks. Despite the decline of this effect after 2 months, the difference between the groups remained significant. Higher disease activity, younger age, and shorter disease duration were associated with better outcomes. Conclusions: Epidural injection of lidocaine and triamcinolone is a cost effective and a practical technique for controlling pain, as well as improving the function of the spine and disease activity scores in axial SpA patients with acceptable complications and relatively sustained effect.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.571-582
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• 2021

Employers and employees are seriously suffering from perceived organizational politics exhibited in the workplace, and they are searching for remedial ways. The current study was carried out to measure the (i) effects of the employees' perceived organizational politics on their behavioral outcomes, and (b) the remedial role of employees' social astuteness in the relationship of their perceived organizational politics to behavioral outcomes (i.e., work engagement and turnover intention). Seven hundred and twenty-five employees working in Nepalese A graded banks were surveyed to collect the perceptual cross-sectional data. The data were quantitatively analyzed, adopting the deducting reasoning approach. Regression analysis revealed that (i) perceived organizational politics negatively impacted on work engagement and positively impacted on turnover intention, (ii) social astuteness moderated the relationship between perceived organizational politics and employees' behavioral outcome. Moreover, perceived organizational politics' detrimental impact was less severe for employees who possess high social astuteness as compared to those who have less social astuteness. The remedial effect of social astuteness was measured more useful for high organizational politics perceiver than for low perceiver. A number of theoretical and practical implications are suggested to improve the employees' behavioral outcomes from the detrimental impact of perceived corporate politics.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.25-39
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• 2021

This purpose of this study is to investigate the association among mutual funds (MFs) risk measures and return parameters, evaluate mutual fund performance and also explore the best appropriate mutual fund performance measure for investment in Pakistan. Therefore, thirty-five mutual funds have been selected for the period 2007-2015. The Sharpe, Treynor, Jensen Alpha, Information ratio and Fama's Net Selectivity measures has been used to analyze MF performance. Our study findings show significant positive relation exist between Sharpe and Jenson alpha & information ratio (IR); Treynor ratio is negatively correlated to Jenson alpha and Jenson alpha is positively allied with IR. Moreover, association among performance measures, Fama's net selectivity is a major driver in leading to other measures but Sharpe and IR lead to Treynor ratio as well. Furthermore, performance measures are ranked in accordance standard deviation with the arrangement of Fama's net selectivity at top, Jenson Alpha at second, Sharpe ratio at third, IR at fourth and Treynor ratio at fifth position according to risk parameters in Pakistan. Overall, Jensen Alpha measure appears to be the best suitable mutual fund performance measure in Pakistan due to its practical nature. Finally, the Pakistani stock market index KSE100 (as benchmark) performs better than MF industry of Pakistan.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.217-224
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• 2021

This research seeks to determine what intellectual capital represented by indicators of conceptual skills, human skills, and technical skills plays a role in the development of financial technology. The consideration of fintech is more practical and economical. The concept of fintech is related to the rapid development of global technology by creating various new technologies, especially computer technology. This research uses secondary data; the population of this study is the top management companies in Indonesia during the new normal era. The sample in this research used a purposive sampling method, and the quantitative method. The results of this research indicate that the intellectual capital variable represented by conceptual skills has a significant positive role in the development of financial technology in the new normal era. This research posits that intellectual capital also has a role in the development of financial technology in the new normal. This is because the new normal period represents currently a new challenge in responding to the economic crisis that is resulting from Covid-19 pandemic around the world. Therefore, new concepts, new humanity, and new techniques are needed to develop financial technology, so that they can exist and encourage economic growth in this Covid-19 pandemic era.

• Asia-Pacific Journal of Business
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• v.11 no.2
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• pp.119-132
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• 2020

Purpose - This study seeks to deepen our understanding of abusive supervision and its negative consequences on subordinates. Specifically, it examines the underlying psychological mechanism between abusive supervision and subordinates' work engagement, in particular with its focus on the mediational role of psychological contract breach. Design/methodology/approach - Following the two rounds of pilot interviews, this study collected and analyzed 182 survey data from one construction company and one hospital - the sectors in which abusive supervision is known to be frequent, with one-month interval to avoid common methods variances. Findings - We have two key findings. First, abusive supervision is negatively related to subordinates' work engagement. Second, the psychological contract violation mediates the relationship between abusive supervision and subordinates' work engagement. Research implications or Originality - This study enriches extant research on abusive supervision by deepening our understanding of the underlying mechanism in which abusive supervision causes negative outcomes. On a practical note, companies need further efforts to address abusive supervision, for example, by introducing sophisticated HR practices, including accessible grievance procedures and more serious disciplinary actions, and/or by offering leadership educations to supervisors.

• Journal of Digital Convergence
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• v.19 no.3
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• pp.109-114
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• 2021

This study is to verify the mediating effect of self-efficacy in the relationship between elements of the ERG and organizational attachment. To verify this, a survey was conducted on employees working at companies in Korea and the research found that all three elements of ERG have a significant effect on self-efficacy, and self-efficacy also have a significant effect on organizational attachment. Thus, it was found that self-efficacy played a mediating role in the relationship between the three elements of ERG and organizational attachment. Based on these findings, we present practical implications while also presenting future research directions.