• 제목/요약/키워드: Responsibility Gap

검색결과 58건 처리시간 0.024초

치명적 자율무기체계의 도덕적 책임 문제 연구 : 로버트 스패로우의 '책임간극' 이론에 대한 고찰 (A Study on the Moral Responsibility of Lethal Autonomous Weapon Systems (LAWS): Focused on Robert Sparrow's "Responsibility Gap" Theory)

  • 문현영;김상수
    • 문화기술의 융합
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    • 제9권4호
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    • pp.375-381
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    • 2023
  • 미래 전장 양상이 초연결성에 기반한 전장 네트워크 발전에 기반할수록 그 결과 또한 예측할 수 없는 불확실성이 더욱 커질 것으로 예견된다. 이런 환경에서 인공지능에 기반한 자율무기체계 도입은 그 불확실성을 더욱 증대시킨다. 불확실성이 증대된 환경에서 공동의 작업으로 인해 도출된 결과에 대한 책임을 평가하는 것은 그 중요성에도 불구하고 선명한 방향을 정하지 못하고 있으며 누구도 충분한 책임을 지지 않는 책임간극(responsibility gap)에 대한 우려도 있다. 이에 따라 이 글에서는 자율무기체계의 운용양상을 분석하고 그 과정에서 발생할 수 있는 윤리적 문제로서 책임간극의 문제를 로버트 스패로우의 이론을 통하여 고찰해볼 것이다. 그의 주장을 면밀히 살펴보고 치명적 자율무기체계(lethal autonomous weapon system, LAWS)의 운용에서 책임간극은 극복 가능한 것임을 밝힌다. 간극이 아닌 책임의 프레임이 앞으로 다가올 전장 환경에 더 적합함을 보여줌으로서 신중한 무기체계 개발 및 사용의 기반을 마련하고자 한다.

Audit Expectation Gap: Empirical Evidence from Vietnam

  • NGUYEN, Hieu Thanh;NGUYEN, Anh Huu
    • The Journal of Asian Finance, Economics and Business
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    • 제7권5호
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    • pp.51-60
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    • 2020
  • The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.

Corporate Social Responsibility and Financial Performance From Chinese Consumers Perspective: Application of Value Engineering Theory

  • Yuan, Xina;Lin, Xiaoqing;Ding, Meixia;Xu, Lei
    • Journal of East Asia Management
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    • 제5권1호
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    • pp.1-31
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    • 2024
  • Based on the perspective of consumers and the method of value engineering, this paper uses "CSR expectation deviate level" to measure corporate social responsibility, and discusses the influence of corporate social responsibility on financial performance and its action path. This paper collected the questionnaire survey data of 878 consumers and the panel data of 98 listed companies from 2009 to 2012. The empirical results show that: (1) Consumers pay more attention to products and services, charity, environmental protection and their responsibilities to employees, and less attention to their responsibilities to shareholders or creditors and partners; (2) Corporate social responsibility is negatively correlated with financial performance, and corporate marketing ability plays a moderating role in it. That is, the smaller the gap between the level of corporate social responsibility fulfilled by enterprises and consumers' expectations, the better the financial performance of enterprises, which also reminds enterprises that they need to rationally allocate corporate social responsibility resources and constantly cultivate their own marketing capabilities, so as to better meet the level of corporate social responsibility expected by consumers. The value engineering method quantifies consumers' value perception of corporate social responsibility, which has a certain practical guiding role. Of course, there are some limitations in this paper, and future research can further explore the potential impact mechanism.

중국 대형상업은행 사회적 책임의 법률적 측면 및 기대효과에 관한 연구 (A Study on Social Responsibility's Legal Aspects and Its Expectation Effectiveness of Chinese Large Commercial Banks)

  • 노은영;김주원;김용준
    • 국제지역연구
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    • 제18권3호
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    • pp.147-173
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    • 2014
  • 평균 9% 성장이라는 외적인 성과와 달리 소득 격차, 빈부 격차 및 지역 격차 등의 사회적인 문제는 중국이 지금까지 이어온 성장세를 지속할 수 없을 것이라는 부정적 견해의 주요 원인이 되었다. 이러한 이유로 중국 정부는 CSR에 대한 제도적인 규정이 기업의 지속가능한 발전을 위한 선택적 사항이 아닌 필수적인 사항임을 인식하기 시작하였다. 특히 11.5규획이 시작되고 3차 개정 "회사법"이 시행된 2006년은 중국의 CSR 원년이라고 할 수 있다. 11.5규획에서 CSR을 처음 언급하며 사회적 관심을 불러일으켰다면, 개정 회사법에서는 사회적 책임이라는 단어를 처음으로 법률 조항에 삽입시켰다. 그리고 12.5규획에서는 '지속가능한 발전'을 핵심목표로 설정하고 본격적으로 CSR에 대한 구체적인 방안을 기업정책에 반영하고 있다. 은행의 사회적 책임은 은행고유의 산업적 특징으로 인하여 일반기업보다 더 구체적이고 강제적인 규정을 마련하고 있다. 우리나라 은행이 중국시장에 성공적으로 진출하고 안정화하기 위해서는 중국정부의 거시정책을 반영하고 적절한 대응방안을 마련하는 것이 중요할 것이다. 이에 본 논문에서는 중국정부의 중요 거시정책 중 하나인 CSR을 중심으로 논의를 전개하였다. 특히 상업은행의 사회적 책임이 은행법 체계에 어떻게 반영되어 있으며 문제점이 무엇인지, 그리고 향후 상업은행의 사회적 책임과 관련한 입법 방향에 대하여 연구하여 전략적 시사점을 제공하고자 하였다.

국가수준 학업성취도 평가 결과에 나타난 지역 규모별 특성 분석 -2010년, 2011년 초등학교 수학과 결과를 중심으로 (An analysis on the achievement characteristics among regional scales : Based on the 2010, 2011 National Assessment Educational Achievement results in elementary mathematics subject)

  • 조윤동;조성민;최인선
    • 한국수학교육학회지시리즈A:수학교육
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    • 제52권3호
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    • pp.303-317
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    • 2013
  • Recently in South Korea, various methods are followed in decreasing educational gap between region and social classes through school education. The National Assessment Educational Achievement(NAEA) intends to strengthen responsibility of school education and manage quality of curriculum. Besides, the NAEA intends to bridge achievement gap which is one of educational gaps by grasping the characteristics of academic ability to guarantee basic academic ability. There is not much research about the educational gap among regional scales. Therefore in this study, to examine the achievement characteristics among regional scales closely, we analyse the 2010, 2011 NAEA results in elementary mathematics subject and explore characteristics of items which have sharp differences between local population sizes. The results of the analysis has been showed that the educational gap between 'big-sized cities' and 'small and midium-sized cities' has been increased, but the overall educational gap among regional scales has been decreased.

맞벌이 부부의 통근시간 관련 요인: 첫 자녀의 연령에 따른 집단별 비교 (Factors Related to the Commute Time of Dual-earner Couples: From a Family Developmental Perspective)

  • 김소영
    • Human Ecology Research
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    • 제58권2호
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    • pp.255-266
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    • 2020
  • This study observed and investigated the commute time of dual-earner couples from a family developmental perspective. It tested whether the household responsibility hypothesis was effective in explaining the gender gap in the commute time for these couples. I extracted 2,103 time diaries written by 1,266 matched couples from the 2014 Korean Time Use Survey data for this study. The sample was categorized by the age of the eldest child into four age groups of 0-6, 7-12, 13-18, and 19-29. Analytic results from ANOVA, Scheffé test, and OLS regression are as follows. First, husbands traveled longer hours to work than wives in all age groups, while the commute time of couples tended to increase along with the child' age. However, couples in the child group aged 7 to 12 had the shortest commute time. Second, domestic labor time of wives were negatively associated with the commute time, which appeared to support the household responsibility hypothesis. Third, in the child group aged 7 to 12, wives spent more time for work commute as their income increased; however, wives with traditional gender role attitudes had a shorter commute time in the child group aged 0 to 6. Forth, neither the wives' nor husbands' work characteristics were related to the wives' commute time; however, both wives' and husbands' work characteristics were related to the husbands' commute time. The findings suggest the possibility of spatial entrapment by working wives throughout the family life cycle due to household responsibilities, which provides implications for policy intervention in consideration of the gender gap in commute time for dual-earner couples.

An Integrated Model of CSR Perception and TAM on Intention to Adopt Mobile Banking

  • NGUYEN, Van Anh;NGUYEN, Thi Phuong Thao
    • The Journal of Asian Finance, Economics and Business
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    • 제7권12호
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    • pp.1073-1087
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    • 2020
  • The purpose of this paper is to (1) evaluate a proposed conceptual model based on integrated Technology Acceptance Model (TAM) and Corporate Social Responsibility (CSR); (2) compare the differences between Vietnam and South Korea regarding the effects of consumer perception of CSR activities and technology acceptance on intention to adopt mobile banking. Structural Equation Modeling (SEM) was conducted to analyze the data collected from the field survey questionnaires administered to a convenience sample of Vietnamese and Korean banking customers. The results showed that there is a difference between South Korea and Vietnam with regard to intention to use mobile banking services. While the effects of social responsibility and environmental responsibility on trust, trust on perceived usefulness, perceived risk on intention to use, perceived usefulness on intention to use were significant in the context of Vietnam but those effects were not significant in South Korea. Therefore, this study has attempted to fill this gap by empirically examining some of the important factors influencing the adoption of m-banking from the Vietnamese and Korean customers' perspectives. Finally, practical and theoretical implications for both banks and researchers in the m- banking context are also discussed in the concluding section.

소비자 관점에서의 패션기업의 이상적 CSR과 실제적 CSR 비교 (Comparison of Ideal versus Actual Fashion Corporate Social Responsibility from a Consumer Perspective)

  • 안수경
    • 한국의류학회지
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    • 제37권5호
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    • pp.631-644
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    • 2013
  • This study investigates the gaps between ideal and actual corporate social responsibility (CSR) by comparing levels of CSR perceptions and examining the relationship differences between CSR perception, perceived quality, and affective trust from a consumer perspective. Data from 315 adult samples were collected through a nationwide online survey. In order to compare ideal and actual CSR, the study employed the approach of latent means analysis (LMA) and multi-group comparisons within the framework of a structural equation modeling (SEM). The result of latent means comparison showed significant differences of perceptions on fashion CSR across ideal and actual contexts. Only actual economic CSR was evaluated higher than in the ideal context and the effect size of inter-management CSR was the largest among seven domains. Multi-group SEM revealed a significant discrepancy between ideal and actual CSR structural models that exhibited relationships of CSR perception, perceived quality, and affective trust. The paths from internal management and ethical CSR to perceived quality and from economic and philanthropy CSR to affective trust were different across ideal and actual contexts. Implying the understanding of consumer CSR perceptions and the mediating role of perceived quality, this study suggests that marketers narrow the gap between ideal and actual CSR.

The Effects of Total Quality Management and Corporate Social Responsibility on Firm Performance: A Future Research Agenda

  • TSOU, Yu-Hong;HUANG, Yung-Fu;LIU, Su-Chuan;DO, Manh-Hoang
    • The Journal of Asian Finance, Economics and Business
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    • 제8권4호
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    • pp.277-287
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    • 2021
  • This article systematically reviews the adoption of total quality management (TQM) implementation and corporate social responsibility (CSR) initiatives on firm performance. A total of 233 published documents from 1996 to 2020 in international journals have been collected and listed on the SCOPUS database. It aims to fill the existing literature gap regarding TQM and CSR practices and point out a future research agenda. This study employed a systematic literature review approach to review those manuscripts related to TQM, CSR topics focused on firm performance. Consequently, the results stressed that TQM and CSR are excellent tools and have a similarity to support the firms to attain corporate sustainability; however, TQM practices have given more interest than CSR initiatives. Moreover, the results highlighted that only a few articles are interested in simultaneously combining TQM and CSR initiatives although this idea is rising in recent years. Thus, the statistical findings indicated several research gaps that remain unaddressed. It is worthy of considering TQM and CSR integration; however, other scholars need to identify the critical success factors that could enable TQM practices or barriers to CSR adoption. Particularly spending more attention on the transitional economies context, which is considering a promising future research context.

미-중 무역 분쟁과 2018년 미국 주지사 선거: 주지사 선거는 국제경제 변화에 영향을 받는가? (U.S.-China Trade Dispute and 2018 US Midterm Elections: Does International Economic Environment Affect the Gubernatorial Election?)

  • 장혜영
    • 미국학
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    • 제42권1호
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    • pp.23-55
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    • 2019
  • Do international economic factors affect the result of gubernatorial elections? This research aims to explain the reasons that local elections are not influenced by international economic factors such as US-China trade dispute. Although previous studies show the mixed results about the relationship between economic factors and gubernatorial electoral outcome, this research argues at least three explanations can be identified. First, there is a perceived gap between the candidates and local voters on the effect of trade disputes. Local voters do not consider the trade dispute as immediate threats, and candidates only use the trade dispute for attacking rivals. Where the functional responsibilities are unclear among elected officials between federal and local government, voters tend to cast votes based on their party identification. In the case of trade policy, functional responsibility is murky between the president and governor; voters may not judge the governor incumbent or candidates on state economic condition.