• The Journal of Asian Finance, Economics and Business
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• v.8 no.6
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• pp.1203-1211
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• 2021

This study aims to examine the Analysis of Factors Affecting Village Financial Management in Bali Province. Research with a quantitative approach. The research sample consisted of 87 village heads who manage village finances and are responsible for village government financial reports. The data analysis technique uses multiple linear regression and the data collection technique uses a questionnaire. The results showed that the duality of village government (customary village and village apparatus), the capacity of village government officials and the competence of village assistants had a significant effect on the success of village fund management. Meanwhile, accountability does not affect the success of village fund management due to the lack of responsibility of village government officials for village financial management, which causes a negative impact on the sustainability of village governance. Empirically, the better the level of accountability, the better the success of village financial management. Other research results place the synergy of government, the capacity of government officials and the competence of village assistants as social capital, which have a positive effect on the success of village financial management, so that it becomes the focus of the village government in implementing public services and controlling government performance, both financial and non-financial.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.163-174
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• 2023

This study aims to investigate the effect of the composition of the board and ownership structure on a firm's value in Jordanian firms. Specifically, it aims to determine the effect of board size, (CEO) duality, and family, foreign, institutional, and government ownership on a firm's value. An ordinary least square regression (OLS) was employed to examine the study hypotheses in a sample of 35 Jordanian industrial firms (175 firm-year observation) for a period of five years from 2016-2020. As measured by Tobin's Q (Q ratio) and market-to-book (MB ratio) for Jordanian industrial firms listed on Amman Stock Exchange (ASE). The result found that foreign ownership, institutional ownership, and family ownership have a significant and positive effect on firm value. By contrast, government ownership does not have a significant effect on firm value. With respect to board composition (CEO duality and board size), the study results found no evidence to support the effect of board composition on firm value. The study recommended the concerned authorities with several recommendations, most notably: taking the necessary measures to ensure the continuity and growth of family businesses because of their positive impact on the value of the company and economic growth, spreading awareness about how governance protects the interests of investors.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.443-453
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• 2022

This study examines the effect of board structure and audit committee structure on financial reporting timeliness among Malaysia's top 100 public listed companies. Specifically, this study examines whether board independence, CEO duality, board ownership, audit committee independence, audit committee competence, and audit committee diligence influence the financial reporting timeliness of the public listed companies. This study selects the top 100 public listed companies by market capitalization listed on the Main Market of Bursa Malaysia as the sample since the main board has more public reprimands on financial reporting timeliness compared to other boards. The content analysis on annual reports for five years from 2015 to 2019 is utilized. The results show that audit committee competence and audit committee diligence significantly affect financial reporting timeliness. In contrast, board independence, CEO duality, board ownership, and audit committee independence have insignificant relationships with financial reporting timeliness. The findings in this study are helpful for compliance analysis and strategy formation in enhancing financial reporting timeliness. This study contributes to the agency theory by providing a new perspective on how different sections of corporate governance features interact together to influence financial reporting timeliness. In addition, the findings can assist the regulators in establishing quality corporate governance.

• Economic Analysis
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• v.25 no.1
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• pp.66-122
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• 2019

As the Korean economy grew, employment expanded steadily, with the number of economically active people increasing and the employment-to-population rate also increasing. However, the working age population started to decline in 2017, and the employment of women and young people has been sluggish. The proportion of non-salaried workers in Korea is much higher than in other OECD countries, and is also excessive, considering Korea's income levels. In addition, the proportion of non-regular workers and the proportion of workers employed at small companies are particularly high among salaried workers. In light of these characteristics of Korean employment, the urgent problems facing the employment structure can be summarized by the deepening dual structure of the labor market, the increase in youth unemployment, sluggish female employment figures, and an excessive share of self-employment. Overall, it is seen that labor market duality is the main structural factor of the employment problems in Korea. Therefore, in order to fundamentally address this employment problem, it is necessary to concentrate policy efforts on alleviating labor market duality.

• Korean Journal of Culture and Social Issue
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• v.12 no.3
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• pp.49-68
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• 2006

The present study was attempted to compare duality in value structure and judgment system between youth, adults and North Korean defectors. A questionnaire was administered to 150 college students(Men: 89, Women: 61), 155 adults(Men: 80, Women: 75) and 80 North Korean defectors(Men: 39, Women: 41). Participants rated their values, behavior and South Korean behavior (or North Korean behavior for North Korean defectors) as a whole both on the 7 dimensions relevant to characteristics indigenous to Korean society and on their opposite 7 dimensions characteristic of Western culture. Results indicated that defectors marked the highest score on the traditional value dimensions, and yet youth ranked the first for the western value systems. Also, duality in value systems was the most severe for the defectors. In relation to dual judgement system in behavior, both young and old generation judged Korean behavior more negatively than their own. This was also the case for the North Korean defectors. Those findings were discussed in terms of cultural changes in Korean society.

• Bulletin of the Korean Mathematical Society
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• v.39 no.1
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• pp.43-51
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• 2002

The aim of this paper is to prove a convergence theorem of a generalized Ishikawa iteration sequence for two multi-valued strongly pseudo-contractive mappings by using an approximation method in real uniformly smooth Banach spaces. We generalize and extend the results of Chang and Chang, Cho, Lee, Jung, and Kang.

• Bulletin of the Korean Mathematical Society
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• v.50 no.1
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• pp.97-103
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• 2013

As a suitable application of the well known generalized maximum principle of Omori-Yau, we obtain rigidity results concerning to a complete hypersurface immersed with bounded mean curvature in the $(n+1)$-dimensional hyperbolic space $\mathbb{H}^{n+1}$. In our approach, we explore the existence of a natural duality between $\mathbb{H}^{n+1}$ and the half $\mathcal{H}^{n+1}$ of the de Sitter space $\mathbb{S}_1^{n+1}$, which models the so-called steady state space.

• Journal of the Chungcheong Mathematical Society
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• v.21 no.3
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• pp.293-299
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• 2008

In this paper, we prove strong convergence theorems for a finite family of uniformly L-Lipschitzian mappings by a cyclic iterative algorithm in the framework of Banach spaces. Our results improve and extend the recent ones announced by many others.

• Journal of the Chungcheong Mathematical Society
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• v.28 no.1
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• pp.145-150
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• 2015

Aussel et al. [1] introduced the notion of inverse quasi-variational inequalities (IQVI) by combining quasi-variational inequalities and inverse variational inequalities. Discussions are made in a finite dimensional Euclidean space. In this note, we develop an infinite dimensional version of IQVI by investigating some basic properties of the regularized gap function of IQVI in a Banach space.

• Bulletin of the Korean Mathematical Society
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• v.36 no.4
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• pp.717-722
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• 1999

The set of continuous maps of a space X to real usual space R equipped with the toplogy of pointwise convergence will be denoted by $C_p$(X). In this paper, we prove that; $C_p$(X) is hereditarily separable and hereditary Lindelof if and only if $X^n$ is hereditarily separable and hereditary Lindelof.