• Hwankyungkyoyuk
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• v.12 no.1
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• pp.322-334
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• 1999

In environmental value education, the difference between Ecological and Economic view-point about environmentmust should be considered. Usually, although the differences are unavoidable, because our lifes are inclined to Economic life. But this propensity have become great obstacles to Environmental value education by diluting the fundamental reasons which the nature should be preserved. Furthermore we can't say that environmental problems are not solved just by economic approach, owing to its limits of solving by incentives. So we can say that it is very important to have equalized view-points in the relations of economics and ecology for balanced environmental value education. This study is to alternative environmental value education program, to have equalized view-points in the relations of economics and ecology through the small community located in Japan. The exact name of that program is GENSANGGAI. They have persued to attain a spiritual state of complete absence of ego through this program, and this spiritual state can be important environmental value educaton goal, which make the student to see the evironment with equalized view-points in the interdependence between economics and ecology. we can say that this program can be a kind affective (sentimentally perceived) environmental education program. It can be good environmental education program in affective domain. we can say that equalized view-points is to attain a spiritual state of complete absence of ego. This program is some similar to Kohlberg's latter term theory and Open educationin theory in substantial aspect, he persued Just Community Approach through Kibbutz in Israel. From the basis of his theory, if the GENSANGGAI program, which means harmony between socialization and development of moral stage, individualism and communism.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1249-1256
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• 2021

This study investigates the company value determinant by observing the effect of financial performance and Corporate Social Responsibility (CSR) and its role in moderating performance achievement. The macro-economy variables such as inflation and interest rate are also used as the controlling variable. This research employs the sample of manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange. This study used panel data from 2013 to 2017, with the moderating regression analysis. The result shows that the profitability of the current or previous period affects the company's value. CSR and company size affect the company value at the next period shows that stock price, which reflects the investor's perception today, will be affected by the CSR, Size, and Return On Asset of the previous year. CSR also shows that it can be the substitute for profitability since a company that performs CSR is the one that has a good performance. The regression moderating model and the profitability of the previous period have a higher explanatory power than the higher R square value in explaining company value.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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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.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.103-109
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• 2021

The aim of this research is to provide empirical evidence on the impact of CSR disclosure on earnings management and firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 114 companies selected through purposive sampling. The results of data analysis show that CSR has a positive effect on Firm Value. CSR disclosure is one form of activity that companies carry out in influencing their stakeholder decisions. This is by the theory that a company is not an entity that only operates for its interests, but the main objective of the company is to meet stakeholder needs. Besides, CSR has a positive effect on Earning Management. The results of this study contrary to research conducted by prior research which states that CSR can reduce earning management because CSR not only increases information transparency but also creates interaction with stakeholders. The difference in findings in this study is because CSR disclosure in Indonesia is still low, as seen from the average CSR in Indonesia, which is 33%, and it is still not transparent so that companies tend to carry out earnings management.

• Journal of the Korean Home Economics Association
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• v.41 no.6
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• pp.131-142
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• 2003

Consumer researchers' growing interest in consumer experience has revealed that many consumption activities produce both hedonic and utilitarian outcomes. The personal shopping value also has both hedonic and utilitarian dimension. This article describes the effect of socio-economic variables and materialism on hedonic and utilitarian shopping value. 820 middle, high and college students in Seoul and Ulsan were surveyed. A moderate degree of positive intercorrelation between hedonic and utilitarian shopping value support the trend of consumption ambivalence. Materialism is positively related to hedonic and utilitarian shopping value. While age is negatively related to utilitarian shopping value, it is unrelated to hedonic shopping value. The mean scores of hedonic and utilitarian shopping value in Ulsan is higher than in Seoul.

• Journal of the Korean Home Economics Association
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• v.50 no.5
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• pp.79-89
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• 2012

The purpose of this study was to investigate differences in the value of children according to the demographic characteristics of mothers with young children. This was to examine the relationship between psychological and environmental factors, and the value of children to mothers with young children. The participants of this study were 237 mothers, who had young children. Descriptive statistics, t-test, F-test, and Pearson's correlation analysis were used for data analysis. The results were as follows: First, the value of children was different according to the child's factors (gender and number of children in the family, etc.), the mother's factors (age and education, etc), and the family's factors (household income and cost of bringing up the child). Second, familism is related to emotional value and instrumental value, parenting efficacy is related to emotional value and social value, children's temperament is related to emotional value, and the value of children from mother's reference group is related to emotional value and instrumental value, social value, and burdensome value. As for the implication of these findings, value of children from mother's reference groups is important for changing the value of children of the mothers with young children.

• Journal of the Korean Home Economics Association
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• v.36 no.10
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• pp.145-160
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• 1998

The purposes of this research were to find out general trends of family value orientations among adolescent, middle and old generation and to investigate the differences according to related variables. For this study, three kinds of questionnaire were used and the data were obtained through 1194 samples of three generation groups living in Seoul and Kwangju. The traditional trends of old generation's value orientations were outstanding while adolescents relatively showed modernized value orientations. The value differences between adolescent and middle generation were larger than between middle and old generation. Especially value orientations of children and sex-role were largely changed, but familism was relatively preserved even in adolescent generation. The family value orientations differed significantly according to gender, age, eduaction level, income, occupation, and family type. Generally middle and adolescent women showed more modernized value orientatons than men and value orientations of three generation were most likely to be correlated with family satisfaction level.

• Journal of the Korean Society of Food Culture
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• v.23 no.4
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• pp.462-468
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• 2008

In this study, we assessed college students' consumption values with regard to a seaweed functional food, and compared differences between the respondents' purchasing intentions and their educational levels. A self-administered questionnaire was designed and distributed to college students in Daegu/Kyungbook province. A total of 288 questionnaires were collected, and the total response rate was 96.0%. The results demonstrated that purchasing intention influenced all five consumption values. The high purchasing intention (HPI) group evidenced greater functional value, social value, emotional value, conditional value, and epistemic value than was observed in the low purchasing intention (LPI) group. However, individuals' educational levels, as related to food, influenced only the functional value and epistemic value. These results demonstrate that college students' consumption value in terms of seaweed functional foods is affected by purchasing intentions and educational experience.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.229-239
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• 2020

This article aims to measure the impact of economic growth and urbanization on poverty reduction in Vietnam, and verify whether economic growth and urbanization will help reduce poverty rates. Data for this study are tabular data related to growth, urbanization and poverty at the provincial level for the period of nine years, from 2006 to 2014 provided by the Vietnam General Statistics Office and the Vietnam General Department of Customs. The level of economic growth and urbanization mentioned in the study is reflected in such indicators as GDP value, exports value, imports value, urbanization rate and employment rate. The authors used logistic regression models with fixed-effects and logistic regression models with random effects. With 5% confidence level tested by the Chi-Square test of Hausman trial with the fixed-effect model, research results show that: (1) factors with significant negative impact on the poverty rate include imports value, urbanization rate and, employment rate; (2) factors that do not affect the poverty rate include exports value and GDP value. Based on the research results, this study proposes a number of policy recommendations to help promote economic growth, to sustain the urbanization process, and to contribute directly and positively to poverty reduction in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.699-705
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• 2020

This study aims to examine the antecedent factors of debt policy on the influence of firm growth on firm value. There was a total of 19 companies involved accounting for 95 observational data from a population of 169 companies listed on the Kompas 100 Index of the Indonesia Stock Exchange from 2014 to 2018. The data were analyzed through descriptive statistics, classic assumption tests, multiple regression, and hypothesis testing. The results prove that the firm growth, proxied by asset growth or sales growth, did not have a significant influence on the debt policy. Further, there was no significant influence of debt policy on firm value when using debt ratio and also dividend policy as a control variable. In contrast, there was a positive and significant influence on the firm value when using debt to equity ratio proxy, both with or without using the control variable. Therefore, the debt policy was not proven as an antecedent on the influence of firm growth on firm value. This finding implies that there was a tendency for the company management to adopt the policy, which would increase the debt ratio to increase the investors' confidence in the stock market and investors neglect the company's dividend policy.