• Title/Summary/Keyword: equity research

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Principles and Methods of Multicultural Mathematics Teacher Education (다문화수학교사교육의 원리와 방법)

  • Song, Ryoon-Jin;Moon, Jong-Eun;Ju, Mi-Kyung
    • School Mathematics
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    • v.12 no.4
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    • pp.639-665
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    • 2010
  • The purpose of this research is to seek for principles and methods of multicultural mathematics teacher education. It began with an overview of theories of multicultural education and of multicultural teacher education in order to address the questions of what is the goal of multicultural education and what constitutes the competence of multicultural teachers. Then, cases of multicultural mathematics teacher education were reviewed. Based on that, this research identified three domains of teacher competence: domains of affect, of cognition, and of behavior. This paper also presented what constitutes each domains of competence and how to promote the development of each type of teachers' multicultural competence. This paper discussed implications to multicultural teacher education in Korean society.

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Analysis on Chinese companies with Introduction of the IFRS and the Conservatism Features (중국기업의 국제회계기준 도입과 보수주의 특성 분석)

  • Kim, Dong-Il
    • Journal of Digital Convergence
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    • v.14 no.8
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    • pp.105-113
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    • 2016
  • This study analyzed and verified panel data based on CSMAR (China Stock Market & Accounting Research) DB from 2002 to 2014 in order to find out significant differences of conservative accounting before and after Chinese companies adopted international accounting standards. Financial changes in companies can occur at the point of change in accounting standards, and as the difference would affect conservative accounting, it is important to understand conservatism in financial transaction. In this study, earnings per share and price, return on equity, and debt ratio were measured. As a result of analysis, conservative accounting has increased after the introduction of accounting standards, and as the debt ratio was higher, the proportion of conservative accounting was higher. Thus, at a certain point of change in accounting standards, companies apply conservative accounting in order to improve reliability in an unstable future financial environment. Therefore, this study is expected not only to practically influence business practice in changes in GAAP rules but also to provide useful guidance for future studies.

Income-related differences in cancer screening in Korea : Based on the 6th(2014) Korea National Health and Nutrition Examination Survey (소득수준에 따른 암 검진 이용현황 분석: 2014년 국민건강영양조사 자료를 중심으로)

  • Lim, Ji-Hye
    • Journal of Digital Convergence
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    • v.15 no.1
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    • pp.329-338
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    • 2017
  • This study aims to identify factors to affect cancer screening utilization and differences in cancer screening by household income. This research selected 3,393 adults aged ${\geq}40years$ among surveyees from the 6th(2014) Korea National Health and Nutrition Examination Survey. We analyzed state of cancer screening utilization according to general characteristics, life style, health status, income level using descriptive statistics. Logistic regression analysis was used to examine the factors associated with cancer screening utilization. In result, cancer screening rate was significantly different according to household income. And the significant factors associated with cancer screening utilization were sex, age, marital status, education level, economic activity, private insurance, smoking, presence or absence of high physical activity, number of chronic diseases, and household income. This indicates that the effective cancer screening program on the low household income, chronic disease patients is needed, suitable for digital age. We believe that these results will be used positively for the equity of cancer screening utilization, providing the basic materials for the further research on the establishment of the health-related policy.

The Study of Recovering trust and Rebuilding Loyalty on Applications services in SmartPhone: Focusing on Service Type (스마트폰 앱에서 서비스 유형에 따른 신뢰 회복 및 로열티 재구축에 대한 연구)

  • Choi, Hun;Choi, Yoo-Jung
    • Management & Information Systems Review
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    • v.33 no.1
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    • pp.65-81
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    • 2014
  • Although the study of IT services has increased in recent years, few study have focused on trust based recovery process. Additionally, users of IT services have different use purpose depending on service type. Therefore, the purposes of this research is to propose trust recovery model of smartphone applications and to examine the moderating effect of service type on the use of smartphone applications. To achieve research purposes, we suggested service failure type using the scenario technique and empirically verified by conducting survey. The results showed that the procedural justice and interpersonal justice have influence on trust and trust had an effect on the all quality factors (system, information, service quality). Also, information quality and service quality had an effect on the customer loyalty. Finally, service type had significant moderating effects on the relationship between perceived justice and quality.

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A study of Koreans and Mexicans opinion's of Korean society's perception of Mexico (한국인과 멕시코인의 관점에서 한국사회가 가지는 멕시코에 대한 인식에 관한연구)

  • Coutino Lopez, Gloriana;Kim, Boyeun
    • Journal of Digital Convergence
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    • v.16 no.7
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    • pp.401-408
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    • 2018
  • In the past years, the influx of Korean tourists to international destinations has seen a significant rise, especially in non-Asian countries. However, Mexico is still far from a popular destination to the average Korean tourist. Using Keller's brand equity model, this paper researches Koreans' opinions and general brand image of Mexico in an attempt to identify both the positive and negative perceptions they have of this country. Keller's brand model analyses four different levels of engagement between the customers and the brand. We want to know the degree to which Koreans have been engaged in Mexico as a brand nation and as a tourist destination. Research findings through this study will reveal the needs and insights that offer opportunities relevant for the planning, creation, design and development of new approaches for Mexico's nation brand promotion.

A Study on Bridging the Digital Divide of K-12 Students of Multicultural Background (다문화가정 초중등학생을 위한 정보격차해소 방안 연구)

  • Lee, June
    • The Journal of Korean Association of Computer Education
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    • v.12 no.6
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    • pp.41-51
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    • 2009
  • The purpose of this study was to suggest policy implications for bridging digital divide of the students of multicultural background. Specifically, through maximizing equity of Information technology, the current study suggested the need for greater intervention and comprehensive strategies in the interests of a socially inclusive information society, of benefit to the IT disadvantaged. To achieve the research goal, I reviewed a variety of policy reports and previous studies related to the issue of digital divide and multicultural education, and draw useful implications for the policy change. The major research results were as the following: a policy change in a support of personal computer toward public place rather than individual home, widening use of e-learning service as a tool for bridging the digital divide, and the training for teachers and parents to provide an effective education to reduce the digital divide.

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A Study on the Organizational Politics and Turnover Intention by Position in the Mergers and Acquisitions (M&A 과정에서 직급별로 인지하는 조직정치와 이직 의도에 관한 연구)

  • Jung, Byoungho;Lee, Jaejin
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.17 no.3
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    • pp.105-119
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    • 2021
  • The purpose of this study is to examine the organizational politics, resistance change, turnover intention, and organizational commitment of organizational members during mergers and acquisitions. Recently, many companies are interested in mergers and acquisitions for business diversification and market extension. A merger is a legal consolidation of two entities into one, whereas an acquisition occurs when one entity takes ownership of another entity's stock, equity interests, or assets. This research model establishes a structural equation model. This model is set in a causal relationship between manager's organizational politics, peer organizational politics, and change resistance and the change resistance has a causal relationship of turnover and tissue immersion. In particular, this study will test different of organizational politics by position. Research results, the organizational politics of managers and colleagues have shown increasing change resistance. The change resistance has resulted in a reduction of organizational commitment and an increase of turnover intention. Next, the position analysis showed that top management level, middle management level, and working-level officials showed different organizational politics. The working-level officials are influenced by their manager politics and are influenced in organizational commitment and turnover intention by change resistance. The middle manager level is influenced by the organizational politics of bosses and colleagues, and organizational commitment is weakened by change resistance. The CEO level is not affected by organizational politics in the company, but the turnover intention is strengthened and the organizational commitment is weakened by the change resistance. This study has contributed to further updating the theory of organizational politics based on mergers and acquisitions. As a practical implication, we suggest an organizational integration strategy for a new organization.

An analysis of Financial Factors' Characteristic for Global Shipping Companies using Panel Regression Analysis (패널회귀분석을 이용한 글로벌 선사의 재무요인 특성분석에 관한 연구)

  • Oh, Jae-Gyun;Yeo, Gi-Tae
    • Journal of Digital Convergence
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    • v.17 no.4
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    • pp.65-73
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    • 2019
  • This study performed Panel Regression Analysis (PRA) with the debt ratio as a dependent variable and the ROE (return on equity), sales volume, current ratio, total capital, and Shanghai Containerized Freight Index (SCFI) as an independent variable. According to the GLS analysis, the current ratio to liabilities ratio was negative, and for sales, the ratio of liabilities was positive. Capital totals also had a negative impact on the debt ratio. However, ROE, unlike the hypothesis, had negative effects on the liability ratio, and the SCFI index was not significant. As implications of this research, the company confirmed that its sales increased as the debt ratio of global shipping companies rose, achieving economies of scale. However, it was confirmed that the actual size of the economy through the injection of other capital would help increase sales but not affect net profit. Shipping companies should expand their business power and secure large container vessels to secure credibility of shippers. In the future research, an analysis considering exchange rate, global economic growth rate, and manufacturing production index is needed.

The Effects of Ownership Structures on Agency Costs in Internationally Diversified Firms: A Data Analysis of the KOSDAQ Market (코스닥시장에서 국제다각화 기업의 소유구조가 대리인 비용에 미치는 영향)

  • Oh, Hee-Hwa
    • Asia-Pacific Journal of Business
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    • v.11 no.4
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    • pp.205-224
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    • 2020
  • Purpose - This study aimed to identify the effects of ownership structures on agency costs in internationally diversified firms listed on the KOSDAQ market. Design/methodology/approach - A total of 5,824 samples were finally selected and empirically analyzed for a total of nine years from 2011 to 2019, during which the International Accounting Standards had been mandatory for firms listed on the KOSDAQ market. Findings - The results of this study showed that the effects of ownership structures on the ratio of asset turnover are positive for the major share and foreign equity ratios of international diversified firms. Moreover, by selecting the ratio of entertainment expenses as a proxy for agency expenses, this study confirmed that the effects of the ownership structure of an international diversified entity on entertainment expenditure were determined to show a significantly negative relation to entertainment expenditure, thus indicating that the higher the ratio of major shareholders, the more appropriately control the expenditure of entertainment expenses through arbitrary private deviations of the management.Furthermore, considering the effect of the ownership structure on the expenditure of sales and administrative expenses as a proxy variable for agency costs, this study verified that the majority share ratio of international diversified firms was negative to the expenditure of sales and administrative expenses, confirming that the higher the share of major shareholders, the lower the selling and administrative costs, but insignificant.Finally, as a result of determining whether the ownership structure of an international diversified firm affects the holding of free cash, the majority share of this firm shows a significantly negative relation to the ratio of the holding of surplus cash, indicating that the higher the proportion of major shareholders, the more appropriately control the holding of the entity's free cash through arbitrary private deviance by the manager. Research implications or Originality - Major shareholders of an internationally diversified firm listed on the KOSDAQ market play a positive role in the firm's performance by properly controlling agency costs that may be incurred by the management.

An Expoloratory Study on Influencing Factors of Film Equity Crowdfunding Success: Based on Chinese Movie Crowdfunding (영화 크라우드펀딩 성공에 영향을 미치는 요인에 관한 탐색적 연구: 중국의 영화 플랫폼 크라우드펀딩을 중심으로)

  • Bao, Tantan;Kim, Hun;Chang, Byeng-Hee
    • The Journal of the Korea Contents Association
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    • v.21 no.2
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    • pp.1-14
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    • 2021
  • Recently, crowdfunding platforms have received attention as one of the content investment platforms for the public. This research attempts to explore the influencing factors on the success of movie euqity crowdfunding project. We use 'number of texts', 'number of images', 'star influence power', 'IP-based movie project', 'movie production stage', 'box office prediction', 'investment capital ratio', 'amount of surplus available investment', 'profit calculation method' and 'minimum investment amount' as independent variables. And we examined how these factors affects the achievement rate of movie crowdfunding. As a result of multiple regression analysis, 'movie production stage', 'investment capital ratio', 'amount of surplus available investment' and 'profit calculation method' have a significant effect on the crowdfunding achievement rate. In addition, the results of this research can be used for reference when planning film crowdfunding projects.