• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.233-246
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• 2020

This paper investigates the effect of the involvement of the board chairman in the audit committee (AC) on earnings management (EM). It examines Bursa Malaysia-listed companies with the lowest positive earnings for the years 2013 to 2015. The Modified Jones Model by Kasznik (1999) was used to determine discretionary accruals. An AC that includes its board chairman as an ordinary member is associated with greater discretionary accruals. However, a board chairman who is also the chairman of the AC does not seem to influence discretionary accruals. This paper supports the agency theory and policy-makers' efforts to prevent board chairmen from sitting on ACs. It is the first study that uses the agency theory to describe the association between the board chairman's involvement in the both AC and EM. This study alerts policy-makers, stakeholders and researchers to the influence of a board chairman serving on the AC in curbing EM. Furthermore, it provides empirical evidence that the majority of Malaysian companies whose board chairmen are involved in the AC appoint the chairman as an ordinary member of the AC. This indicates that executive directors may affect such actions. Hence, more policies are needed to improve AC independence.

• 아태비즈니스연구
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• 제14권1호
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• pp.281-294
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• 2023

Purpose - The purpose of this study is to explore the determinants of the organizational level for the advancement of smart factory. We suggested three determinants of the organizational level such as CEO's entrepreneurship, high-involvement human resource management, and cooperative industrial relations. Design/methodology/approach - The population of our survey was manufacturing SMEs, and we took a sample and conducted a survey of 232 companies. Since the level of smart factory advancement, which is a dependent variable, was measured on an ordinal scale, ordinal logistic regression analysis was used to test the hypothesis. Findings - The higher the level of high-involvement human resource management, the higher the level of smart factory advancement. As the level of high-involvement human resource management increases by one unit, the probability of smart factory advancement increases by 22.8%. On the other hand, the CEO's entrepreneurship did not significantly affect the level of smart factory advancement. Interestingly, the cooperative industrial relations negatively affected to the level of smart factory advancement, contrary to the hypothesis prediction. Research implications or Originality - This study explored determinants at the organizational level that affect the advancement of smart factories. Through this, various implications are presented for related research and policy fields.

• 건설관리
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• 제19권4호
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• pp.34-36
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• 2018

• 품질경영학회지
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• 제32권2호
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• pp.24-36
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• 2004

In order for electronic commerce to be successful, it must have a theoretical framework that considers the characteristics of the internet user who are consumers in the cyber space and impacts their purchase intentions. We were able to obtain participations of 316 people, and derived statistics by means of SPSS/PC version 10.0 and Amos 4.0 statistics package. We found that, the higher the degree of skill and the sense of challenge, the level of involvement and perceived service quality increased. And the degree of skill has a negative influence on awareness of perceived risk than the sense of challenge. Perceived service quality, perceived risk and involvement has a influence on purchase intentions.

• 한국경영과학회지
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• 제33권2호
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• pp.175-183
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• 2008

The rising importance of sustainable development led major corporations to pay attention to customer communication with regard to corporate social responsibility (CSR). This research shed light on the impact of CSR related actions. Our findings show that their effect on corporate image and purchase intention strengthens as they are closely related to the corporation's business area. As well, the purchase intention effect is found to be higher in case of high involvement products than that in case of low involvement ones.

• Journal of Contemporary Eastern Asia
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• 제15권1호
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• pp.78-97
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• 2016

Living labs are an increasingly popular methodology to enhance innovation. Living labs aim to span boundaries between different organizations, among others Triple helix actors, by acting as a network organization typically in a real-life environment to foster co-creation by user-groups. This paper presents critical factors of Living labs in boundary-spanning between Triple Helix actors. Derived from a mixed-method approach and applications in the healthcare sector, the three main critical factors turn out to be 1) an adequate user-group selection and involvement, specifically a rich interaction and absorption of its results, 2) a balanced involvement of all relevant actors, and 3) a sufficient (early) attention for values, both values of user-groups and values of the management. People-oriented Living labs tend to differ from institution-oriented Living labs regarding these critical factors. Further, universities tend to take on diverse roles and strength of involvement, while the business sector tends to be actively involved only if this has been set as an explicit aim at start. The paper closes with a summary and future research paths.

• 경영과정보연구
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• 제31권2호
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• pp.21-39
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• 2012

본 연구는 이용-충족이론의 관점에서 SNS 이용동기에 관해 진행된 연구를 토대로 이용동기에 대한 검토를 실시하고, 이용과정을 통해 형성된 관여도가 만족으로 형성되는 구조를 살펴보고자 한다. 또한 남성과 여성간의 이용동기, 감정적/인지적 관여, 만족의 형성구조를 비교하여 성별 차이에 따른 전략적 시사점을 도출하고자 한다. 이를 위해 구조방적식모형을 설정하고 SNS 이용경험이 있는 306명의 데이터를 Lisrel로 분석하였다. 정보추구동기와 자아표현동기가 감정적 관여에 영향을 미치지 않는 것으로 나타났고, 이를 제외한 나머지 가설은 채택되었다. 이에 추가적으로 성별에 따라 비교해 보기위해 남성집단과 여성집단의 경로분석을 실시하였다. 그 결과, 남성의 경우는 정보추구동기, 오락적동기, 자아표현동기가 높은 경우에 감정적 관여가 높아지며, 오락적동기가 높은 경우만 인지적 관여가 높아지는 것으로 나타났다. 여성의 경우에는 사회적동기와 오락적동기가 감정적 관여와 인지적 관여를 높이는 것으로 나타나 만족으로 이어졌고, 정보추구동기와 자아표현동기는 감정형성에 영향을 미치지 않았다.

• 대한가정학회지
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• 제37권12호
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• pp.79-89
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• 1999

The purpose of this study was to develop the generative fathering scale to measure fathers' active involvement of parenting. Subjects were 188 fathers of early childhood from Jeonju. To begin with, the concept of generative fathering was discussed in the theoretical review, and then the measurement was comprised of two dimensions(the parental involvement of fathers and paternal responsibility) The parental involvement of fathers : thirty of 37 items were selected through the item analysis, and that 30 items were analyzed by factor analysis. The result of factor analysis indicated that the parental involvement of fathers comprised of three factors(developmental support, caregiving and monitoring, shared activities). paternal responsibility : this was analyzed through the same process above, two factors(responsibility as a resource provider and responsibility as a child-rearing)were extracted by factor analysis. The construct validity was supported and the internal consistency of this two sub-scale appeared to be at an acceptable level, and were considered to be useful way to measure generative fathering.

• Asian Journal for Public Opinion Research
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• 제2권2호
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• pp.103-120
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• 2015

Since 1795, 106 districts in Japan have been selected as Important Historic Preservation Districts (Juuyo dentouteki kenzoubutsugun hozon chiku [Juudenken]). The system for protection of cultural properties enables the local government to name a "Preservation District" and allows for the development of a preservation plan based on local ordinances. Moreover, the well-organized, bottom-up networks, which are groups for community development activities on the basis of local participation, play an important role in raising awareness and conducting several preservation projects in their own towns. This study mainly focused on cultural resources management in the local community. The system, which possibly bridged the gap between the local authorities and the community, was revealed. Fifty non-profit groups and active citizens, who were engaged in an advanced stage of community participation in Juudenken, were selected to be interviewed. The results then were analyzed using STAT program. The significant associations were shown by mapping the associations related to the public process of community involvement. Each variable had its own significant meaning and contributed credible indirect association to community involvement. The network mapping indicated that balancing the local economy and technical conservation was important in generating community involvement, which provided a model on how local authorities and communities could articulate and maintain their own cultural resources.

• 보건행정학회지
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• 제11권1호
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• pp.62-86
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• 2001

This study purports to Investigate the determinant of job satisfaction and the organizational commitment of medical insurance review nurses working at Korean hospitals. The independent variables contain three groups of determinants: organizational characteristics variables(job autonomy, work unit control, role variety, role ambiguity, role conflict, workload, resource inadequacy, coworker support, supervisor support, distributive justice, promotional chances, job security, and job hazard), environmental variables(job opportunity, spouse support, and parent support), and psychological variables (met expectation, work involvement, positive affectivity, and negative affectivity). The sample used in this study consisted of 445 medical insurance review nurses from 89 hospitals nationwide. Data were collected with self-administered questionnaires and analyzed using multiple regression analysis. The results of the study are as follows : 1) the following variables, listed in order of size, have significant effects on job satisfaction : role ambiguity(－), distributive justice(＋), work involvement(＋), role variety(＋), met expectation(＋), negative affectivity(－), job autonomy(＋), and positive affectivity(＋). 2) the following variables, listed in order of size, have significant effects on organizational commitment: met expectation(＋), work involvement(.＋), distributive justice(＋), job security(＋), role variety(＋), positive affectivity(＋), negative affectivity(－), resource inadequacy(＋), and tenure(－). 3) the variance of job satisfaction and organizational commitment explained by the variables used in the study are 30.0% and 39.1% respectively. 4) In comparison to the results of other studies on the determinants of job satisfaction and organizational commitment of clinical nursing staff working at hospitals, the results of this study indicate that three variables of distributive justice, work involvement, and role variety are especially important for improving the level of job satisfaction and organizational commitment of medical insurance review nurses.