• 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.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.383-390
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• 2021

This study investigates the effect of shareholders' rights, disclosure, and transparency on firm value. This study also investigates whether corporate social responsibility (CSR) is pure moderation or quasi moderation in the effect of shareholders' rights, disclosure, and transparency on firm value. This study's novelty is building a model framework to increase firm value and the role of CSR in increasing firm value. This study used secondary data provided by Indonesia, Malaysia, and Thailand Stock Exchanges. The sample of this study is 142 companies with four years of observations from 2012-2015. Firm value is measured by Tobin's Q. While shareholder's rights, disclosure, and transparency are measured using the ASEAN scorecard. The analysis method used in this study is a fixed effect model using a panel data approach. The result of this study shows that shareholders' rights have a significant positive effect on firm value. However, disclosure and transparency do not affect firm value significantly. In comparison, the CSR disclosure has a moderation effect on the relationship between shareholders' rights and firm value. The CSR disclosure does not have a moderation effect on the relationship between disclosure and transparency and firm value.

• 한국안전학회지
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• 제38권6호
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• pp.36-49
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• 2023

Since the recently established obligation to implement safety and health measures for specialized workers as outlined in the Occupational Safety and Health Act (OSHA) for nine occupations in January 2020 and five occupations in November 2021, there is a need to verify and inspect the on-site operation of related systems. After a comprehensive fact-finding survey and risk factor analysis, it is necessary to examine the responsibility for on-site safety and preventive measures, along with the roles and responsibilities of specialized workers. Stakeholder analysis is essential to identify the fundamental problems related to the responsibility stipulated in the purpose of OSHA and to explore the entity responsible for implementing safety measures. Therefore, in this paper, we discuss the topic of implementation based on legal standards for on-site safety and preventive measures. Additionally, we develop a role model for appropriate safety measures, outlining the dynamic relationship between those who provide labor and those who provide labor in the context of specialized workers.

• 복식
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• 제64권2호
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• pp.50-69
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• 2014

Sustainability has been a big issue over the whole global industry lately and is an important fashion trend that reflects the modern phase of the time. The concept of sustainable fashion includes physical fashion products made from eco-friendly or recycle materials as well as ethical value such as corporate social responsibility for environment, labor or working condition. Fashion companies of advanced countries who are aware of the geo-environmental and ethical issues found that generating profits by setting trends and pursuing external beauty can no longer be the ultimate goal of fashion companies, and started to recognize the importance of sustainable fashion as a future-oriented trend. Not only fashion industry but also governments of advanced countries have been playing a leading role to educate the people regarding the importance of sustainable fashion and making large investments to foster industry specialists in educational institution. The aim of this study is to propose sustainable fashion design education program that fits the domestic university curriculum and government-leading education program in order to set the foundation for sustainable fashion industry. Thus, this study investigates successful cases of foreign government-led sustainable fashion education that can be introduced to improve domestic sustainable fashion education. The empirical study of the research is developing 12-15 week university level education program to foster specialists in sustainable fashion. The survey carried out by the students who participated in the program shows the change of perception on sustainable fashion. Developed university level program can be spread to municipal corporation, school of continuing education, and etc. in order to derive participation and problem perception of the citizens on sustainability. Developing systemized sustainable fashion design education program would be the first step of sustainable fashion by educating students who will take the leading role in the future fashion industry. Moreover, it can strongly influence future customer education as well as a special education inducing interest on sustainability in everyday life. A follow-up study is expected to serve as a foundation for sustainable fashion to take root successfully in the fashion industry.

• 무역상무연구
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• 제58권
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• pp.329-351
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• 2013

Since the Kyoto Protocol was released in 2005, there has been a number of mechanisms about funding and how to allocate the burdens. The UNFCCC(United Nations Framework Convention on Climate Change)have discussed establishing an international fund to support the reduction of a greenhouse gas. As the availability of adaption finance for developing countries increase, it's needed for a way of prioritizing countries. This article analyzes the carbon reduction system that includes a emission trading scheme, a carbon tax and examines GCF(Green Climate Fund)'s role and needs. A solution to finance Green Climate Fund is more preferred a harmonized carbon tax that across all nations with carbon tax. Especially the role of industrialized countries is important that based on their historical responsibility for fossil fuel emission. That is, they should get more shares of the global costs than developing countries.

• The Korean Journal of Medicine
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• 제99권4호
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• pp.192-198
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• 2024

Due to their increasing role, many hospitalists will in the future encounter perioperative patients, either through surgical co-management or when an admitted patient requires surgery. If given the responsibility, hospitalists should focus not only on assessing and addressing daily acute issues related to medical comorbidities, but also possess basic knowledge of the typical physiological responses after surgery, prediction, evaluation, and management of perioperative bleeding, and identification of postoperative complications. Understanding these topics may help mitigate complications and improve the management of perioperative patients.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.885-894
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• 2020

This paper aims to provide a review concept regarding the relationship between corporate governance and corporate sustainability in Indonesia. This paper examines the mechanisms and guidelines for implementing good corporate governance. This research used the literature review method and explores some effective corporate governance principles such as transparency, accountability, responsibility, independence, fairness, and equality to achieve business sustainability in Indonesia's setting. The results show that good corporate governance regulation in Indonesia has been improved, but the enforcement is still needed to be optimized because good corporate governance will positively impact corporate sustainability. Thus, sustainability requires more corporate innovation because sustainability is about how a company can create profits and value-added to society through corporate social responsibility (CSR) programs and how the company can contribute to the preservation of nature and the environment. In Indonesia, the board of directors, the board of commissioners, and the audit committees are positively related to CSR disclosure. Thus, leadership and management efforts are crucial. However, to comprehensively support the synergy of implementing good corporate governance, we need the role of the state, the business community, and society. This study provides important insights into the implementation of good corporate governance in achieving corporate sustainability in Indonesia.

• 유통과학연구
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• 제22권2호
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• pp.115-123
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• 2024

Purpose: Using the association concept as a basis, businesses offer association cues-trademarks and logos, for example-to support consumers' associative memories. These stimuli can be connected to anything, including a product's unique personality or the advantages it offers the company that made it. The purpose of this study is to comprehend how hypermarkets' business affiliation, relationship commitment, and trust affect consumers' attitudes and behaviors. Data, methodology, and research design: Regression analysis was used in this study to confirm the relationship between the independent and dependent variables, as well as to forecast how the changes in the independent variable would affect the changes in the dependent variable. Results: These are the findings of the research. First, it was discovered that trust and relationship commitment were significantly impacted by the hypermarket product association, corporate management-related associations, and social responsibility associations. Second, it was discovered that both behavioral and attitudinal loyalty were impacted by hypermarkets' level of trust. Third, it was discovered that both behavioral and attitudinal loyalty were impacted by a hypermarket's relationship commitment. Conclusions: Corporate associations with the hypermarket play an important role in shaping and maintaining consumers' awareness of the company or brand. Since this is affected by various factors such quality of products and services, and corporate social activities, companies need to positively induce awareness of products or services.

• 유통과학연구
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• 제18권4호
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• pp.13-26
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• 2020

Purpose: In this study, we will explore how the attributes of the airline's advertising model affect the corporate image and brand loyalty and the medium effect of the corporate image. Research design, data and methodology: Data collection for empirical analysis of this study was conducted online for about seven months from Jan. 2 to July 12, 2019, and was confirmed as part 292 of the final effective sample and used for demonstration analysis. Results: The property of the advertising model shown to have a significant impact in corporate image and brand loyalty. The property of the advertising, reliability and professionalism shown to have an impact in the social responsibility, but attractiveness is its responsibility and brand loyalty. Corporate images have been shown to play a meaningful role in the impact of advertising models on brand loyalty. Conclusions: The attributes of the airline's advertising model are divided into four categories, and reliability has the most influence on the image of a company and the formation of brand loyalty. The impact of the attributes of the advertising model on the relationship between corporate image and brand loyalty was investigated through an empirical analysis, and several implications were derived.

• 경영과정보연구
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• 제30권4호
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• pp.441-474
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• 2011

본 연구는 윤리적 리더와 윤리경영시스템이 구성원의 조직시민행동에 미치는 영향과 이들 사이에 윤리풍토가 매개작용을 하는지를 조사한 것이다. 연구목적을 달성하기 위해 대구 경북 지역의 대기업 및 중소기업에 종사하는 종업원을 대상으로 설문조사를 하여 회수된 설문지 중 유효한 1,035부의 응답 내용을 분석하였다. 주요한 분석결과는 다음과 같다. 첫째, 윤리적 리더와 윤리경영시스템의 정착은 모두 구성원의 조직시민행동에 유의한 정(+)의 영향을 미치는 요인이었다. 둘째, 연구 가설에서 기대했던 바와 같이 윤리적 리더와 윤리경영시스템이 구성원의 조직시민행동에 미치는 영향에 조직배려 윤리풍토와 사회적 책임 윤리풍토가 유의한 매개작용을 하는 것으로 나타났다. 따라서 구성원의 조직시민행동을 높이기 위해서는 조직배려 윤리풍토와 사회적 책임 윤리풍토를 조성하는 것이 효과적인 전략이 될 수 있음을 암시해주었다.