• 제목/요약/키워드: voluntary behavior

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기업의 법적 및 규범적 사회적 책임(CSR) 활동의 증대가 조세회피에 미치는 효과 분석 (The Differential Impact of Legal vs. Normative Corporate Social Responsibility on Corporate Tax Avoidance)

  • 강일주;안혜성
    • 무역학회지
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    • 제46권4호
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    • pp.131-148
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    • 2021
  • This study examines how corporate social responsibility (CSR) affects corporate tax avoidance behavior. Using a sample of publicly listed U.S. firms, we find that legal CSR-which is required by law-reduces the level of corporate tax avoidance because this type of CSR reduces information asymmetry between investors and corporate management in such a way that investors are less likely to perceive tax avoidance behavior as a risk. On the other hand, we find that the relationship between normative CSR-which is a voluntary type of CSR behavior-and tax avoidance is not statistically significant. Instead, our additional analysis reveals that normative CSR increases the level of corporate tax avoidance conditional on reporting quality. This study provides meaningful implications to the academic literature and to practitioners. Not only does this study highlight the fact that not all CSR are alike, it highlights that it is important to provide transparent CSR information in order to allow stakeholders to estimate the net effects of firms' CSR activities and tax payment.

비윤리적 정보공유 딜레마와 사회적 네트워킹 관계에서 정보접근 모니터링의 영향력 (The Impact of Information Access Monitoring between Dilemma of Unethical Information Sharing and Social Networking)

  • 정병호
    • 디지털산업정보학회논문지
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    • 제14권2호
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    • pp.91-105
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    • 2018
  • The purpose of this study is to examine an immoral effectiveness decrease by information access monitoring between ethical dilemma and unethical information-sharing behavior. Firms are raising the demand of confidential information management and are highlighting the ethical awareness of organizational members. The individuals in organization are concerned information sharing for future-oriented social networking. To prevent their immoral behavior, Firms should consider investing the information access monitoring. This system is aiming at log verification of movement, storage and deletion on information and will reduce an ethical conflict and unethical behavior on employees. I used the structural equation methodology for this empirical study. The research model constructs the voluntary and involuntary dilemma of information sharing on the two independent-variables, the unethical information behavior and the improper networking reinforcement on the two dependent-variables and the information access monitoring the one mediating-variables. This model tests the power effect of direct path, indirect path and total path. According to the study, the two ethical dilemma of information sharing provided a high influence to the unethical sharing action and to the inappropriate social networking strengthens. However, the mediating role of information access monitoring shows the effect weakens of independent and dependent variables. Thus, the mediating variables appeared to be important for the controlling role of an unethical behavior and improper social networking. Ultimately, The firms will need to invest the information access monitoring for a compulsory ethics behavior of organizational members. In addition, this can hinder networking enhancements for future opportunistic behaviors.

철도운영기업 중간관리자의 리더십이 종사원들의 임파워먼트와 혁신행동에 미치는 영향 (The Effect of Railway Corporation Leadership of Middle Manager Employees' on Empowerment and Innovative Behavior)

  • 황보작
    • 한국철도학회논문집
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    • 제18권6호
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    • pp.609-618
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    • 2015
  • 본 연구는 국내 철도운영기업 종사자를 대상으로 그들이 인지하는 중간관리자의 리더십이 임파워먼트와 혁신행동에 미치는 영향에 대하여 실증분석 하였다. 분석결과, 거래적 리더십은 임파워먼트와 혁신행동에 모두 정(+)의 영향을 미쳤으나, 변혁적 리더십은 혁신행동에 직접적인 영향을 미치지 않았다. 그러나 변혁적 리더십과 혁신행동과의 관계에서 임파워먼트는 완전매개 됨을 알 수 있었다. 따라서 본 연구 결과, 철도운영기업 중간관리자의 리더십은 종사원들의 혁신행동을 유발하는 중요한 영향요인이며, 특히 변혁적 리더십을 통한 종사원들의 자발적 혁신행동을 이끌어 내기 위해서는, 권한위임을 통한 의사결정권이 주어지는 임파워먼트의 활용이 매우 중요한 요인임을 시사하고 있다.

상사의 진성리더십이 구성원의 직무성과에 미치는 영향: 조직몰입과 조직시민행동의 매개효과 중심으로 (Effects of Supervisor's Authentic Leadership on Job Performance for Employees: Focused on the Mediating Effect of Organizational Commitment and Organizational Citizenship Behavior)

  • 탁진규;노태우
    • 한국콘텐츠학회논문지
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    • 제16권7호
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    • pp.319-336
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    • 2016
  • 본 연구는 상사의 진성리더십이 구성원의 직무성과에 미치는 영향 관계를 분석함으로써 진성리더십의 중요성에 대한 시사점을 제시하는데 그 목적이 있다. 특히, 진성리더십과 직무성과 간의 관계에서 구성원의 조직몰입, 조직시민행동이 매개역할을 하는지 실증적으로 검증하였다. 본 연구의 설문조사는 다양한 업종에 종사하는 구성원들을 대상으로 실시하였다. 회수된 설문지 중 총 440부가 분석에 사용되었으며, 통계분석방법은 SPSS/WIN 24.0과 Stata 14.0 통계패키지를 사용하였다. 연구 결과, 상사의 진성리더십은 구성원들의 조직몰입, 조직시민행동, 그리고 직무성과에 정(+)의 영향을 미쳤다. 또한 조직몰입, 조직시민행동은 진성리더십과 조직 구성원의 직무성과 관계에서 매개역할을 하였다. 본 연구 결과가 함의한 바는 구성원의 직무성과를 향상시키기 위해서 상사의 진성리더십을 통한 구성원의 자발적 참여와 협력 행동을 향상시켜야 한다는 결과를 보이고 있다.

전자주사위 및 손동작 인식을 활용한 아동용 에듀테인먼트 게임 콘텐츠 개발에 관한 연구 (A Study on Children Edutainment Contents Development with Hand Gesture Recognition and Electronic Dice)

  • 옥수열
    • 한국멀티미디어학회논문지
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    • 제14권10호
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    • pp.1348-1364
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    • 2011
  • 기존의 아동용 에듀테인먼트 콘텐츠는 교육에 사용되는 학습 교구 및 콘텐츠가 교육 대상자에 대하여 반응을 일방적으로 유도하는 수동적인 교육이 이루어져 능동적이고 자발적인 학 습이 가능하도록 하는 콘텐츠 개발 방법이 절실히 요구되고 있다. 이에 본 논문에서는 행위기반 에듀테인먼트 콘텐츠의 상호작용 교구로서 주사위 형태의 체감형 인터페이스 개발과 깊이 영상 정보 기반의 손동작 인식 기술을 활용한 아동용 에듀테인먼트 콘텐츠 개발 방법을 제안하였다. 또한 교수자가 전체적인 학습 코스웨어를 설정하고 관리 할 수 있는 학습 퀴즈 문제 저작 관리 도구 및 교육발달에 대한 실시간 모니터링용 학습 결과 로그 분석 시스템을 제안하였다. 본 연구에서 제안한 행위 기반 체감형 인터페이스 및 에듀테인먼트 콘텐츠는 조작이 간편하고 실체적 인터랙션을 제공하므로 서 흥미를 더해 능동적이고 자발적인 학습이 가능하다. 또한 학습퀴즈 콘텐츠 저작 관리 도구와 학습 결과 로그 분석 시스템은 아동에 대한 수준별 학습프로그램 구성이 가능하고 또한 아동들이 학습을 스스로 문제를 풀어가는 과정과 얻어진 결과를 바탕으로 이용자의 학습 발달 상황 및 행태를 파악하고 학습계획에 대한 평가 자료로 활용하므로 서 아동의 학습발달에 대한 실시간 모니터링이 가능할 것으로 예상된다.

Relationship between Health Promotion Behavior and Marriage Value View

  • Kim, Jungae;Seo, Eunhui
    • International Journal of Advanced Culture Technology
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    • 제8권3호
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    • pp.10-17
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    • 2020
  • This study was cross sectional descriptive survey study to analysis the relationship between marriage value view and health promotion behavior among university students. Questionnaires from those who voluntary agreed to the study were collected online, and the collection period was from May 20, 2020 to June 10, 2020. Research tools for analyzing marriage value view was used by RR lee, and health promotion behavior research tools was developed by Walker., The data analysis was performed using SPSS 18.0 as frequency, Pearson correlation, t-test, and Multiple regression analysis. According to the analysis, women had high passive (p<0.05) and exclusive (p<0.01) marriage value view, while men had high active (p<0.01) and instrumental (p<0.05) marriage value view. According to the analysis, it turns out that people who value interpersonal relationships during health promotion have a positive effect on romantic (t=2.383, R2=.257, p=.019) and instrumental (t=2.201, R2=.120, p=.030) marriage value view. Hygiene has been appeared to affect Passive marriage value view (t=3.001, R2=.111, p=.003) and Exclusive marriage value view (t=3.765, R2=.122, p=.000). Nutrition has been appeared to affect conservative marriage value view (t=2.086, R2=.118, p=0.039). Exercise has been appeared to affect conservative marriage value view (t=2.456, R2=.118, p=0.015) and active marriage value view (t=2.261, R2=.168, p=0.025). Through this study, in order to increase for the desire of marriage, marriage values need to be organized differently between men and women in marriage value programs and it suggested that health promotion behavior be included in programs that enhance the value of marriage.

물리치료(학)과 학생의 장애인에 대한 태도와 행동에 관한 조사연구 (The Study on Physical Therapy Students Attitude and Behavior for the Person with Disability)

  • 오정림;손호희;김기열
    • 한국산학기술학회논문지
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    • 제17권1호
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    • pp.425-432
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    • 2016
  • 이 연구는 물리치료(학)과 학생들의 장애인에 대한 인식 및 태도를 알아보기 위해 물리치료(학)과가 개설된 전국 대학 중 6개 대학의 학생들을 대상으로 이루어졌으며 배포된 총 800부 중 776부를 회수하여 SPSS 21.0 프로그램을 이용하여 분석하였다. 연구결과 성별에 따른 장애인에 대한 행동의 차이에서 남학생이 긍정적으로 나타났으며, 4년제 학제에서 학년이 올라갈수록 부정적으로 나타났다. 장애인과의 접촉 경험에서는 장애인 가족이나 친구가 있는 경우 긍정적으로 나타났으며 장애 관련 과목 수강 여부에 따라서는 차이가 나타나지 않았다. 또한 봉사활동의 경험과 장애를 가진 사람과의 생활 경험이 있는 경우 태도와 행동 항목에서 긍정적으로 나타났다. 이러한 결과를 볼 때, 장애인과의 접촉 경험의 질과 기회에 따라 장애인에 대한 긍정적 태도와 행동이 형성된다고 알 수 있으며, 이를 통해 교육과정 속에서의 장애인 인식의 개선과 장애인과의 직접적인 경험을 통해 긍정적인 장애인에 대한 태도 및 행동의 변화를 유도할 교육 프로그램의 개발이 모색될 필요가 있을 것이다.

Applying Theory of Planned Behavior to Examine Users' Intention to Adopt Broadband Internet in Lower-Middle Income Countries' Rural Areas: A Case of Tanzania

  • Sadiki Ramadhani Kalula;Mussa Ally Dida;Zaipuna Obeid Yonah
    • Journal of Information Science Theory and Practice
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    • 제12권1호
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    • pp.60-76
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    • 2024
  • Broadband Internet has proven to be vital for economic growth in developed countries. Developing countries have implemented several initiatives to increase their broadband access. However, its full potential can only be realized through adoption and use. With lower-middle-income countries accounting for the majority of the world's unconnected population, this study employs the theory of planned behavior (TPB) to investigate users' intentions to adopt broadband. Rural Tanzania was chosen as a case study. A cross-sectional study was conducted over three weeks, using 155 people from seven villages with the lowest broadband adoption rates. Non-probability voluntary response sampling was used to recruit the participants. Using the TPB constructs: attitude toward behavior (ATB), subjective norms (SN), and perceived behavioral control (PBC), ordinal regression analysis was employed to predict intention. Descriptive statistical analysis yielded mean scores (standard deviation) as 3.59 (0.46) for ATB, 3.34 (0.40) for SN, 3.75 (0.29) for PBC, and 4.12 (0.66) for intention. The model adequately described the data based on a comparison of the model with predictors and the null model, which revealed a substantial improvement in fit (p<0.05). Moreover, the predictors accounted for 50.3% of the variation in the intention to use broadband Internet, demonstrating the predictive power of the TPB constructs. Furthermore, the TPB constructs were all significant positive predictors of intention: ATB (β=1.938, p<0.05), SN (β=2.144, p<0.05), and PBC (β=1.437, p=0.013). The findings of this study provide insight into how behavioral factors influence the likelihood of individuals adopting broadband Internet and could guide interventions through policies meant to promote broadband adoption.

싱글 소비자의 심리적 특성변수와 대인영향력에 대한 민감성이 의류쇼핑 추구가치에 미치는 영향 (Effects of Single Consumers' Psychologic Characteristics and Susceptibility to Interpersonal Influence on Clothes Shopping Pursuing Value)

  • 서용한
    • 한국의류산업학회지
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    • 제9권2호
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    • pp.229-236
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    • 2007
  • Many researchers have focused on consumers' clothes purchase behavior, These researches could not reflect the characteristics of the single consumers' clothes purchase behavior. In addition, little has been written on the single consumer. The purposes of this study are to identify the concept and psychologic characteristics of single consumer and investigate the effects of single consumers' psychologic characteristic and susceptibility to interpersonal influence on clothes shopping pursuing value. Also, It was analyzed how single consumer' pursuing values are different based on the type of single motivation. To test research problems, Data were collected by means of a survey questionnaire, which was sent to 300 single in Pusan and Ulsan. In total, 274 were returned and 14 were unusable because of unacceptable levels of missing data. The Results were summarized as follows: First, self-efficacy, informative and normative influence were positively related to utilitarian pursuing value employee satisfaction. Also, self-efficacy, variety seeking, innovativeness and informative influence had a positive effect on hedonic pursuing value. Second, voluntary single and nonvoluntary single group had different perceptions about self-efficacy, variety seeking, innovativeness, informative influence, and hedonic pursuing value.

유용미생물을 활용한 창의적 체험활동이 초등학생들의 환경소양에 미치는 영향 (The Effects of Creative Hands-on Activities using Effective Microorganisms on Elementary School Students' Environmental Literacy)

  • 황영호;박재근
    • 한국초등과학교육학회지:초등과학교육
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    • 제33권3호
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    • pp.524-535
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    • 2014
  • The purpose of this study was to develop the creative hands-on activities using EM (effective microorganisms) that can enhance the environmental literacy of learners, and to examine the effect of its application. The program was composed of 10 sessions, including biological knowledge and ecosystem status of microorganisms, practical activities that stimulate the environmental behavior and emotion of elementary school students, and career design related to their aptitude and occupation in future. This program can also be connected to the domains of creative hands-on activities, that is, career activities, club activities, self-regulated activities and voluntary service activities. In this study, two classes of 3th grades of elementary school in Seoul were selected and divided into two groups. The experimental group to undergo the program of creative hands-on activities using EM showed higher environmental literacy than the control group. In the concrete, it is proven that this program contributed to the improvement of learners' environmental emotion, skill, and behavior. When interviewed with experimental group, we found that sustained EM hands-on activities were conducted in collaboration with their families, and they became more aware of the utilities of EM and could participate in the activities more interestingly. In conclusion, the creative hands-on activities program was very effective and helped elementary students to change their environmental literacy in positive ways.