22권 1호
초록
Abstract
The aim of this study is to answer the straightforward question of whether the implementation of IC has fueled non-interest incomes of banks or not. By utilizing the data of 26 domestic banks in Vietnam and employing the value-added intellectual coefficient model (VAIC) as the measure of IC efficiency, our empirical evidence manifests that IC plays a vital role in fostering non-interest incomes of banks. When dividing VAIC into different components, we find that structure capital employed (SCE) is the most important component to enhance the expansion of these incomes compared with other components including capital employed efficiency (CEE), human capital efficiency (HCE). These findings remain unchanged through some robustness tests performed. While the main driver of IC and SCE, CEE component becomes a substantial advantage to increase non-interest incomes in large banks. Meanwhile, the degree of impact of SCE is higher in small banks compared with large ones. Overall, this study would provide a deep insight into the role of IC in the transformation into non-interest income activities of banks in an emerging country, and therefore our findings would be useful for both scholars and policy-makers in Vietnam, where has undergone the period of major reforms in banking system.
초록
Abstract
While corporate social responsibility (CSR) has been considered an important philanthropic support for nonprofits worldwide, little is known about how perceptions of CSR are associated with actual CSR practices that may benefit nonprofit organizations in different institutional contexts. This study applies stakeholder theory to examine how South Korean firms perceive CSR outcomes, and how these perceptions lead to different CSR practices. We constructed a panel dataset using two waves of the Giving Korea survey of CSR and two additional sources. The results indicate that perceived CSR outcomes may play a critical role in CSR practices: 1) the more financial performance is perceived as an outcome, the more will be donated; 2) the more organizational culture is perceived as an outcome, the greater the engagement in employee volunteering; and 3) the more reputation is perceived as an outcome, the more nonprofit organizations are supported. From the findings, we discuss theoretical implications and provide suggestions for nonprofit organizations.
초록
Abstract
South Korea is currently facing many changes and challenges. To make matters worse, society has struggled to function as it did before COVID-19. This study describes the past and current COVID-19 situation to offer lessons on management during and after COVID-19. We provide implications from COVID-19 and the foundation for future disasters by employing the strengths, weaknesses, opportunities, and threats (SWOT) analysis and indigenous administrative conceptual framework on culture, institution, and instrument to add a circumstance perspective. This study used secondary data from prior research and literature. Resolutions for these policy issues are presented using the strength-opportunity (SO), strength-threat (ST), weakness-opportunity (WO), and weakness-threat (WT) strategies. We suggest utilizing instruments that consider diverse societies and preventing the disease with climate change by collaborating with social institutions. We hope these implications and resolutions will provide insights for the future and other countries.