- 권한신청
- E-ISSN2288-7709
- KCI
4권 4호
초록
Abstract
In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."
초록
Abstract
The purpose of the present study is to investigate the relationship between Management bonuses and earnings stability of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2009 to 2016. The results of multiple linear regression analysis show that there is a significant relationship between Management bonuses and earnings stability. The aim of this study primarily investigating the relationship between earnings stability and management bonus. In the case of this target, the next goal of this research is to develop a proposal for legislation in the domain of capital market, students and faculty as well as accounting information users provide research interests. Observations show many companies despite the decline in profitability, bonus managers to continually pay. Increase in listed companies Stock Exchange as well as the importance of communication between earnings quality and bonus managers in Financial Accounting the authors created an incentive to research about this relationship do. The results of this research could be the development of literature done in the past. Thus, more knowledge about the issue of sustainability and its relation to bonus managers the users of accounting information, accounting courses provide students and faculty.
초록
Abstract
In this paper we expand on the notion of "integration" in terms of the variety of ways in which it would manifest itself in business education. Our main argument is that "integration" is multidimensional and has been manifest in pedagogy, research and service dimensions of university programs for a long time. However, assessments of "integration" efforts have been spotty thus far and only recently are being formalized. We present several examples in business curriculum and with increased focus on formal assessments of "integration" efforts, business education will become more pragmatic. The goal of this paper is to unpack the broad construct of "integration," and discuss its historical and current manifestations in business education. Ultimately, we conclude that while the process of integrative thinking is well underway for a long time in business education, the assessment of outcomes of integrative thinking is just taking root through formal ETS tests. We believe that integrative thinking in business education is an ultimate indicator of the effectiveness of the business curriculum, as students skilled in this area will be best prepared for the real-life jobs in the market place.
초록
Abstract
This study has focused on the transfer of infants and Toddlers-protecting responsibilities from families to infants and Toddlers education agencies due to an increase of a double-income family and nuclear family. It is because there is insufficient safe play space from the moment when infants and Toddlers return from infants and Toddlers education agencies to home due to a high crowding of housing and increase of vehicle, and there can be difficulties to take responsibilities of infants and Toddlers safety with a mere recognition and effort of parent. Thus, to suggest a safety education through mutual contact between the communities and agencies supporting parent role in a level of social welfare, its potential has been identified through a frequency analysis on 60 participants of experimental group who have trained a safety education and 60 participants of control group who have not trained a safety education. As a result of frequency analysis, the increase in safety condition in Korea, safety and development of infants and Toddlers, safety of play materials, and safety knowledge on general part of facility safety has detected and the practice of safety and safety consciousness has also identified to be more effective. The results of this study has shown a potential to verify its efficacy if it is verified through an elaborative model of safety education based on parents of young infants and Toddlers family.
