This study examines whether the adoption of International Financial Reporting Standards (IFRS) has increased financial statement comparability among firms and reduced undervaluation of Korean firms in the capital market by enhancing financial statement comparability. The so-called Korea Discount, which indicates an inefficient allocation of capital, has been attributed to lack of transparency and comparability of accounting information. Therefore, an efficient distribution of capital in the market was intended when IFRS was first adopted in Korea, but such progress is based on a premise of enhancement in Korean firms’ accounting information comparability. This study conducts empirical analysis by using a comparability measure by De Franco et al. (2011). More specifically, it analyzes differences among comparability of domestic firms following IFRS adoption, with firms in the EU, which adopted IFRS in 2005, and with firms in the U.S., China and Japan that do not follow IFRS. The analysis of changes in domestic firms’ comparability finds that their comparability improved following IFRS adoption. Meanwhile, the examination of cross-national differences in comparability demonstrates that, although there has been no significant change in comparability with firms in the U.S. and the EU across Korean industry since IFRS adoption, comparability with China has decreased while that with Japan improved.

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents’ and peers’ influence (PPIF), and benefits and cost (BCE) on students’ intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

Using the methods of literature， comparative research and logical analysis, this paper explores China's future development strategies of sports events and derivatives industrial ecology chains. The research shows that: (1) the ownership of event property and the substantiation of individual sports associations are the preconditions for sports companies to expand profit margins, cultivate brand events and maximize the dividends of event brands; (2) through the establishment of sports lotteries and the introduction of well-funded The TV stations bid for the copyright of the competitions, sports industry can realize the energy saving and income increase of the competitions and expand the profit points of the competitions; (3) the ability of the government departments to conduct competition monitoring, risk early warning and scientific decision － making is an important assessment indicator for the safety of major sports events in the future; (4) related institutions should strengthen the creative and design development of derivatives for sports events, enhance the economic, social and cultural benefits of the ecological chain of the derivatives and promote the further development of China's sports industry．

The study examines the relationship between perceived mental benefits, online trust, and personal information disclosure when shopping online in Vietnam. The e-commerce market has been booming in Vietnam since 2015. The number of online transactions and e-commerce sites has increased steadily in recent years. However, the number of online sales in Vietnam is still not high, and consumers are still limited in buying from websites when they have to provide too much information during and after the shopping process. The mix-method is used to ensure the scientific nature of the study. Qualitative research method (phenomenological research) along with the quantitative research method (survey) are applied to meet the research objectives. The data in the study was collected through the group discussion with eight experts and the survey with 917 respondents. Data processing result via SmartPLS software indicate the positive relationships between the factors in the research. The perceived mental benefits have the most potent influence on the online trust of Vietnamese customers; at the same time, both the perceived mental benefits and online trust affect customers personal information disclosure in electronic commerce. Some managerial implications relating increasing the perceived mental benefits, and customers' online trust are proposed for online businesses.

Compared with the research on consumer engagement in brand community, the research on consumer engagement in brand public has been relatively less. This research aimed at exploring how brand public characteristics such as information variety, various communications and no limitation in expressing self affect the brand public engagement. 274 questionnaires answered by Chinese consumers are used to conduct analysis. Principal component analysis is used to test the reliability and validity of each construct, and structural equation model is used to test hypotheses. The study finds the positive effects of information variety on information benefits, those of various communications on social benefits, and also positive roles of no limitation in expressing self to brand-related self-expression motivation. And each of the information benefits, social benefits and brand-related self-expression motivation is proved to positively affect brand public engagement. The study implies that marketers should give attention to characteristics of brand public, and provide the ways by which members of brand public engage the brand. Additionally, marketers should pay more attention to both direct and indirect engagement activities of consumers toward brand public in social media to better understand their target consumers.

This study evaluated the duck growth performance and the economic benefits on using illite as a feed additive for ducks. Illite powder at three levels (0%, 1%, and 1.5%) was added to commercial duck diets, and fed to 180 one-day-old ducks (Pekin, 3 replicates, 20 ducks per pen) using a randomized block design for 39 days. During the experimental period, there were no significant growth performance differences between treatments (p>0.05), except with the feed conversion ratio (p<0.05), for all periods (8-39 days). In addition, the dietary supplementation of 1% and 1.5% illite did not significantly improve (p>0.05) Feed Intake Cost (FIC), Weight Gain Value (WGV), Meat Production Cost (MPC), Economic Efficiency (EE), Profitability (P), or cost benefit ratio for 8 to 21 d, 22 to 39 d, and 8 to 39 d. However, the differences in meat production cost and profitability between treatments were statistically significant (p<0.05) for all periods (8-39 d). In conclusion, adding 1% and 1.5% illite to duck diets is not beneficial for improving either the duck growth performance or the economic indicators.

In accordance with the 1996 London Protocol, the marine dumping of wastewater generated from food was totally banned from 2013. Therefore, establishing a food wastewater bio-gasification facility for stable and continuous food wastewater treatment is necessary. The biogas produced from the wastewater can be used as fuel for electricity generation or for heating in power plants and can be sold as gas in cities as well as fuel for vehicles after undergoing a refining process. Thus, the South Korean government is trying to expand the bio-gasification facility of wastewater generated from food. In this study, we try to obtain information about the public value of such an expansion. For this purpose, the household willingness to pay (WTP) for the expansion is determined by applying the contingent valuation (CV) approach. A total of 1,000 South Korean households were involved in the CV survey, which had questions with dichotomous choices. The mean yearly public value WTP for expansion is estimated at 2,564 KRW per household. If this WTP is extrapolated from the sample to the nation’s population, the expansion in the national value is worth 50.1 billion KRW per year. These results indicate that the expansion of food wastewater bio-gasification facility is supported by Korean households.

Purpose - This study aims to examine the correlations between relationship benefits, quality, and continuity intention of community services. It further investigates the mediation effect of relationship quality operating on the association between relationship benefits and relationship continuity intention. Thus, this study will aim to elucidate the correlations between relationship benefits, quality and community services intention. Research design, data, and methodology - To achieve these objectives, this study executed a questionnaire from the users of the child․adolescent psychological support service which represents part of community services. The research framework that was utilized in this study was of three main factors. They were relationship quality, relationship benefits, and intention of relationship continuity. In relationship quality, factors such as trust and commitment was included in this section. For relationship benefits, factors such as society benefits and commitment benefits were the essence. The control variable in this study was gender, age, income, hours of service used, and the number of times service was used in community services. Results - The key research findings are as follows. First, this study found out that the more the social benefits was enhanced in the community services, the higher the relationship continuity intention was. Second, this study has found out that the higher the trust of community services, the higher the relationship continuity intention. Third, this study has shown that the more the relationship benefits was enhanced in the community services, the higher the recognition by the users’ relationship quality was. Fourth, the trust in the community services played a mediating role between the relationship benefits and relationship continuity intention. Conclusions – Many associations could be discovered on the correlations between relationship benefits, quality, and community service continuality intention. These results will have important implications for the future of child and adolescent psychological support services. In terms of relationship marketing, the three factors; benefits, quality, and continuity intention in community services were proved to be pivotal. In order for the continuity intention in community services, the two factors of benefits and quality were the influential factors. From a policy maker’s standpoint, the relationship continuity was the most important factor.

Purpose - While sustainability is based on the argument that the world’s resources are finite and their demand will ultimately surpass supply, entrepreneurship on the other hand argues that there are inherent opportunities to address this through conserving, recycling, switching to more renewable resources and making effective use of available finite resources. Research design, data, and methodology - In response to the lack of scientific information on the outcomes of entrepreneurship in rural Nigeria, this paper surveys the benefits (social, economic and environmental) of women engagement in waste plastic bags recycling in Adamawa State of Nigeria. A descriptive research design was adopted and data was collected from 26 respondents with the use of a semi-structured questionnaire, which was analyzed using descriptive statistics and presented in frequency tables. Results - Results indicated that 21 women have gained employment, who would have remained unemployed; 80.8% of who make profits below 10000 Naira per month and collectively, they recycle 179.3kg of waste polythene bag per month. Conclusions - It was recommended that the women should be further their education; adequate records of costs and sales should be kept; and savings should be encouraged among them.

본 연구는 모바일 피트니스 게임에서 제공하는 메시지 프레임에 따라 사용자 경험의 차이를 검증한 연구로 지각된 혜택, 심리적 웰빙, 운동앱 애착, 운동 성취감의 변인이 분석에 사용되었 다. 이를 위해 반복측정설계(Repeated Measure Design)와 플레이테스트(Playtest) 방법론을 채 택하여 실험연구를 진행하였다. 연구결과 모바일 피트니스 게임에서 이득 메시지를 제시할 때 손실 메시지를 제시했을 때보다 지각된 혜택, 심리적 웰빙, 운동앱 애착, 운동 성취감 경험의 정도가 더 높게 나타났다. 이러한 연구결과는 건강 기능성 게임을 통해 설득 메시지를 제시할 경우 이득메시지가 손실메시지보다 건강 기능성 게임 사용자에게 좀 더 효과적으로 전달될 수 있다는 것을 강조하고 있다.

Solid refuse fuel (SRF), which is made of combustible waste, has to pass the government’s rigid standards. The Korean government plans to enhance the ratio of biomass energy to total energy use from 3.17% in 2013 to 4.16% in 2020. In particular, the Korean government aims to raise the ratio of combustible waste converted into SRF from 16% in 2014 to 100% in 2020 by increasing the number of facilities manufacturing and utilizing SRF. We attempt to analyze the external benefits of the expansion using the data obtained from a survey of 1,000 randomly selected households. A choice experiment, an economic technique, is employed here. The attributes considered in the study are ‘improvement of energy security’, ‘reduction of greenhouse gases emissions’, ‘extension of landfill life expectancy’, ‘job creation’, and ‘price’ measured as an additional amount of monthly electricity and heating bills per household. The multinomial logit model, which requires the assumption of the ‘independence of irrelevant alternatives’, is applied. However, the assumption could not be satisfied in our data. Thus, we finally utilized a nested logit model that does not require the assumption. All the parameter estimates, except for ‘improvement of energy security’, in the utility function are statistically significant at the 5% level. The estimation results show that the marginal willingness to pay (MWTP) for one year increase in landfill life expectancy is estimated to be 218.8 won per household per year. MWTP for 100,000 tCO2 decrease in greenhouse gases emission is calculated to be 171.9 won per household per year. MWTP for the creation of a new job is computed to be 10.7 won per household per year.

As economic growth and development of the living standard causes increasing production of organic waste, the desire to take advantage of organic waste to produce energy is also increasing. Organic waste-to-energy can contribute to improving energy independence through domestic energy security as well as improving the environment by reducing the need for landfills. This paper attempts to quantitatively analyze the non-market benefits arising from the organic waste-to-energy policy. To this end, we apply a contingent valuation (CV) that is most widely used to measure the nonmarket benefits. As for the willingness to pay (WTP) elicitation method, we employed the one-and-one-half-bounded dichotomous choice (DC) model, which produces higher statistical efficiency than the single-bounded DC model and yields greater consistency than the double-bounded DC model. In the CV survey result of 1000 Korean households, a total of 586 households (58.6%) revealed zero WTP. This implies that the use of the mixture model to deal with zero WTP responses was a suitable approach in our study. The yearly mean WTP was computed as KRW 3598 for the next ten years per household, which is statistically significant at the 1% level. Expanding the value to the national population gives us KRW 67.3 billion per year and this value demonstrates the non-market benefits of the organic waste-to-energy policy. This quantitative information could be utilized as a significant reference in the implementation of the organic waste-to-energy policy.