• Management & Information Systems Review
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• v.29 no.1
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• pp.79-96
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• 2010

The purpose of this study is to investigate factors that affect corporate CEOs' tax avoidance, ultimately helping find how to fundamentally prevent the avoidance, establish a tax system that ensures tax payers' compliance and revise tax laws and regulations in a positive way. For the purpose, this researcher surveyed corporate CEOs with a questionnaire that contained many questions of various types, which was developed based on previous studies. Findings of the study can be summarized as follows. Main factors affecting tax avoidance were the application of tax provisions, the ability to understand tax laws and the expectation of tax avoidance. The more corporate CEOs' were influenced by the first and the third factors, the higher their propensity for tax avoidance was. On the contrast, corporate CEOs were lower in propensity for tax avoidance when they were more able to understand tax laws. Regarding the three factors' relative influences, tax avoidance was most affected by the expectation of tax avoidance, followed by the ability to understand tax laws and the application of tax provisions in order. Meanwhile, a multi-regression analysis using the sequential deletion technique showed that tax avoidance were affected by the application of tax provisions and the expectation of tax avoidance and that tax avoidance was most influenced by the application of tax provisions, followed by the expectation of tax avoidance. These findings indicate that the degree of corporate CEOs' tax avoidance may vary depending on social and environmental changes that their business face. Meanwhile, positive factors such as tax-bearing capacity and the procedure of tax calculation and negative factors such as management ethics and tax authorities' regulation are all thought to be not helping prevent tax avoidance.

• Management & Information Systems Review
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• v.28 no.2
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• pp.21-39
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• 2009

This study examines the international differences in tax compliance and relates these differences to selected determinants of tax morale and Hofstede's Cultural dimensions. The findings of the empirical investigation of data from 38 countries during 5 years(2000-2004) indicate that tax compliance is highest in countries characterized by high economic freedom, high effective competition laws, high government transparency, low shadow Economy, and low power distance. It shows that a powerful deterrent to tax evasion is the creation of a tax morale. Where individuals can exercise their economic rights in terms of economic freedom, important equity market and effective competition laws, in a safe environment that improves their quality of life, they are more prone to view tax compliance as less of a burden and more of a citizenship duty. Our results indicate that policymakers should consider cultural values when designing tax compliance legislation and investigating possible behavior irregularities.

• Journal of Korean society of Dental Hygiene
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• v.15 no.4
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• pp.743-750
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• 2015

Objectives: The purpose of the study is to examine the correlation and influencing factors among ethics position, self-esteem, and perception of patient medical information protection in the dental hygiene students. Methods: This is a cross sectional study using the structured questionnaire. A self-reported questionnaire was completed by 202 dental hygiene students using the stratified sampling method from September 1 to November 1, 2013. The questionnaire was modified and complemented from Ethics Position Questionnaire (EPQ). The questionnaire included EPQ, self-esteem, and perception of patient medical information protection. Data were analyzed by independent t-test, one way ANOVA, Duncan's multiple comparison analysis, Pearson's correlation analysis, and stepwise multiple regression analysis using IBM SPSS Statistics 21.0 program. Results: There was a positive correlation among all the variable including idealism position, self-esteem, and perception of patient medical information protection, The factors influencing on the perception of patient medical information protection were idealism position (${\beta}=0.271$, p<0.001) and self-esteem (${\beta}=0.248$, p<0.001). The corrected explanation power of the model was 15.1%. Conclusions: As the idealism position and self-esteem become higher, the perception of patient medical information protection gets higher. Therefore, this study suggests that it is needed to develop and vitalize implement the appropriate programs enhancing ethics consciousness, proper position, and self-esteem in the dental hygiene students receiving the education for their professionalism in the dental hygiene curricula.

• The Journal of the Korea Contents Association
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• v.20 no.1
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• pp.675-683
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• 2020

This study has investigated how attachment anxiety boosts the attitude on charity appeals. Drawing on the attachment theory, we tested the hypothesis that increasing attachment anxiety (both dispositionally and temporarily primed) would have favorable attitudes towards charity appeals relates to social identification. Participants in high attachment anxiety showed more favorable attitudes towards charity appeals which can fulfill their social needs. Needs for belongness mediated the relationship between charity appeals and attachment anxiety. While past research has focused on the attachment security as motivation for helping, The current study has focused on egoistic motivation for helping and examined that attachment insecurities leads more favorable attitudes towards charity appeals that fulfill their social needs. The current study demonstrates that social needs can motivate consumers' prosocial behavior. Implications for the theory of non-profit marketing are discussed.

• Journal of Fisheries and Marine Sciences Education
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• v.6 no.2
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• pp.183-189
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• 1994

1970년 이후 우리나라는 산업화로 인하여 사회구조와 가정구조가 크게 변화 되었다. 도시집중화로 인한 각종 공해 발생, 교통난, 인구이동의 문제를 비롯하여 그리고 핵가족화로 인한 가부장적 권위상실 및 가정교육부재, 청소년 비행등 수 많은 문제가 야기되었다. 특히 핵가족화로 발생된 심각한 사회문제는 전통윤리의 붕괴와 가정교육의 부재현상을 발생 시켰다. 이와같은 문제발생에 관한 선행연구를 종합해보면 첫째, 핵가족화로 인해 발생한 가족규모의 축소현상으로 자녀들의 다면적 인격형성에 결손을 초래하여 성장후 독립심과 의지가 약하고 고집이 세며 이기적이고 자기중심적인 성향이 되어 사회생활에 부적응 현상을 초래하게 되었다고 한다. 그 이유는 다면적 인간관계의 결여로 상호 협조하고 사랑을 교환한 경험 부족과 외동자녀에 대한 부모의 관심이 자녀의 욕구에만 집중되어 자녀종속적인 태도가 크게 적용하였기 때문이다. 둘째는 산업화 사회에서의 부부동시 사회참여가 자녀양육에 어머니와의 애착형성이 결여되어 모성실조를 겪게 된 문제를 들 수 있다. 어머니와 자녀간의 애착형성이 결여 됨으로 발생되는 문제는 지적 정체현상과 정서발달의 장애가 주 원인이 되어 감정 통제력이 약해서 공격적 행동이나 반 사회적 행동으로 확대되어 청소년문제 발생의 원이 되고 있음을 시사하고있다. 세째로 산업화사회와 경쟁력 조장을 들 수 있다. 산업사회를 개방사회, 경재력사회 혹은 능력사회라하여 고학력위주의 선발형태가 입시경쟁을 부추기고 있으며 그에 따라 많은 청소년들과 학부모들이 상위 지향적인 심리가 작용하여 자녀들의 입시경쟁에만 집중하게 되었다. 이러한 원인으로 인하여 인간교육 즉 가정교육을 외면하여 반도덕적, 반사회적 문제를 야기하게 하였다. 특히 전통적 가정윤리가 붕괴되어 부모에 대한 효관의 약화, 부부간의 애정약화 및 물질지향적인 사고가 이혼률을 증가시켜 가정붕괴를 가져왔다. 이상에서 논의된 자녀교육의 부재가 자녀들의 지적 정서적 문제로 확대되어 산업화사회의 모순점을 노출시키고 있음을 알 수 있다. 이와같은 문제를 해결하기 위한 대안으로 연구자가 제시하는 방안은 훌륭한 가정교육을 위해서 우선되어야 하는것은 부모자신의 인격적 개인완성을 제안하였다. 인격의 완성은 양심과 행동이 일체하는 사람을 지칭한다. 다음은 서로 위하여 사는 삶을 영위하는 인격체가 되어 양심의 법에 따르는 삶, 타인을 위하여 사는 삶을 자녀들에게 보여줌으로서 반두라의 모델링 교육을 제안하였다. 마지막으로 오늘날과 같은 암기위주의 경쟁교육이 아니라 타고난 잠재성 개발에 주력하는 교육으로, 적성과 소질을 개발하는 창조적 산 교육장을 마련하여 주고 또한 그것을 뒷바침하는 가정윤리교육의 회복이 무엇보다도 이 시대가 절실히 요구하는 바람직한 교육이라 하겠다.

• Journal of Digital Convergence
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• v.19 no.7
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• pp.21-32
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• 2021

This study focuses on the individual characteristics of consumers and creating shared value in relation to recent increasing value consumption. Specifically, it was intended to verify what socio-psychological variables of consumers affect value congruency and product purchase intentions in relation to cosmetics products based on creating shared value activities. In order to verify hypothesis, an online survey was conducted, and the main and mediate effects of the variables were verified through SPSS' Process Macro method. As a result of empirical analysis, the higher the ethical identity, altruism, and consumer effectiveness, the higher the value congruency. Altruism and consumer effectiveness had a positive impact on purchase intentions. We also find that value congruency has a significant mediating effect on the effect of socio-psychological variables on purchase intention. The results of this study provide practical values and implications for companies' need to emphasize consumers' consumption behavior as it can have a significant positive impact on society. It also suggests the importance of finding out what values consumers seek. In other words, this study can provide strategic implications for public relations plans when performing marketing activities by utilizing the values pursued by CSV in companies. Future research will provide strategic implications for promotional measures when marketing is carried out if the consumer's segment is further refined to verify the effectiveness of creating shared value.

• Korean Journal of Legislative Studies
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• v.15 no.1
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• pp.65-92
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• 2009

Political trust is defined as the degree to which people perceive that government is producing outcomes consistent with their expectations. Political trust as a concept has endogenous as well as exogenous characteristics in that it can cause and be caused by other political factors. The purpose of this study is to introduce and evaluate various theoretical perspectives related to the causes and effects of political trust. With respect to its causes, this study focuses on the following five factors: government policies, unethical behaviors of politicians, citizens' penchant for participatory democracy, the public's misperceptions on government, and political culture. On the other hand, this study discusses the impacts of political trust on each stage of political process by paying attention to the following factors: government's governability, election outcomes, political recruitment, and the directions of government policies.

• School Mathematics
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• v.13 no.1
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• pp.127-153
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• 2011

The purpose of this study was to investigate the effect of peer tutoring on mathematical inclination and mathematical communication ability of peer tutor. For the purpose of this study, research questions were established as follows: 1. How does peer tutoring affect to the mathematical inclination of peer tutors? 2. How does peer tutoring affect to the mathematical communication ability of peer tutors? To answer the research questions, four 5th grade peer tutors were selected for qualitative case study in an elementary school located in Goyang-si, Gyeonggi-do. Before and after 11 weeks of peer tutoring in their mathematics classes, mathematical inclination, mathematical communication ability of peer tutors were examined. For qualitative analysis, peer tutors were asked to complete worksheets, self-evaluation, journal for their peer tutoring in daily basis during the experiment. By comparing the scores in mathematical inclination test and mathematical communication test before and after the treatment and analyzing the data gathered for qualitative analysis, the conclusions were drawn as follows: First, Peer tutoring has positive effects on the mathematical inclination of peer tutors. Scores for mathematical inclination of peer tutors after the treatment increased and qualitative analysis showed positive change in their attitude toward mathematics. Second, Peer tutoring has positive effects on the mathematical communication ability of peer tutors. Scores in the performance assessment for mathematical communication ability of peer tutors after the treatment increased. Also qualitative analysis showed that peer tutors tried to develop various ways to solve a problem and explained them to their peer tutee sophisticatedly.

• The Journal of the Korea Contents Association
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• v.20 no.3
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• pp.164-178
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• 2020

This study was intended to study how social responsibility of small businesses affected tax avoidance. Specifically, it was intended to verify how social responsibility is influenced by tax psychological factors and how it is related to tax avoidance by making it an economic liability factor, an ethical liability factors. For him, the empirical data were reviewed, the questionnaire was prepared, and the collected data was analyzed using SPSS ver. 22.0 and PROCESS MACRO ver. 3.4. The verification showed that corporate economic and ethical responsibilities affected tax avoidance and that legal responsibility did not affect tax evasion, and that tax psychological factors mediated some of the effects of social responsibility on tax avoidance. Judging from the above results, it is doubtful that the prevention of tax evasion would require tax incentives to offset the costs incurred by an enterprise's economic responsibilities, and to establish a strict tax code to prevent one or two tax evasions from spreading throughout the group. In this study, however, there are limitations that arise from differences between variables omitted from the research model and methods of measuring tax hedges. Therefore, further studies using a wider variety of variables are required in subsequent studies.

• Korea Trade Review
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• v.41 no.5
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• pp.1-14
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• 2016

Consumers have been increasing their interests in firms' ethicality as well as in the features of the firms' products when they decide to purchase a certain product. Recently, fair trade is considered to be a type of ethical marketing in the business-to-consumer market. In this regard, the effects of fair trade-based marketing on firm performance have become the center of academic and managerial concerns. Despite this importance, few studies have investigated whether fair-trade is a source of competitive advantage or just a cost of doing business. The present research attempts to provide evidence of how fair trade-based marketing influences competitive advantage. Two experimental studies were conducted to explore consumers' purchase intention, which can be a proxy of competitive advantage, in a foreign product-consumption context. Drawing on the stakeholder theory, the first study was performed to examine the effects of fair trade marketing on consumers' purchase intention through a within-subjects design. In addition, building on the signal theory, the second study was executed to test the effects of a fair trade mark on consumers' purchase intention. The findings of the current research reveal that consumers prefer fair trade-based products to others and that when it comes to fair trade-certified products, consumers are more likely to purchase products with that certification than otherwise, even when those products are sold at higher costs than rival products. Interestingly, the results of this research present that there is a significant difference of consumers' purchase intention of a fair trade-based product between two different marketers. This implies that fair trade-based products should be differentially distributed and targeted at a certain type of consumers.