• 한국항공운항학회지
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• 제23권3호
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• pp.42-52
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• 2015

Since the tax-free system for overseas laborers was implemented in 1974, the tax-free limits of international air crew, overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships had been identical by 2005, but there are big differences, currently. The Ministry of Strategy and Finance pointed out the poor working environments and international competitiveness of the industries to explain the reason for the differential tax-free limit. From this perspective, the fairness of the tax-free system for overseas laborers was analyzed. This is an empirical study, based on the objective fact. The study finding showed that international air crew were working in the structural flight work environments to threaten the right of health due to jet lag and excessive exposure to high-altitude cosmic radiation. Therefore, it was analyzed there should be a proper system reform to apply the tax-free limits to international air crew which are identical to those applied to overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships, for a fair taxation.

• 융합정보논문지
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• 제11권1호
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• pp.118-127
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• 2021

다양한 안전 대책에도 불구하고 연안 안전사고가 끊임없이 일어나고 있어, 본 연구는 이에 대한 대책으로 드론 활용을 주목하였다. 이미 해안을 보유한 지자체는 연안 안전관리를 위해 무인 멀티콥터 운용을 시작하였다. 특히 현재 적용 중인 스마트 도시안전망 시스템에 무인 멀티콥터를 연계하면 연안 지역 긴급 상황 발생 시 현장 영상을 지자체 안전정보센터에 실시간 전송이 가능하여 안전사고에 대한 보다 신속한 대응으로 연안해역 안전관리 강화에 크게 일조할 것으로 기대하고 있다. 따라서 본 논문은 연안 안전사고 현황에 대해서 고찰하고, 국내 연안 안전 체계 현황을 분석하여, 국내 연안 안전 체계 한계에 대한 방안으로 드론 활용을 대안으로 제시하고자 한다. 또한 한국형 K-Drone 시스템 연계모델을 제언하여 연안 지역 안전 체계에 핵심적 돌파구가 될 것으로 기대한다.

• The Journal of Asian Finance, Economics and Business
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• 제5권3호
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• pp.95-102
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• 2018

The objective of this research is to explore the diverse challenges faced by the customer as well transport providers through the selected modes of transportation of the second most populous country in the world - India. Two separate well-structured questionnaires administered to garner the opinions on different challenges. A random sample of 100 equally selected from the customers of 3 modes of transportation along with 30 transport providers. The collected data was analyzed in Microsoft Excel and R Studio platforms using Percentile Rank Tool and R Programming Language for Chi-square test respectively. Traffic congestion coupled with parking is the major problem in case of roadways while Safety and cleanliness in railways are the first amongst the problems to reckon with. High fares and lack of trained employees are the biggest challenges faced by aviation industry. The research is concentrated only in the states of Andhra Pradesh and Telangana in India with most widely used three modes of transportation viz., Road, Rail and Airways. This research paper is first of its kind which has collected the opinions of both customers as well transport providers on the problems faced. This research proffers information about the challenges faced by the customers which there will be an enormous possibility to review their strategies and plans.

• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.173-183
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• 2020

This study has four objectives: (1) Identifying factors that affect customer satisfaction on online service quality of Tiki.vn, (2) Measuring the level of impact of the factors, (3) Testing the difference in satisfaction among groups of customers with different characteristics in terms of gender, age, income, academic level, and occupation, and (4) Proposing some managerial implications to improve the quality of online services by interviewing directly and online 200 individual customers who have shopped at Tiki.vn E-commerce platform for at least the last six months, using the convenient sampling method. This study analyzes the reliability of the scale through the Cronbach's alpha coefficient, Exploratory factor analysis, and Linear regression analysis. The findings identified four factors that influence positively customer satisfaction regarding the quality of online services in Tiki.vn E-commerce platform in the order of descending strength: (1) Trust, (2) Customer service, (3) Web design and (4) Safety. In addition, the results show no difference in customer satisfaction according to different academic levels, but in terms of occupation and income, gender, and age. The results show that the factors influencing most customer satisfaction are Reliability and Customer Service. Some managerial implications are then proposed to improve the quality of online shopping services at Tiki.vn.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.461-472
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• 2020

In recent decades, the research field of entrepreneurship phenomenon has significantly increased in both quantity and sophistication. In Vietnam, paradoxically, while creating a new business venture has become a tendency, the interest in studying entrepreneurs seems not to be thoroughly investigated. This research aims to evaluate the factors that affect the entrepreneurial intention of information technology (IT) students in Vietnam. The authors make use of mixed methods including both quantitative research method and qualitative research method. The qualitative research method is employed to identify meanings, confirmations, adjustments, and compliments for concept-measurement variables in the conceptual model. Quantitative research is conducted from a sample of 424 IT senior students across many universities in Vietnam. Questionnaires have been sent to students to evaluate the measurement scale and appropriateness of the research model. Results from multiple regression highlighted five independent variables affecting the dependent variable, the entrepreneurial intention, in a descending order as following: entrepreneurial educational environment, personal characteristics, perception of feasibility, entrepreneurial supports, and financial accessibility. In addition, this research has proved that the variable attitudes towards entrepreneurship partially mediated among the interrelationship of the aforementioned variables. From this research, the authors make some recommendations to enhance entrepreneurial intentions of IT students in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• 제8권11호
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• pp.325-332
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• 2021

Foreign capital inflows play an essential role in each country's socio-economic growth, particularly for undeveloped and developing countries where capital accumulation is limited in the early stages of development, and Vietnam is no exception. The purpose of this article is to examine the impact of foreign capital inflows on economic growth in Vietnam. The empirical method employed secondary time-series data set during the period 1995-2018 to determine the impact of FDI, foreign aid, foreign loans, and exports on economic growth in Vietnam by using a linear approach. For this study, data was collected from the World Bank and relevant agencies in Vietnam. The results show that FDI (net inflows), foreign aid, foreign loans, exports, and GDP (current), have a positive effect at a 1% significance level on economic growth. Rather, an increase in FDI (net inflows), foreign aid, foreign loans, exports has beneficial effects on the Vietnamese economy in the study period. Based on the findings of this study, the article proposes several important policy implications for Vietnam in maintaining a high rate of economic growth via the contribution of FDI inflows, foreign aid, foreign loans, and exports.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.241-248
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• 2022

This study examines changes in income for Vietnam's service labors during COVID-19. A person's income depends on several factors, such as educational level, working area, the number of activities creating jobs, the cost of living, investment, etc. This research was based on a survey of 479 workers in Vietnam's service sector, who were evenly distributed across sectors (tourism and aviation) and workplaces (State and private). Based on the collected data, the REM regression model was used to analyze the factors influencing employee income when COVID-19 took place. The research returns show that the COVID-19 pandemic has had a considerable influence on labor incomes, and there are income disparities that exist between workers by work area and by gender. This study indicates that workers' wages in Vietnam decreased by an average of 12.22 million VND per month after the outbreak of COVID-19. In addition, the results also show that the income of workers after COVID-19 differs depending on their position (the average salary of laborers working in the public sector is about 3.946 million VND higher than the average salary of laborers in the private sector); furthermore, the incomes of workers also vary by gender.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.293-302
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• 2020

Capital mobilization is a traditional business of commercial banks and is one of the core foundations for the development of a bank. Capital mobilization is the main input in the operation of a bank, and this is also the basis for generating output for credit activities as well as other banking activities. This study aims to determine the main factors that affect the decisions of individual customers to put savings deposit in Vietnamese commercial banks. Survey data collected from 403 individual customers were analyzed to provide evidence. The results from the multiple regression analysis by using SPSS software revealed that all scales in this study were reliable, and there were six components impacting the savings deposit decision of individual customers from the strongest to the weakest in the following order: the form of promotion, bank brand, service quality, interest rate policy, and employee knowledge and attitude. Besides, the finding showed customers who have high income tend to have a stronger decision on savings deposits in commercial banks. The main findings of this article provide some empirical implications for marketers in banks and serve as a suggestion to improve these factors in order to retain and attract individual customers' savings deposit decisions.