• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.335-341
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• 2021

This study aims to document empirically the individual factors that influence the intention to do whistleblowing. This study uses several variables, including internal locus of control, external locus of control, and whistleblowing intention. The use of the theory of Planned Behavior in this study is to explain and analyze the perception of behavior control as a determinant of whistleblowing intention. A quantitative research approach is used. The type of data in this study is primary data in the form of a questionnaire. The data collection method in this research is using the survey method. The sampling technique used a nonprobability sampling method, namely, the census method. The census method is the entire population sampled. The population in this study was all employees of the Pratama tax office in West Semarang. The research was conducted by distributing 111 questionnaires. Ninety-one valid questionnaires were returned appropriate for analysis. The data were processed using Partial Least Square-Structural Equation Modeling ((PLS-SEM) using the Warp PLS 7.0 program. WarpPLS 7.0 was used to test hypotheses and the relationship between variables. The study results showed that both internal locus of control and external locus of control affect whistleblowing intention.

• 아태비즈니스연구
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• 제14권3호
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• pp.1-16
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• 2023

Purpose Despite the ongoing digital transformation, it is not clear whether emerging market firms follow their manufacturing FDI path in the emerging digital industries. This paper examines how digital orientation affects the location strategies in internationalization and how the existing innovation capacities moderate the link between digital orientation and the location strategies. Design/methodology/approach This study chooses the Chinese setting for research design because digital transformation is already prevalent in the society and the cases of outward expansion are salient among the emerging markets. It uses the panel dataset of 976 Chinese listed firms that consists of 6,648 observations spanning from 2007 to 2017. Ordinary least square regression is used for the statistical approach with a one-year lag in the model. Findings Digital orientation increases a likelihood of emerging multinationals' entries in developed countries, and a high level of innovative capacities strengthens the link. Two groups seem to prefer entries in developed countries: firms with a high level of digital orientation with a high level of innovative capacities and firms with a low level of digital orientation, if with a low level of innovative capacities. The former reflects the context of digital transformation and the latter hints at the tax avoidance or interests in real estate. Research implications or originality While emerging multinationals are known to prefer entries in developing countries for capacity arbitrage, our results forecast that their FDI strategies may have a drastic change as digital transformation deepens.

• 보건행정학회지
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• 제12권2호
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• pp.43-75
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• 2002

This study focuses on the factors that make the financial structure of hospitals in Korea different, and on recommended courses of action that could be very helpful to hospitals in maintaining a sound financial structure. Data used in this study were collected from 132 hospitals with complete general data of present conditions as well as financial statements. They were chosen from the 174 hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variable in this study is financial structure. It consists of liabilities as against total assets (total liabilities to total assets, short-term liabilities to total assets, long-term liabilities to total assets, short-term borrowings to total assets, long-term borrowings to total assets). The independent variables are ownership type, hospital type, location, whether or not a representative is a director of the hospital, the possibility of changing a hospital director, bed size, period of establishment, asset structure, profitability, growth, tax shields, business risk, competition. The factors that appear to have the strongest impact on the liabilities to total assets of all the hospitals sampled are ownership type, hospital type, profitability, tax shields, and business risk. It was found that not-for-profit private hospitals and for-profit private hospitals have more liabilities than public hospitals, and tertiary medical institutions have less liabilities than the secondary general hospitals. Moreover, hospitals earning more at the expense of high business risk have a distinct tendency to lower liabilities. Concerning the current ratio, it was found that factors such as ownership type, hospital type, period of establishment, asset structure, and business risk are the more significant variables. The current ratio of public hospitals is higher than that of both not-for-profit private hospitals and for-profit private hospitals, and the current ratio of tertiary medical institutions is higher than that of general hospitals. As business risk is higher in hospitals compared to other businesses, the current ratio becomes higher; this is because it is assumed that for fear of bankruptcy, hospitals lessen liabilities to total assets. On the other hand, as hospitals become older, the fixed assets to total assets become lower. It is remarkable that in hospitals, the factors affecting liabilities to total assets have an opposite regression coefficient sign against factors affecting current ratio. It brings out the same results borne out by the old financial theories and researches, in which a lot of the liabilities of hospitals are considered as the cause of worsening liquidity. Therefore, it is very important for hospitals to maintain a sound financial structure in order to survive using the rational acquisition and maintenance of capital.

• 수산경영론집
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• 제38권1호
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• pp.97-113
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• 2007

This study attempts to suggest a new approach of the the determination of location and range of fishing ground in the coastal vessel fishery using the anaiysis of variance(ANOVA) and least significant difference test(LSD test) in statistics. The important result of the empirical study is that there is no significant difference in fisfishing ground based on between fishermen's argument and spot investigation. But there is stastitically significant difference in fisfishing ground based on between fishermen's argument and the official documents of fishing records for past three years. The results suggest us that there exists a possibility of misuse of tax free oil providied for subsidizing fisheries. But because of the range limitation of data, it is impossible for us to generalize the above results.

• 기술사
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• 제44권3호
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• pp.25-29
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• 2011

The fuel cell, a renewable energy facility, hasn t come into wide use to the public. However, the usefulness of it is so high through Supply Business called Green Home, general auxiliary Supply Business, obligation to supply renewable energy for public organizations, Building Certification System and compulsory quota of using renewable energy to power generating businesses, etc. Intial installation was supported by government and a local autonomous entities in case of home fuel cell. Cost-benefits of installing it in home are approximately from $1,000 to $2,500. As Korea applies a progressive tax scheme in home electricity, energy costs are associated with electricity consumption. We should contemplate ways to make effective use of additional waste heat because technology of fuel cell is kind of a cogeneration.

• 수산경영론집
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• 제39권3호
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• pp.91-109
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• 2008

The worldwide proliferation of regional trade agreements combined with rising interests of 37countries has led to the emergence of a possible GSTP between each country. Although there are many obstacles to GSTP, its effect, if a realized, will go beyond trade related issues. This study was to specify and estimate a model of Korea-GSTP Ground in Korea that can be used to evaluate and improve management decisions. The development of the model relied on several submodels. On the trade negotiation side, a import demand function was estimated in order to account for the increasing amount of import. In terms of margin of preference(MOP)s, they were used to estimate values after decreasing tax based on scenarios I, II, and III. The results showed that the highest effects for increasing value and amount of import are a freezing crab(HS code 0306143000) and freezing hairtail(HS code 0303793000). This paper will be provide to help policy makers understand the Korea-GSTP Ground in the Korea fishery.

• 동아시아경상학회지
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• 제10권3호
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• pp.41-50
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• 2022

Purpose - Through multinational corporate ethics and environmental, social, and governance (ESG), various policy and strategic countermeasures for transparent management in the management and economic fields are presented. Research design, data, and methodology - A literature review is conducted to find important areas for transparent management and to summarize and present transparent management countermeasures based on simple brainstorming opinions from experts. Result - Issues facing transparent management are presented. In particular, multinational enterprises present cases involving prevention of transfer prices and tax avoidance in relation to Industry 4.0. Additionally, a plan is presented to establish a corruption-free economic system through the practice of ESG transparency, ethical management of social enterprises, and transparent management. Conclusion - According to the brainstorming opinions of experts, ESG management and ethical management should be the cornerstone of transparent management in the future. Therefore, it is necessary to institutionally supplement the imposition of digital taxes on fourth industrial companies.

• 수산경영론집
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• 제53권4호
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• pp.51-67
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• 2022

The Korean tariff rate for fishery products is a single tax rate of 10% for live fish and frozen seafood, and 20% for all others. Since FTAs have been concluded with several countries, the tariffs is not an appropriate means to protect domestic fishery producers. The differential tariff rate according to the scientific name (genus) of the fishery products, which was implemented 30 years ago to protect fishery products produced in the Korean coastal waters has lost its original purpose. It seems that future fishery trade policy should focus on IUU prevention, hygiene and safety of consumers rather than protecting fishery producers through customs tariffs. This paper suggest that a paradigm shift in the fishery producers protection policies such as direct financial support from the state, protection and development of fishery resources, and support for fostering the 6th industry rather than indirect protection through tariffs.

• 한국융합학회논문지
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• 제6권5호
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• pp.275-285
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• 2015

본 연구의 목적은 스마트 모바일 통합 전자 세금 청구서 앱 실제사용 매개 작용에 대한 연구를 했다. 연구목적을 달성하기 위해 현재 지방자치단체에서 통신사와 연계하여 통합 세정 업무 시행하는 모바일 스마트 통합 전자 세금 청구서 앱 실제 사용자 일반인 200명의 응답을 표본을 SPSS18.0로 빈도 분석하였고 AMOS 18.0 이용하여 검증하였다. 연구결과, 모바일 서비스 특성의 편리성과 정보성, 안전성, 친숙도, 혁신성은 지각된 이용 용이성에 통계적으로 부분 영향을 미치고 있는 것으로 나타났으며, 지각된 이용 용이성과 편리성은 이용의도에 통계적으로 부분적 영향을 미치고 있는 것으로 나타난 반면에 정보성은 이용의도에 통계적으로 유의한 영향을 미치지 않는 것으로 나타났고, 보안성은 이용의도에 통계적으로 유의한 영향을 미치고 있는 것으로 나타났다. 또한 친숙도은 이용의도에 통계적으로 유의한 영향을 미치고 있는 것으로 나타났으며, 혁신성은 이용의도에 통계적으로 유의한 영향을 미치고 있지 않는 것으로 나타났다. 마지막으로 이용의도와 지각된 이용용이성은 실제사용에 유의한 영향을 미치는 것으로 나타났다. 연구 결과를 바탕으로 시사점과 연구의 한계점 및 향후 연구 방향을 제시하였다.

• 벤처창업연구
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• 제17권6호
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• pp.1-12
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• 2022

본 논문은 국내 창업초기 투자활성화를 위해 도입된 SAFE 투자방식이 창업초기투자의 대표적 투자형태로 활성화되며 시장에 안착하는데 필요한 정책적 방안을 제시하는데 목적을 두었다. 특히, SAFE와 컨버터블 노트 방식과의 비교를 통해 SAFE가 컨버터블 노트에 비해 창업초기기업에 대한 투자 활성화에 보다 적합한 측면이 있음을 분석하였다. 또한, 본 연구는 SAFE 관련 선행연구들이 SAFE 활성화의 가장 중요한 문제로 SAFE의 법률적 지위확보문제, 세제관련문제 그리고 후속투자 유치 실패 및 만기불확실성 문제를 주요 쟁점으로 다루고 있는 점을 참조하여 한국형 SAFE 활성화의 정책적 대안을 제시하였다. 첫째, SAFE 회계처리 관련, 선행연구들을 참조로 SAFE의 부채와 자본으로서 처리방안의 대안을 제시하며, 특히 SAFE 도입을 주도하는 벤처투자법의 내용을 토대로 SAFE를 자본으로 처리하는 방법에 대한 대안을 제시하였다. 둘째, 세제지원 관련, 현재 개정이 추진되고 있는 벤처기업 인증제도를 토대로, SAFE 투자가 벤처기업인증을 위한 투자로 인정되어야 SAFE 투자관련 세제지원 문제를 해결하는 방안임을 제시하였다. 셋째, 후속투자 유치 실패 관련, 해외주요사례 벤치마킹 연구들을 토대로, SAFE의 한국형 계약방식 즉, 계약조항 문구를 만들 때 후속투자유치 실패에 대한 안전장치와 만기일 및 그 이후에 대한 이벤트 협상 등의 내용을 담는 수정문구를 반영하는 방법으로 문제해결 방안을 제안하였다. 본 논문은 SAFE 투자가 국내 창업초기 투자방식으로 활성화되기 위한 방식으로 이 제도의 도입 법적근거인 벤처투자법과 제도의 주무부서인 중소벤처기업부의 보다 강한 역할을 중심으로 제안하였다. 이를 통해 본 논문은 기존 선행연구들의 내용을 보다 정책실행적인 관점에서 문제 해결 실행대안을 제시하였다.