• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.179-188
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• 2021

The purpose of this study is to examine the level of aggressive tax planning (ATP) among companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top of that, this study also investigates the relationship between company characteristics, ethnicity, and ATP. This study uses a balanced pooled sample of 105 firm years-observations for the period from 2014 to 2018. These samples were selected to provide new insight into this market and to explore the attitude of small firms toward ATP in Malaysia. The data was retrieved from DataStream and the downloaded annual reports. The finding shows that profitability and financial distress have a significant relationship with ATP. Other variables including size, capital intensity, inventory intensity, leverage, and ethnicity, were not determinants of ATP. The result in this study may assist the reader in understanding the nature of companies in the ACE market, particularly on its behavior toward tax planning. A strict requirement is needed to be adopted in the sample selection process, thus limiting the sample size. Further, since the previous study focused on large companies, the discussion of this paper will provide new insight into the nature of tax planning within the small- and medium-sized companies in Malaysia.

• Proceedings of the Korea Contents Association Conference
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• 2009.05a
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• pp.449-453
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• 2009

The primary purpose of this study was to probe the relationship between negotiating efforts on leisure restriction and participation in leisure sports. This study has sampled for 26 days from 2009 February 9th to March 6th 250 adult at the age of 19 living in capital area using the Purposive Sampling Method. The study has then divided these samples into 3groups which are : public people, members of an association club, members of a club. To exclude non-participant of leisure sports, the researcher has visited the leisure sports facilities to sampling survey. The collected data were put into the SPSSWIN 15.0 program to be Factor Analysis, Reliability Analysis, Multiple Regression Analysis, Path Analysis. The results are: 1) Negotiating efforts on leisure sports affect the frequency of leisure sports participation: thus, the more effort on leisure activity and eagerness to change the more frequent the participation rate becomes. 2) Negotiating efforts on leisure sports affect the length of leisure sports participation. The means that the recharging through leisure activity and regulatory the intensity can extend the length of participation. 3) Negotiating efforts on leisure sports affect the intensity of participation. The more effort on leisure activity result in higher intensity of participation.

• Journal of the Korean Regional Science Association
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• v.33 no.1
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• pp.3-16
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• 2017

This paper analyzed 16 regional total factor energy efficiency (TFEE) of the Korean manufacturing sector using data envelopment analysis method for the period of 2005-2013. According to the empirical results, it is necessary to use TFEE as well as partial energy efficiency defined by the ratio of energy usage to output (energy intensity) when we compare energy efficiency. Secondly, TFEE in the Korean manufacturing sector is quite different across 16 regions. For example, Gangwon province should improve energy efficiency by 55% compared to Seoul, Gwangju, Ulsan, and Gyeongbuk which are located on production frontier. Furthermore, the estimation of panel tobit regression model showed that the higher non fossil fuel using, the higher production share of large-sized firms, the lower energy intensity, and the lower capital-labor ratio could have positive effect on TFEE.

• Journal of Preventive Medicine and Public Health
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• v.52 no.2
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• pp.101-108
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• 2019

Objectives: To objectively determine and compare the physical activity (PA) levels of adults newly diagnosed with type 2 diabetes (T2D) and adults without T2D in Vietnam using an accelerometer. Methods: A total of 120 participants with newly diagnosed T2D and 120 adults without T2D were recruited from a large hospital in Hanoi, the capital city of Vietnam. All participants wore an ActiGraph GT3X accelerometer for at least 5 days, including 1 weekend day. Freedson cut-off points were used to estimate different intensities of PA. In addition, comparisons between groups were made with respect to achieving the World Health Organization (WHO) and International Diabetes Federation (IDF) recommended PA guidelines. Results: Men with T2D had significantly lower levels of PA than men without T2D. The respective multivariable-adjusted mean values of daily step count, daily light-intensity, moderate-intensity, and moderate-to-vigorous-intensity PA were approximately 14%, 19%, and 22% lower in the men with T2D than in their non-T2D counterparts. However, women with T2D accumulated a greater number of steps per day than women without T2D. Only 59.2% of the adults with T2D met the minimum recommended level of PA (WHO and IDF), compared to 74.2% of adults without T2D (p<0.05). After adjusting for potential confounders, participants with T2D experienced 50.0% significantly lower odds of achieving PA recommendations. Conclusions: Vietnamese men with T2D were less physically active than those without T2D, and adults with T2D were less likely to meet PA guidelines. The results suggest a need for integrating PA into the self-management of this chronic condition.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.10
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• pp.440-453
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• 2020

Given the dynamics of the changing economic or financial conditions in Chungcheong province in the domestic capital market, foreign and domestic investments are expected to continually increase their investments in volume and size in this particular province. Considering the unprecedented business climate, it may be essential to examine the primary financial aspects, such as corporate profitability, growth rate, and capital structure, which may work as effective catalysts to enhance corporate value. Concerning the outcomes, five proposed variables, such as market-value based leverage ratio, growth rate, Tobin's Q, business risk, and R&D intensity, highlighted the significant effects to determine the current level of profitability. Moreover, two variables, such as profitability and firm size, shared commonalities to discriminate between firms in the Chungcheong province (96 firms) and their counterparts (746 firms) in the other domestic provinces in terms of the growth rate and financial leverage. In contrast, three variables, including the interaction effect and firm size, had pronounced effects on profitability. The results of the study are expected to help enhance the corporate value in Chungcheong province by controlling the level of each significant factor.

• Korean Journal of Labor Studies
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• v.19 no.1
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• pp.1-34
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• 2013

Labor share of income in Korea has fallen from 90% in 1996 to 79% in 2010. This paper explores the factors driving the movements in the labor share of income based on a panel dataset containing 19 years of data on 18 Korean manufacturing industries. The effects of technical progress, globalization and the bargaining power of labor and capital on the labor share of income are tested for the period of 1991-2009. The main empirical results are as follows. (1) Capital-aug menting technical prog ress measured by capital-labor ratio and R&D intensity has a negative effect on the labor share. (2) Market openness measured by the value of export and import as a ratio to value-added production is found to have a positive impact. (3) Globalization of production measured by inward-FDI and outward-FDI as a ratio to total domestic fixed capital is found to have a negative impact on the labor share. (4) Union density is found to have had a statistically significant effect in 1991-1998. This finding is consistent with the efficient bargain model in which firms and workers bargain over both wages and employment. But union density is insignificant in 2000-2009. This implies that since the financial crisis in 1997, the bargaining institution in Korea has been approaching the right-to-manage model in which firms and unions bargain over wages and then firms set employment unilaterally. (5) Variables for domestic financialization measured by dividend-income ratio and financial-fixed assets ratio have an insignificant effect on labor share.

• The Southeast Asian review
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• v.28 no.3
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• pp.111-158
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• 2018

This paper pays attention to the recent increase of young Koreans working in the low-skilled service sector in Singapore. Such rapid increase largely results from the Korean government's initiatives to promote labour migration of young people and the concurrent proliferation of migration agencies, against the background of growing youth unemployment in South Korea. By exploring the motivations and trajectories of young people's labour migration to Singapore, this study examines to what extent they think their expectations have been met and how they interpret their migration and work experiences. There has been little research that examines the actual voices of young migrants as part of migration studies, whilst the majority of previous research focuses on the evaluation of government support programmes based on job matching rates, surveys of participant satisfaction and etc. Young people who went to Singapore to improve their English language skills and qualifications for future employment in Korea have become frustrated due to low-skilled service jobs that consist of low pay and high labour intensity. Their credentials are devalued and they experience deskilling through this migration process. Most of them were discontent with the Korean migration agencies they used and critical about programmes offered by government institutions and universities/colleges. Despite being subject to deskilling, they did try to actively cope or resist this situation. This study focuses on the various ways these migrants attempted to manage the gap between their initial expectations and reality. It also demonstrates how these migrants interpreted their work experiences after returning to Korea: whilst most of them did not cash off their Singapore work experience for a decent job after returning to Korea, they did not define their experience as a complete failure. Adding to cultural, social capital they gained through this experience, they acquired 'mobility capital' which includes confidence, the desire to move, and capacity to control one's own movement.

• Journal of Korean Society for Quality Management
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• v.40 no.4
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• pp.615-630
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• 2012

Purpose: The purpose of this research is to identify the factors effecting on the software firm performance through RBV(Resource-Based View) perspective. Methods: The data have been analyzed via the multiple regressions between 3 performance indexes, which are revenue, operational income rate and employment, and 7 independent variables. Results: The results show that company age, capital intensity, training expense, marketing expense, and export revenue effect on the firm performance, whereas R&D expense and debt ratio do not so. Conclusion: This study can contribute the decision process of the investment priority of resources and competencies at the software firms to maximize the return on investment.

• Journal of Technology Innovation
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• v.12 no.1
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• pp.1-24
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• 2004

This paper analyses the effects of R＆D investment on patent in Korean manufacturing firms during the period 1984-99. The data contains 140 companies which listed in Korea Stock Exchange(KSE). We observed that the relative shares of R＆D investments and patent applications are much higher in scientific firms than in the other firms. The regression results show that R＆D investment has significantly positive effects on the growth of patent application and registration. And the effects of R＆D on patent turns out to be stronger in scientific firms than the other firms. The firm size and the capital intensity also have an important effect on the propensity to patent.

• Proceedings of the Korean System Dynamics Society
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• 2000.07a
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• pp.29-45
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• 2000

The purpose of this paper is understanding the dynamics of knowledge based industries in Korea and suggesting policy recommendations for supporting those industries. Following KIETs (1999) definition of knowledge intensity, this paper classified industries in Kyung Ki Province according to several knowledge indicators including R＆D activity and human capital content. Having classified industries, this paper investigates growth dynamics of knowledge based industries in Kyung-Ki Province. Based on surveys on some 280 knowledge based industries in Kyung-Ki province, growth path of those industries were identified using path analysis. Using the growth path and coefficient identified by the analysis, system dynamics model was build to simulate dynamics of knowledge based industries in Kyung-Ki province. With the model, further analysis was made to investigate some policy measures that can promote knowledge based industries.