• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.209-217
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• 2020

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

• Journal of muscle and joint health
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• v.2 no.2
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• pp.168-184
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• 1995

This deductive-survey study was undertaken in order to examine if there were relationship between causal perceptions, expectation for the cure and compliance. The sampling method was a non-probability, purposive sampling technique. The participants of this study was 195 volunteers 1) who have been diagnosed as having chronic arthritis and 2) who were at the rheumatis center of one university hospital in Seoul between September 18th to September 25th 1989. This instruments used for this study were the compliance scale developed by Choi and causal perception scale developed by the researcher. Analysis of data was done using pass analysis, Pearson correlation coefficient. The result of study were as follow : Hypothesis 1 : "It's correlated that causal perception, expectation for cure and compliance" was accepted. (F=4.85, p< .05) Hypothesis 2 : "It's correlated that causal perception, expectation for cure and with depression" was partially accepted. Total age group-worry and anxiety (r=.1580, p<.001) After 40-function of immunity (r=.1731, p<.05) warry and anxiety (r=.1730, p<.001). In the relationship between general characteristics and the variables, age group correlated with compliance and causal perception.

• Journal of Korean Academy of Nursing
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• v.17 no.3
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• pp.218-226
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• 1987

This descriptive-correlational study was undertaken in order to examine if there were relationships between family support, compliance and life satisfaction in chronic arthritis patients. The sampling method was a non-probability, purposive sampling technique. The participants of this study were 92 volunteer adults. 1) who have been diagnosed as having chronic arthritis and 2) who were at the medical out patient clinic of one university hospital in Seoul between April 27th to May 12th 1987. The instruments used for this study were the Family Support Scale developed by Kang Hyun Sook, a Compilance Scale developed by the researcher and the Life-Satisfaction Index-Z developed by Wood et.al. Analysis of data was done using t-test, ANOVA, Pearson Correlation Coefficient and Stepwise Multiple Regression Analysis. The results of study were as follows; Hypothesis I; “The higher the family support, the higher the compliance” was accepted. (r＝.2604, p＜.01) Hypothesis II; “The higher the compliance, the higher the life satisfaction,” was rejected. (r＝.1663, p＞0.5) Hypothesis III; “The higher the family support, the higher the life satisfaction” was accepted. (r＝.3914, p＜.01) In addition, by using Stepwise Multiple Regression Analysis it was determined that the main influencing factors on the life satisfaction were family support, the number of inflammatory joints, compliance and pain level. These 4 main variables made it possible to explain 30.8% of the variance in life satisfaction. In conclusion, this study revealed that family support is an important factor that can improve compliance and life satisfaction in chronic arthritis patients.

• Asian Journal of Business Environment
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• v.10 no.3
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• pp.5-12
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• 2020

Purpose: The main purposes of this study are to examine what the most important hotel facilities that sharia hotels must provide, and to study the relationship between importance of sharia compliance and Muslim tourists' judgment on the performance of sharia hotels. Research Design, Data, and Methodology: The data were collected in Lombok Island. Questionnaires were distributed to Muslim tourists who stayed at one of the sharia hotels, with a total sample of 205 respondents. Factor Analysis Method and Two Independent Sample Tests have been applied in this research to analyze and interpret the data. Result: The results show only one factor is formed from all statements of Sharia compliance variable, and there is a significant difference in the customer experience and customer satisfaction ratings based on the importance of hotel facilities. Conclusion: The present study revealed that Muslim tourists who place a high level of importance in sharia compliance present a more positive assessment for all services provided by sharia hotels. The assessment from Muslim tourists with higher level of importance in Sharia compliance is more positive about their experiences during their stay at the sharia hotels, which also affects their satisfaction.

• Journal of Korean Academy of Fundamentals of Nursing
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• v.25 no.4
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• pp.293-300
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• 2018

Purpose: This study was done to identify the relationship between nurses' compliance with safety guidelines for the use of antineoplastic agents, observable symptoms, and stress from occupational exposure. Methods: The participants were 172 nurses from six general hospitals in a metropolitan area. They had administered antineoplastic agents at least three months prior to the study. Data were collected using self-report questionnaires, and then analyzed using SPSS/WIN 23.0 for descriptive statistics, t-test, one-way ANOVA, $Scheff\acute{e}$ method, and Pearson correlation coefficient. Results: The average score on the guideline for safety compliance was 87.75 points out of a total of 100. The average score for observable symptoms of exposure to antineoplastic agents was 30.12 (28~56) points, and that for mean stress was 33.52 (15~60) points. Observable symptoms and stress from occupational exposure showed a statistically significant positive correlation (r=0.34, p<.001). Conclusion: To increase the degree of compliance with safety guidelines for antineoplastic agents, hospitals should lower the chance of exposure to antineoplastic agents, as well as minimize the observable symptoms and stress from occupational exposure. Periodic education and policy support are needed to improve compliance with safety guidelines for antineoplastic agent use.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.823-832
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• 2021

In Vietnam, tax compliance has become an important goal in the tax reform strategy. In the context of technology 4.0, the application of the electronic tax system is of great significance to small- and medium-sized enterprises (SMEs). The paper explores factors influencing electronic tax compliance of SMEs in Vietnam. Data from 402 SMEs, who are business taxpayers, was selected through a researcher-designed questionnaire survey method. The results indicate that four groups of factors have significant effects on electronic tax compliance among Vietnamese SMEs. These groups include Taxpayer Awareness (TA), Perceived Ease of use (PTE), Vietnamese tax administration (VTA,) and Efficiency of Vietnamese tax policy (VTP). The factor analysis was adopted; Cronbach's alpha coefficients were calculated, exploratory factor analysis (EFA) was used. The findings found that among these four groups, the most influencing factor is taxpayer awareness. It is suggested that the Vietnamese government should pay attention to promote and support SMEs to raise full awareness of tax obligations. This could be done through various methods such as conducting workshops for updating tax policies and short courses to business taxpayers of electronic tax compliance. The study is expected to provide some important implications for policy-makers and practitioners in tax policy reform in Vietnam.

• Journal of KIISE:Software and Applications
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• v.31 no.10
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• pp.1276-1285
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• 2004

A web-based model for implementation of mobile compliance analysis system for software contents is proposed. It is said that the content is compliant if the content can be executed properly in mobile environment. The mobile compliance analysis of contents is very important because contents can't be serviced if they arc not proper for mobile environment. The categories of mobile compliance analysis for software contents are proposed. The model of this paper uses the Factory Method pattern and the Facade pattern. The workflow of the s${\gamma}$stem is described through collaborations of classes in the model. As a case study, core Java APIs for implementation of the model arc represented and the mobile compliance analysis system for HDML contents has been built. The model is flexible so that it is easy to add new modules or remove some modules for contents analysis. Although the model is based on the JSP and Java beans, it can be expanded to support any other programming technique such as EJB.

• Journal of the Korean Institute of Telematics and Electronics
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• v.27 no.2
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• pp.105-110
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• 1990

In this paper, a compliance robot control algorithm using a PID adaptive controller is proposed. The compliance robot is suitable for the tasks in contact with environment, such as assembly operation or surface processing. A hybrid robot control method can control force and position simultaneously and two independant feedback closed loops are formed in this method. Because the compliance robot is operated in contact with environment, it is very difficult to obtain linear model of dynamics for this robot. In order to overcome this difficulty, a PID adaptive controller independant of robot dynamics is applied to the compliance robot. The proposed control algorithm for the compliance robot was analyzed and conformed by simulating the surface processing task by a two-joint robot.

• Journal of Korean Society of Water and Wastewater
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• v.29 no.4
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• pp.493-502
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• 2015

In accordance with the Watershed Sewer System Maintenance Plan enforced on February 2, 2013, the different compliance concentration of effluent limit be applied to effluent discharged from public sewage treatment works(PSTWs) in each watershed on the basis of water quality thereof. With the introduction of watershed sewer system, it is necessary to set the compliance concentration of effluent limit for PSTWs situated in the watershed, by region and PSTW size, to achieve water quality criteria for regional watersheds or target water quality under TMDL program. Watershed Environmental Agencies establish the Watershed Sewer System Maintenance Plan and set the compliance concentrations of effluent limit for PSTWs under the plan. The agencies plan to apply tougher effluent BOD concentration limits in Class I to IV areas. Effluent BOD concentration limits will be toughened from 5~10 mg/L to 3 mg/L in class II~III areas, from 10mg/L to 5mg/L in class IV areas. Uniform application of effluent BOD concentration limits to PSTWs in the watershed sewer system need to be complemented considering type of sewage treatment technology employed and watershed characteristics. Therefore, this study presents method to determine the compliance concentration of effluent limit from PSTWs in the watershed.

• Journal of Korean Academy of Nursing
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• v.32 no.1
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• pp.50-61
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• 2002

The purpose of this study was to investigate the effects of cardiac rehabilitation teaching program on knowledge level and compliance of health behavior for the patients with myocardial infarction. Method: The subjects were 47 patients 23 were assigned to the experimental group and 24 were for the control. The cardiac rehabilitation teaching program is a individualized teaching program which was delivered to the experimental group during hospitalization period by present researcher. Data were collected through questionnaire surveys for knowledge level and compliance of health behavior from September 15, 1999 to December 31, 2000. The collected data was analyzed by using the SAS program. Results: 1. With regard to the knowledge scores 1) The total knowledge level in the experimental group was significantly higher than in the control group. 2) As to the knowledge domains, nature of disease, risk factors, diet, medication, exercise, and daily activities were significantly higher in score in the experimental group than in the control group. 2. With regard to the compliance of health behavior 1) The average compliance with good health behavior was significantly higher in the experimental group than in the control group. 2) As to the health behavior domains smoking cessation, diet, stress management, regular exercise, and other measures for lifestyle modification were significantly higher in score in the experimental group than in the control group. 3. The pre-treatment knowledge score was positively correlated to the post-treatment knowledge score and post- treatment knowledge score was positively correlated to the post-treatment compliance of health behaviors. Conclusion: The above findings indicate that the cardiac rehabilitation teaching program for the experimental group was effective in increasing level of knowledge and improvement of compliance with good health behavior of patients with myocardial infarction.