• Journal of vocational education research
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• v.37 no.2
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• pp.19-37
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• 2018

This study aims to analyze the changes in school/corporate authorities participation after overseas training in Germany and Switzerland. According to this study, the satisfaction with program contents and help for the operation of apprenticeship education was very high. Even though the satisfaction with each type of apprenticeship education institutes did not show differences in accordance with participants' age, there were statistically significant differences in the satisfaction in accordance with work area and position, so that it would be necessary to reflect the results of analysis on the selection of institutes to visit in the future. Regarding the changes in the perception of operation of apprenticeship school in accordance with school/corporate authorities' participation in overseas training, school authorities' perception of the whole areas was improved after training than before training like understanding, planning, practice, and evaluation of apprenticeship education while corporate authorities' perception was not. As corporate authorities also understood the necessity of overseas training for the operation of apprenticeship education, however, in order to increase the effects of overseas training in the future, it would be necessary to provide lots of information to help the understanding of apprenticeship education through preliminary training or regular council and council of each project group. Because of the huge differences in socio-cultural conditions in the practice of apprenticeship education between Korea and two countries such as Germany and Switzerland, it would be needed to operate overseas training that could draw the improvement measures within the system of Korea instead of simple comparative analysis.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.175-182
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• 2021

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• The Journal of Economics, Marketing and Management
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• v.4 no.3
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• pp.12-24
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• 2016

Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend "Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices."

• Journal of vocational education research
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• v.37 no.6
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• pp.1-15
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• 2018

The objective of this study is to provide the basic data for the efficient operation of industry-academia partnership apprenticeship school, by analyzing the interest in the relevant policy, targeting the interested parties of school and corporation as the two main subjects operating the industry-academia partnership apprenticeship school. Using the Concerns-Based Adoption Model(CBAM) used for understanding the interested parties' interest in the adoption of a certain new changing. In the results of analysis, first, currently, the operating subjects of industry-academia partnership apprenticeship school showed the similar interest with the pattern of nonusers. In other words, currently, based on the curiosity about the relevant policy, they are interested in which roles they should perform for the successful operation. Second, when dividing the operating subjects of industry-academia partnership apprenticeship school into school parties and corporate parties, the results of examining the differences in the interest of each subject are as follows. First, in the stages except for the Stage 0(indifference), the interest of school parties was relatively higher than the one of corporate parties. It might be because the school's role is bigger in the operation of industry-academia partnership apprenticeship school, contrary to the advanced countries. In other words, in case of school parties, the overall and general understanding of the relevant policy is premised, so that their interest of each stage is higher than the one of corporate parties. Especially, the Stage 5(cooperative interest) showed the biggest differences. As the cooperation between industry and academia is the success factor of the relevant policy, it would be necessary to implant the concrete measures for industry-academia cooperation in school parties, and also to implant the importance of industry-academia cooperation in corporate parties. Next, both operating subjects showed the lowest intensity in the Stage 4(consequential interest). It means that the operating subjects' interest in the evaluation of apprenticeship students is relatively low.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.65-73
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• 2020

The purpose of this paper is to ascertain the key factors affecting tax compliance among Vietnamese firms in Vietnam. We employ both qualitative and quantitative research methods. Qualitative research has been carried out through focus group discussions with ten chief accountants and tax officers. Quantitative research has been conducted through interviews with 200 firms (chief accountants or financial directors) in Vietnam. Analysis of the model includes the following stages: (i) Cronbach's test for reliability of the scale, (ii) exploratory factor analysis (EFA), (iii) confirmatory factor analysis (CFA), and (iv) structural equation model (SEM). The results of the research show that voluntary tax compliance is directly affected by the three factors of audit probability, corporate reputation and business ownership. The probability of audit and severity of sanctions have the strongest impact on tax compliance. Therefore, the tax authorities need to strengthen the inspection of tax declarations, tax payments and tax refunds of firms. The paper confirms that enforced tax compliance is directly affected by the three factors of audit probability, sanction severity and social norms. Voluntary compliance and compulsory compliance have an effect on tax compliance, though voluntary compliance has a more powerful impact.

• Journal of Navigation and Port Research
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• v.45 no.6
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• pp.276-283
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• 2021

The capital structure of the shipping business, which is characterized by its capital intensity and extreme market volatility, is closely related to long-term stability. Research in this area has been conducted mostly in the form of deriving the determinants of capital structure from company-wise financial ratios. This research, on the other hand, has a different approach to the topic. It identifies the relationship between actual cash profit and loss and other variables - i.e. actual vessel prices, interest rates and leverage ratio - by employing historical simulation. The result demonstrates that the P anamax cash profit shows 0 (break-even point) when the debt weight reaches 64.38% (debt ratio 180.74%) and the Cape, 73.04% (debt ratio 270.92%). Additionally, the ships of different types show a divided pattern for the pre- and post-'Super Boom'. It indicates that the business area and the market cycle should be considered when a leverage strategy is established. This research benefits shipping companies set a rational leverage strategy as well as delivers a reasonable guideline to government authorities for the development of a sound policy on shipping finance.

• The Journal of the Convergence on Culture Technology
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• v.8 no.2
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• pp.47-52
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• 2022

The purpose of this study is to identify the risk level of Chinese commercial banks' loan assets and to analyze what factors affect the stability of Chinese commercial banks. In addition, Chinese commercial banks are classified based on the asset size of 200 billion yuan, and the difference in stability according to size is investigated. The analysis results are as follows. First, it was estimated that as the proportion of household and corporate loans of commercial banks in China increased, the stability of banks decreased. Although the Chinese financial authorities are currently restricting the conservative management of loan assets, it will be necessary to preemptively manage risk on loan assets by setting an appropriate standard for loan-to-deposit ratio in the future. Second, as a result of analyzing the stability of large banks based on 200 billion yuan of bank assets, it was estimated that the stability of large banks was lower. As large banks are likely to conduct aggressive loan asset management, continuous management of non-performing assets is required in the future. This study will serve as a measure for improving the stability of commercial banks in China by estimating the effect of loan asset management of Chinese commercial banks on financial stability. In particular, by examining the stability of large banks, a strategy for sustainable development of the financial industry is required by diagnosing the weaknesses of large banks.