• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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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.

• Journal of Contemporary Eastern Asia
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• 제17권2호
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• pp.200-221
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• 2018

Open Science is an umbrella term that involves various movements aiming to remove the barriers to sharing any kind of output, resources, methods or tools at any stage of the research process. While the study of open science is relatively advanced in Western countries, we know of no scholarship that attempts to understand open science in Hong Kong. This paper provides a broad-based background on the major research data management organisations, policies and institutions with the intention of laying a foundation for more rigorous future research that quantifies the benefits of open access and open data policies. We explore the status and prospects for open science (open access and open data) in the context of Hong Kong and how open science can contribute to innovation in Hong Kong. Surveying Hong Kong's policies and players, we identify both lost research potential and provide positive examples of Hong Kong's contribution to scientific research. Finally, we offer suggestions regarding what changes can be made to address the gaps we identify.

• Journal of Information Technology Applications and Management
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• 제30권6호
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• pp.31-52
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• 2023

The government's various support policies have helped Korea's SMEs and startups to grow from the beginning to the end, from domestic companies to exporters. In particular, direct business support policies such as financial support, R&D projects, and export support have been effective in helping a large number of entrepreneurs and startup companies to establish themselves in the market and have achieved tangible results every year since the establishment of the Ministry of SMEs and Startups. As such, the government is making significant efforts to create and promote various types of support policies and to help companies utilize them in their business. However, this study aims to analyze the factors that affect the satisfaction of government policies and the achievement of managerial performance from the companies' perspective and to suggest the purpose of government support policies and the direction companies should take. Specifically, this study categorizes entrepreneurial self-efficacy into marketing, innovation, management, risk-taking, and financial management, using the relationship model of self-efficacy and collective efficacy to ultimately lead to practical results for SMEs and startups support policies. It uses perceived firm efficacy as a variable to reveal the influence relationship. In addition, the direct and mediating effects of entrepreneurial self-efficacy and policy satisfaction on managerial performance were analyzed to determine what SMEs and startups support policies should do. The results showed that, first, among the five components of entrepreneurial self-efficacy, innovation, and risk-taking efficacy positively affected perceived firm efficacy. Second, the specific components of entrepreneurial self-efficacy, marketing, and financial management efficacy positively influenced policy satisfaction. Third, we found that perceived firm efficacy positively influenced policy satisfaction and managerial performance, which are factors of SMEs and startups' policy performance. Specifically, perceived firm efficacy positively influenced policy satisfaction managerial performance. Fourth, we found that policy satisfaction positively influenced managerial performance.

• 안보군사학연구
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• 통권8호
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• pp.421-465
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• 2010

Passwords are used in many ways to protect data, systems, and networks. Passwords are also used to protect files and other stored information. In addition, passwords are often used in less visible ways for authentication. In this article, We provides recommendations for password management, which is the process of defining, implementing, and maintaining password policies throughout an enterprise. Effective password management reduces the risk of compromise of password-based authentication systems. Organizations need to protect the confidentiality, integrity, and availability of passwords so that all authorized users - and no unauthorized users - can use passwords successfully as needed. Integrity and availability should be ensured by typical data security controls, such as using access control lists to prevent attackers from overwriting passwords and having secured backups of password files. Ensuring the confidentiality of passwords is considerably more challenging and involves a number of security controls along with decisions involving the characteristics of the passwords themselves.

• 아태비즈니스연구
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• 제14권1호
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• pp.171-194
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• 2023

Purpose - This study starts with the question of whether the capital market is likely to give positive valuations to companies that pursue diversity in their management and corporate governance structure. In this study, minority gender identity is considered as a diversity issue in management that has a socially negative perception. Design/methodology/approach - This study analyzed the relationship between corporate value in the capital market and the policies of companies that advocated minority gender identities, based on listed U.S. company data. Findings - This study finds that companies that support minority gender identities had a lower Tobin's q value than companies that did not. However, in the case of authenticity in terms of corporate governance diversity, the study finds that companies that advocate minority gender identities rather receive high firm valuation. In particular, companies with a high percentage of female directors show high corporate value even when implementing policies that support minority gender identities. Research implications or Originality - This study explores the capital market's response to diversity using past data in the U.S., but provides more practical implications for how companies should respond to a situation where an advocacy policy, based on more social recognition, for LGBT groups is established in Korea.

• 기술혁신학회지
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• 제16권1호
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• pp.63-100
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• 2013

과학데이터는 사실, 관찰, 이미지, 컴퓨터프로그램결과, 기록, 측량 또는 경험(논거, 이론, 테스트 또는 가설 또는 기타 연구물에 기초한)의 형태에서 생성되는 데이터를 의미한다. 연구패러다임이 데이터 중심의 연계 융합연구로 전환되면서 이러한 과학데이터에 대한 중요성과 그 가치는 매우 높아지고 있다. 과학데이터가 창의적인 연구개발을 위해 효율적으로 재사용될 수 있기 위해서는 공유와 활용을 위한 관리체계의 구축이 필수적이다. 과학데이터의 공유와 활용을 위한 관리체제의 구축은 국가적 차원에서 이루어져야 하지만, 우리나라의 경우 관리체제의 수준은 호주, 미국, 중국 또는 유럽에 비해서 연계성으로나 효율성으로나 내실을 기하지 못하고 있다. 호주, 미국, 중국 등은 국가차원에서 관련 기관을 통해 과학데이터를 수집, 관리 및 유지하는 등 데이터 활용을 적극적으로 추진하기 위하여 중장기적인 정책수립, 법제도 정비, 기반시설에 대한 투자를 지속적으로 확대하고 있다. 본 연구는 효율적이고 공정한 과학데이터의 공유 및 활용을 위한 국가적인 관리체계구축 및 이를 뒷받침할 수 있는 법제도를 정비함에 있어서 해외 관련 입법례 및 정책동향에 관하여 살펴보고, 향후 우리나라의 대응방안을 제시하였다.

• 디지털산업정보학회논문지
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• 제6권1호
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• pp.55-67
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• 2010

Decision problem called an optimal release policies, after testing a software system in development phase and transfer it to the user, is studied. The applied model of release time exploited infinite non-homogeneous Poisson process. This infinite non-homogeneous Poisson process is a model which reflects the possibility of introducing new faults when correcting or modifying the software. The failure life-cycle distribution used generalized gamma type distribution which has the efficient various property because of various shape and scale parameter. Thus, software release policies which minimize a total average software cost of development and maintenance under the constraint of satisfying a software reliability requirement becomes an optimal release policies. In a numerical example, after trend test applied and estimated the parameters using maximum likelihood estimation of inter-failure time data, estimated software optimal release time.

• 디지털산업정보학회논문지
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• 제6권3호
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• pp.9-17
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• 2010

Decision problem called an optimal release policies, after testing a software system in development phase and transfer it to the user, is studied. The applied model of release time exploited infinite non-homogeneous Poisson process. This infinite non-homogeneous Poisson process is a model which reflects the possibility of introducing new faults when correcting or modifying the software. The failure life-cycle distribution used superposition which has various intensity, if the system is complicated. Thus, software release policies which minimize a total average software cost of development and maintenance under the constraint of satisfying a software reliability requirement becomes an optimal release policies. In a numerical example, after trend test applied and estimated the parameters using maximum likelihood estimation of inter-failure time data, estimated software optimal release time. Through this study, in terms of superposition model and simply model, the optimal time to using superposition model release the software developer to determine how much could count will help.

• 디지털산업정보학회논문지
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• 제9권2호
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• pp.1-10
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• 2013

In this paper, make a study decision problem called an optimal release policies after testing a software system in development phase and transfer it to the user. In the course of correcting or modifying the software, finite failure non-homogeneous Poisson process model, presented and was proposed release policies of the life distribution, half-logistic and log-logistic distributions model which used to an area of reliability because of various shape and scale parameter. In this paper, discuss optimal software release policies which minimize a total average software cost of development and maintenance under the constraint of satisfying a software reliability requirement. In a numerical example, the parameter estimation using maximum likelihood estimation of failure time data make out, and software optimal release time was estimated.

• 디지털산업정보학회논문지
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• 제6권2호
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• pp.183-191
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• 2010

Decision problem called an optimal release policies, after testing a software system in development phase and transfer it to the user, is studied. The applied model of release time exploited infinite non-homogeneous Poisson process. This infinite non-homogeneous Poisson process is a model which reflects the possibility of introducing new faults when correcting or modifying the software. The failure life-cycle distribution used mixture which has various intensity, if the system is complicated. Thus, software release policies which minimize a total average software cost of development and maintenance under the constraint of satisfying a software reliability requirement becomes an optimal release policies. In a numerical example, after trend test applied and estimated the parameters using maximum likelihood estimation of inter-failure time data, estimated software optimal release time.