• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1167-1174
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• 2020

This study aims to evaluate the effect of computerized tax services in improving tax performance by moderating governance principles in Jordanian tax income departments. The study is based on a questionnaire distributed to income tax auditors, who were chosen by the simple random sampling method, so that 170 questionnaires were subjected to statistical analysis. The study models were formulated in the form of simple and multiple regression equations to test the hypotheses of the study, in addition to relying on One Sample T-test to calculate the mean of questionnaire answers. The most prominent research results is that the application of tax governance principles through the provision of computerized tax services is reflected in the increase in confidence between taxpayers and income tax departments, the efficiency of tax performance, and tax proceeds. Also, the study pointed out the importance of the income tax departments to prepare strategic plans regarding the development and the follow-up of modern technologies related to computerized tax services. It especially regards linking and collecting tax from taxpayers such as via electronic tax payment and collection system, in order to ensure the speed of completion, accuracy of calculation, and raising the efficiency of tax performance.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.433-442
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• 2020

This study investigates the impact of fiscal transfer, specifically the Village Fund Transfer, on rural income inequality and rural poverty. Studies on fiscal transfer offers contrasting outcomes, some argues that fiscal transfer suppresses wealth disparity, while others argue that it tends to widen disparity. This study employs descriptive analysis in estimating the elasticity of income inequality and poverty rate before and after the Village Fund Transfer. It develops multiple regressions model on panel datasets of 33 provinces in Indonesia before and after the implementation of Village Fund Transfer. This study suggests that the elasticity of income inequality is higher after the implementation of village fund transfer. Rural poverty tends to decline annually, however, the elasticity changes is lower after the implementation of village fund transfer. Furthermore, this study suggests that village fund transfer is insignificant in coping with the issue of income inequality, while education and the level of labor productivity of agricultural sector appears to be the determinant factor in tackling the issue of income inequality in the rural areas. This study further reveals the significance of village fund transfer in suppressing the rural poverty rate. This study also highlights the significance of human resources quality and agricultural sector in reducing poverty rate in rural areas.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.73-85
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• 2020

As an effort to achieve sustainable development and increase people's welfare, financial inclusion has become the policy agenda of many countries. Therefore, the effect of financial inclusion on economic growth, poverty, income inequality, and financial stability in several countries in Asia has become the goal and this is the subject of this study. Financial inclusion is measured by 3 dimensions, namely banking penetration, access to banking services, and use of banking services. Poverty ratio below the national poverty line and the Gini coefficient are used as indicators of poverty and income inequality. Financial stability is measured by Bank Z-Score and bank nonperforming loans. The results from the hypothesis test shows that all dimensions of financial stability simultaneously have significant influence on economic growth, poverty, income inequality, and financial stability. On the other hand, the partial impact of financial inclusion dimension on economic growth, poverty alleviation, income inequality, and financial stability in ten countries of Asia has not been optimal. The derived results of this study is required to be interpreted and considered by the Governments of each country in developing strategies for increasing financial inclusion, so that the policy to achieve sustainable development and enhancement of people's welfare can be achieved.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.873-884
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• 2021

People are often motivated by money. The salary a worker is paid by his employer can have a great influence on his performance in the administration. The study aims to identify and measure the impact of collective bargaining on the income of employees in enterprises. Participants were given a questionnaire consisting of 21 observation variables with a 5-point Likert scale. Independent variables were measured from 1 "without effect" to 5 "strongly". Based on the literature review and results of interviews, a total of 285 questionnaires were sent to participants in 95 enterprises in three typical fields: industry, construction, textile, and garment; 255 of them met the standards and were subject to be analyzed. We use qualitative research methods combined with quantitative research methods. SPSS20 software is used to synthesize and analyze data. The results of Cronbach's alpha, Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify, the objective for collective bargaining (MT), time to organize collective bargaining (TD), the competence of the parties of the collective bargaining (NL), collective bargaining organization process (QT) are positively correlated with the income of workers in enterprises; information provided for collective bargaining (TT) has a negative correlation with the income of employees in enterprises. Based on the findings, some suggestions have been given for collective bargaining to increase the income of employees in enterprises in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.111-122
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• 2021

The main purpose of the present research is to analyze the effects of trade, financial globalization, and technological progress on income inequality in the Indian economy over the period from 1982 to 2018. For this purpose, the study uses economic growth, financial globalization, trade openness, technological development, and economic inequality variables with appropriate proxies. The study employs the Auto Regressive Distributed Lag (ARDL) approach to co-integration and VECM based Granger causality approach to estimate both the short-run and long-run relationship and causality among variables. Using the ARDL bounds test, the study finds a long-run co-integrating relationship existing among the variables in the model. The study confirms the existence of a positive and significant impact of technological progress on income inequality. Further, globalization's limited impact reflects two offsetting tendencies; trade globalization is associated with a reduction in income inequality, while financial globalization is related to an increase in inequality. The results of VECM based Granger causality approach further confirm that technological progress, trade, and financial globalization causes income inequality both directly and indirectly through economic growth and inflation. In case of India, the results of this research can significantly facilitate stakeholders and policymakers in devising policies towards effective globalization and technological innovation for inclusive growth.

• Journal of Preventive Medicine and Public Health
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• 제31권4호
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• pp.770-785
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• 1998

This study describes the relation of physician's income and price of medical service and social welfare through microeconomic view, reviews the literature of influencing factor on physician's income, and it describes general distribution of physician's income, and analyzes influencing factor of physician's income. A total of 844 persons responded to the mail survey, through stratified sampling by 23 branches of medical society in Korean RBRVS study. The design of the study is cross sectional study, and the unit of analysis is a physician. To examine the change of average income per month, multiple regression was used to test the change according to physician's characteristics, demographic characteristics, scale of clinic, average intensity of ordinary work, and specialty. The major findings of this study are as follows; 1. As for self-employed physicians, the difference of average income per month among specialties was mcreased \4,850,000, but the difference was \6,020,000 under the control of control variables. 2. The number of average out-patients per month and number of nurses and nursing aides significantly positively associated, and average income per month was significantly higher for physicians who had sick-beds than physicians who had no sick-beds. In conclusion, the number of out-patient and number of nurses and nursing aides is the major influencing factor, and the difference of average income per month among specialties existed in self-employed physicians. So this study suggests basic hypothesis that the price of medical service and supply of physician by specialties are not pertinent. Being a cross-sectional study, this study can not suggest causal explanations. In the future, further study is needed for causal explanations.

• 대한가정학회지
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• 제35권1호
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• pp.415-428
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• 1997

In the present study we examined clothing expenditure patterns and related variables in Korea. In addition we analyzed the differences of clothing expenditure patterns between overall overspenders and non-overspenders. We use the Family Income and Expenditure Study published by the National Statistical Office of Korea. Double logarithm functional forms were used to adjust the normality of sample distribution and multiple regression analyses and t-test were utilized as a statistical tools. The present study was divided into four folders. First the income elasticity of clothing expenditures was examined by different groups such as age job and education levels of households as percentage change of clothing expenditures to a percentage change of income. Second to analyze the effects of demogtraphic and socio-economic variables on clothing expenditure we utlized the standardized coefficients in the separate regression equation by demographic and socio-economic variables. Third using spending to income ratio we investigated the differnces of the clothing expenditure patterns between overall overspenders and non-overspenders. Fourth the effects of independent variables by ovespenders and non-overspenders werediscussed.

• The Journal of Asian Finance, Economics and Business
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• 제8권11호
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• pp.31-39
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• 2021

This study empirically examines the proposition that the domestic fundamentals of a nation can emerge as absorptive capacity factors to reap the benefits of inward FDI. The study is contextualized in Asia, set from1982 to 2017, and data is grouped into low-income and lower-middle-income economies, in comparison to high-income and upper-middle-income economies, catering to different geographical regions within Asia. The investigation is based on a series of absorptive capacity factors such as infrastructure, human capital, domestic credit, and health indicator. The methodological analysis is premised on dynamic panel structure and employs the Generalized Method of Moments (GMM) estimation technique. The empirical findings suggest that that the infrastructure variable appears to be the major absorptive capacity factor for both groups of countries. The health indicator, on the other hand, can help reap the benefits of inward FDI, but only if the threshold level is met. The selected economies must achieve this threshold level to reap the benefits of FDI. To absorb the benefits of inward FDI, countries must be proactive in providing sound infrastructure and implementing proper healthcare measures.

• 마케팅과학연구
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• 제8권
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• pp.39-59
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• 2001

다엽의 생산은 기후나 지리적인 특성을 가지고 있다. 이같은 생산의 특징은 북차가 전라 남북도, 제주도, 경상남도의 농민에게는 유리한 소득작목으로 기회가 주어지고 있다. 다엽 의 생산을 통하여 생산자는 소득개발작목으로 생산시스템을 개발하고, 소비자는 문화적인 삶의 질을 향상시키는 효율적인 소비시스템을 모색하는 과점을 통하여 유통시스템의 변화 와 발전을 고찰하고자 한다. 생산과 소비의 시스템 변화에 대응하여 유통시스템은 단순히 생산된 것을 유통시키거나 구색을 변환하여 유통시키는 방법에 더하며, 소비자의 요구를 생산자측에 전달하여 신제품 의 개발을 촉진하는 매개로서의 역할을 수행해야한다. 또한 유통시스템은 공급이 수요를 창조하는 새로운 매커니즘으로의 역할이 강조되고 있다.

• 유통과학연구
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• 제20권4호
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• pp.85-94
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• 2022

Purpose: Previous research has found that organizational performance pressures and barriers have an effect on the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). Furthermore, MSMEs' intellectual capital and strategic orientation, according to recent research findings, have an impact on this. The goal of this study is to see how intellectual capital and strategic orientation affect MSMEs' performance. Research design, data and methodology: The performance of MSMEs is the dependent variable, with intellectual capital, market orientation, learning orientation, and technical orientation as independent factors. With a sample size of 113 respondents, this research focused on information technology-based MSMEs in Indonesia's Solo Raya area. Data was analyzed use Confirmatory Factor Analysis for the reliability test and path analysis SEM. Results: The interaction between intellectual capital and strategic orientation in respect to MSMEs' performance reveals that innovation capability serves as a partial mediator in the relationship between intellectual capital and technical orientation and organization performance. Conclusions: In general, intellectual capital and strategic orientation have a positive substantial influence on innovation, according to the findings. Furthermore, they have a considerable favorable influence on the performance of MSMEs. It's just that intellectual capital has no discernible impact on knowledge sharing.