• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.49-60
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• 2023

The study attempts to examine the relationship among revenue growth factors from different angles and provides a comprehensive overview of tax revenue collection for developing countries. The impact of income tax, customs duty, and value-added tax on the gross domestic product is examined using the ordinary least-square (OLS) multiple regression approach. To confirm the association, a multiple regression model is applied to time-series data. SPSS software, MS Excel, is used to draw the empirical results, trend analysis, and some graphical presentation to reach the study's objective. The findings show that while the value-added tax has a significant impact and the highest coefficient, regardless of country, income tax and customs duty may or may not be significant depending on the circumstances. It triggers effectual and efficacious economic growth. The paper has implications in policy-making areas where governments are seeking how to stimulate revenue growth effectively and efficiently. To promote economic growth, the tax net and tax rate on luxury goods should be increased along with human resources in the tax administration for the short term. But in the long term, decentralization & digitization of tax administration, dismantling the existing tax barriers and good governance are necessary.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.309-316
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• 2022

In 2011, the 4^th industrial revolution officially occurred and developed in most countries. The fourth industrial revolution has given organizations numerous business opportunities, enabling them to optimize their manufacturing processes, cut costs, and thereby improve their operations. The development of enterprises is a decisive factor in increasing national productivity, thereby improving economic growth and per capita income. Therefore, it is necessary to grasp the digital transformation plan and apply science and technology to domestic enterprises and improve the operational efficiency of the economy. Research on small and medium enterprises in Hanoi, Vietnam, which is considered a successful country in economic development and digital transformation and has become a middle-income economy and a highly open economy, the research results suggest that the ability to apply technology in businesses is capable of improving corporate financial performance. The choice of capital structure favoring debt has a negative effect on the financial performance of the enterprise; that is, enterprises in Vietnam should limit the choice of financing investment projects with debt, on the contrary, enterprises should choose to finance with equity. Finally, the study also discusses managerial implications for improving business performance in the context of the rapidly evolving 4.0 technology revolution.

• Journal of Contemporary Eastern Asia
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• v.22 no.1
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• pp.1-25
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• 2023

The aim of this study is to answer the straightforward question of whether the implementation of IC has fueled non-interest incomes of banks or not. By utilizing the data of 26 domestic banks in Vietnam and employing the value-added intellectual coefficient model (VAIC) as the measure of IC efficiency, our empirical evidence manifests that IC plays a vital role in fostering non-interest incomes of banks. When dividing VAIC into different components, we find that structure capital employed (SCE) is the most important component to enhance the expansion of these incomes compared with other components including capital employed efficiency (CEE), human capital efficiency (HCE). These findings remain unchanged through some robustness tests performed. While the main driver of IC and SCE, CEE component becomes a substantial advantage to increase non-interest incomes in large banks. Meanwhile, the degree of impact of SCE is higher in small banks compared with large ones. Overall, this study would provide a deep insight into the role of IC in the transformation into non-interest income activities of banks in an emerging country, and therefore our findings would be useful for both scholars and policy-makers in Vietnam, where has undergone the period of major reforms in banking system.

• Journal of the Korean Society of Clothing and Textiles
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• v.31 no.12
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• pp.1742-1753
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• 2007

The purposes of this study were to segment consumer groups by evaluative criteria and to find the differences among the groups in regard to sportswear benefits sought, domestic and imported brand attitudes, and sportswear image preferences. The subjects used for the study were 773 male and female consumers who were residents in Seoul. The data were analyzed by factor analysis, cluster analysis, t-test, and chi-square test. The results showed that there were two sportswear segments : brand/design-oriented group and function-oriented group. Statistical analyses showed that the two sportswear segments were different in regard to sportswear benefits sought, domestic and imported brands attitudes, sportswear image preferences, and demographics. Brand/design-oriented group sought the benefits of sex appeal/impression improvement, individuality, and conspicuousness, had a more favorable attitude toward imported brands, and preferred a prestigious image. They were relatively younger and had a higher income. In the meanwhile, function oriented group sought a comfort benefit from sportswear, had a more favorable attitude toward domestic brands, and preferred simple and active images. There were more high school graduates and home makers in function-oriented group. The implications of the study were discussed.

• Journal of Digital Convergence
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• v.15 no.9
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• pp.47-54
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• 2017

This study aimed to identify variables related to violence affecting adolescents' depression. For this study, 1011 adolescents were surveyed in D city of Korea. Major results were as follows. First, it was found out that adolescents' depression was significantly different depending on gender, academic achievement, family income level, school level. Second, depression, domestic violences, school violence victimizations and bullying behaviors were positively correlated. Third, As a hierarchical regression analysis, it was found that the explanatory power of domestic violence and school violence were significant for both male and female adolescents. And the explanatory power of domestic violence was higher than school violence. Lastly, based on these results, the ways to reduce adolescents' depression were discussed.

• The Journal of Fisheries Business Administration
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• v.24 no.2
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• pp.1-16
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• 1993

Because of the radical changes in the domestic and foreign economic circumstances Koreaa fisheries is confronted with difficulties. Along the end of the UR marine products of other nations are rushing into Korea. Also migration of labor to other industries and rise of wage level in Korean fisheries deteriorate managerial conditions. But in Korea which has little natural resourses fisheries is still more important. That is \circled1 creating job opportunites \circled2 increase of income \circled3 supply of foodstuffs and animal protein \circled4 acquisition of foreign currency \circled5 enlargement of domestic market for industrial products \circled6 development of other interrelated industries \circled7 rational use of domestic resourses \circled8 diversification of population and production activites \circled9 contribution to balanced growth of national economy by the developing regional economy. These roles of fisheries in national economy mentioned above are to be excuted forward. In spite of the radical change in the economic circumstances at the end of the UR fisheries if crucial in Korea as a industry. For this our fisheries is to be made to compete with foreign fisheries. Through the cheap price and high quality our fisheries must be came to compete with foreign fisheries and meet the people's needs for marine products. For this it is necessary to maintain high productivity and competitive power. Now with the exception of a portion of the deep - sea fishing, our fisheries is generally paltry, Especially inshore fishery which is the main stock in our fisheries is very paltry and so productivity and competetive power are very low. So to develop our fisheries which has s comparative disadvantage active polices that follows below are to be promoted on a large scale. \circled1 improvement of structure \circled2 augmentation of productivity in fishing ground by making fisheries resourses \circled3 enlargement of finantial and monetary assistance \circled4 effective administration of fisheries cooperative union \circled5 activation of R&D etc These polices which need to be scientific and comprehensive are very valuable. Especially without making fishieries resources we cannot expect economy of scale, promotion of productivity and development of fisheries. And we do also endeavour to gather the results of the study and investigation about fisheries domestic and foreign and do ceaselessly put these to practical use systimatically.

• Journal of Practical Agriculture & Fisheries Research
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• v.17 no.1
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• pp.21-43
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• 2015

Korean floricultural industry has grown under the full backing of government, as it placed itself as the main export item since 2000s. Despite its high-speed growth after the domestic production scale of trillion won, the floricultural industry lost its pace after 2005, due to the market-opening of agricultural product and global economic depression. Although the national income is growing and the level of civilized living is following, spending on flowers is faltering. As of such circumstances, necessity for analyzing flower consumption trend and behavior has came out, along with the calls for expansion plan of flower consumption, under the basis of result analysis on consumer reports. The result of the research contains the trend/consumption behavior analysis on domestic and foreign flower industry to boost floricultural industry, along with reviews on various studies of the developmental process of domestic and foreign cut-flowers/pot-plants consumption trend. Also this study has reached to the various recognition of people toward flower, through a public survey. Through such results, this study would like to propose the measures for diffusion of flower-consumption culture, achieving the improvement of life-quality of public along. First, efforts on reviewing the customer accessibility is essential to create flower- culture and the consumption. Second, to eliminate the obstacles that prevents flowers from public's daily life is essential. Third is the effective public-relations on flowers. To create consuming culture and to adhere the positive images, it is essential to research and systematically organize categories of color, scent, and elements of flower and utilize them. Last proposal is the organization of flower-concerned personnels and the leading groups. The change is affected by the economical, social environment, along with the emotions of consumers. Therefore the necessity for the leading group to be the control-tower of such changes are very clear.

• Journal of the Korean Geographical Society
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• v.50 no.2
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• pp.185-201
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• 2015

This paper suggests how Korean housemaids, called Sikmo, and Korean-Chinese migrant domestic workers have similar class positions and therefore form a dual identity in their interactions with female employers. rough spoken stories of the experiences of 27 females from Seoul, including Korean-Chinese domestic workers, Korean housemaids, and their employers, this research effectively overcomes the dichotomous discourse of natives versus foreigners. Instead it suggests the new interpretation that it is not foreignness but class inferiority of the domestic workers that plays a key role in establishing relationships with employers. Korean housemaids and Korean-Chinese domestic workers, both groups of whom are migrant workers, have developed coping strategies to enhance their labor value by spatially relocating themselves from their home society to a new society. They possess a similar labor status in women's history, being of low income, low education, and rural births. Consequently, these women experience 'translocal anchoring,' meaning their identities are intertwined with that of their home societies, and employers perceive them based on the characteristics of these places. The Korean employers perceive that the domestic workers' morality and intellectuality are inferior based on their class differences. This stigmatizing process leads employers to regard domestic workers as ambivalent people, not only threatening outsiders but also objects of pity, needing love and protection of their employers. The employers educate them culturally, teaching them skills to survive in the urban environment. These skills include cooking and language, in addition to advice on long-term plans to blend into society.

• Korean Journal of Community Nutrition
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• v.25 no.2
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• pp.137-149
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• 2020

Objectives: This study explored the community food environmental factors affecting food purchasing using a qualitative research methodology for the elderly as well as the various food environments under their socioeconomic diversity. Methods: For the qualitative data collection, this study interviewed 20 elderly people aged 65 years or more, who participated in a public health program or lunch services operated by the senior welfare center in Seoul. Five dimensions, such as availability, physical accessibility, affordability, acceptability, and accommodation suggested in previous studies, were used to identify the community food environmental factors. Results: The elderly participants showed overall similarities to the concepts derived from existing studies on the five dimensions of food accessibility environment. In addition, other important food accessibility environmental factors that were not present in previous studies, such as acceptability for a product of domestic origin, delivery service to home, and small-packaged food sales, were derived. On the other hand, the concept of some subjects differed depending on the household income and specifically for the physical accessibility concept. This showed that the close distance factor from a grocery store at home might not apply to older adults in low-income households in Korea. Conclusions: This study found that five dimensions of the food environment suggested by previous studies could also be applied to vulnerable older adults in Korea. On the other hand, the socioeconomic characteristics of individuals and households would affect the perspectives of their local food environments differently. The findings of this study could help in the development of tools for evaluating the community food environment.

• Asian-Australasian Journal of Animal Sciences
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• v.7 no.4
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• pp.571-582
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• 1994

Three livestock/crop demonstration-cum-training farms have been established on plots of half, one and two acres, typical of the "Kandyan Forest Garden System" Vegetables, bananas, pepper, coffee, coconut and fruit trees are widely spaced, for intercropping with grass, and have been surrounded with live fences that also provide fodder for livestock to increase the family income. Each unit is operated by a selected employee and his family under a monthly incentive scheme based upon the gross margin. On these farms the technical parameters in dairying are better than elsewhere in the Mid-Country. Economic performance over 1985-1992 showed that dairying contributed most to the total gross margin of the half, one and two acre units, i.e. 31, 63 and 69%, respectively. Next came crops (29%, 37% and 19%), poultry (22%, 0% and 9%), and goats (18%, 0% and 3%). In the three farms the cash income per Sri Lankan Rupee spent was 1.5, 4.6 and 2.1, respectively. The overall ratio was 3.2 for dairying, 1.1 for poultry, 4.5 for goats and 9.9 for crops. Actual family labour in the three farms was 548, 548 and 639 days, compared to the 270, 330 and 440 days anticipated in the initial feasibility study. The average incentive payments, which were 20% (half acre), 61% (one acre) and 133% (two acres) of the parastatal salary of the employee, were only insufficient for the extra labour applied in the half acre unit. Dairying and goats proved to be attractive cash earners with a domestic fuel were important benefits. Poultry did little to improve farm income.