• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.129-137
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• 2019

Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from the Ministry of Finance of Vietnam. Theoretically, tax generates the state budget revenue and is a tool to regulate the economy. The results of statistical tests show that tax has a positive impact on Vietnam's economic growth. However, the effects of direct tax and indirect tax are different. The indirect tax has a positive influence and promote Vietnam's economic growth, while the impact of the direct tax is invisible. There has not been sufficient evidence to confirm that the indirect tax has a more positive impact than the direct tax. To promote economic growth, Vietnam needs to restructure its tax system towards: (1) Increasing the proportion of indirect tax, reducing the proportion of direct tax in the state budget revenue; (2) Expanding tax bases; (3) Reducing tax rates of corporate income tax and personal income tax; (4) Increasing tax rates of environmental protection tax, natural resources tax, value added tax and excise tax on some types of goods which harm health and environment.

• Environmental Engineering Research
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• v.22 no.3
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• pp.266-276
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• 2017

A life cycle impact assessment was applied in an industrial waste incineration plant to evaluate the direct and indirect environmental impacts based on toxicity and non-toxicity categories. The detailed life cycle inventory of material and energy inputs and emission outputs was compiled based on the realistic data collected from a local industrial waste incineration plant, and the Korean life cycle inventory and ecoinvent database. The functional unit was the treatment of 1 tonne of industrial waste by incineration and the system boundary included the incineration plant and landfilling of ash. The result on the variation of the impact by the unit processes showed that the direct impact was decreased by 79.3, 71.6, and 90.1% for the processes in a semi dry reactor, bag filter, and wet scrubber, respectively. Considering the final impact produced from stack, the toxicity categories comprised 91.7% of the total impact. Among the toxicity impact categories, the impact in the eco-toxicity category was most significant. A separate estimation of the impact due to direct and indirect emissions showed that the direct impact was 97.7% of the total impact. The steam recovered from the waste heat of the incineration plant resulted in a negative environmental burden.

• Human Ecology Research
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• v.55 no.3
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• pp.249-261
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• 2017

This study grasps the structural relationships between temperament, social support, and school adjustment by adolescents as well as investigates the mediating effect of positive psychological capital from relationships between temperament, social support, and school adjustment. Participants in this study consisted of 763 students in the second grade of five middle schools. Productive correlation analysis were conducted on data collected for this study using PASW statistics ver. 18.0 program; in addition, structural equation modeling analysis was conducted using AMOS ver. 18.0 program. The main findings are as follows. Paths appeared in different ways according to the investigation of mediating effect of positive psychological capital under the impact of temperament and social support on school adjustment of adolescents. Investigation showed that harm avoidance temperament had a statistically significant indirect effect on school adjustment with a medium of positive psychological capital. Novelty seeking temperament and persistence temperament had a direct impact on the school adjustment of adolescents; however, it appeared to also indicate an indirect impact through a medium of positive psychological capital. Social support seemed to indicate a direct impact on school adjustment of adolescents as well as an indirect impact through a medium of positive psychological capital. This study provides basic data to help in the school adjustment of adolescents using personal, environmental, and psychological variables that proves the importance of positive psychological capital in adolescence.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.439-447
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• 2020

The study examines direct and indirect impacts of organizational commitment on employee motivation through two mediating factors - opportunistic behavior and knowledge sharing - in Vietnamese enterprises. The samples were selected by the non-probability sampling method followed convenient sampling, relatively stratified by localities in Vietnam. The sample size was 636 employees in Vietnamese enterprises. The number of collected online questionnaires was 379, while the number of valid questionnaires was 329. In the direct survey, the number of distributed questionnaires was 750, while the number of collected questionnaires was 421 and the number of valid questionnaires was 307. The total number of valid questionnaires used for analysis was 636. The study used quantitative methods with structural equation modeling analysis. The results indicate that among the components of organizational commitment, normative commitment has both direct and indirect impacts on employee motivation through two mediating factors: opportunistic behavior and knowledge sharing. Meanwhile, affective commitment has only an indirect impact on employee motivation through these mediating factors. Continuance commitment has both direct and indirect impacts; however, it has only an indirect impact on employee motivation through opportunistic behavior. In addition, the results show opportunistic behavior has a negative impact on the knowledge sharing of employees in enterprises.

• Journal of the Korea Organic Resources Recycling Association
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• v.21 no.4
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• pp.88-100
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• 2013

This study evaluated the direct and indirect environmental impacts of various unit operations of a industrial waste incineration plant by using the life cycle assessment tool and reviewed the improvement plan. During the incineration process, the direct environmental impact was decreased with decrease in emission of various air pollutants by incorporating an air pollution prevention facilities. However, an increase in indirect environmental impacts was observed as a consequence of resources and energy of consumption at the various operational facilities. Consequently, quantitative direct and indirect impact were 89.1%, 10.9%, respectively. The environmental impact analysis of system revealed the highest impact of incineration followed by the impacts of other unit processes such as semidry reactor, and bag-filter. The various air pollutants and ashes generated during the incineration process caused the most significant environmental impact. Among the various categories of environmental impact, global warming accounted the highest impact(more than 85%) followed by eutrophication, and abiotic depletion. As a result of the avoided impact by the utilization of heat generated during the waste incineration process, using an incineration heat for steam and electricity obtained the impact reduction of 45.5%, 19.8%. So, during siting of new incineration plant, the utilization of steam generated from the waste combustion is highly considered to reduce the environmental impact.

• Proceedings of the Korean Geotechical Society Conference
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• 2002.10a
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• pp.411-418
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• 2002

In domestic road construction sites, the compaction control based on strength are widely performed through the direct method with high accuracy, such as Plate Loading Test or Field CBR test. It is impossible to manage all construction sites using the direct method because the direct method requires heavy reaction loads and long measurement time. Therefore, it is necessary to apply the indirect method that could control the relative density of construction sites on the whole. Indirect methods, such as Cone Penetration Test and Fall Cone Test, require extra time for data analyzing and fixed area for test device. In this paper, the field applicability of Soil Impact Hammer (SIH) was investigated comparing with the results of field measurement tests and laboratory compaction tests. SIH developed by Japan Construction Administration and Asanuma Ltd., is a kind of indirect methods for compaction checking. According to the results of SIH performed in domestic road construction site, the subgrade reaction modulus obtained from SIH are similar to that from Plate loading tests in the range of 10 to 40. In comparison with laboratory compaction test, similar compaction line are shown in the dry side of optimum moisture contents.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.87-94
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• 2020

The paper aims to investigate the impact of presenting statements of cash flow using the direct method and the indirect method on loan decision by credit officers at Vietnamese banks. The data was collected from 150 credit officers of commercial banks in Vietnam based on the questionnaire about making loan decision when the cash flow statement is presented in different methods, namely, direct and indirect methods. This research uses T-tests to check whether using the direct or indirect method affects the accurate calculation of loan criteria, affects the loan decision by credit officers, and compare these two methods in the aspects of information provision. The research has pointed out that: 1) the direct method helps the calculation of indicators related to loans more accurately; 2) credit officers say that, while the direct method of presenting cash flow statement provides clearer information, the use of either the direct method or the indirect method does not affect the banks' loan decision. Since then, the author recommends that cash flow statements should be provided with information in a direct method to present the information needed for loan decision more accurately so as to improve the quality of cash flow statement.

• Journal of Korean Society of Water and Wastewater
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• v.26 no.5
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• pp.669-683
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• 2012

The water supply pipes are buried across wide range of areas, so it is hard to spot them using excavation and takes a large amount of expense. Thus, there is a high risk for direct research and application, accompanying many difficulties in implementation of them. Therefore, it is more economical and convenient to use indirect evaluation variables than direct evaluation of the buried pipes in assessing the degree of pipe deterioration. To assess the degree of pipe deterioration using the indirect evaluation variables, it should be done first to identify how and to what extent they affect the degree of deterioration. This study measured the evaluation variables for pipe deterioration using the pipe endoscope and analyzed the measurement results and the degree of impact on the pipes. In addition, this study attempted to evaluate the adequateness of the pipe deterioration evaluation using the indirect variables based on the analysis results. The evaluation variables measured through the pipe endoscope were the thickness of sediments, size of scale, degree of desquamation and condition of connections. For the indirect evaluation variables, the data such as the property data from GIS pipe network map as well as the material, diameter, age and pipe lining material of the pipe, road type, leakage frequency, average water velocity and water pressure using the leakage repair records was collected. Using the collected data, this study comparatively analyzed the indirect evaluation variables for the degree of pipe deterioration and the results from the pipe endoscope to choose appropriate variables for pipe deterioration evaluation and calculated the weights of the indirect variables on the degree of deterioration. The results showed that the order of the impact of indirect variables on deterioration was pipe age > pipe lining material > road type > leakage frequency > average water velocity with their weights of 0.45, 0.20, 0.15, 0.10, and 0.10, respectively. Conclusively, the results suggest that the measures of sediment thickness, scale size, degree of desquamation and condition of connections are appropriate for the evaluation of pipe deterioration and sufficient for the analysis of the impact of the indirect variables on deterioration.

• Journal of East-West Nursing Research
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• v.11 no.1
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• pp.58-64
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• 2005

The purpose of this study was to examine impact of hospital computerization on the nursing practice. The study was conducted using the repeated measured design. The subjects were 166 nurses working at surgical nursing care units in a tertiary teaching hospital. A questionnaire was developed based on the Burke's study, and reviewed by a committee for content validity. Eighty-eight nurses responded the questionnaire throughout the study. Indirect nursing care time significantly decreased(p<0.05) after the computerization. These decrease related to time saving in checking physicians' order and writing nursing records. However, the change in direct nursing care time was not clear. In conclusion, the computerization led to the decrease in indirect nursing care time but it did not link to increase in direct nursing care time. Therefore, nurse managers should take into account redesign of the nursing works after computerization.

• The Korean Journal of Community Living Science
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• v.20 no.2
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• pp.291-305
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• 2009

The purpose of this study was to examine how the career maturity of high school students was affected directly or indirectly by psychological separation from their mothers and through the mediation of self-concept. The subjects in this study were 496 juniors from regular high school in the city of Daegu, who included 243 boys and 253 girls. The measurements of this study were a career-maturity inventory, psychological separation inventory (PSI), and self-concept scale. The major findings of this study were as follows: First, career maturity had significantly positive correlation to conflictual independence from mothers for them. Second, as for the influence of psychological separation, and self-concept on career maturity, three variables, including competence self-concept, home self-concept, attitudinal independence from mothers, classroom self-concept, had significantly explanation of career maturity. Third, as a result of making a path analysis of the impact of psychological separation from mothers on career maturity through the medium of self-concept, conflictual independence gave a direct impact only, and its indirect effect was insignificant. The attitudinal independence showed both direct and indirect influences, for mothers had a significantly indirect impact only.