• The Journal of the Korea Contents Association
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• v.17 no.4
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• pp.384-394
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• 2017

Cessation and re smoking is recursive and addictive behaviors. Understanding differences in awareness of smokers and nonsmokers is fundamental to devise smoking policies. Research is focused on male adult's choices of educators and motivation level by personal attributes and awareness. There was a difference in awareness of smoking policies between smokers and nonsmokers. Community health centers and physicians were preferred for antismoking educator but not different between smokers and nonsmokers. Motivational levels of cessation in pictures of lung cancer, dental therapy, cigarette taxation, smoking area restriction and social marketing were statistically significant. The results indicate that male adult smokers are Motivated to quit smoking by those five contributors[P=.000].

• Journal of Distribution Science
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• v.19 no.10
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• pp.75-86
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• 2021

Purpose: The purpose of this study is to address policy preparation and amendments on regulations in accommodation sharing for resource distribution by fostering better adjustment in a society, since previous studies are rarely investigated in those issues. After conduct exploratory research about laws and regulations of accommodation sharing, this study investigates how effective policy instruments improve trust in accommodation sharing and potential growth by investigating the perceptions of individuals and by applying policymaking procedures. Research design, data and methodology: The data is collected via online survey. Structural equation modeling with confirmatory factor analysis and non-recursive model with multiple regression analysis were applied. Results: The results of this study found that among proposed policy instruments, individuals perceive local ordinances, government publicizing and campaign, trust marks, taxation, penalties, and government controls are effective to build trust in accommodation sharing. Policies geared toward the majority of the public are more effective, while governments should establish a strategic approach as to which policies are introduced in public and which role the government plays in the departments. Conclusions: The results provide policy and managerial implications how to enhance distributional values of accommodation sharing economy with proper preparations and amendments of laws and regulations.

• Asia-Pacific Journal of Business
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• v.12 no.1
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• pp.195-208
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• 2021

Purpose - The primary objective of this paper is to empirically examine whether the engagement of socially responsible activities in corporations affect the tendency of tax-avoidance by using the sample of Korean companies. We are particularly interested in Chaebol-affiliated firms, which are a special type of Korean conglomerates. Design/methodology/approach - This study is based on a sample of 5,496 firm-year observation data from 2011 to 2017 by using the ESG ratings from the Korea Corporate Governance Service(KCGS), a ESG rating agency in Korea. For our analysis, the firms were separated into 1,547 Chaebol-affiliated firms and other 3,949 firms. All financial and firm data were extracted from Fn-guide, which provides financial information for Korean listed firms. Findings - We find that CSR is generally positively related to the effective tax rate, which indicates a lower level of tax avoidance for more socially responsible firms. In particular, a positive relationship of social score with GAAP ETR was observed. Research implications or Originality - We find that the positive relationship is robust to the group of chaebol and non-chaebol affiliates unlike extant literature.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.267-280
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• 2023

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of "tax compliance". Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named "tax compliance cost" in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.

• Management & Information Systems Review
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• v.31 no.1
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• pp.221-246
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• 2012

The study examines the effects that non-audit service and firm's ownership structure might have on the value relevance directly or indirectly. This investigation is based on prior research which suggests that the audit firms' non-audit services is likely to adversely affect investors' perceptions of the credibility of financial reporting and that corporate governance are likely to mitigate the adverse this kind of non-audit services effects. The sample consists of non-banking firms listed on the Korea Exchange that reported annual financial statements over the period from 2004 to 2008. In the setting, stock returns as proxy for capital market response, auditor quality(measured as the discretionary accruals) is endogenously determined. This study employs a structural equation model to take into account the endogenous variables under study. The analysis influences through the path analysis that ownership structure suppress the market response through audit quality and also the non-audit service have influence on the market response through audit quality. The results of this study contribute to the literature in the following ways. First, this provides direct evidence that there is a negative association between audit firms' client importance and the value relevance. Second, the findings that the negative association is attenuated for audit quality support the findings of prior studies which present that corporate governance provide higher credibility of financial reports.

• International Commerce and Information Review
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• v.19 no.4
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• pp.95-124
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• 2017

The dispute analysed in this article concern eight measures taken by Argentina regarding finance, taxation, foreign exchange, and registration. The dispute centered on whether these measures were in violation of the Member's obligations under the General Agreement on Trade in Services (GATS), namely most-favored national treatment, national treatment and market access, and whether they are justified by Article XIV and Article 2(a) of the Annex on Financial Services. Important arguments raised in the dispute include whether the services and the service providers of cooperative and non-cooperative countries and/or Argentina subjected to the measures are like for the purposes of Article II and Article XVII of the GATS, whether the regulatory aspects of the measures are to be considered in determining the inconsistency with Article II and Article XVII of the GATS, and whether the measures are justified in that they were taken in accordance with the national laws and regulations aimed at implementing the Global Forum on Transparency and Exchange of Information for Tax Purposes and the Financial Action Task Force. The essence of this dispute lies in the balance of each Member's right to regulate commercial and/or financial activities and its obligations under the GATS. The Appellate Body tried to strike such a balance in its assessment of: (i) likeness of services and service suppliers, (ii) no less favorable treatment under Articles II and XVII, and (iii) the scope of measures under Article 2(a) of the Annex on Financial Services. This article aims to provide an analysis of the Appellate Body's findings, giving light to the relevant jurisprudence and scholars' writings.

• Journal of the Korea Society of Computer and Information
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• v.18 no.2
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• pp.157-164
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• 2013

Self efficacy is a term used in psychology, roughly corresponding to a person's belief in their own competence. It has been defined as the belief that one is capable of performing in a certain manner to attain certain goals. It is believed that our personalized ideas of self-efficacy affect our social interactions in almost every way. Understanding how to foster the development of self-efficacy is a vitally important goal for positive psychology because it can lead to living a more productive and happy life. The objective of this study is to show difference of the relationship between user and non-user in smartphone by self efficacy. For this purpose, we propose a research model which consists of 3type' self efficacy. For empirical test of this model, the sample data is collected from employee in a company and divided into two groups by user and nonuser. By multi-group analysis, we show two groups are different from each other in the relationship between user and nonuser of smartphone. Results show difference of the relationship smartphone user and non-user's self-efficacy(self-control self-efficiacy and problem difficulty preference).

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.15 no.7
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• pp.2377-2398
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• 2021

In the recent modernized world, utilization of natural resources (renewable & non-renewable) is increasing drastically due to the sophisticated life style of the people. The over-consumption of non-renewable resources causes pollution which leads to global warming. Consequently, government agencies have been taking several initiatives to control the over-consumption of non-renewable natural resources and encourage the production of renewable energy resources. In this regard, we introduce an IoT powered integrated framework called as green home architecture (GHA) for green score calculation based on the usage of natural resources for household purpose. Green score is a credit point (i.e.,10 pts) of a family which can be calculated once in a month based on the utilization of energy, production of renewable energy and pollution caused. The green score can be improved by reducing the consumption of energy, generation of renewable energy and preventing the pollution. The main objective of GHA is to monitor the day-to-day usage of resources and calculate the green score using the proposed green score algorithm. This algorithm gives positive credits for economic consumption of resources and production of renewable energy and also it gives negative credits for pollution caused. Here, we recommend a green score based tax calculation system which gives tax exemption based on the green score value. This direct beneficiary model will appreciate and encourage the citizens to consume fewer natural resources and prevent pollution. Rather than simply giving subsidy, this proposed system allows monitoring the subsidy scheme periodically and encourages the proper working system with tax exemption rewards. Also, our GHA will be used to monitor all the household appliances, vehicles, wind mills, electricity meter, water re-treatment plant, pollution level to read the consumption/production in appropriate units by using the suitable sensors. These values will be stored in mass storage platform like cloud for the calculation of green score and also employed for billing purpose by the government agencies. This integrated platform can replace the manual billing and directly benefits the government.

• Korea journal of population studies
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• v.20 no.1
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• pp.5-25
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• 1997

The historical study reveals that our ancestors had maintained a system which could produce data on the number of population and households as well as on their characteristics. For example, such data on age structure of the population, number of births, number of deaths by age & sex, number of in & out migrants were found in an historical document for the year 755. The main purposes of maintaining the system at that time were taxation and conscription. As the system evolves, another function of identifying the legal status of people was also added. Looking into the figures for those days reveals that ommission rates of the number of population and households were high. Thus, in an effort to obtain a reliable data, the annual population survey system was introduced as of 1 September 1896. This date is now cerebrated as the Statistics Day. Since then, the survey system has been diversified. At the present time, there are three major data sources which produce the statistics on population and households: Civil Registration System (vital statistics), Resident Registratiton System (migration statistics) and Population Census. However, these three systems are found to have some problems to produce the accurate data. There are some inherent problems in the registration systems such as problems in its coverage, accuracies in contents and timeliness in reporting the vital events and publishing the results. The population census has also non-sampling errors such as errors in coverage, response and non-response. Apart from the above mentioned problems, there are also conflicting problems arised from having different three data source. We can find some overlapping problems in laws and difficulties in comparative studies between regions. In the future, these problems should be taken into consideration for the improvement of the quality of statistics on population and households.

• Korea journal of population studies
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• v.9 no.2
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• pp.93-105
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• 1986

The historical study reveals that our ancestors had maintained a system which could produce data on the number of population and households as well as on their characteristics. For example, such data on age structure of the population, number of births, number of deaths by age & sex, number of in & out migrants were found in an historical document for the year 755. The main purposes of maintaining the system at that time were taxation and conscription. As the system evolves, another function of identifying the legal status of people was also added. Looking into the figures for those days reveals that ommission rates of the number of population and households were high. Thus, in an effort to obtain a reliable data, the annual population survey system was introduced as of 1 September 1896. This date is now cerebrated as the Statistics Day. Since then, the survey system has been diversified. At the present time, there are three major data sources which produce the statistics on population and households: Civil Registration System (vital statistics), Resident Registratiton System (migration statistics) and Population Census. However, these three systems are found to have some problems to produce the accurate data. There are some inherent problems in the registration systems such as problems in its coverage, accuracies in contents and timeliness in reporting the vital events and publishing the results. The population census has also non-sampling errors such as errors in coverage, response and non-response. Apart from the above mentioned problems, there are also conflicting problems arised from having different three data source. We can find some overlapping problems in laws and difficulties in comparative studies between regions. In the future, these problems should be taken into consideration for the improvement of the quality of statistics on population and households.