• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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• pp.65-73
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• 2020

The purpose of this paper is to ascertain the key factors affecting tax compliance among Vietnamese firms in Vietnam. We employ both qualitative and quantitative research methods. Qualitative research has been carried out through focus group discussions with ten chief accountants and tax officers. Quantitative research has been conducted through interviews with 200 firms (chief accountants or financial directors) in Vietnam. Analysis of the model includes the following stages: (i) Cronbach's test for reliability of the scale, (ii) exploratory factor analysis (EFA), (iii) confirmatory factor analysis (CFA), and (iv) structural equation model (SEM). The results of the research show that voluntary tax compliance is directly affected by the three factors of audit probability, corporate reputation and business ownership. The probability of audit and severity of sanctions have the strongest impact on tax compliance. Therefore, the tax authorities need to strengthen the inspection of tax declarations, tax payments and tax refunds of firms. The paper confirms that enforced tax compliance is directly affected by the three factors of audit probability, sanction severity and social norms. Voluntary compliance and compulsory compliance have an effect on tax compliance, though voluntary compliance has a more powerful impact.

• 지역사회간호학회지
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• 제23권4호
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• pp.415-426
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• 2012

Purpose: This study aimed to investigate trends in home-visit nursing care by agencies' characteristics under the national long-term care insurance system. Methods: Cochran-Mantel-Haenzel tests were conducted, using data drawn from the nationwide long-term care insurance claim database of the Korean National Health Insurance Corporation from 2009 to 2011. Results: The number of home-visit nursing care agencies has decreased continuously since 2009. There were also similar trends in the total amount of service provided by home-visit nursing care agencies, the number of recipients, the number of employees, and payments. This study showed that there were statistically significant differences in the trends in home-visit nursing care by agencies' characteristics. Despite the overall downward trend, there were some increases in the percentage of home-visit nursing care provided by agencies which were established by individuals, located in large cities, and which combined home-visit care with home-visit bathing. Conclusion: Home-visit nursing care agencies are responsible for providing community-based healthcare services. For past three years, however, they have not been utilized to their full potential. Understanding the trends in home-visit nursing care by agencies' characteristics is important to develop utilization strategies for home-visit nursing care.

• 한국지반공학회:학술대회논문집
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• 한국지반공학회 2009년도 세계 도시지반공학 심포지엄
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• pp.1360-1364
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• 2009

Necessity of removable soil nailing has been arisen in the soil nailing system because of problem such as civil petition for geotechnical environment and invasion of the ground boundary line and payments for use besides geotechnical engineering. Removable soil nailing system is improved soil nailing system that fixed socket arranged in boring hole for increasement of skin friction. In this study, field pull-out tests are carried out more 4 times considering installed distance of fixed socket and analyze skin friction behavior characteristics in fixed socket through analysis of measurements of strain gauge attached to fixed socket. Also, to evaluate application for wedge type removable soil nailing system analyzing displacement aspects through field pull-out tests by trial construction.

• 가정과삶의질연구
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• 제21권2호
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• pp.155-173
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• 2003

The purpose of this study was to gain an understanding about urban housewives' stress in family financial management, their coping strategies, and their sense of economic well-being, which will eventually provide some baseline data for policy development. The findings of this study are summarized in the following. First, the mean score of the level of financial management-related stress among urban housewives was 2.61 when the maximum level was set at 5. In order to overcome the stress from financial management, housewives utilized various strategies, such as purchasing management, financial planning, financial information gathering, getting a loan, and delaying payments. The average level of economic well-being among urban housewives was 2.82 when the maximum level was 5. Second, among socio-demographic factors, the family's monthly income and the husband's job satisfaction were the two most significant factors that affected the level of financial management stress among housewives. Third, there was a difference in employing coping strategies according to the level of stress. The group with a higher level of financial stress employed more coping strategies than the group with, a lower level of stress. Fourth, there were differences in the level of economic well-being, depending on the types of coping strategies employed. Fifth, the results from regression analyses, which were conducted to determine the relative explanatory power of different independent variable groups including subjective factors, financial management stress, and coping strategies, showed that socio-demographic and objective economic factors significantly affected economic well-being.

• 한국농촌건축학회논문집
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• 제15권3호
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• pp.1-8
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• 2013

The housing policy of Korea has been pushed with a focus on the middle-class. This contributed to alleviate the absolute lack problem of housing, but this program for the housing policy of low-income brackets is also true as insufficient attention. Thanks to Bulk supply-oriented housing policy, the rising penetration of housing and living conditions are improving as a whole, but low-income housing problem has been exacerbated by a relative. National and local government will solve the residential housing problem of low-income brackets by expanding welfare programs, but the quality of existing housing issues and the alternative policy are regarded as insufficient. Homeless households in Korea are still nearly 400 million, Housing costs higher than income weighted for buying a home and rent payments of low-income brackets. In this study, I investigated the concept of low-income housing welfare and housing policy changes. This paper is aimed to present the basic data through the investigation and analysis residential status of low-income brackets.

• Journal of Information Processing Systems
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• 제9권4호
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• pp.548-566
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• 2013

The availability of technology and the abundance of experts in universities create an ample opportunity to provide a venue that allows a knowledge seeker to easily connect with and request advice from university experts. On the other hand, outsourcing provides opportunities and remains one of the emerging trends in organizations, and can very clearly observed in the Philippines. This paper describes the development of a reliable web-based approach to Knowledge Product Outsourcing (KPO) services in the Silliman Online University Learning system. The system is called an "e-Knowledge Box."It integrates Web 2.0 technologies and mechanisms, such as instant messaging, private messaging, document forwarding, video conferencing, online payments, net meetings, and social collaboration together into one system. Among the tools used are WAMP Server 2.0, PHP, BlabIM, Wordpress 3.0, Video Whisper, Red5, Adobe Dreamweaver CS4, and Virtual Box. The proposed system is integrated with the search engine in URLs, Web feeds, email links, social bookmarking, search engine sitemaps, and Web Analytics Direct Visitor Reports. The site demonstrates great web usability and has an excellent rating in functionality, language and content, online help and user guides, system and user feedback, consistency, and architectural and visual clarity. Likewise, the site was was rated as being very good for the following items: navigation navigation, user control, and error prevention and correction.

• 농업과학연구
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• 제28권1호
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• pp.48-58
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• 2001

This study was conducted to investigate the effects of environmental sound rice farming method on the productivity of rice industry which may result in impacts on the staple food securities. Recently fanners have been concerned about adopting new rice cultivation method such as organic and low input farming system in which fertilizer and pesticide can be substantially reduced so as to alleviate the burden of agro-ecosystem. However, It has been argued about whether or not there are negative impacts on the self sufficiency rate of food, income of farm household and technological adaptability. Therefore this study examined the productivity trend of environmental rice farming system and predicted the long term rice self-sufficiency rate when environmental rice farming system are adopted by assuming various scenarios. It was estimated that rice self-sufficiency rate can be decreased up to 52.2% by 2010. Based on the analysis of results, policy recommendations for environmentally sound rice farming were suggested as follows: 1) gradual adopting and transferring of environmental rice cultivation method, 2) increasing profitability of rice growing fanners 3) developing the farm level technology specific to Korean farming condition, 4) institutionalization of direct payments for encouraging environmental rice fanning.

• 복식
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• 제60권9호
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• pp.77-94
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• 2010

It was the era, from 1876 to 1910, that some dramatic changes, including an influx of foreign dyes and the beginning of the modern dyeing manufacture, happened in Korea. This paper explores what dyes were sold in the market in this period, who was the main seller of the goods, and how the dyers produced their products. A wide range of natural dye stuffs coexisted with the various kinds of aniline dyes, alizarin dye and synthetic indigo in the market. Coloring materials had been sold by hwapi-jeon, a group of official merchants who acquired a privilege of monopoly from the government. However, the dyes were also traded by sang-jeon and yakguk merchants in the nineteenth century. Most of the synthetic dyes sold in Korea were produced in Germany or in Japan later, and imported in large amount by Chinese, Japanese and German merchants. Yet there also existed Korean merchants and peddlers who sold the goods to the local consumers. Dyers were male and female who belonged to the middle class. They received the orders and payments from the government or merchants. Not only did they dye textiles, threads, cotton, paper and leather, but they also redyed clothes. Indigo dyers were differentiated from other dyers. Modern dyeing manufacture, which was presumably forced to keep pace with the productivity of the weaving process, appeared in the 1900s. It was a branch of the modern weaving manufacture.

• 전자공학회논문지CI
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• 제41권5호
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• pp.25-32
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• 2004

인터넷상의 전자상거래 주문에서 발생하는 수백만건의 트랜잭션 레코드들에 대해 Hybrid 기법으로 데이터마이닝 기술인 연관규칙 탐사기법과 AFS (Anti Fraud System) 를 활용하여 전자상거래 과정에서 흔히 일어날 수 있는 부정 거래를 최소화할 수 있는 새로운 전자결제 신용카드 사기방어시스템을 제안한다. 고객이 웹 상의 거래 콤포넌트에 의한 보안 메세징 프로토콜을 사용하여 거래를 시도하면 과거 트랜잭션 데이터를 이용하여 미리 생성해 둔 사기성 거래에 대한 연관규칙의 적용으로 거래의 위험도를 판단하여 위험도가 높다고 판단될 경우 부가적 신용 정보를 요구하거나 거래를 중단하는 시스템이다 본 시스템의 장점은 기존의 사기방지시스템 보다 빠른 응답성과 그에 따른 효율성을 들 수 있다.

• 농업과학연구
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• 제35권2호
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• pp.247-262
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• 2008

The purpose of this study is to evaluate farmer's general contents on the current direct payment schemes and to derive some improvement measures, based on the survey data for the three types of direct payment schemes currently executed in Korea; Rice Farmer's Income Support, Early Retirement Aged Farmer's Support and Less Favored Area Direct Payment. In recent years we have introduced diverse direct payment schemes that are expected to have immediate effects in a short term period without enough preparation of the policy, which raises some contradiction between the agricultural policy and the original purpose of the direct payments. The result shows some important revisions should be made related the direct payment schemes, such as farmer's income stability through the improvement of unit payment and the payment length jointed with criteria of the payment, in addition to keeping up multifunctionality of agriculture and enhancing the effect of structural adjustment in agriculture.