• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.1247-1262
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• 2021

The number of tax consultants in Central Java registered at the Indonesian Tax Consultant Association is still limited, likewise, the number of accountants with licensing practices is still small, and making the career opportunities of tax consultants and auditors remain open. This study aims to provide a perspective for career interests in taxation and auditing for accounting students. This study used a quantitative approach by distributing questionnaires to the respondents. The research population involved accounting students who had taken audit and tax courses. The sampling method employed purposive sampling. 270 accounting students at state and private universities in Semarang-Indonesia were chosen. The analysis technique used Warp Partial Least Square (PLS). The results revealed that labor market motivation and considerations positively affected career interests in the taxation and audit fields. Self-efficacy also had a positive effect on career interests in the audit field but not on tax career interests. Besides, gender influenced career interests in auditing. In contrast to the expectation, this study found that gender did not influence career interests in tax. In conclusion, this study can provide information in explaining career interests in the taxation and audit fields, although the ability to explain is still limited.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.411-417
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• 2021

This study aims to estimate the production function and total factor productivity (TFP) of Vietnamese seafood processing firms. At the same time, the study analyses the impact of internal factors of firms and the quality of economic institutions on the TFP of the Vietnamese seafood processing industry. The study uses the Function Control (FC) approach in TFP estimation and the Feasible Generalized Least Squares (FGLS) regression model in the analysis of factors affecting TFP. The study was carried out on the census data of enterprises of the Vietnamese seafood processing industry collected by the Vietnamese General Statistics Office and Provincial Competitiveness Index data of Vietnam Chamber of Commerce and Industry in the period from 2013 to 2018. Estimated results from the models show that: i) Vietnamese seafood processing firms are, currently, mainly labor-intensive, the TFP contribution and output is only about 2.258. ii) Factors such as the firm's age, firm's size, and the firm's ownership affect TFP. In which, firms that have few numbers of years of operation, small and medium firms, and private firms have low TFP. iii) Institutional quality and the provincial business environment have a positive impact on the TFP of Vietnamese seafood processing firms in this period.

• The Journal of the Convergence on Culture Technology
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• v.8 no.3
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• pp.1-8
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• 2022

In Korea, in the process of transition from a rural society to an industrial society, the opportunities for women's economic participation increased relatively. As a result, the marriage age of women increased, and it was recognized that the economic opportunity cost of married women and their participation in economic activities lead to low birthrates. In particular, it is time for an empirical analysis to determine whether workplace types affect the fertility rate. To this end, we analyzed the effect of workplace type on fertility using the labor panel data from 2003 to 2018. The results are as follows. A statistically significant negative relationship was drawn when unemployed women were compared with women employed in the private sector. However, there was no statistically significant effect when comparing unemployed women with women working in the public sector.

• The Korean Journal of Air & Space Law and Policy
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• v.34 no.1
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• pp.39-77
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• 2019

Crew members engaged in international air transportation provide work in many countries due to the nature of their work. According to the Private International Act, the place where the employee habitually carries out his/her work plays an important role in the determination of the governing law of the international labor contract (Article 28, Paragraph 2) and in the decision of international jurisdiction (Article 28, Paragraphs 3 and 4). The concept of the place where the employee habitually carries out his/her work was proposed by the EU to determine international jurisdiction and governing law. In international aviation law, the legislative purpose of the place where the employee habitually carries out his/her work is different from that of home base, which is a concept introduced for fatigue management of the crew in order to secure the aviation safety; thus the place where the employee habitually carries out his/her work and home base are not the same concept. In order to determine the place where the employee habitually carries out his/her work, following matters should be considered comprehensively; (i) where the crew starts and ends work, (ii) where the aircraft the crew is performing work on is primarily parked, (iii) where the crew is informed of the instructions and organizes his/her work activities, (iv) where the crew is obliged to reside according to the labor contract, (v) where there is an office provided by the employer and available to the crew, (vi) where the crew is obliged to be when he/she is ineligible for the work or subject to discipline. However, since all of the above items are the same as the location of the home base, it is reasonable to consider the home base as the most important factor when deciding on the place where the employee habitually carries out his/her work. In contrast, the state where the aircraft is registered (Article 17 of the Chicago Convention), should not be regarded as a place of where the employee habitually carries out his/her work. In this case, CJEU provided the first judging standard for the concept of the place where the employee engaged in international air transportation habitually carries out his/her work. It is the interpretation of the Brussels regulations which became a model -for the Korean Private International Act,- so it would be helpful to understand the concept of the place where the employee habitually carries out his/her work.

• Journal of National Security and Military Science
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• s.9
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• pp.313-340
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• 2011

The National Defense Reformation bill of "National Defense Reformation 2020" which have been constantly disputed and reformed by the government went through various levels of complementary measures after the North Korean sinking on the Republic of Korea (ROK) Naval Vessel "Cheonan". The final outcome of this reform is also known as the 307 Plan and this was announced on the 8th March. The reformed National Defense Reformation is to reduce the number of units and military personnel under the military structure reformation. However, in order for us to undertake successful National Defense Reformation, the use of privatized civilian resources are essential. Therefore according to this theory, the ROK Ministry of National Defense (MND) have selected the usage of privatized resources as one of the main core agenda for the National Defense Reformation management procedures, and under this agenda the MND plans to further expand the usage of private Especially the MND plans to minimize the personnel resources applied in non-combat areas and in turn use these supplemented personnel with optimization. In order to do this, the MND have initiated necessary appropriate analysis over the whole national defense section by understanding various projects and acquisition requests required by each militaries and civilian research institutions. However for efficient management of privatized civilian resources, first of all, those possible efficient private resources which can achieve optimization will need to be identified, and secondly continuous systematic reinforcements will need to be made in private resource usage legislations. Furthermore, we would need to consider the possibility of labor disputes because of privatization expansion. Therefore, full legal and systematic complementary measures are required in all possible issue arising areas which can affect the combat readiness posture. There is another problem of huge increase in operational expenses as reduction of standby forces are only reducing the number of soldiers and filling these numbers with more cost expensive commissioned officers. However, to overcome this problem, we would need to reduce the number of positions available for active officers and fill these positions with military reserve personnel who previously had working experiences with the related positions (thereby guaranteeing active officers re-employment after completing active service). This would in tum maintain the standards of combat readiness posture and reduce necessary financial budgets which may newly arise. The area of maintenance, supply, transportation, training & education duties which are highly efficient when using privatized resources, will need to be transformed from military management based to civilian management based system. For maintenance, this can be processed by integrating National Maintenance Support System. In order for us to undertake this procedure, we would need to develop maintenance units which are possible to be privatized and this will in turn reduce the military personnel executing job duties, improve service quality and prevent duplicate investments etc. For supply area, we will need to establish Integrated Military Logistics Center in-connection with national and civilian logistics system. This will in turn reduce the logistics time frame as well as required personnel and equipments. In terms of transportation, we will need to further expand the renting and leasing system. This will need to be executed by integrating the National Defense Transportation Information System which will in turn reduce the required personnel and financial budgets. Finally for training and education, retired military personnel can be employed as training instructors and at the military academy, further expansion in the number of civilian professors can be employed in-connection with National Defense Reformation. In other words, more active privatized civilian resources will need to be managed and used for National Defense Reformation.

• Journal of the Korean Geographical Society
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• v.31 no.3
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• pp.558-576
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• 1996

Since 1978. China has progressed her reforms of her economy. In this process, refroms in rual area have been operated with top priority. The system of collective economy had been changed into that of private economy. Rural farming and land-use system had been changed also. The household responsibility system took the place of a People's Commune. That was the system that could inspire farm-household with a will to work, and hence, increase the productivity of agriculture. However, with the developement of market mechanism in the later 1980s, that system got inadequate to new situation. For instance, incentives of a will to work slowly decreased, agricultural productivity did not increase, and labor forces were tremendously transferred to non-agricultural sector. This situation created the demand for a new system of rural land policy and use. This paper intends to describe changes of new system of land use in rual China. Those changes are as follows. 1. The system of land-circulation has been spread widely. 2. 'Liangtianzhi' (the system of two kind land-use) divided the land into two kinds, 'kouliangtian' (the land of food) and 'zerentian' (the land of obligation). The one is allocated in proportion to the per capita, and to support farm-household' and function, the other is allocated in proportion to the labor force, in order to increase the commercial function of land. 4. 'Guimojingying' (management of scale): For overcomint the disadvantage of dispersal of land, the relative concentration of land was required. 4. 'Gufenzhi' (a joint-stock system) is practised for the purpose of establishing clear-cut lines of land ownership. 5. 'Sihuangpaimai' (auction the use right of four kinds of wasteland) is for full-using of the wasteland. It can be apprehended that these systems and policies were the process of adaption to market mechanism. In these, rural China could escape form the disorder due to rapid changes, and overcome the existing contradiction.

• Journal of the Korean Dietetic Association
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• v.9 no.2
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• pp.128-137
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• 2003

The purposes of this study were to investigate the current status of contracted hospital food services and to find out the difference in accordance with the number of beds in hospitals. Thirty six hospitals having more than 100beds in Seoul, Inchon and Kyungkido were the subjects of this study. Data was collected through surveys. The survey was conducted during March and April in 2002. The Questionnaires were mailed to the 36 directors of dietetic departments of the hospitals and 36 managers of contracting patient food services. Statistical analysis was completed using SPSS Win(11.0) for descriptive analysis and t-test. The results of the study are summerized as follows; Ⅰ. Hospital perspective : The range covered by contract food service was 63.3% and 36.7% in hospital food services, and medical nutrition services. The patient and employee food services were in 83.3%, and patient food services were in 6.7%. The methods selecting contractors are general, limited, selected and competitive biddings, and private contracts. The responsibility for supervision of contract food services was the dietetic department (51.7%) in most cases. Hospitals having personnel responsible for contracting affairs were in 75.9% of the cases and 24.1% did not have personnel. The biggest reason for contracting was facilitation of personnel management. The most important criteria on selecting food services contractors was the professionality of the contractor. Ⅱ. Contractor's perspective : The cost per meal in the year 2001 was composed of 1,905 won for food cost, 1,081 won for labor cost, 222 won for expenses, 114 won for VAT, 14 won for rent and 146 won for miscellaneous or controllable expense, representing 109 won loss per meal. The profit-and-loss contract cost is higher than the fee-contract cost. The ratios of food cost, labor cost and expenses are higher and the ratios of miscellaneous or controllable expense, VAT, rent and profit are lower in hospitals with more than 400 beds compared with those less than 400 beds. However, no significant differences are present between these two groups of hospitals. The actual contract period was 2.2 years upon initial contract and 1.2 years upon renewal. The initial investment cost was 53 million won and the cost of renovation and repair was 8.5 million won. Significant differences were present between two groups of hospitals. The conditions of employment and number of personnel hired by contractors for contract patient food services were significantly different according to the number of beds.

• Korean Journal of Construction Engineering and Management
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• v.16 no.6
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• pp.124-135
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• 2015

As many countries have been raising awareness of environmental issues, greater efforts for eco-friendly construction have been made in both governmental and private sectors. However, assessment circumstances for building energy performance and green building standard of legislation are still based on two dimension and handwork. This takes time, cost and labor, and makes assessment inaccurate and inefficient. Therefore, this study suggests methods to improve eco-friendly construction permission process and to automatize open BIM-based assessment of Energy Performance Index (EPI) among several eco-friendly construction certification standards. First, it analyzes the relations between assessment criteria and IFC data, and provides solutions to problems and limitations. Second, it applies the solutions to assessment program in order to automatize open BIM-based assessment for EPI. The eco-friendly construction permission process with these solutions applied will reduce time, cost, and labor by simplifying and automatizing the tasks. Also, the simplified process of design revision will improve not only productivity and efficiency but also accuracy and reliability.

• Journal of the Korean association of regional geographers
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• v.7 no.2
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• pp.35-54
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• 2001

The construction of Daedeok Science Town, located in Yuseong ward of Daejeon metropolitan city, began in the early 1970s. It started out as a national project to form an agglomeration of the major central government research institutions. Since that time Daedeok Science Town has also attracted private research institutions, mainly during the 1900s. This study geographically analyzes this research institutions to clarify the regional identity of Daedeok Science Town through an integrated approach of existing new regional geography approach, which is characteristics of labour market as the regional pattern of its laborers' residences, spatial labour division, its research network with other institutions, and networks of university, research institution, and corporations, through the spatial spread of intellectual right of property and through network of technology business incubator relationship with spin offs which is appeared to spatial interaction. The results of the study are as follows: First of all, Daedeok Science Town was not only self-sustenance with marketing garden of agricultural regions in the suburb of Daejeon city but also was consign of agricultural products to Daejeon city before 1972. Since that time, the identity of Daedeok Science town has been formed by externally factors of the science development, by the local decentralization of population and public offices in Seoul metropolitan area in terms of the world economy system, and by the internally accessibility maximization of the central location in Korea between 1992 and 1999. On the part of Daedeok Science Town it has some merits of in-migration from nation-wide, and of mother city's Daejeon. Lastly at the period of the venture business beginning after 1999, the role of institution, developing the existing high technology, made great contribution to an attraction of ventures business to here in need of high technology industry growth, including knowledge-based industry in the informated society. On these bases, Daedeok Science Town seems to grow spontaneously as a science park.

• 한국노년학
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• v.37 no.3
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• pp.727-745
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• 2017

This study purported to examine the effects of precarious employment and social capital on the changes of self-rated health status among the middle aged and the young-old population in South Korea. The study analyzed 12 year follow-up data generated by the Korean Labor and Income Panel Study(KLIPS 6-17), which included 10532 employed subjects aged 55 to 75. Multi-level growth curve modeling was performed by fixed and random effect models using STATA 13.0 program. Afterwards, Hausman test was performed, which resulted in support of the estimation by fixed effect model. The results showed that a day labor position was significant factor affecting the deteriorated changes of self-rated health status over time. In addition, wage, weekly working hours, and private/relational social capitals were also found to be significant factors affecting the changes of the self-rated health status. The results supported the divergence hypothesis as well as the cumulative advantage theory. Efforts should be made to develop and implement various employment support policies and social service programs to alleviate the health inequality of the employed workers over their middle-aged to young-old period.