• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.823-832
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• 2021

In Vietnam, tax compliance has become an important goal in the tax reform strategy. In the context of technology 4.0, the application of the electronic tax system is of great significance to small- and medium-sized enterprises (SMEs). The paper explores factors influencing electronic tax compliance of SMEs in Vietnam. Data from 402 SMEs, who are business taxpayers, was selected through a researcher-designed questionnaire survey method. The results indicate that four groups of factors have significant effects on electronic tax compliance among Vietnamese SMEs. These groups include Taxpayer Awareness (TA), Perceived Ease of use (PTE), Vietnamese tax administration (VTA,) and Efficiency of Vietnamese tax policy (VTP). The factor analysis was adopted; Cronbach's alpha coefficients were calculated, exploratory factor analysis (EFA) was used. The findings found that among these four groups, the most influencing factor is taxpayer awareness. It is suggested that the Vietnamese government should pay attention to promote and support SMEs to raise full awareness of tax obligations. This could be done through various methods such as conducting workshops for updating tax policies and short courses to business taxpayers of electronic tax compliance. The study is expected to provide some important implications for policy-makers and practitioners in tax policy reform in Vietnam.

• International Commerce and Information Review
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• v.16 no.1
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• pp.25-42
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• 2014

Since the reform and opening up in 1978, Chinese economy has been increasing rapidly with a high growth rate, but after 2012 the growth rate decreased as the reform of economic system. While economy in Africa began booming since 2000. Influenced by Global Financial Crisis and European Debt Crisis, economy in Africa slightly slowed down, but it was rebounding apparently from 2010. The urgent demand for energy and the sharp increasing in foreign exchange reserve pushes China to seek overseas markets. As Africa keeps a well relationship with China and the complementarity between China and Africa economy, Africa becomes one of the target markets for China's foreign development. Recently more and more enterprises begin to invest in Africa market. But till now the study on Africa mainly focuses on theoretical research based on real cases, and empirical research are very few and need to be increased. This thesis studies the influence of enterprise feature; local market feature and investment in foreign market on the result satisfaction of Chinese enterprises that invest in Africa markets. At the same time this thesis also studies and analyzes the market access strategy and marketing strategy for Chinese enterprises after entering overseas markets and put forward effective recommendation and suggestion for these enterprises. In order to proceed this study, 317 Chinese enterprises which invest in Africa have been investigated by me. And frequency analysis, reliability analysis, factor analysis, and simple regression analysis have also been conducted by SPSS18.0 APP to verify the hypothesis. The study result suggests that onlu investment in foreign market affects the Performance satisfaction of Chinese enterprises. And the market access strategy and marketing strategy play a role of the mediational effects when Chinese enterprises are investing in Africa.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.2 no.3
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• pp.33-60
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• 2007

This study alms to analyze the entrepreneur characteristics of founder on enterprise performance from the strategic viewpoint as well as features of founder of small firms such as background feature of founder, psychological features and management skill. As considered by Background features of founder include educational background of founder, his experience in business creation, consultation or course related to business creation. This study verified the effects of factor which business performance (financial, non financial) on small firms. Also, this study considered psychological features of founder include achievement desire, risk-free propensity, level of patience on vagueness and control position. And it analyzed that between such factors and performance of small firms were examined in related. In the mean time, management ability of founder, entrepreneur ability, technical and function ability were considered for management skill of founder and alalyzed effect of the factors on performance of small firm were examined. Effects of strategic intention of founder of small firm were analyzed by the strategic viewpoint. At this time, strategy of small firm was divided into product-service reform differentiation strategy, marketing differentiation strategy and cost leadership strategy. This study distributed questionnaire on CEO of small firms in Daejeon and Chungnam area for accomplish the study objective and it collected a total of 145 copies of questionnaires. As a result of analyzing collected questionnaire, this study deduced the following study results and suggestions. First, results different from those of existing studies were found Since sales, net income and profit rate of small firm were not high cause economic depression on the whole. Second, entrepreneur ability was found to be required for success of business creation. Entrepreneur ability of founder was the factor that affects both financial and non - financial performance of small firm. As such, entrepreneur ability can be regarded as the most important factor for success in business creation of small firm. Accordingly, entrepreneur ability is the most important source for success in business creation of small firm. Third, strategy of small firm was found to be the important factor that affects the non-financial performance even if it could not give significant effects on financial performance. Thus, product service reform differentiation strategy, marketing differentiation strategy and cost leadership strategy have significant effects on non - financial performance of small firm. Accordingly, it is required to operate small firm with strategic mind - set for small firm to achieve success. This study analyzed the effects of feature of founder and strategy of small firm on business performance of small firm through practical analysis on small firms in Daejeon and Chungnam area, and deduced meaningful results. However, Since this study collected data on small firms in Daejeon and Chungnam only, there is a limit in generalizing the results of this study to all small firms in Korea. Companies answering to this questionnaire process were mainly wholesale and retail service companies. In addition, there is a limit in that it failed to analyze feature of representative type of industry due to limit in number of sample, it is required to divide representative type of industry and to compare and analyze types of industry in future studies.

• Korean Journal of Agricultural Science
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• v.32 no.2
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• pp.181-195
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• 2005

This study is to provide a comprehensive overview of the changing vegetable sector of Chinese agriculture and to analyse the competitiveness of Chinese vegetable production. China now produces more than 60% of the world's vegetable supply and that 150 million people are engaged in vegetable production, processing and marketing since the reform of vegetable industry structure started in the late 1980s. As a labour abundant industry, China also features more comparative advantages in the vegetable trade. Although China's vegetable exports still accounts for only 1% of total production, the 5 million tons of export in 2003 makes China one of the largest vegetable players in the international markets. When estimating competitiveness of China's vegetable industry, China's producers' prices for vegetables are founded to be only from 10%~40% of what they are in Korea, while most of China's vegetables have also strong competitiveness in quality. As China joined the WTO in 2001 and expects to increase market share in vegetable trade, the development strategy for Korea's vegetable industry are suggested as follows; 1) focusing on the technology for the growth of vegetable productivity, 2) developing the higher value added vegetable industry through processing, 3) expanding the exported area and leading vegetable varieties.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.47
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• pp.357-377
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• 2010

The Ministry of Agriculture, Forestry and Fisheries(MAFF) of Japan established the aim which exports the agriculture, forestry and Fisheries products amounting to a trillion Yen until 2013 in 2004, endeavoring to realize the aim in strengthening both overseas publicity activities and domestic product system. Such changes means that the Japanese agriculture is exchanging defence into attack and gives a important meaning to our agricultures which have a similar agriculture base as Japan. The countermeasures for agricultural products export promotion by MAFF is greeting a 5th year now and obtains a considerable result in agricultural products exports and the export item. Meantime, There are also opinions that the Japanese agriculture has to make efforts to cut the product cost by a large margin in order to prepares a competitive power. we have to consider the counter-measure which will be able to accommodate harmoniously both of two facts that first, Japanese Export Promotion Strategy for agricultural products is giving a hope in the Japanese rural society which have been considered that remaking will be impossible until now, and secondly, the agricultural reform which the cutting of cost and price of agricultural products will be possible in has to be promoted.

• Journal of the military operations research society of Korea
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• v.33 no.1
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• pp.75-92
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• 2007

Most of countries in the world are stepping up military conversion to achieve military modernization. The issues of military conversion hold reallocation of financial resources, reorientation of R&D, restructuring of military industry, demobilization, base closure and relocation, scrapping of surplus weapons and so on. Also ROK is stepping up military modernization through defense reform. In particular, ROK has the plan to convert bases; transfering U.S. Forces in Korea and conducting the merger and abolition of bases. In this respect, we expect increase of base conversion easily in the future. Therefore, we tried to find the strategy of base conversion that ROK can conduct base conversion with success in this study. So that we analyze cases of base conversion which were conducted in ROK and U.S. Moreover, we extract problems of the process of base conversion in ROK and finally find out substitutes.

• Journal of International Area Studies (JIAS)
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• v.15 no.2
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• pp.51-68
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• 2011

The purpose of this paper is to review China's perception on the U.S. power after the global financial crisis. Although economic power of U.S. was declined by the global financial crisis, U.S. hegemony in the international order still maintains. Gap of national power between U.S. and China may be narrow because of decline of U.S. economic power. It can be predicted China will push a policy that secures an initiative of reform in the global monetary system and is going to take a more cooperative policy without U.S. hegemony power harming China's core interests.

• Korean Journal of Labor Studies
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• v.23 no.1
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• pp.47-83
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• 2017

The Swedish labor market secures flexibility in the use of labor force by means of non-regular workers such as temporary workers among others instead of regular workers' layoffs. Although the labor law reform in the late 2000s made it easier to use temporary workers and the outbreak of the economic crisis strengthened the power of user firms against labor unions, the size of temporary workers was scaled down. It is the aim of this study to analyze the change in the use of temporary workers, to examine the effect of the labor law reform and that of economic crisis in that regard, and to explain how, over the use of temporary workers, user firms' strategy to secure flexibility and labor unions' strategy to regulate flexibility interact with each other so as to establish a new equilibrium through conflicts and compromises. The labor law reform to enhance the flexibility in the use of temporary workers failed to entail amendments of collective contracts. Besides, out of the economic crisis, user firms adopted a new policy to use third party workers more, refraining from employing temporary workers. That's why the number of temporary workers has declined eventually. User firms prefer to use third party workers because they could avoid their own responsibility as an employer and they could rely on 'permanent temporary' workers without any time limit. Labor unions, however, responded with a strategy to lay more strict regulations on the use of third party workers, so that third party workers could be used only for limited cause for external numerical flexibility. As a result, the managed flexibility thesis comes to prevail to the usage of non-regular workers in general beyond the category of agency workers. Korea with severe abuse of third party workers should learn from Swedish labor unions' strategy to provide third party workers with stronger employment security and higher wages so as to prevent user firms from abusing third party workers.

• Korean Journal of Health Education and Promotion
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• v.25 no.3
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• pp.167-181
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• 2008

The prevention of life-style related diseases is an increasingly important issue in Japan, because not only have the number of patients with life-style related diseases increased but also medical care costs. This paper gives recent strategies for the prevention of cardiovascular diseases through life-style modification. Health objectives for the year 2010, called "Healthy Japan 21", were established in 2000 by the Ministry of Health, Labour and Welfare and the Health Promotion Act was enacted in 2002 to promote this health policy. However, the prevention efforts for life-style related diseases have not been effective in regard to the evaluation of the strategy objectives. The reform of the medical care system which included a new nationwide prevention strategy for life-style related diseases was presented in 2006. The new strategy starting from April 2008 included a "specific health checkup" and "specific health education" for those with metabolic syndrome. The specific health checkup is used to screen people according to criteria of the metabolic syndrome and divide them into 3 groups. These groups will receive specific health education. The purpose of this strategy is the early detection of those who have cardiovascular risk factors, and the early management of the clustering of cardiovascular risk factors of obese people aged 40-74 years old. It is mandatory for every insurer to conduct a specific health checkup and specific health education under the new Act. The implementation rate of the specific health checkup and the specific health education, and a reduction rate of individuals with metabolic syndrome among insured people will be evaluated every year. The national objective is to increase the rate of those undergoing the specific health checkup to 80% and the rate of those receiving the specific health education to 60% by the year 2015. The national objective also targeted a reduction rate of 25% for those with metabolic syndrome. This new strategy will be the biggest intervention trial in the world, and it will produce a big health care market in Japan. Not only public administrative institutions but also private institutions are now preparing to take part in this new strategy. However, various tasks remain, such as training more professionals in health education, developing more evidence based practices, and encouraging cooperation with various sectors, to enforce this new strategy.

• Journal of the Korean Geographical Society
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• v.29 no.1
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• pp.65-83
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• 1994

Sevaral problems of administrative area sysem in Korea have been brought up for a long time. Because its frame has remained since Chosun and Japanese colonial period in spite of changing local administrative environment in accordance with rapid industrialization and urbanization. Recent reform of city (Shi)- county (Gun) integration is derived from this argument. But problems which permeate deeply overall system cannot be solved by partial reorganization of Shi-Gun. They may be rationalized only through the reform of the whole system. The aims of this study are to analyze problems of administrative area system entirelr and to discuss the direction of its reform from that point of view. Major problems of administrative area system are summed up into the followings. Firstly, it is found that administrative hierarchies are too many levels. Contemporary administrative hierarchical structure is 4 levels: regional autonomous government (Tukpyolshi, Jik'halshi, Do), local autonomous government (Shi, Gun), two leveis of auxiliary administrative area (Up, Myun and Ri). These hierarchies were established in late period of Chosun which transportation was undeveloped and residential activity space was confined. But today developing transportion and expanding sphere of life don't need administrative hierarchical structurl with many levels. Besides developing administrative technology reduces administrative space by degrees. Many levels of contemporary administrative hierarchical structure are main factor of administrative inefficency, discording with settlement system. Second problem is that Tukpyolshi and Jik'halshi - cities under direct control of the central government as metropolitan area - underbounded cities. Underbounded city discomforts residential life and increases external elects of local pulic services. Especially this problem is Seoul, Pusan and Daegu. Third problem is that Do-areas are mostly two larger in integrating into single sphere of life. In fact each of them consistes of two or three sphere of life. Fourth Problem is metropolitan government system that central city is seperated from complementary area, i.e. Do. It brings about weakening the economic force of Do. Fifth problem is that several cities divided single sphere of life. It is main factor of finantial inefficency and facing difficult regional administration. Finally necessity of rural parish (Myun.) is diminished gradually with higher order center oriented activty of rural residents. First of all administrative area system should corresponds with substantial sphere of life in order to solve these problems. Followings are some key directions this study proposes on the reform of administrative area system from that standpoint. 1. Principles of reorgnization -- integration of central dty with complementary area. -- correspondence of administrative hierarchical structure with settlement system. -- correspondence of boundary of administrative area with sphere of life. 2. Reform strategy -- Jik'halshi is integrated with Do and is under the contol of Do. -- Small Seoul shi (city) which have special functions as captal is demarcated in Seoul tukpyolshi and 22 autonomous distrcts of Seoul tukpyolshi is integrated into 3-4 cities. -- Neighboring cities (Shies) in single sphere of life are intrgrated into single city (Shj). -- Myun and Ri are abolished in rural region and new unit of local administrative area on the basis of lowest order sphere of life into which 3-4 Ries are integrated replaces them.