• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.187-198
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• 2020

This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers' non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2007.11a
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• pp.3-8
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• 2007

"The world is flat" as the popular author Thomas L. Friedman declares in his best belling book about the progress of business globalization in the $21^{st}$ century [3]. Construction projects and related businesses have been global since the 1800's, but it has never seen such rapid transformation in both scope and depth as in the past decade. Construction projects today often bring together international design talents, construction management firms, local and international labor forces, and global suppliers. On a visit to Dubai in the United Arab Emirates on the Persian Gulf, a person will experience the complexity of globalization of modern construction projects- with Arab owners, European engineering and design companies, American construction management teams, Korean general contractors, Jordanian subcontractors, and labor forces from Thailand, Indonesia, Turkey, and Sri Lanka. A count of material suppliers reveals over 60 countries involved, covering all continents. Indeed construction projects are getting more and more complex and competitive, as is the project execution. The trend toward globalization poses both challenges and opportunities to construction and engineering companies competing on a global scale. While global competition may be a threat to many companies, there are, however, many opportunities for synergistic collaborations that can create win-win scenarios for construction business, research, and education. This paper presents some of the opportunities between the U.S. and Asia in business integration, research collaboration on technologies, and educational development, which may mutually benefit countries on either side of the Pacific.

• Journal of Fashion Business
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• v.22 no.6
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• pp.70-82
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• 2018

In modern society, the means of sharing information has expanded from existing personal computers and mobile devices to a variety of smart devices rapidly increasing information production. Recently, curations have extended to online businesses. There has been wide use of curation services in the cosmetics curation market. In this study, focuses on factors which cosmetics curators have in mind. In relation to the impact of cosmetics curation quality properties on usability, the effects of the medium of satisfaction and confidence are to be verified. For this study, a survey of 378 women in their 20s and 40s who had experience with curations was done and the collected data were analyzed using SPSS 23.0 and AMOS 23.0 statistics programs. The results showed that information quality and personalization quality of cosmetics curation service were important factors affecting customer satisfaction. Personalization quality also had a positive effect on trust. System quality has a positive impact on trust and further influence on intention to use. This indicates that the trust on the curation service depends on the stability of system. However, design quality was found to have no significant effect on satisfaction and trust. In future, the research related to application and utilization of big data-based cosmetic curation will be further expanded.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.7
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• pp.219-229
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• 2022

This study aims to analyze the economies of scale of the cottage industry for coconut sugar production in Banyumas, Indonesia. This study applies a survey method to coconut sugar craftsmen. Data analysis was performed by regression analysis based on the Cobb-Douglas production function approach. The findings indicated that decreasing returns to scale was a problem for the domestic production of coconut sugar. These findings show that the production of coconut sugar is not very productive. Labor and financial capital inputs have a significant positive share but the resulting increase in output is less proportional than the increase in the two inputs. Social capital, experience, and education do not affect industrial performance. To increase input productivity and production efficiency, it is necessary to apply more effective production techniques and technologies to produce quality products so that the selling price can be higher. Additionally, it is required to enhance the sap's quality through its extraction methods and the regrowth of high-yielding coconut tree varieties. From the institutional aspect, the development of this industry requires stronger partnerships with related parties such as local governments, exporting companies, cooperatives, and universities through research and development.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.8 no.1
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• pp.79-87
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• 2013

The purpose of this study is to search the related factors of job satisfaction in care facilities for the aged in order to improve quality of service and to help management of care facilities. Data was collected from staff who agreed with informed consent of this study among care facilities for the aged. Subjects were 152 staff members from 29 care facilities. The research was conducted during six month. The major findings of this study are as follows. Firstly, in the job satisfaction of staffs according to demographic characteristics of subjects, it was found that the workers with longer work experience in current facilities had higher job satisfaction. Secondly, in the job satisfaction according to characteristics of care facilities, it was found that when staff's opinion was accepted or considered that job experience was higher. In Conclusion, to increase job satisfaction of care facilities for the aged, we should consider the above two points.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.5
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• pp.61-74
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• 2021

This study investigated the relationship between the social legitimacy and financial performance perceived for venture company. In particular, social legitimacy was classified into prior experiences, organizational competency, market-related, and government-related legitimacy according to the characteristics of venture businesses, and its effect on the financial and non-financial performance of venture businesses was verified. Data were collected by conducting a survey among 300 domestic venture businesses. According to the results it can be understood that social legitimacy affects the financial and non-financial performance of venture businesses. In other words, it was found that the acquisition of resources from external investors and governments which is justified by stakeholder and investors, venture business executives and employees' prior experience such as start-up experience, and retention of outstanding talent, etc., developing trust from the market and consumers through high organizational competency and differentiated product provision, have a positive effect on the financial and non-financial performance of venture companies. It can be interpreted that higher survival is possible through running the venture businesses with social legitimacy. In addition, this study is meaningful in that it presents a new standard for survival through measuring the relationship of the influence on substantial performance of venture businesses by expanding the existing sociological research to business management research.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.17 no.3
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• pp.51-76
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• 2022

Identifying the factors that influence the formation of the entrepreneurial intention is important in cultivating entrepreneurs and inducing entrepreneurial innovation in the country. Previous studies have mainly examined the direct effects of social cognition attributes as predictors on entrepreneurial intentions or entrepreneurial activities. However, the fundamental factors that these social cognition attributes are derived from have not been sufficiently addressed in the field of entrepreneurship. Based on social cognitive theory and schema theory, this study assumes that an individual's entrepreneurial experience is an important antecedent factor in forming social cognitive attributes, and reveals the mechanism for how experience forms entrepreneurial intention. To this end, this study analyzes the influence of entrepreneurs' prior experience of entrepreneurial activities on entrepreneurial self-efficacy, opportunity recognition, and fear of failure which are considered to be the main variables that shape entrepreneurial intention. And it analyzes how these factors have a significant effect on entrepreneurship intention. Along with this, the mediating role of these social cognitive attributes is analyzed in order to understand the path that leads from entrepreneurial experience to entrepreneurial intention. This study also suggests how gender moderates the effect of entrepreneurship experience on social cognitive attributes. As a result of the analysis, it was found that entrepreneurial experience increase entrepreneurial self-efficacy and opportunity recognition of entrepreneurs, and decrease the fear of failure. These social perception attribute significantly mediate the relationship between entrepreneurial experience and entrepreneurial intention. This study also found that there are significant moderating effects of gender on the relationship of entrepreneurial experience and both of entrepreneurial self-efficacy and fear of failure. This study also analyzed the impact of the entrepreneurial experience of failure, which corresponds to the detailed experience. Similar to the results of entrepreneurial experience analysis, entrepreneurial experience of failure plays a role in enhancing entrepreneurial self-efficacy. However, its effect on opportunity recognition and fear of failure were not significant. An empirical analysis of data related to 25,047 entrepreneurs from 87 countries, using the Global Entrepreneurship Monitor (GEM), shows the differences in the formation of individuals' entrepreneurial intentions according to entrepreneurial experience and the mediating role of social cognitive attributes. The study has embodied the social cognitive theory on entrepreneurial intention by shedding light on the variables that are important but alienated for increasing entrepreneurial intention. Moreover, the study enhances the understanding of cognitive processes leading from individual experiences to entrepreneurial intentions. This study also emphasizes the importance of differentiated approach by gender for boosting entrepreneurial intention through analysis of moderating effect of gender.

• Journal of Korean Society for Quality Management
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• v.30 no.3
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• pp.168-185
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• 2002

A few recent international surveys reported that Korea ranks the top with respect to the high-speed information and communication network subscription per 100 people in the world. Such infrastructure has been bringing about broad changes in Internet service for both business and individual users. By conducting a questionnaire survey on a moderate size of sample proportional to the population of each region across country, we try to analyze what factors might explain the level of Internet service satisfaction with respect to security, searching, and convenience dimensions. According to the test results, several factors such as sex, age, kind of network lines, usage frequency, e-mail usage, e-shopping, online problem experience might explain the different levels of Internet service satisfaction in the high-speed Internet network. This study might shed a guidance to scholars conducting Internet-related studies and practitioners who plan information policies and business strategies.

• Korean Journal of Human Ecology
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• v.11 no.4
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• pp.321-334
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• 2002

This study is a non-structured developmental art-therapy case study having done 134 times of total treatments for a 12 years old girl, having extremely poor verbal communication ability and sociality comparing to her ability in perception and motion. I presumed the cause of this gap between perceptibility and the communication ability was a problem related to self-consciousness. To cure the problem, I provided treatment programs designed to use material which can create a stable and reliable environment and can give body experiences such as painting and play-dough. As the treatment programs progressed, I found she had changed gradually to lead the game by herself and to express her favorite colors and shapes. Also she became to be able to express her experience as a simple word and to response short answers for questions.

• International Commerce and Information Review
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• v.6 no.3
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• pp.159-180
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• 2004

This paper focus on building online trust in electronic commerce between partner that have never traded with each other before, the so-called first trade situation. For this, this paper proposes the model to build trust for conduction first trade transaction in e-trade(so-ca1led Trust Matrix Model : TMM). The TMM is based on the idea that for business to business electronic trade a balance has to be found between anonymous procedural trust, i.e. procedural solutions for trust building, and personal trust based on positive past experiences within for first trade situation, because of the lack of experience in these situations. The procedural trust solutions are related in the notion of institution-based trust, because the trust in the procedural solutions depends on the trust one has in the institutions that issued or enforces the procedure. The TMM can be used as a tool to analyze and develope trust-building services to help organizations conduct first -trade electronic trade.