• Title/Summary/Keyword: Tax Information System

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A Study on the Role and Improvement Direction of Empty Homes Policy in Korea (빈집제도의 역할과 개선 방향에 관한 연구)

  • Hong, Ji-Wan
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.12
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    • pp.387-394
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    • 2020
  • The aim of this study is to improve the "empty house problem" in Korea. The direction of improvement of systems in Korea was considered and compared with empty house systems in the United Kingdom, France, Germany, the United States, and Japan. Korea's system is based on comprehensive regulations centered on the demolition of empty houses. To actively solve the problem of unoccupied houses, detailed guidelines are needed, which must consider the current status and surrounding environment of empty houses. There should be institutional grounds for local governments to actively intervene in the issue of empty houses, and there should be a system that enables tax and cost support for the reuse of such houses. An information sharing system is also needed for sharing empty house information among local governments. To utilize empty houses as resources for the housing market, it is necessary to establish a consultative system consisting of residents, urban and architectural experts, and private businesses.

The system about accounting transparency and the introduction of the accounting standards for unlisted small and medium sized companies (회계투명성관련 제도와 중소기업회계기준의 도입)

  • Park, Sang-Seob
    • Management & Information Systems Review
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    • v.31 no.4
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    • pp.1-32
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    • 2012
  • The purpose of this study is to research systems about accounting transparency and to present how to introduce the standards in accounting unlisted small and medium sized companies. In Korea, the measures of enhancing accounting transparency of enterprises was mainly focused on the listed enterprises. On the contrary, the measures on enhancing accounting transparency of the SMEs was relatively insufficient This study researches systems regarding accounting transparency in Korea and reviewes the previous studies about the accounting transparency in small and medium-sized companies. This study also research other countries' accounting standards specialized only in the unlisted small and medium sized companies in order to establish accounting standards in the unlisted small and medium sized companiesin Korean For the new accounting standards for SMEs, this study suggests both strenghtening part and alleviating one, comparing to the current enterprise accounting standards. Each has three points to discuss. For the alleviating part, those standards should be simple, understandable and fit to the incumbent tax law. For the enforcement part, those standards should stand with the accounting reality of the small and midium sized companies, and it should also contains detailed expressions of the accounting transparency and managerial accounting.

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Quality Indicator Based Recommendation System of the National Assembly Members for Political Sponsors (품질지표기반 정치 후원금 지원을 위한 국회의원 추천시스템 연구)

  • Jung, Hyun Woo;Yoon, Hyung Jun;Lee, See Eun;Park, Sol Hee;Sohn, So Young
    • Journal of Korean Society for Quality Management
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    • v.49 no.1
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    • pp.17-29
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    • 2021
  • Purpose: During 2015-2019, the average amount of political donation to the national assembly members in Korea was 1,000 won per person. Despite its benefits such as receiving tax credits, the donation system has not been actively practiced. This paper aims to promote political donations by suggesting a recommendation system of national assembly members by analysing the bills they proposed. Methods: In this paper, we propose a recommendation system based on two aspects: how similar the newly proposed or ammended bills are to the sponsors' interest (similarity index) and how much effort national assembly members put into those bills (intensity index). More than 25,000 bills were used to measure the recommendation quality index consisted with both the similarity and the intensity indices. Word2vec was used to calculate the similarity index of the bills proposed by the national assembly member to the sponsor's interest. The intensity index is calculated by diving the number of newly proposed or entirely revised bills with the number of senators who took part in those bills. Subsequently, we multiply the similarity index by the intensity index to obtain the recommendation quality index that can assist sponsors to identify potential assembly members for their donation. Results: We apply the proposed recommendation system to personas for illustration. The recommendation system showed an average f1 score about 0.69. The analysis results provide insights in recommendation for donation. Conclusion: n this study, the recommendation system was proposed to promote a political donation for national assembly members by creating the recommendation quality index based on the similarity and the intensity indices. We expect that the system presented in this paper will lower user barriers to political information, thereby boosting political sponsorship and increasing political participation.

An Application of RASA Technology to Design an AI Virtual Assistant: A Case of Learning Finance and Banking Terms in Vietnamese

  • PHAM, Thi My Ni;PHAM, Thi Ngoc Thao;NGUYEN, Ha Phuong Truc;LY, Bao Tuyen;NGUYEN, Truc Linh;LE, Hoanh Su
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.5
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    • pp.273-283
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    • 2022
  • Banking and finance is a broad term that incorporates a variety of smaller, more specialized subjects such as corporate finance, tax finance, and insurance finance. A virtual assistant that assists users in searching for information about banking and finance terms might be an extremely beneficial tool for users. In this study, we explored the process of searching for information, seeking opportunities, and developing a virtual assistant in the first stages of starting learning and understanding Vietnamese to increase effectiveness and save time, which is also an innovative business practice in Use-case Vietnam. We built the FIBA2020 dataset and proposed a pipeline that used Natural Language Processing (NLP) inclusive of Natural Language Understanding (NLU) algorithms to build chatbot applications. The open-source framework RASA is used to implement the system in our study. We aim to improve our model performance by replacing parts of RASA's default tokenizers with Vietnamese tokenizers and experimenting with various language models. The best accuracy we achieved is 86.48% and 70.04% in the ideal condition and worst condition, respectively. Finally, we put our findings into practice by creating an Android virtual assistant application using the model trained using Whitespace tokenizer and the pre-trained language m-BERT.

The Effects of Service Qualities on Customer Satisfaction, Trust, and Behavioral Intention in Smartphone Shopping Malls (스마트폰 쇼핑몰의 서비스품질이 고객만족, 신뢰, 행동의도에 미치는 영향)

  • Yang, Seung-Kwon;Shim, Jae-Hyun
    • The Journal of Industrial Distribution & Business
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    • v.9 no.12
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    • pp.31-43
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    • 2018
  • Purpose - Smartphone shopping malls provide customers with a variety of tangible and intangible services including web sites, web design, use convenience, information for products and shopping and various after services. Accordingly, it is needed to expand and classify service qualities based on the various services provided by smartphone shopping malls, and then analyze path structures of smartphone shopping malls' qualities → customer satisfaction → behavioral intention. The purpose of this study is to categorize the qualities of smartphone shopping mall users based on the e-SERVQUAL by Lee(2002) and the SERVQUAL by Parasuraman et al.(1988, 2005), the smartphone shopping malls' service qualities based on service quality of smartphone shopping malls used in the previous use studies, and the Website quality factors of service industry and to analyze path structure of smartphone shopping mall's qualities → customer satisfaction → behavioral intention on college students in order to confirm the system of smartphone shopping malls' qualities. Research design, data, and methodology - This study's survey was carried out on the college students of university located in northeastern of Seoul. It was from December 7 - 15, 2017, and a total of 240 questionnaires were distributed, with 228 collected. Of them, effective questionnaires used in the final study were a total of 201 except 27 that couldn't be used. In this study, empirical analysis was done with factor analysis, correlation analysis, multiple regression analysis, simple multiple regression analysis and moderating regression analysis by using Statistics Package SPSS18.0. Results - The study results are as follows: First, smartphone shopping malls' qualities were classified into six categories like customer system quality, Web design quality, convenience quality, information-offering quality, service quality, and product quality. Second, it showed that system quality, Web design quality, and information-offering quality had a positive impact on customer satisfaction, respectively. Third, it suggested that quality factors of smartphone shopping mall users had a positive impact on customer satisfaction in the order of quality, information-offering quality, system quality and Web design quality. Finally, it showed that customer service quality, product quality, and convenience quality did not have a positive impact on customer satisfaction. In addition, it said that customer satisfaction of smartphone shopping mall users had a positive impact on behavioral intention and thereby, the higher the customer satisfaction was, the higher the relations between reuse intention and recommendation intention were. Meanwhile, moderating regression analysis showed that trust did not have moderating effect in the relations between customer satisfaction and behavioral intention. The above study revealed that smartphone shopping malls' qualities were classified into six categories and it was possible to generalize after empirical analysis was made in the path structure. Conclusions - Smartphone shopping mall users consider usefulness of obtaining shopping information and quality on quick and abundant shopping information more important than access environment of smartphone shopping malls and kind services of smartphone shopping mall managers. Thereby, smartphone shopping mall marketers need to take service qualities like system quality and information-offering quality into more consideration.

Analyzing the Implement System Shift of Land Policies (토지정책 추진체계 변화 연구)

  • Kim, Mi-Suk;Yun, Jeong-Ran;Park, Sang-Hak
    • Land and Housing Review
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    • v.2 no.4
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    • pp.439-452
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    • 2011
  • The goal of this research is to suggest the desirable directions of the land policies implement system based on analysis of existing those of Korea with the paradigm shift of land policies. We classify the land policies into land ownership, land use, land development and land management ones, and then analyze their implement system characteristics. The results are follows : firstly, the land policies implement systems have been set to large scale and rapid development. Secondly, although the systems have been specialized by their areas, the comprehensive manage systems for the harmony between development and conservation are lacking. Thirdly, the parts of the central government powers related to land use has been hand covered to local governments. And the participations of residences private companies have enlarged in the land development. Fourthly, the purposes of the information management on land use have been changed from tax collection into planned land use, but the information management has not met the need of planned land use. This study shows that firstly, the implement system focusing on large development projects might be no longer effective because of high possibility of the property prices stabilization, so moderately small ones must be found. Secondly, the system cope with the climate change and to realize the efficient utility of land is needed. Thirdly, it is necessary to take the actual measures to participate a variety of subjects. Fourthly, the system modification of the land information manage system as land policies infra is also needed to establish integral land policies.

An Application of GIS Technique to Analyze the Location of Bank Branch Offices : The case of Kangnam-Gu , Seoul (GIS기법을 활용한 은행입지분석에 관한 연구 - 서울시 강남구를 사례로 하여)

  • 이희연;김은미
    • Spatial Information Research
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    • v.5 no.1
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    • pp.11-26
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    • 1997
  • The purpose of this study is to analyze the locational characteristics of bank branch offices in Kangnam-Gu, Seoul by using Geographic Information System. The number of bank branch offices have sharply increased due to financial liberalization, while the scale of them is getting smaller. The procedure of this research has four steps. First, the spatial distribution of bank branch offices in Seoul is analyzed by the places and time. Second, the spatial variations of bank offices in dong districts of Seoul is explained by factor analysis and multiple regression analysis. Third, the location-allocation model which is embedded within network module in Arc/Info is applied in order to find out optimal location of bank offices in Kangnam-Gu. Finally, the grid module is used in creating the potential surface map for locational sites of new bank branch offices The factors to affect the location of the bank offices contain mainly economic variables including local tax, collUl1ercial area, total establismnent and total employment. The actual locational pattern of bank offices is similar to the idealized locational pattern proposed by the function of min-distance in location-allocation models. In conclusion, this study shows that spatial analysis functions may potentially be improved using GIS technologies. However in order to analyze the location of bank offices more precisely, it should be found out the way to collect more appropriate data, construct computerized base maps, and investigate consumer behaviour and behavioural characteristics of bank themselves..

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An Empirical Study on Competitiveness of Busan Port on Attracting Transshipment Cargo (부산항 환적화물 분석에 유치를 위한 항만경쟁력 관한 실증연구)

  • Lee, Ki-Woong;Lee, Moon-Kyo;Bang, Hyo-Sik
    • International Commerce and Information Review
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    • v.13 no.1
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    • pp.97-120
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    • 2011
  • Purpose of this study is to define competitiveness and attribution factors of Busan port on attracting high value added business such as transshipment cargo. Research finds condition to become optimal transshipment port comprises both internal and external circumstances. As for the internal circumstance, scale and location of the distripark as well as port facilities and the rates, for the external circumstance, international network and information technology on logistics managements are providing positive effects. Optimal plans to attract transshipment cargo should include, first, development of total logistics management system from port entry to unloading, transportation, processing, loading to departure. Second, assign port as free trade zone under customs law to attract foreign investment and goods traffic through tax exemption. Third, unless it is illegal, government needs to grant substantial freedom to shift capital for the foreign investors which will lead increase in cargo traffic and foreign investment.

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The study of masan barber's coastal line change during 100years

  • Choi, Chul-Uong;Kim, Young-Seop;Cho, Sung-Hwan
    • Proceedings of the KSRS Conference
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    • 2002.10a
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    • pp.273-273
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    • 2002
  • Masan barber was situated in S.Korean southern central coast. And it is contributing greatly in S.korea's economy development to international trading port of Heaven's blessing that possess natural, geographical situation. Also, because there are Masan free tax area and chanwon heavy industrial complex, sachon air industrial complex etc. on back, it is important permanency in our country. Specially, because inland transport routes such as southern highway, Guma highway and national road system are developed well, the importance is very high. Masan harbor 1899.05.01 be that opened, the 1st and 2nd (central pier) was build 1938∼1944 year, and the 3rd pier was 1973∼1978 year. the 4th pier was 1974∼1983 year, 5th pier was 1984∼1988, 6th pier (west pier) was 1985∼1992 year. it was developed over 100 years. But, it did great many harbor and bay development of last 100 yens but research about coastline change and seashore reclamation is insufficient. Therefore, this research executed research about coastline change of Masan bay of last 100 years, In this study, we analyzed aerial photographs and tide data for the past 100 years using digital aerial photo analysis and GIS techniques for each 3-year interval. We abstracted beach DEM (digital elevation model) and ortho aerial photographs, and conducted a space analysis. As a result, we were able to identify changes in the area As a result, we drew 10 years cycle coastline change of Masan bay. and we can detect bay coastal line change and calculate refill rate.

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The Development Scheme of Domestic Third Party Logistics for Revitalization of Electronic Trade (전자무역의 활성화를 위한 국내 제3자물류 발전방안)

  • Cha, Soon-Kwean;Jang, Heung-Hoon
    • Journal of Korea Port Economic Association
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    • v.24 no.2
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    • pp.155-174
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    • 2008
  • This paper proposed several activation strategies at both the government and company parts for the development of domestic third party logistics(TPL) to pull electronic trade era much earlier. In the government side, it must need to arrange and integrate complex regulation rules on the Logistics for more smooth access and use the TPL market. Also, it has to provide multiple support policies such as tax reduction, technical and financial service providing, and logistics information system to TPL. Finally, it should construct the government levels education system to train and forster a competent man who is well qualified as a electronic and logiscic expert. The TPL company must build up a total logistics information system concerned with an innovative operation system such as SCM, JIT etc. which can provide logistic services on demand to the electronic trade customers to maximize consumer satisfaction. In the shipper company level, it try to join a long-term strategic alliance with TPL to reduce logistic cost and increase logistic service to its electronic trade consumers.

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