• 한국정보시스템학회지:정보시스템연구
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• 제13권1호
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• pp.135-159
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• 2004

In industrialised countries, innovation is a key source of economic growth. Rrsearch is a key driver of technological innovation and involves the process of systematic investigation and/or experimentation to discover new knowledge. The Governments'industry innovation policy supports a business focus on Research and Development (R&D) through a range of programs in order to achieve these aims. The Innovation Statement (DISR 2000, 20010, launched by the Australian Prime MinisterJanuary 2001, commits an additional ${\$}$3 billion over five years to encourage and support innovation. The Australian Government aims toworld competitive firms and strong research capability in industry to strengthen Australia's international competitiveness and increase national prosperity. It develops policies and programs to enhance investment in innovation. The Australian Government has established a number of R&D funding support programs aimed at increasing the level of R&D in Australia. The backbone of these programs is the tax concession program, which is made up of the 125 per cent R&D tax concession, the 175 per cent premium tax concession and the tax offset. Over 4000 businesses take advantage of the tax concession scheme, which costs the government around ${\$}$400mi11ion a year. This cost is expected to rise to over hall a billion by 2005-06 (commonwealth or Australia, 2003). Ensuring these resources are invested where they provide significant national economic benefits is a major policy issue. In this sense, this paper looks at the appropriateness, effectiveness and efficiency of the R&D tax concession with costs and benefits analysis.

• 한국디지털정책학회:학술대회논문집
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• 한국디지털정책학회 2004년도 춘계학술대회
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• pp.95-118
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• 2004

In industrialised countries, innovation is a key source of economic growth. Research is a key driver of technological innovation and involves the process of systematic investigation and/or experimentation to discover new knowledge. The Governments' industry innovation policy supports a business focus on Research and Development (R&D) through a range of programs in order to achieve these aims. The Innovation Statement (DISR 2000, 20010, launched by the Australian Prime Minister?in January 2001, commits an additional $3 billion over five years to encourage and support innovation. The Australian Government aims to?build world competitive firms and strong research capability in industry to strengthen Australia's international competitiveness and increase national prosperity.?It develops policies and programs to enhance investment in innovation. The Australian Government has established a number of R&D funding support programs aimed at increasing the level of R&D in Australia. The backbone of these programs is the tax concession program, which is made up of the 125 per cent R&D tax concession, the 175 per cent premium tax concession and the tax offset. Over 4000 businesses take advantage of the tax concession scheme, which costs the government around $400?million a year. This cost is expected to rise to over half a billion by 2005-06 (Commonwealth of Australia, 2003). Ensuring these resources are invested where they provide significant national economic benefits is a major policy issue. In this sense, this paper looks at the appropriateness, effectiveness and efficiency of the R&D tax concession with costs and benefits analysis.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.459-468
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• 2021

This study examines the factors influencing custom officers' readiness for the Sales and Service Tax (SST) implementation in Malaysia. Specifically, this study examines the factors stipulated in the Theory of Organisational Readiness namely, change valence, task knowledge, and resource availability on the customs officers' readiness in terms of change commitment and change efficacy for SST 2.0 implementation. This study utilizes the questionnaire survey distributed to employees of the Royal Malaysian Customs Department (RMCD) that have undergone a significant change of tax regime from Goods and Service Tax (GST) to SST 2.0. The results show that all three factors significantly and positively influence the customs officers' readiness in terms of change commitment and change efficacy for SST 2.0 implementation in Malaysia. The findings in this study indicate that to ensure smooth SST 2.0 implementation, it is important for the customs department to give attention to the perception of the officers and provide the necessary resources. The findings of this study could assist RMCD and other custom agencies to take into account factors that influence readiness for change which indirectly affect job responsibility and performance of the organization.

• 경영과정보연구
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• 제17권
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• pp.335-358
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• 2005

The purpose of this study is in investigating the tax clients for their relationship with tax preparers and the general levels of characteristics for the taxation objects, and establishing significant relationships of the two major factors-satisfaction factors and characteristics of the clients-on the satisfaction of the clients. The results of this study will provide an important basic data required for rational management of tax clients. A total of 20 sub-hypotheses were used, which can essentially be summarized into the following three major statements. The hypotheses investigation results can be summarized as below. First, as for the characteristic factors of the preparer, the taxation knowledge factor and the client satisfaction factor were found to be in a significant median positive relationship, and the experience factor and the client satisfaction factor were found to be in a relatively less significant relationship. Second, the factor on the relationship with the preparer and the client satisfaction factor were all found to be in a highly significant positive relationship. Third, in order to measure the characteristics of the taxation objects, relationships between potential tax reductions factor, probability of taxable income adjustments factor, and the client satisfaction factor were analyzed, and they were found to have positive relationships of relatively high significance. Fourth, the average for the client satisfaction factor by industry was found to be the highest for the manufacturing industry, followed by wholesalers and retailers. Other sectors showed little deviation from the average of 4.9, but this factor was not statistically significant. Fifth, the average difference examination of the satisfaction levels for the clients with or without experience of taxable income adjustments showed that those without experience of taxable income adjustments had higher satisfaction levels. Sixth, 12 study hypotheses had been proposed in order to investigate the relationship between the client satisfaction factors and the client satisfaction levels according to the characteristics of clients. Among the 12 sub-hypotheses, except for the study hypothesis of investigating the relationship between the tax preparer's taxation knowledge and the client's satisfaction levels according to the experience of taxable income adjustments, 11 study hypotheses were all not adopted.

• 기술혁신연구
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• 제12권2호
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• pp.185-208
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• 2004

Production of goods and services always necessarily depends on the use of knowledge. The knowledge intensity of production , however, has increased manifold in the last two decades or so. This is clearly indicated by the rise in the share of knowledge intensive products, which are traded. The production and export of these advanced products are not confined to developed countries alone, but also among developing countries. But in the latter there is considerable concentration of it in a handful of countries primarily in the Asian region. Knowledge underlying production, whether industrial or non-industrial, embodies two types of knowledge: formal and non-formal. In this paper we are entirely concerned with the financing of the creation of formalized knowledge in the context of two similar Asian developing countries, namely Singapore and Malaysia. Three broad types of financial instruments are considered: research grants, tax incentives and venture capital. Both the countries are shown to be having very similar financial instruments for promoting innovation. The timing of these instruments is quite similar too. But one country has performed much better than the other. The main argument of the paper is that while financial instruments are a necessary input for innovation, the sufficient condition lies in the supply of a sufficient quantity of scientists and engineers.

• 산업진흥연구
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• 제1권2호
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• pp.33-39
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• 2016

본 연구는 세무회계사무소 여성 근로자의 교육훈련이 직무성과에 미치는 영향을 분석하였다. 연구결과 직장만족도에 유의한 영향을 미친 요인은 교육 이수 후 적극적 자세 변화 정도, 교육시설 및 환경 적절성, 교육시간 적절성, 교육의 직무지식 향상 도움정도였으며 교육시설과 환경이 적절했다고 평가할수록 직무대응성이 높게 나타났다. 자기계발노력에 유의한 영향을 미친 요인은 교육 이수 후 직무수행 도움정도, 교육 이수 후 적극적 자세 변화 정도, 교육시간 적절성, 교육의 개인성장 도움정도, 교육의 직무지식 향상 도움정도로, 교육훈련의 적절성과 도움정도를 높게 평가할수록 직무성과 향상에 긍정적인 영향을 미쳤다. 본 연구는 세무회계사무소 여성 근로자의 교육훈련이 직무성과에 미치는 영향을 분석함으로써 세무회계 직종에서 교육훈련에 대한 평가 및 인식이 직무성과 향상에 어떠한 영향을 미치는지 그 효과성을 검증한 데 연구의 의의가 있다.

• 한국정보시스템학회:학술대회논문집
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• 한국정보시스템학회 2004년도 춘계학술대회
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• pp.175-201
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• 2004

In industrialised countries, innovation is a key source of economic growth. Research is a key driver of technological innovation and involves the process of systematic investigation and/or experimentation to discover new knowledge. The Governments' industry innovation policy supports a business focus on Research and Development (R&D) through a range of programs in order to achieve these aims. The Innovation Statement (DISR 2000, 20010, launched by the Australian Prime Minister in January 2001, commits an additional $\$3$ billion over five years to encourage and support innovation. The Australian Government aims to build world competitive firms and strong research capability in industry to strengthen Australia's international competitiveness and increase national prosperity. It develops policies and programs to enhance investment in innovation. The Australian Government has establisher a number of R&D funding support programs aimed at increasing the level of R&D in Australia. The backbone of these programs is the tax concession program, which is made up of the 125 per cent R&D tax concession, the 175 per cent premium tax concession and the tax offset. Over 4000 businesses take advantage of the tax concession scheme, which costs the government around $\$400$ million a year. This cost is expected to rise to over half a billion by 2005-06 (Commonwealth of Australia, 2003). Ensuring these resources are invested where they provide significant national economic benefits is a major policy issue. In this sense, this paper looks at the appropriateness, effectiveness and efficiency of the R&D tax concession with costs and benefits analysis.

• 한국컴퓨터정보학회논문지
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• 제14권8호
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• pp.153-159
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• 2009

본 연구는 근로소득자들이 매년 실시하는 연말정산제도의 인지정도에 따라 세법이 정하고 있는 소득공제 효과와 연말정산에 대한 참여도에 어떠한 영향을 미치는지와 그를 통해 나타나는 근로소득자들의 연말정산 결과에 대한 만족도를 고찰하였으며 실증분석을 통해 얻은 결과를 요약하면 다음과 같다. 첫째, 근로소득자들의 연말정산제도에 대해 인지정도가 높을수록 소득공제 효과에 긍정적인 영향을 주는 것으로 나타났다. 또한 연말정산제도 인지정도가 연말정산 참여도에도 중요한 선행요인임을 알 수 있었다. 둘째, 근로소득자들의 연말정산제도에 대한 인지정도가 높을수록 연말정산 결과에 대한 만족도에는 직접적으로 영향을 주지 못하는 것으로 나타났지만, 소득공제효과와 연말정산 참여도를 통해서 연말정산 결과 만족도로 연결되는 것으로 나타났다. 셋째, 근로소득자들의 연말정산제도에 대한 인지정도가 높을수록 적극적으로 연말정산에 참여하게 되어 연말정산 결과 만족도에도 긍정적인 영향을 미친다는 것을 확인했다. 즉 근로소득자들에 대한 연말정산 제도에 대한 교육과 홍보뿐만 아니라 소득공제 효과를 향상시킬 수 있는 세법 개정을 통해 연말정산에 대한 적극적인 참여를 유도하여 연말정산에 대한 결과 만족도를 향상시킬 필요가 있다는 점을 시사한다.

• 가족자원경영과 정책
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• 제4권1호
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• pp.15-28
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• 2000

The purpose of this study was to examine the knowledge about savings of customers who utilize Investment Trust Company and to analyze the factors affecting it. The data for the analysis were collected by structured questionnaires and consisted of 191 customers who utilize Investment Trust Company. Descriptive. Descriptive Statistics including percentage, frequency, means, and standard derivation, t-test, one-way ANOVA with Scheffe test, multiple regression analysis were used to analyze the data. The following is a summary of major findings. 1) The customers knowledge about savings showed generally low-level. Especially the knowledge about tax and regulation of savings were the areas shown the lowest level. 2) The age, marital status, education and occupation of customers and total period of utilizing company were the factors affecting the knowledge of customers in the one-way ANOVA analysis. 3) The result of regression analysis indicated that age of customers and total periods of utilizing company were the significant predictors of customers’knowledge. These two variables explained 25.77% of variance of customers’knowledge about savings.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제8권2호
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• pp.691-708
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• 2014

This paper formalizes a special type of social networking knowledge, which is called "workflow performer-role affiliation networking knowledge." A workflow model specifies execution sequences of the associated activities and their affiliated relationships with roles, performers, invoked-applications, and relevant data. In Particular, these affiliated relationships exhibit a stream of organizational work-sharing knowledge and utilize business process intelligence to explore resources allotting and planning knowledge concealed in the corresponding workflow model. In this paper, we particularly focus on the performer-role affiliation relationships and their implications as organizational and business process intelligence in workflow-driven organizations. We elaborate a series of theoretical formalisms and practical implementation for modeling, discovering, and visualizing workflow performer-role affiliation networking knowledge, and practical details as workflow performer-role affiliation knowledge representation, discovery, and visualization techniques. These theoretical concepts and practical algorithms are based upon information control net methodology for formally describing workflow models, and the affiliated knowledge eventually represents the various degrees of involvements and participations between a group of performers and a group of roles in a corresponding workflow model. Finally, we summarily describe the implications of the proposed affiliation networking knowledge as business process intelligence, and how worthwhile it is in discovering and visualizing the knowledge in workflow-driven organizations and enterprises that produce massively parallel interactions and large-scaled operational data collections through deploying and enacting massively parallel and large-scale workflow models.