• The Journal of the Korea Contents Association
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• v.10 no.4
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• pp.298-305
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• 2010

The purpose of this study is to analyze the relationship among the factors of tax officials' occupational stress, job satisfaction and psychological well-being. It also aims to provide the effective management ways of tax officials' job. The result of the study showed that the factors of their occupational stress in performing their duties had negative effects on their job satisfaction, the higher their job satisfaction degree was, the higher their psychological well-being was and it could improve the efficiency of the tax administration performance. It also had the positive effects to improve tax payers' satisfaction degree of taxation service. Therefore, the welfare expansion considering the tax officials' roles and importance, wage supplement from provincial governments and institutionalized supplement to improve their job satisfaction are needed for the increase of the efficiency of taxation service.

• 대한예방의학회:학술대회논문집
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• 1998.10b
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• pp.210-211
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• 1998

• Journal of the Korean Institute of Educational Facilities
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• v.26 no.5
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• pp.10-19
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• 2019

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.831-843
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• 2020

The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

• Journal of Distribution Science
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• v.14 no.11
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• pp.49-60
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• 2016

Purpose - This paper presents how Multinational Enterprises (MNEs) operate in different tax jurisdiction could decide on its transfer pricing strategy as the optimal solution to increase their global after tax income through transfer pricing and solve their related transfer pricing issues related to distribution cost, consumer, and wholesale vendor. It has been strategy issues for an MNEs to locate its tax basis of wholesale vendor and buyer in a jurisdiction where effective rather low Research design, data, and methodology - The collection of information and data for this research project gathered from various sources of secondary data. The findings of these relevant research topic article and journal were the main source of references for this research project Results - The achievement of management's operational and financial objectives depends on transfer pricing policies availability that is consistent and supports both vendor, wholesaler, distributor and ensuring sufficient documentation and data is available to support the application and arriving at the arm length. Conclusions - The study concluded with an emphasis on the importance of web-designed information about international taxation rules and transfer pricing policy and pricing agreement among wholesale vendor and whole buyer around the world.

• Korea Journal of Hospital Management
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• v.7 no.3
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• pp.25-43
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• 2002

This study focuses on the factors that make the financing decision of private hospitals in Korea. Data used in this study were collected from 98 hospitals with complete general data of current status as well as financial statements. They were chosen from the 138 hospitals that passed the accreditation process by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study consist of total liabilities to total assets, borrowings to total assets. The independent variables are ownership, hospital type, teaching status, location, bed size, period of establishment, asset structure, profitability, growth, tax shields, volatility of profit, competition(market concentration), and other factors. The major findings of this study are as follows. The factors found to have significant effect on liabilities to total assets are teaching status(-), asset structure(-), profitability(-), tax shields(+), and business risk(-). University hospitals have less liabilities than the non-university hospitals. It was also confirmed that high profitability, high fixed asset, high volatility of profit and low tax shields results in decrease in liabilities. The factors that significantly affect on borrowings to total assets are teaching status(-), period of establishment(-), volatility of profit(-) and competition(+).

• Health Policy and Management
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• v.28 no.1
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• pp.95-97
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• 2018

Catastrophic health expenditure refers to when a household spends more than 40 percent of disposable income for out-of-pocket-expenses for healthcare. This study investigates the percentage of South Korean household which experienced the catastrophic health expenditure between 2006 and 2016 with the National Survey of Tax and Benefit and the Household Income and Expenditure Survey data. Percentage of households with the catastrophic health expenditure and tread tests were conducted with weight variable. The results of the National Survey of Tax and Benefit and the Household Income and Expenditure Survey showed 2.17% and 2.92% of households experienced the catastrophic health expenditure in 2016. In trend analysis, the National Survey of Tax and Benefit showed a statistically significant decreasing trend in the proportion of households with the catastrophic health expenditure (annual percentage change [APC]=-4.03, p<0.0001). However, the Household Income and Expenditure Survey revealed a statistically significant increasing trend (APC=1.43, p<0.0001). In conclusion, this study suggests that optimal healthcare alternatives are needed for the catastrophic health expenditure and monitoring low-income households.

• Journal of the Korean Home Economics Association
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• v.43 no.7 s.209
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• pp.159-170
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• 2005

The purpose of this study was to investigate the causes of managerial failure in small apparel retailers by using the qualitative research method. The study was performed by interviews from thirteen owners/managers who experienced failure as small apparel retailers from November 2003 to February 2004. The causes of failure in the small apparel businesses were human related problems, marketing strategy problems, marketing mix, weak managerial ability, and business environment related problems. Of special interest was causes such as incomplete legal documents with franchisers, unexpected tax investigation from the office of National Tax Administration(NTA), sexual discrimination for women owners, and incapable risk management. It is interesting to note that tax investigation by NTA and sexual discrimination in the business custom were shown as the main causes of business failure in Korea.

• Asia pacific journal of information systems
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• v.31 no.3
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• pp.378-391
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• 2021

The low use of e-vehicles in Yogyakarta City and Pekanbaru City is an essential issue for local governments to maximize e-government policies in both regions. The purpose of this research is to analyze people's attitudes and factors influencing the community of e-Samsat (e-Vehicle tax) users in developing the UMEGA theory, namely technology and government trust. This is a quantitative research based on the philosophy of positivism, which is used to examine populations and individual samples. Data were collected using research instruments and quantitatively analyzed. Furthermore, the hypothesis of the obtained data was tested using SEM-PLS. The results showed that social influence does not affect attitudes of e-Samsat (e-Vehicle tax) users. Furthermore, the study showed that the development of umega theory by adding variables of trust in technology and government affects people's behavior in using e-Samsat services.

• Korea Journal of Hospital Management
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• v.15 no.2
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• pp.1-14
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• 2010

This study tried to analyze about the investment effects on the spent capital and possessed tangible assets of some hospitals during their hospital management. For this analysis purpose, this study used the financial data of 100 hospitals which presented their financial statements to an finance-information company from 2004 to 2006. The analysis was done with PEFR(Percentage of External Funds Required) and Tangible Asset. The FEPR considered the retained interior fund relating to the investment types in the hospital industry. And the Tangible Asset was related to the possession condition of facilities and equipment. The EBIT rate(Earnings before interest and tax to sales) meaning the management performance and tangible asset turnover were used as the measured variables of investment effect. As the result of data analysis, it was identified that the tangible asset like the hospitals's facilities and equipment was not an agent significantly to influence on the management performance(EBIT rate), the eventual goal of hospital management. But, it was identified that there was some differences tangible asset turnover according to each hospital's main characteristics. And at targeting the all sample hospitals, it was found that the management performance(EBIT rate) had some significant effect on the retained earnings rate, a part of source of PEFR.