• The Journal of the Korea Contents Association
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• v.20 no.3
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• pp.164-178
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• 2020

This study was intended to study how social responsibility of small businesses affected tax avoidance. Specifically, it was intended to verify how social responsibility is influenced by tax psychological factors and how it is related to tax avoidance by making it an economic liability factor, an ethical liability factors. For him, the empirical data were reviewed, the questionnaire was prepared, and the collected data was analyzed using SPSS ver. 22.0 and PROCESS MACRO ver. 3.4. The verification showed that corporate economic and ethical responsibilities affected tax avoidance and that legal responsibility did not affect tax evasion, and that tax psychological factors mediated some of the effects of social responsibility on tax avoidance. Judging from the above results, it is doubtful that the prevention of tax evasion would require tax incentives to offset the costs incurred by an enterprise's economic responsibilities, and to establish a strict tax code to prevent one or two tax evasions from spreading throughout the group. In this study, however, there are limitations that arise from differences between variables omitted from the research model and methods of measuring tax hedges. Therefore, further studies using a wider variety of variables are required in subsequent studies.

• 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.

• Journal of Digital Convergence
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• v.14 no.5
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• pp.177-183
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• 2016

The purpose of this study is to analyze the affecting factors and debt characteristics with household debt. The method of analysis was used SPSS 22.0. The main results were as follows. First, psychological debt burden group were found to be lower academic background, more household members, job in agriculture, forestry and fisheries and women among demographic characteristics. This suggests the need for the governments who are interested in the risk from household debt. Second, psychological debt burden group showed higher level of debt and average monthly debt repayments. This study implies that it is necessary to do financial education and consulting. Third, psychological debt burden group seemed that the households with more the average monthly interest payments and repayments on income, the more total liabilities compared to total assets. As the ages get higher, it was gradually increased. It suggests that the development of psychological counseling program for debtor with household debt. Other factors(property prices or the financial environments) will be dealt with in the subsequent studies.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.327-337
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• 2022

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

• Research in Community and Public Health Nursing
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• v.10 no.2
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• pp.525-536
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• 1999

The result of this study may be abstracted as follows. 1) The study was done on 48.3% seniors(138), 34.3% sophomores. and 17.5% juniors mostly ranging in age from 21 to 22, the largest number of students at 38.1%(109) were Christian. followed by 31.5%(90) were Confucian. 20.6%(59) who were Catholic. and 9.1%(26)who were Buddhist. 2) Concerning the economic views. 46.8%(134) preferred Capitalism 40.9%(117) preferred a combination of Capitalism and Socialism, 8.7%(25) were for more or less Socialistic in view point, and 3.5%(10) for Socialism. 3) Among the internal factors causing poverty, 'lack of ability(knowledge)', scored the highest at 3.528, and 'beauty or appearance' scored the lowest at 1.570. Social factors scored high in 'bad economic/tax policies' at 3.374 and 'low average in wages' at 3.364. Among family matters, 'not much money at home' scored the highest at 3.273, and 'low expectation of success in poor families' scored the lowest at 2.315. On concerns of fate and destiny. 'bad luck' turned out to be the most likely cause of poverty with the score of 2.619. and 'destined poverty' was the least likely cause with the score of 1.969. 4) The high scoring economical consequences of poverty was 'not able to do as one desires' at 3.965, and 'no money to buy things wanted' at 3.804. 'Gets tired of life' (4.028) scored high in psychological consequences showing that poverty affects these matters greatly. 'Looked down on by others' (3.538) scored high in social circumstances, and 'feels like a burden to society' scored low at 2.080. Among family matters. 'hard life' scored high at 4.210, and 'low morality' scored low at 1.972. 5) Significant differences(p= .00) were found between economic views and what significance certain internal factors caused poverty these differences were also related to a reliance on religion, economic views, and economic status. Significant differences were also found between economic status and internal factors causing poverty(p= .04), economic point of view and social factors(p= .01). and economical point of view and luck related matters, (p = .01) When the consequences of poverty were considered. psychological factors such as 'hate towards oneself', 'tired of life', and 'afraid of the future' showed significant differences in relation to economic status. (p = .02) Family matters also showed significant differences in relation to economic status(p= .03), With personal characteristics and wealth causing factors, significant differences were found between a person's economic point of view and ecinomic status when considering and internal or social factors.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.2
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• pp.679-689
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• 2013

To relieve Green-house Gas Emission is the key issue in urban area. Urban transport policies have focused on the reduction of private car use. The most common of these is Travel Demand Management(e.g., congestion charge, environmental tax, etc.) that forces individuals to reduce their private car use. An alternative way is Mobility Management(MM) that induces individuals to voluntarily change their car use through communications. MM is founded on social psychology theory and focuses on individuals' decision making processes to change their perception and attitude on private car use. Although some researchers have reported the relevance of MM approach, still few researches have explicitly studied on individuals' decision making processes. Therefore, the aims of the paper are to analyze the decision making process of individuals and to provide the basis of introducing MM approach in Korea. Structural equation model(SEM) is applied for the analysis of individuals' decision making process. A empirical study shows that psychological factors such as perception/attitude on global environment or individual norms impact significantly to reduce private car use and accordingly the relevance of introducing MM approach instead of imposing regulations or expanding transport facilities.