• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.49-60
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• 2023

The study attempts to examine the relationship among revenue growth factors from different angles and provides a comprehensive overview of tax revenue collection for developing countries. The impact of income tax, customs duty, and value-added tax on the gross domestic product is examined using the ordinary least-square (OLS) multiple regression approach. To confirm the association, a multiple regression model is applied to time-series data. SPSS software, MS Excel, is used to draw the empirical results, trend analysis, and some graphical presentation to reach the study's objective. The findings show that while the value-added tax has a significant impact and the highest coefficient, regardless of country, income tax and customs duty may or may not be significant depending on the circumstances. It triggers effectual and efficacious economic growth. The paper has implications in policy-making areas where governments are seeking how to stimulate revenue growth effectively and efficiently. To promote economic growth, the tax net and tax rate on luxury goods should be increased along with human resources in the tax administration for the short term. But in the long term, decentralization & digitization of tax administration, dismantling the existing tax barriers and good governance are necessary.

• Journal of Digital Policy
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• v.2 no.1
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• pp.9-19
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• 2023

ESG is a kind of financial data that pays more attention to corporate environment, social responsibility and corporate governance. This study explores the relationship between ESG and corporate sustainable development through empirical analysis. This study uses the regression method of fixed effects to conduct empirical research on the data of China's A-share listed companies from 2015 to 2020. The research results show that: good ESG performance can promote the sustainable development of enterprises. At the same time, the higher the attention, the better the ESG performance can promote the sustainable development of enterprises. This study enriches the related research on ESG and has certain reference value for promoting the sustainable development of enterprises.

• The Journal of Industrial Distribution & Business
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• v.13 no.1
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• pp.1-9
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• 2022

Purpose: This study aims to find empirical evidence and clarity on the phenomenon of the direct and indirect effect of perceived behavioral control on fraud prevention through whistleblowing intention. This study also aims to understand the influence of organizational ethical culture moderating between whistleblowing intention and fraud prevention. Research design, data, methodology: The samples of this research are 236 respondents consisting of the Head of the Finance Subdivision and Head of the Reporting Planning Subdivision and the finance staff who were determined using the purposive sampling method. The data obtained were analyzed using the Structural Equation Modeling technique. Results: The study results show that perceived behavioral control positively and significantly affects whistleblowing intention. In addition, perceived behavioral control does not affect fraud prevention mediated by whistleblowing intention. Furthermore, organizational ethical culture moderates whistleblowing intention and has a positive and significant effect on fraud prevention. Conclusions: This study concludes that the phenomenon of scandal that often occurs on a television is not a habit that must be followed. It requires an active role from the community as a form of concern for whistleblowing. Futher researchers can add other construct variables, such as good corporate governance to assess the performance improvement of the organizational layers, both internally and externally

• Journal of the Korea Convergence Society
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• v.8 no.1
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• pp.181-186
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• 2017

We examined the effect of Investor Relation(IR) on financial Ratios. This Study used by using 1,178 sample data from 2007 to 2010. In short, the result of this study's is as followed. Investor Relation(IR) have a positive relevance with financial Ratios variables. Therefore we can support that the firm held Investor Relation(IR) shows the better financial performance according to this study. This study contributes as follow. we can confirm how does a Investor Relation(IR) affect financial performance by this study's result. We hope that this study can be helped development of capital market and give a good news to investors on firms that have good governance level.

• Spatial Information Research
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• v.22 no.1
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• pp.19-26
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• 2014

Recently, ICT environments have been increasingly developed and the pattern of the war also has been changed to NCW. The development of communication and network technology, for example, C4I and TDL(Tactical Data Link), has been prosperous and rapid. But the geospatial intelligence field which is the basis of the network frames relatively has not been developed. The purpose of this paper is to foster the geospatial governance in terms of the defense perspective. In order to do that, this paper deals with the U.S. Intelligence Community(IC) and the U.S. Army Global Information Grid(GIG), LandWarNet and those could be good examples of roles and statuses of geospatial intelligence. IC has been produced essential intelligence which is required for policymakers and military leaders. IC has several stove-piped intelligence process systems which have been separately developed and competed. And so as to complete GIG, the U.S. Army adopted LandWarNet. The U.S. Corps of Engineers organized the Army Geospatial Center(AGC) on 1 October 2009 to support LandWarNet. In order to develop NCW, we should recognize geospatial intelligence as the basis of network framework and make a central leading organization of defense geospatial intelligence. The mission of Korea Defense Geospatial-Intelligence Agency should be changed from producing GEOINT to a strategic GEOINT agency. The Army should organize a laboratory of geospatial intelligence field. The mission of producing GEOINT should be transferred to a geospatial intelligence battalion which is newly organized.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.40 no.4
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• pp.78-86
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• 2017

The new businesses started by the companies usually results in being unsuccessful. The main reasons for that are either aiming targeting wrong customers, unsatisfaction of customers' requesting quality standards, or taking wrong actions against the competitors in the market. Therefore, companies should aim the targets for the newly developing products based on the fulfilling values for the customers when they start the new businesses, and should take good cares for risk managements at the each step of the new business to prevent the failure in advance. In addition to that, the companies starting new businesses not only need to take the customers attributes (CA) into account, but they also should apply the new technologies as one system to initiate a new business to satisfy the basic wants of the customers. This article suggests the New Product Development Pursuing Model using the Indicative Planning methodology and the Quality Management tools. The New Product Development Pursuing Model would be completed by the following steps as below; 1. Drawing the CTQ (Critical To Quality) for setting up the new product development objectives by : i) using the VOC (Voice Of Customers) obtained by the QFD (Quality Function Deploypment) if the market is mature, ii) applying AHP (Analytic Hierarchy Process) to information in the QIS (Quality Information System) if the market is unmature to get enough need information of the customers. 2. Risk Management in NPD : The NPD pursuing model consisted of the IP (indicative planning) is suggested not by the process of top-down-way mandatory planning process, but by the tools used in the administrative science and economic fields, namely by governance. The companies could apply innovative methodology for new products development processes to fulfil the customers satisfaction in the fields, through the CA (Contingency Approach) of the NPD (New Product Development) process.

• The Journal of the Korea Contents Association
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• v.16 no.2
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• pp.354-364
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• 2016

The purpose of this study is to analyze current condition and features of female development funds of Busan primary local self-government, and to make useful implications out of this so that the local female development funds can contribute to its ultimate purpose, which is to achieve female development. The analyses show that 1) local self-governmental districts with good finance try to reserve funds by reducing programs; 2) local laws, which serve as the legal basis of female development fund utilization, do not reflect the value of gender equality; 3) the programs run by the female development funds lack contents; 4) beneficiaries of the fund programs aremixed; and 5) female policies and family policies are not separated, exhibiting the limitations of feministic perspectives. I propose that 1) the fund should be raised through the governance of local female groups and self-governments; 2) basic local laws should be revised: 3) gender perspective contents and birth support policy should be implemented.

• Journal of the Korean Operations Research and Management Science Society
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• v.39 no.4
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• pp.33-49
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• 2014

This study empirically examines the impact of firms' environmental (E), social (S), and governancial (G) factors on their short-term and long-term values. To measure firms' non-financial performance, we use ESG performance grades published by KCGS (Korea Corporate Governance Service). We employ stock log return as the proxy of each firm's short-term value, and Tobin's Q ratio as that of its long-term value. From a series of regression analyses, we find each of the ESG factors generally has a negative impact on stock return while it has a positive impact on the Tobin's Q ratio. These results imply that firms' effort for enhancing their non-financial performance may adversely affect their financial performance in a short term; but in the long-term point of view, firms' values increase through their good images engraved by their respective social, environmental and governancial efforts. In addition, we compare the relative strength of impact among E, S, G, the three non-financial factors on the firms' value measured in Tobin's Q ratio, and find that S (social factor) and G (governancial factor) give statistically significant impact on the firms' value respectively. This result tells us it would be advised to strategically embed CSV (creating shared value) pursuing both of profits and social responsibility in the firms' future agenda. While E (environmental factor) is shown to be an insignificant factor for the firms' value, it should be emphasized as a major concern by all the stakeholders in order to form a sound business ecosystem.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.39 no.2
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• pp.54-63
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• 2016

As technology has developed and cost for data processing has reduced, big data market has grown bigger. Developed countries such as the United States have constantly invested in big data industry and achieved some remarkable results like improving advertisement effects and getting patents for customer service. Every company aims to achieve long-term survival and profit maximization, but it needs to establish a good strategy, considering current industrial conditions so that it can accomplish its goal in big data industry. However, since domestic big data industry is at its initial stage, local companies lack systematic method to establish competitive strategy. Therefore, this research aims to help local companies diagnose their big data capabilities through a reference model and big data capability assessment system. Big data reference model consists of five maturity levels such as Ad hoc, Repeatable, Defined, Managed and Optimizing and five key dimensions such as Organization, Resources, Infrastructure, People, and Analytics. Big data assessment system is planned based on the reference model's key factors. In the Organization area, there are 4 key diagnosis factors, big data leadership, big data strategy, analytical culture and data governance. In Resource area, there are 3 factors, data management, data integrity and data security/privacy. In Infrastructure area, there are 2 factors, big data platform and data management technology. In People area, there are 3 factors, training, big data skills and business-IT alignment. In Analytics area, there are 2 factors, data analysis and data visualization. These reference model and assessment system would be a useful guideline for local companies.

• Asian Journal for Public Opinion Research
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• v.5 no.1
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• pp.41-62
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• 2017

The political reformation in Indonesia is a determinant factor of the change in political communications and the roles of media. Currently, the political elites need media support, since it contextually has a significant role. Whoever has a good relationship with the media, will be loved by the public. On the other hand, the media also have a vested interest in the elite in running businesses and building the power of industry. Policies and capital pose a challenge to maintaining the continuity of the media. Independence and control of media are at stake, when the interests of the media and the elite collaborate with each other and then build a benefit on both sides. Meanwhile, the role of social media also cannot be neglected. The Indonesian political communication system is characterized by the presence of social media in a pseudo-relationship between the elite and the public. This paper tries to explain the growing trends of research in the academic environment and the research trends in political practice in Indonesia after the occurrence of post-reformation era in legislative and executive elections. The method used is the meta-analysis of research outcomes of university (dissertations) and secondary data sources. Data processing is done by meta-analysis of secondary data. The results of meta-analysis research indicate that, the objective conditions, in Indonesia, especially the political conditions, stimulate new spaces in communication research. The study of political communication becomes dominant in the academic environment. In addition, communication research is also characterized by a shift from the linear perspective (positivistic paradigm) to the interactive perspective (naturalistic paradigm). On the other hand, the development of politic and governance situations in Indonesia has prompted the establishment of polling agencies that help citizens understand the maps of political power and candidates in general elections and regional head elections.