• Title/Summary/Keyword: payer value

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A Study on The Evaluation of Market Values and Purchase Influence of Adolescent According to Family Communication and Apparel Purchase Style (가족커뮤니케이션과 의복 구매유형에 따른 청소년의 마켓가치 평가 및 구매 영향력 연구)

  • 조희라;이선재
    • Journal of the Korean Society of Clothing and Textiles
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    • v.25 no.1
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    • pp.25-36
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    • 2001
  • The purpose of this study were to investigate the purchase influence of teenagers in the family by examining the evaluation of market value according to their clothing purchase style. The questionaire survey was carried out 572 high school, and middle school students in Seoul region in Feb., 2000. SPSS package program was used to analyze the gathered data. The results of the research were as follows: 1. Four types of family communication patterns were identified through cluster analyses: laissez-faires, protectives, pluralistics, consensuals. 2. Market values were classified into seven dimensions by factor analyses: user value-psychological value, performance value; payer value-payment convenience value, price value; buyer value-personalization value, service value, purchase convenience value. 3. Independent purchase was evaluated higher than joint purchase for the price value and psychological value, while joint purchase marked higher than independent purchase for the performance value, payment convenience value, service value and purchase convenience value. And there were some differences in the results of evaluation among the family communication patterns.

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The Study On The Differences of Recognition Between Self-management and Cooperative, and the Improvement About Value Added Tax (개인과 법인사업자 간 부가가치세 인식차이 분석)

  • Shim, Joon-Sup;Jung, Yong-Tae
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.1 no.2
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    • pp.135-155
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    • 2006
  • The purpose of this paper IS to examine the differences of cognition between self-management and corporation in report and payment of Value Added Tax. And then We want to suggest the policy of improvements to reduce the resistance of tax-payer in V.A.T. Data was collected for 250 firms' samples from the self-employed and corporation in Daegu Seongseo Industry District. The main results of empirical study are as follows. First, Value Added Tax is not fair in all companies. But It couldn't find the differences between self-employed a d corporation in statistical meaning. Second, It was found the cooperatives generally think to pay the taxes in rule, but self-employed not do it in the report and payment of Value Added Tax. But we couldn't find the important differences between self-employed and corporation in statistical meaning. We propose to improve the polices of introduction of tax rates of multiples in the charging and to redesign the definition of a tax-payer of value added tax to reduce the resistance in report and payment.

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The Study on the Value of Restoration Technology for the Marine Environmental Damage Caused by Oil Spill Using CVM (CVM에 의한 유류유출 해양환경 복원기술 가치측정에 관한 연구)

  • Hong, Sung-Pyo;Cho, Sang-Sup;Kwon, Suk-Jae;Baek, Min-Hee
    • Ocean and Polar Research
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    • v.33 no.1
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    • pp.77-83
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    • 2011
  • In this study we examined the economic value of restoration technology for oil spill using contingent value methods. One and one half approach to questionnaires can be taken when analyzing tax payer situations as well as single bound approach. The results of the empirical analysis suggest three conclusions. First, the economic value of the restoration technology considered are estimated to be between 8,439 won to 11,867 won per month. Second, the WTP is estimated differently depending on the approaches, OOHB and SB, and the degrees of difference are very sensitive to the model specifications. This empirical result supports the argument for using interval for the economic value when using CVM. Third, the empirical results may provide useful input to policy authorities attempting to estimate the economic justification of the R&D investment for developing an ocean environmental restoration technology.

A Study of Home Tax Service using the Internet Database (인터넷 데이터베이스를 이용한 홈택스 서비스에 관한 연구)

  • Muun, Jin-Yong
    • Journal of the Korea Computer Industry Society
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    • v.6 no.2
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    • pp.287-294
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    • 2005
  • In Korea an Internet Home Tax Service has started from the year of 2000 with a value added tax system and has been expanded to a corporate income tax and an individual income tax in 2004. Therefore most of the important tax items have been systemized with Home Tax Service. In this paper, 9 variables which contain 41 issues are used to testify a tax payer satisfaction grade. Those 9 variables include quality of system, quality of information, legislative area, systematic area, mental area, user satisfaction, effectiveness of the information projects, and tax compliance grade.

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Influence of Payer Source on Treatment and Outcomes in Colorectal Cancer Patients in a University Hospital in Thailand

  • Sermsri, Nattapoom;Boonpipattanapong, Teeranut;Prechawittayakul, Paradee;Sangkhathat, Surasak
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.20
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    • pp.9015-9019
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    • 2014
  • The study aimed to compare the 2 main types of insurance used by colorectal cancer (CRC) patients in a university hospital in Thailand: universal coverage (UC) and 'Civil Servant Medical Benefit Scheme' (CSMBS) in terms of hospital expenditure and survival outcomes. CRC cases in stages I-IV who were operated on and had completed their adjuvant therapy in Songklanagarind Hospital from 2004 through 2013 were retrospectively reviewed regarding their hospital expenditure, focusing on surgical and chemotherapy costs. Of 1,013 cases analyzed, 524 (51.7%) were in the UC group while 489 (48.3%) belonged to the CSMBS group. Cases with stage IV disease were significantly more frequent in the UC group. Average total treatment expenditure (TTE) was 143,780 Thai Baht (THB) (1 US$ =~ 30 THB). The TTE increased with tumor stage and the chemotherapy cost contributed the most to the TTE increment. TTE in the CSMBS group was significantly higher than in the UC group for stage II-III CRCs. The majority of cases in the UC group (65.5%) used deGramont or Mayo as their first line regimen, and the proportion of cases who started with a capecitabine-based regimen (XELOX or $Xeloda^{(R)}$) was significantly higher in the CSMBS group (61.0% compared to 24.5% in the UC group, p-value < 0.01). On survival analysis, overall survival (OS) and progress free survival in the CSMBS group were significantly better than in the UC group. The 5-year OS in the CSMBS and UC groups were 84.3% and 74.6%, respectively (p-value < 0.01). In conclusion, the study indicates that in Thailand, the type of insurance influences resource utilization, especially the choice of chemotherapy, in CRC cases. This disparity in treatment, in turn, results in a gap in treatment outcomes.

BRIBERY INTENTION IN CONSTRUCTION INDUSTRY : AN APPLICATION OF THE THEORY OF PLANNED BEHAVIOR

  • Chung-Fah Huang;Kuen-Lung Lo;Shiau-Ju Shiue;Hsin-Chian Tseng
    • International conference on construction engineering and project management
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    • 2011.02a
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    • pp.318-323
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    • 2011
  • Illegal and unethical behaviors of the construction industry affect people's lives and health more than the same problems of the other industries. Among these behaviors, the construction industry is mostly criticized for bribery scandals. According to the survey of the Ministry of Justice in Taiwan over the past years, bribery cases involving public engineering projects and governmental procurements account for a rather large portion of the indicted corruption cases. Transparency International's "Bribe Payer Index" indicates people in construction-related industries are the most likely to pay bribes. Poor construction quality directly and indirectly caused by bribery poses a great threat to public safety, organizational reputation and economic development. However, there is a limited number of existing research on the bribery problem of the construction industry. This study is an empirical attempt to explore bribery intention and its affecting factors among the construction organizations in Taiwan by conducting a questionnaire survey. The theory of planned behavior was used in this study to build its research model (covering elements of attitude, subjective norm, perceived behavior control, and intention). Totally 431 valid samples were returned. To explore the factors affecting bribery intention, this study adopted Pearson's correlation analysis to discuss about the connections among the questionnaire respondents' attitudes to bribery, subjective norms, perceived behavior control, and bribery intention. A multi-regression analysis was then conducted to test if the planned behavior theory can effectively predict bribery intention. The research found (1) according to the results of Pearson's correlation analysis, the respondents' bribery intention, attitudes, subjective norms, and perceived behavior control are positively correlated with one another; (2) according to the results of the multi-regression analysis, bribery intention can be explained through attitudes, subjective norms, and perceived behavior control with an adjusted R2 value of 0.591, meaning 59.1% of the bribery intention's variances can be explained through the three dimensions. In addition, each of the three dimensions has a significant influence on the respondents' behavior intentions.

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