• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.175-182
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• 2021

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

• Journal of Information Processing Systems
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• v.18 no.5
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• pp.677-687
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• 2022

We propose a detection algorithm based on tree-structured convolutional neural networks (TsCNNs) that finds pornography, propaganda, or other inappropriate content on a social media network. The algorithm sequentially applies the typical convolutional neural network (CNN) algorithm in a tree-like structure to minimize classification errors in similar classes, and thus improves accuracy. We implemented the detection system and conducted experiments on a data set comprised of 6 ordinary classes and 11 inappropriate classes collected from the Korean military social network. Each model of the proposed algorithm was trained, and the performance was then evaluated according to the images and videos identified. Experimental results with 20,005 new images showed that the overall accuracy in image identification achieved a high-performance level of 99.51%, and the effectiveness of the algorithm reduced identification errors by the typical CNN algorithm by 64.87 %. By reducing false alarms in video identification from the domain, the TsCNNs achieved optimal performance of 98.11% when using 10 minutes frame-sampling intervals. This indicates that classification through proper sampling contributes to the reduction of computational burden and false alarms.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.87-98
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• 2022

Purpose: The is study aimed to examine the impact of consumer ethnocentrism on reasoned action and brand equity on Generation Z in Vietnam. Research design, data and methodology: A quantitative study was undertaken on 302 Generation Z members. The data for the study was collected using a Google Form-based questionnaire from December 2021 to January 2022. Descriptive statistics, Cronbach's alpha, and structural equation modeling were among the data analysis techniques employed. The results: The results show that consumer ethnocentrism has a direct positive impact on reasoned action (subjective norms and attitude toward domestic goods) as well as an indirect positive impact on brand equity, including brand awareness, brand quality, and brand image. Major findings: According to the findings of this study, governments should continue to push propaganda and advocacy programs, call for national pride and encourage home consumers to support and use domestic goods. Domestic brands must strengthen their ties to the community and invest in community-oriented programs that promote domestic consumption. Vietnam's domestic fashion brands need to promote the exploitation of community-oriented and nationalistic content to call on domestic consumers to support them to consume domestic brands.

• Journal of Agricultural Extension & Community Development
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• v.5 no.1
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• pp.79-91
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• 1998

This study investigated and summarized the history of peasant movement which had been done by various peasant associations Yesan, Hongsong, and Tangjin from the beginning of Korean Catholic Peasant Movement from 1970 to 1995. First of all, we classified all the peasant movements(Yesan ; 120 times, Hongsong; 113 times and Tangjin; 107 times / total; 340 times) into 5 categories composed of movement time, movement type, movement method, the number of participators, and the movement subjects(issues). The frequency of peasant movement from 1990 to 1995, occupied 65.6%, which shows that the peasant movement was the most active during the time. The frequency of movement type, were we could find out, self-dependence type(62.9%), resistance type(15.6%) and request type(21.5%). The active way like congregation, demonstration, sit-in, rice file up struggle occupied 28.8% and it got the first place in movement way. In the movement subject category, the construction of organizations and solidarity activity amounted to 37.8% and democratization item(the union democratization and the social democratization related peasant) covered 16.8%. The 98 times of peasant movement were done in the active ways such as congregation and demonstration. However we cannot find these active ways in 1970s. In 1980s, the frequency of each item (congregation, demonstration, publicity and propaganda) was 28 times. But in 1990s, the frequency of congregation, or demonstration was higher than the others. The number of participators in peasant movement increased during 1980s∼1990s. The movement of which participators were 100∼499 was 32 times in 1980s and 70 times in 1990s each time. Such large scale movement amounted to over 30%. Furthermore, the large scale movement in which over 500 people participated amounted to 12 times in 1990s.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.27 no.1
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• pp.103-113
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• 2017

Cyber attacks can be classified by type of cyber war, terrorism and crime etc., depending on the purpose and intent. Those are mobilized the various means and tactics which are like hacking, DDoS, propaganda. The damage caused by cyber attacks can be calculated by a variety of categories. We may identify cyber attackers to pursue trace-back based facts including digital forensics etc. However, recent cyber attacks are trying to induce confusion and deception through the manipulation of digital information or even conceal the attack. Therefore, we need to do the harm-based analysis. In this paper, we analyze the damage caused during cyber attacks from economic and political point of view and by inferring the attack intent could classify types of cyber attacks.

• Archives of design research
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• v.14 no.4
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• pp.227-235
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• 2001

At present the educational envelopment of our country was placed in the difficult situation that cannot help but coping with the situation positively and actively against a lot of change and the crisis inside and outside. By employing the UI(university Identity) or CI(College Identity) for the communication method to overcome the above present situation and to take a triangular position again, those are recognized that making an effort to amend or re-generate the present images is important in the management of college. But UI or CI are upright and have strong feeling on the specific character of college which is called as educational organization. And in its application, it shows weak point that cannot scope softly against the changing current of times by lack of adaptability. By congesting the restriction of conveyance of image and upright nature of such operation, and also by developing the Image Mark that can convey variety, affection and polished feeling, and further by conveying the future-oriented images aimed by college to the educational consumers closely and softly, it is to take the roils faithfully for the strengthening of competitive power of college. In addition, in order to convey college image softly and effectively and also utilize as a means of positive propaganda, character was developed together.

• The Journal of the Korea Contents Association
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• v.17 no.2
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• pp.239-248
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• 2017

As China has rapid economic growth and the increase of national income that makes the development of Chinese cosmetic industry has huge market potential of the industry. But most of the cosmetics market is monopolized by foreign companies, the local cosmetics production enterprises are not equipped with professional production equipment. In these reasons Chinese cosmetics have low quality, inadequate research and development, poor cosmetics brand, unclear marketing, trade and technical barriers and other issues. In order to fulfill the purpose of this paper, data analysis was carried out focusing on domestic & foreign research papers, statistics, reference books, research reports, internet websites etc. As a result of the analysis, in order to increase the export of Chinese cosmetics, it should be strengthened the development of manufacturing technology and brand creativity, eradicating illegal copies, use the online market circulation way, the construction scheme, and cosmetic technical barriers and deregulation should be through the diversification of propaganda, etc. This paper describes that the project of Chinese cosmetics export increase and find the inspirations from other products of export. But national, regional specific programs which have huge information is the future research topics.

• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.152-160
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• 2010

Modern comics find their roots in caricatures, which have a basic element of comics as a combination of wrings and drawings. In three East Asian countries, new media, comics have been developed by joining modern arts and cartoons which is a news form of western comics. As modern comics have evolved according to situations of the three countries, they expand from the satire on the system, foreign invasions, and internal corruption to the enlightenment of the people. However, the criticism on the system lead to the oppression, and the imperialism in East Asian countries enforce the agitation, war engagement, propaganda of the colonialism on the comics. Current East Asian comics have been occupying the largest part in the world comics, and have their roots in the modern comics. So it is meaningful to investigate the characteristic of modern East Asian comics.

• Cartoon and Animation Studies
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• s.10
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• pp.33-53
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• 2006

On this treatise , we analyze the characteristic of a cartoon secured it's position as new popular media of popular culture in Korean modern society. And the purpose of this study is clarifying the social meaning of cartoon for formulating historical position of Korean cartoon. For a cartoon expand the sphere of research as a study, and secure the position as a unique popular culture genre in Korean society , we need to consider and ensure historical position which Korean cartoon had from the quickening period of it. As a visual culture, a cartoon realized stately the purpose of communication media at that society which had high illiteracy rate. In this upheaval at Korean society , the appearance of modern cartoon had became very important measure of propaganda and education for enlightened intellectuals who had enlightened the people and endeavored to regain sovereignty. Conversely, it also had became a measure of pro-Japanese. Also, it was important measure of securing a reader to a publishing company managed a media for commercial gain. Therefore, on this thesis, we judged that the quickening period of Korean cartoon is from the early 1900's (an occupation period of Japan) till 1945 (the day of liberation), and found the characteristic of Korean cartoon on basis of this period.

• Korean Journal of Agricultural Science
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• v.21 no.2
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• pp.148-167
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• 1994

The gap of the quality of life and living environment between urban and rural area have been widened since the industrialization and urbanization oriented five year economic development plans started in 1963. To mitigate the gaps, Korean government had commenced the cultural(collective) village development projects, as a pilot cases such as Gyeryong and Ucheon projects from 1991. This paper contains first the concepts of cultural village, types of village formation, types of village development, allocation problems of housing sites, procurement of project costs and other problems experienced during constuction of the projects. The main policy guidelines for the successful development of cultural villages are as follows: 1. Cultural village development should be carried out in coincide with the present status of farm household incomes. 2. The countermeasures should be consistant with the general objective of the cultural village development institutionally. 3. Propaganda of the cultural village development in rural area is prerequisite to success the projects. 4. Favourable terms and conditions of credit loans as loan amount of 30 million won with interest rate of 3% per annum and 25 years repayment period including 5 years grace period should be given by the Government. 5. Special benefits in the tax system should be given to rural peoples in the cultural villages. 6. The cultural village development should be classified into two groups as the cultural village development in rurban area and the cultural village development in rural area.