• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.65-73
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• 2020

The purpose of this paper is to ascertain the key factors affecting tax compliance among Vietnamese firms in Vietnam. We employ both qualitative and quantitative research methods. Qualitative research has been carried out through focus group discussions with ten chief accountants and tax officers. Quantitative research has been conducted through interviews with 200 firms (chief accountants or financial directors) in Vietnam. Analysis of the model includes the following stages: (i) Cronbach's test for reliability of the scale, (ii) exploratory factor analysis (EFA), (iii) confirmatory factor analysis (CFA), and (iv) structural equation model (SEM). The results of the research show that voluntary tax compliance is directly affected by the three factors of audit probability, corporate reputation and business ownership. The probability of audit and severity of sanctions have the strongest impact on tax compliance. Therefore, the tax authorities need to strengthen the inspection of tax declarations, tax payments and tax refunds of firms. The paper confirms that enforced tax compliance is directly affected by the three factors of audit probability, sanction severity and social norms. Voluntary compliance and compulsory compliance have an effect on tax compliance, though voluntary compliance has a more powerful impact.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.613-623
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• 2020

In recent years, many firms have built a good recruitment policy, focusing on the requirements set for candidates to meet the employers' satisfaction; they often have certain requirements for each accounting job's position. The study aims to identify and measure factors affecting the employers' satisfaction with accounting graduates in Hanoi, the important locus of firms' labor force. We conducted a questionnaire consisting of 16 observation variables with a 5-point Likert scale. Independent variables were measured from 1 "without effect" to 5 "strongly". Based on the literature review and results of interviews, a total of 150 questionnaires were sent to participants; 135 of them met the standards and were subject to be analyzed. The results of Cronbach's alpha, Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify three main determinants influencing the employers' satisfaction with accounting graduates in Hanoi, including students' experience before graduating (SEG), reputation of universities (RU), and university's recruitment support policy (RSP). Based on the findings, some recommendations have been proposed to help universities design training programs for creating better satisfactions for employers in the future. On this basis, the authors propose a number of recommendations to improve the employers' satisfaction with accounting graduates in Hanoi.

• The Research Journal of the Costume Culture
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• v.10 no.5
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• pp.504-517
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• 2002

The purposes of this study were to analyze the lifestyle of women in their 50's and 60's and to provide the basis fur the efficient strategy of silver market by classifying women in their 50's and 60's according to lifestyle types and investigating the effect of consumers' lifestyle and demographic characteristics on consumers' clothing evaluation criteria and buying place. In this study, a selfㆍadministered questionnaire was distributed to women in their 50's and 60's. 226 questionnaires of 350 were used in the following analysis. The data were analyzed with the SPSS package. The results of this study were as follows. First, lifestyle were analyzed to find out the underlying factors, and then the subjects were grouped according to factor scores by the cluster analysis. Four lifestyle types were defined. They were the traditional family-oriented, the ostentatious purchase, the economical material-oriented, the active economics-oriented type. Second, a consumer's clothing evaluation criteria were classified according to three characteristics - aesthetic, practical and ostentatious. A consumer's clothing evaluation criteria were significantly different depending on the consumer's lifestyle and demographic characteristics. All lifestyle types except ostentatious purchase type considered practical characteristic like easiness of washing/care, harmony with other clothing, quality and price. The higher education, income and clothing expense, the more a customer considered ostentatious characteristic like fashionability and reputation of brand in selection of clothing.

• CELLMED
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• v.8 no.4
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• pp.21.1-21.2
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• 2018

The aim of this article is to argue that repeated singing helps to feel 'misery loves company.' Folksong is popular music in the past. Korean folk songs have almost repetitive chorus. The repetitive refrain is made easy for everyone to follow. So, people become comrades who share the chorus together. Repetitive music makes people more intimate and more intimate. So, people feel that they share thoughts and feelings with music. It gives me energy to never give in to destiny. So, they encourage each other to be worth living. They sing together and sympathize and comfort each other's pain. 'Hook song' is the most popular form in these days in Korean music. The form of K-pop (Korean pop), which is gaining popularity worldwide, has many repetitions and concentration of melody. BTS (Bang Tan Sonyundan, Boyband) also tells teens around the world through repetitive melodies that "Let's share our joy and sorrow." This is the highest value of music therapy. BTS is a Korean boy band that has gained a worldwide reputation. Recently, their songs are affecting teenagers all over the world. In this way, the author thinks that the repetition of folk songs was reborn as a 'Hook song' and the repetitive form of music is a good way to give support to anyone. The author thinks this is best accomplished by singing 'misery loves company.'

• The Journal of Economics, Marketing and Management
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• v.10 no.6
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• pp.47-57
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• 2022

Purpose: This study explored the relationship between product characteristics and customer purchase intention in cross-border online shopping. Research design, data, and methodology: Through literature review, the research model of product characteristics and consumers' purchase intention is constructed, and trust is taken as a medium variable. Based on the survey data of Chinese consumers, empirical analysis and hypothesis verification are conducted. This study used SPSS version 21 to confirm the reliability and validity of the research model. To confirm the media effect of the model in this study, the Sobel Test was used. Results: The results of hypothesis identification of this research model showed that 8 of the 11 hypotheses were adopted and 3 were rejected. Results confirmed the relationship between product characteristics (specification, diversity, reputation, novelty, quality) and customer purchase intention. Conclusions: The result from this study had particular theoretical significance for improving the research on cross-border online shopping systems to improve the safety and satisfaction of customers in cross-border online shopping.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.517-523
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• 2021

Audit quality encompasses the key elements that create an environment that maximizes the likelihood that quality audits are performed consistently. This study aimed to identify the impact of auditing quality on the market value of the manufacturing companies listed on the Amman Stock Exchange (ASE). The analytical method was adopted in this research to extract and collect the necessary data. This study hypothesizes that audit quality leads to an increase in the market value by the offering of high-quality services. The study used the panel data approach to analyze cross-sectional data for 41 industrial companies that included time series data for the period (2019-2019). To test its hypotheses, the study used the fixed-effect model. The study found that the audit quality factors (audit office size, client retention period, auditor's fees, and linking with international audit offices) did not have a significant impact on market value. It found also the positive impact of the audit office size on the market value of the listed companies on the ASE for the period from 2009 to 2019. The study recommended the management of the company realize the importance of contracting with audit offices of large size and good reputation because these offices are more capable of increasing their efficiency, qualifying their employees, and thus be fully prepared for the audit process efficiently and effectively.

• Journal of Koreanology Reviews
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• v.1 no.2
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• pp.27-33
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• 2022

The nation's economic development goals of the South Korea were implemented successfully, and a wave of Confucian-inspired fervor for education resulted in unprecedented economic growth in South Korea. Despite the longstanding reputation of Confucianism as an impediment to industrial growth, its beneficial social ideals, such as the deification of study and truthfulness, are now largely viewed as a key driver in South Korea's economy and greater education. Confucianism's positive societal ideals include the veneration of study and sincerity. This study examines the phenomenon of 'English Fever' in South Korean educational history and figured out four main phenomenon to explain the topic of the study Theses are the following: (1) The Growing Influence of English in South Korean Education, (2) The Effects of Teaching English in Schools, (3) The Effect of English Education on Admissions to universities, and (4) Social Implications of English Education. This study finally argues that modern-day South Korea's academic fervor can be traced back to the country's Confucian educational roots and that it has been bolstered by its ideology of an academic accomplishment-centered society and its principle of academic sectarianism. These traits can also be observed in other East Asian nations that uphold the Confucian legacy.

• Smart Media Journal
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• v.12 no.3
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• pp.93-101
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• 2023

In this paper, we investigate the relationship between a company's Intellectual Property (IP) portfolio strength and its success in obtaining venture funding in the Korean digital media & entertainment industry. Using data from 685 Korean digital media & entertainment companies registered in Crunchbase, a global database provider of venture funding information, we found that a strong IP portfolio is positively associated with funding success. Furthermore, our study revealed that the effect of IP portfolio strength on funding success is stronger for younger companies, suggesting that IP portfolio is more critical for firms that have less reputation and track record.

• KDI Journal of Economic Policy
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• v.44 no.1
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• pp.49-75
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• 2022

This paper analyzes how franchise contract conditions are influenced by business structures as well as how contract conditions affect producer surplus by utilizing Korean franchise Information Disclosure Documents for the years 2014-2016. We find that franchise fees tend to increase in line with increases in the numbers of direct stores or the business period. Accordingly, it would be reasonable to check whether the franchise fee is excessive compared to the amount of reputation capital rather than to criticize the absolute level of the franchise fee. Regarding royalty contracts, the larger the discount in the raw materials purchase is, the higher the initial royalty is. Although this appears to be a royalty discount, it can be a means of inducing a raw materials purchase contract by initially setting a high royalty rate and then lowering it after the purchase contract is signed. Concerning the effect on producer surplus, the results show that an increase in franchise fees and royalties negatively affects the franchisee's operating profits but positively affects those of the franchisor's, leading to conflicts over the distribution of economic value added. Based on the findings here, we propose various policy recommendations, specifically reinforcing the contents in the Information Disclosure Document, further activating fixed-rate royalties, and strengthening the qualifications of franchisors when recruiting franchisees.

• Korea Trade Review
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• v.45 no.6
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• pp.55-75
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• 2020

This study examines factors that influence organizational identification of employees who work for foreign multinational corporations in Korea. First, we test whether employee perceptions on leader-member exchange, trust in CEO, and career growth opportunity can influence their organizational identification. second, we also investigate moderation effects of employee perception on subsidiary level factors such as co-operation between the subsidiary and its HQ, firm reputation of the subsidiary, and opportunity to work overseas. 391 survey results from 350 subsidiaries of multinational corporations in Korea has been collected for this study. We found that leader-member exchange, trust in CEO and career growth opportunity had a positive effect on organizational identification of employees who work for foreign subsidiaries of multinational corporations in Korea. We also found partial support for the moderation effects of HQ-subsidiary interrelationship and opportunity to work overseas in the relationship between predictors and organizational identification. With this in mind, I hope this help to reconsider competitiveness of global companies in Korea by increasing organizational identification.