• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.103-115
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• 2020

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.2
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• pp.1328-1338
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• 2015

The purpose of the study was to examine the relationships between cognitive coping, sick role behavioral compliance, depression, and life satisfaction of hemodialysis patients based on the stress-coping model. The research is cross-sectional survey, 150 participants were recruited from 4 local clinics in Chungcheongbuk-do. As a results, the cognitive coping scores were significantly related to sick role behavioral compliance, depression, and life satisfaction. The coping strategies explained 20.5%, 10.5%, and 24.6% of the variances in sick role behavioral compliance, depression, and life satisfaction, respectively. The most powerful coping strategy was positive refocusing in sick role behavioral compliance, depression, and life satisfaction. The results of the study indicate that cognitive coping plays an essential role for psychological adaptation of hemodialysis patients. Therefore, the development and application of intervention program to improve adaption of hemodialysis patients are required.

• Structural Engineering and Mechanics
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• v.58 no.2
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• pp.231-242
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• 2016

To minimize the compliance of frame, a method to optimize the topology of bracing system in a frame is presented. The frame is first filled uniformly with a truss-like continuum, in which there are an infinite number of members. The frame and truss-like continuum are analysed by the finite element method altogether. By optimizing the distribution of members in the truss-like continuum over the whole design domain, the optimal bracing pattern is determined. As a result, the frame's lateral stiffness is enforced. Structural compliance and displacement are decreased greatly with a smaller increase in material volume. Since optimal bracing systems are described by the distribution field of members, rather than by elements, fewer elements are needed to establish the detailed structure. Furthermore, no numerical instability exists. Therefore it has high calculation effectiveness.

• Transactions of the Korean Society of Automotive Engineers
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• v.14 no.1
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• pp.25-30
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• 2006

This study is about an optimum design to improve the kinematic and compliance characteristics of a torsion-beam suspension system. The kinematic and compliance characteristics of an initial design of the suspension was obtained through a roll-mode analysis. The objective function was set to minimize within design constraints. The coordinates of the connecting point between the torsion-beam and the trailing arm were treated as design parameters. Since the torsion-beam suspension has large nonlinear effects due to kinematic and elastic motion, Genetic Algorithms were employed for the optimal design. The optimized results were verified through a double-lane change simulation using the full vehicle model.

• Journal of Ocean Engineering and Technology
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• v.10 no.2
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• pp.98-105
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• 1996

A method is proposed to evaluate the elastic-plastic fracture resistance curve only with load displacement records without the crack length measurement in CT specimen. This method is based on the idea that the effect of plastic deformation and the crack growth can be measured only by using a load-displacement record. If we know the reference-load curve representing the hardening of specimen, then the crack extension can be calculated by the elastic compliance determined from the load ratio. The results of this proposed method were compared to those of the elastic-plastic fracture resistance curve for the ASTM standard unloading compliance method. The experimental results for two kinds of ductile materials showed that the proposed method well simulates the material J-R curves. This method is currently applied for CT specimens. but it can be extended to the other specimen geometries.

• Journal of the Korea Safety Management & Science
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• v.17 no.3
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• pp.143-148
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• 2015

The study examined the relationship between workers' safety awareness, safety performance and the components of the intelligent image analysis system in accordance with preventing the workers from safety hazard in dangerous working area. Based on the safety performance model, we include safety knowledge, safety motivation, safety compliance and safety participation, and we also define three additional factors of the intelligent image analysis system such as functional feature, penalty and incentive by using factor analysis. SEM(Structural Equation Modeling) analyses on the data from the total of 73 workers showed that functional feature of intelligent analysis system and incentive were positively related to safety knowledge and safety motivation. And mediation effects of the relationship were verified to safety compliance and safety participation through safety knowledge as well.

• Journal of the Korean Society for Precision Engineering
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• v.14 no.9
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• pp.68-79
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• 1997

A six DOF fine manipulator based on magnetic levitation is developed. Since most of magnetic levitation system are inherently unstable, a proposed magnetically levitated fine manipulator is implemented by use of an antagonistic structure to increase stability. From mathematical modeling and experiment, the equations of motion are derived. In addition, a six DOF sensing system is implemented by use of three 2-axis PSD sensors. A model reference-$H_{\infty}$ controller is applied to the system for the position control, In application of the fine manipulator, a wafer probing system is proposed to identify nonfunctional circuts. The probing system requires compliance to avoid destruction of DUT(device under test). A feedfor- ward-PD controllers are presented by the terms of the position accuracy, the settling time and the force accuracy.y.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1175-1184
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• 2020

This research examines the personal (i.e., Machiavellianism) and situational factors (i.e., tax climate) that are believed to be psychologically salient aspects in tax compliance. To the best of our knowledge, no research has been carried out to investigate the interaction effect of the two factors. This study uses a paper-and-pencil laboratory experiment 2x2 between-subject factorial design that involved 158 participants. The results indicate that a taxpayer who has a low Machiavellianism score or who is in a high synergistic tax climate reports a higher level of income. In the high synergistic tax climate, where tax norms apply, personal ethics do not play a significant role in tax compliance decisions. Where the synergistic relationship between taxpayer and authorities is low, personal ethics play an important role, i.e., low Machiavellians report a higher reported income than high Machiavellians do. This research contributes to the literature that deviates from the traditional model of tax compliance. Taxpayers are not always rational, but they might pay tax for reasons other than financial motives (Alm, 1991, 2018), that is, personal ethics in this study. This research implies the need for policymakers to consider other approaches rather than only relying on audits and fines.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2002.05a
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• pp.108-113
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• 2002

This paper presents a multi-step structural design optimization method fur machine tool structures using a genetic algorithm with dynamic penalty. The first step is a sectional topology optimization, which is to determine the best sectional construction that minimize the structural weight and the compliance responses subjected to some constraints. The second step is a static design optimization, in which the weight and the static compliance response are minimized under some dimensional and safety constraints. The third step is a dynamic design optimization, where the weight static compliance, and dynamic compliance of the structure are minimized under the same constraints. The proposed design method was examined on the 10-bar truss problem of topology and sizing optimization. And the results showed that our solution is better than or just about the same as the best one of the previous researches. Furthermore, we applied this method to the topology and sizing optimization of a crossbeam slider for a high-speed machining center. The topology optimization result gives the best desirable cross-section shape whose weight was reduced by 38.8% than the original configuration. The subsequent static and dynamic design optimization reduced the weight, static and dynamic compliances by 5.7 %, 2.1% and 19.1% respectively from the topology-optimized model. The examples demonstrated the feasibility of the suggested design optimization method.

• Journal of Korean Public Health Nursing
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• v.21 no.2
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• pp.125-133
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• 2007

Purpose: To identify the compliance level with therapeutic regimen among patients with hypertension residing in rural communities. Method: A descriptive-retrospective research design was employed. One hundred patients with hypertension using 8 Primary Health Care Posts under W Public Health Center were randomly recruited on the basis of being over 35 years of age. After obtaining written consent, the patients underwent direct interviews with a structured questionnaire carried out by 8 public health practitioners. Descriptive statistics and binary logistic regression were utilized. Results: In a binary logistic regression model adjusted for age, sex, education, income, and occupation, those who were receiving medication (OR=5.34), were undergoing a weight control program (OR=4.45), restricted alcohol (OR=9.93), or smoking cessation (OR=25.59) as recommended by medical or health professionals were more compliant (p<.05) while those under a low salt diet, exercise, and stress management were not significant statistically (p>.05). Conclusions: Further research should be conducted to validate these findings so as to facilitate the development of nursing intervention strategies for improving the compliance of hypertensive patients in respect to medication and life style modification.