• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.129-137
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• 2019

Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from the Ministry of Finance of Vietnam. Theoretically, tax generates the state budget revenue and is a tool to regulate the economy. The results of statistical tests show that tax has a positive impact on Vietnam's economic growth. However, the effects of direct tax and indirect tax are different. The indirect tax has a positive influence and promote Vietnam's economic growth, while the impact of the direct tax is invisible. There has not been sufficient evidence to confirm that the indirect tax has a more positive impact than the direct tax. To promote economic growth, Vietnam needs to restructure its tax system towards: (1) Increasing the proportion of indirect tax, reducing the proportion of direct tax in the state budget revenue; (2) Expanding tax bases; (3) Reducing tax rates of corporate income tax and personal income tax; (4) Increasing tax rates of environmental protection tax, natural resources tax, value added tax and excise tax on some types of goods which harm health and environment.

• Journal of the Korean Society of Food Culture
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• v.36 no.3
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• pp.284-292
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• 2021

The food service industry has grown larger with changes in the economic and socio-cultural environment. In this saturated food service industry, generation X and MZ are the main consumer forces that demand attention. That is because a generation is the main psychographic factor that reflects personal values and lifestyle based on one's life cycle. From such a perspective, a generation in marketing has been used as a variable to predict a market by supplementing demographic factors. Accordingly, this study classified generations into generation X and generation MZ with the use of the 2019 consumer behavior survey for food by Korea Rural Economic Institute (KREI) and then investigated the factors influencing group and personal dining-out expenses. The analysis was carried out applying the Tobit model using SPSS and R. The positively influential variables on generation X's personal dining-out expenditure were male, single person, high income and simple lifestyle, whereas housewives, personal ethical consciousness, behavioral ethical consciousness, and safe dietary life were negatively influential variables. The positively influential variables on generation MZ's personal dining-out expenditures were male, dual-income, high education level, corporate and governmental ethical consciousness, while the number of family members and safe dietary life were negatively influential variables.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.309-316
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• 2022

In 2011, the 4^th industrial revolution officially occurred and developed in most countries. The fourth industrial revolution has given organizations numerous business opportunities, enabling them to optimize their manufacturing processes, cut costs, and thereby improve their operations. The development of enterprises is a decisive factor in increasing national productivity, thereby improving economic growth and per capita income. Therefore, it is necessary to grasp the digital transformation plan and apply science and technology to domestic enterprises and improve the operational efficiency of the economy. Research on small and medium enterprises in Hanoi, Vietnam, which is considered a successful country in economic development and digital transformation and has become a middle-income economy and a highly open economy, the research results suggest that the ability to apply technology in businesses is capable of improving corporate financial performance. The choice of capital structure favoring debt has a negative effect on the financial performance of the enterprise; that is, enterprises in Vietnam should limit the choice of financing investment projects with debt, on the contrary, enterprises should choose to finance with equity. Finally, the study also discusses managerial implications for improving business performance in the context of the rapidly evolving 4.0 technology revolution.

• Journal of Korean society of Dental Hygiene
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• v.12 no.2
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• pp.275-284
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• 2012

Objectives : The purpose of this study was to examine the oral health behavior of shipbuilding company workers in some regions in a bid to provide information on the oral health plans for industrial fields. Methods : The subjects in this study were 310 workers in 10 shipbuilding companies and suppliers in Jeolla Namdo Province, on whom a self-administered survey was conducted. Results : 1. Concerning general information about the subjects who participated in the research, gender was possessed 94.8% by men and 5.2% by women. Age was the largest in 31~40 years old with 44.2%. Marital status was the largest in the married with 64.5%. It was the largest in under high school graduate with 71.9% for academic background, in 2,000,000 won~3,000,000 won with 49.0% for monthly family income, and in cooking with 33.9% for work field. 2. Research subjects' toothbrushing time was indicated to be the largest in after having breakfast. It was indicated to be twice a day with 41.3% for toothbrushing frequency. 90.3% of the respondents are not using auxiliary oral hygiene devices. 3. Recognition on periodontal health status was found larger in workers whose response was that their own periodontal health status is 'healthy' than workers who responded that their status is 'not healthy.' Workers, who don't have subjective symptom on periodontal status, were indicated to be larger. 4. Ratio of subjects with tooth scaling experience accounted for 59.7%. The ratio of tooth scaling experience was indicated to be different depending on academic background and monthly family income. Conclusions : Academic credential, monthly family income and the line of work were identified as the main factors to affect oral health care of the shipbuilding workers. Oral health education and dynamic implementation of corporate oral health promotion which are designed to meet the needs of workers are required.

• Proceeding of Spring/Autumn Annual Conference of KHA
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• 2006.11a
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• pp.497-502
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• 2006

The main purpose of this study was to identify the problems and the effectiveness of public rental housing constructed by private construction company. To accomplish this, the current situation and the residents' perception were compared between public rental housing and private rental housing through the analysis of existing data collected in March 2005 by Gallup Korea and submitted to Korea Housing Corporate. The results showed that public rental housing contributed to the housing stability for the low income households. Most of the respondents were satisfied with their current housing. The burden of housing cost such as amount of Chunse deposit, however, still needs to be lessened

• Journal of the Korea Academia-Industrial cooperation Society
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• v.13 no.1
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• pp.164-168
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• 2012

This study suggests the direction to narrow down the difference between financial and tax accounting in relation to borrowing costs. Accounting for capitalization of borrowing costs under accounting standards for non-public entities should be revised to converge into KIFRS. The provision of corporate income tax law relating to capitalization of borrowing costs should be applied on the optional basis rather than compulsory application especially for non-public entities. The range of qualifying assets for capitalization under the tax law should be reviewed to comply with KIFRS.

• Korean Management Science Review
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• v.16 no.2
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• pp.1-11
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• 1999

A well-designed location strategy is an integral and important part of corporate strategy for retail firms. The last five years witnessed major changes in retailing industry. A growing city population, rising income levels. and the emergence of suburb areas presented ratailers with new challenges. Mass discount merchandisers and supermarkets expanded rapidly, spreading from Seoul into smaller cities. The rapid increase of mass discount stores raised new concerns and gave rise to the need from a systematic approach to location analysis. In this paper, we present the mathematical background and characteristics of DEA(Data Envelopment Analysis) model, and give a short case study where we apply the DEA model to compute the relative efficiency of 11 Korean mass discount merchandisers. Interpretation of the result is also provided.

• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• Journal of Korea Port Economic Association
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• v.32 no.2
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• pp.123-135
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• 2016

This study uses Data Envelopment Analysis(DEA) to investigate the management efficiency of Korean shipping companies based on business administration costs such as corporate entertainment, advertisement, and labor costs. We analyze shipping enterprises listed on the Korean stock market of the period of 2010-2014. Corporate entertainment, advertisement and labor costs are used as input variables and sales and net income are used as output variables. We use technical efficiency, pure technical efficiency, scale efficiency and returns to scale to propose a plan to improve the efficiency of inefficiency decision-making units (DMUs). The results of the efficiency analysis show that six of the DMUs in the technical efficiency of CCR model and eight of the DMUs in the pure technical efficiency of BCC model are in efficient state. In terms of return to scale, six of the DMUs(24% of all DMUs) show increasing returns to scale, while 13 DMUs(52% of all DMUs) showdecreasing returns to scale. Because multiple efficient state for DMUs exist in the technical efficiency analysis, we conduct a super efficiency analysis. The results show that the efficient state of the twomost efficient DMUs are 1.314 and 1.243, respectively. This implies that these DMUs could maintain their current levels of the efficiency if they increase the amount spent on advertisements, corporate entertainment and labor costs by 31.4% and 24.3%. respectively. We conclude this study by providing the efficiency states of each DMU and target for improving the inefficiencies in each case.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.40 no.4
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• pp.38-45
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• 2017

As the competitiveness of SMEs (small and medium enterprises) is getting more and more improved and globalized, the government provides various consulting services to secure the competitiveness of small and medium firms and support stable growth. However, the assessment of the result from the government's support is generally focused on non-financial factors, such as customer satisfaction and analysis of improvement effect. This paper is in regards to the statistical analysis of how much the government's support in the form of providing consulting services contributes to financial outcomes in terms of profitability and growth. ROA (return on asset) and ROS (return on sales), which are investment profitability and sales profitability respectively, are chosen as an indicator of profitability. For analysis of growth, sales revenue and total asset growth are used. The samples are 44 corporations which are supported by government, and 150 corporations which are selected for comparison, with corporate growth support center program by the Ministry of Trade, Industry, and Energy chosen as the consulting model. After gathering the yearly balance sheets and income statements of the samples from CRETOP, Korea Enterprise Data, the analysis is conducted in the way of identifying the statistical significance of financial difference in the same period between corporates taking consulting services and corporates which have not, and the difference of financial outcomes from the corporates taking consulting services before and after consulting services. As a result, in terms of business growth, it is turned out to have positive difference both in growth ratio and profitability compared to the compared corporations at the significant level. Therefore, it is obvious that the consulting program which government provides to SMEs have direct influence practically to the corporates' management performance.