• Journal of Digital Convergence
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• v.18 no.11
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• pp.177-185
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• 2020

The spread of COVID-19 has caused confusion in the education field as it has led to the implementation of untact classes without preparation. The purpose of study is to find ways to effectively design and operate untact classes for tax accounting department. The survey and FGI were conducted on professors and learners. As a result, video classes through lecture shooting and PPT-based video conversion were the most utilized. Students prefer these two types most, because they can learn repeatedly regardless of time and space. The improvement measures are as follows. For video classes that reflect various characteristics of the subject, supporting for equipment and human resources is needed, and for professors, teaching support for untact classes and education on equipment manipulation is needed. Continuous Quality Improvement for untact classes should be overhauled. In the future, in-depth research is needed to various majors, this will help find ways of untact classes suitable for the characteristics of the subjects.

• Journal of Digital Convergence
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• v.20 no.4
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• pp.529-539
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• 2022

This study analyzed the index change in efficiency and productivity for the tax reorganization project of the regional headquarters of Korea Asset Management Corporation using panel data for 3 years from 2017 to 2019 using the DEA-Malmquist analysis model. According to the DEA analysis result, the average of the efficiency by the CCR model of the regional headquarters tax reorganization project of the Korea Asset Management Corporation was 0.671 in 2017, 0.772 in 2018, and 0.699 in 2019, and the average of the efficiency by the BCC model was 0.798 in 2017, 0.851 in 2018 and 0.771 in 2019. As a result of analyzing the Malmquist productivity index, the time series average productivity index MPI increased by 4.5%. These results appear to be attributable to the increase in technological efficiency, technological change, and scale-efficiency change rather than the decrease in net efficiency change. Looking at the change in MPI by year, it decreased by 14.6% in 2017-2018, but increased significantly to 27.8% in 2018-2019. Through the results of DEA analysis of specific tax projects of public corporations, each regional headquarters of Korea Asset Management Corporation will be able to contribute to reinforcing business capabilities through mutual benchmarking.

• 한국디지털정책학회:학술대회논문집
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• 2004.11a
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• pp.435-448
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• 2004

While Internet promises ubiquitous access, it also creates a fundamental challenge to the traditional ownership toward digital assets traded in e-commerce market. Sharing digital information freely through shared networks leads to many untapped business opportunities, but uncontrolled digital asset transaction undermines many electronic business models. Thus, in this Internet age, proper protection and safe delivery of Intellectual Property (IP) and its representation as digital assets would be a crucial ingredient of building trust in upcoming e-business environment. In this paper, we give a general structural diagram of Intellectual Property Management and Protection (IPMP) and implement an IPMP prototype based on the RSA encryption algorithm and XrML (eXtensible rights Markup Language) WORK tags to show how proper protection and safe delivery of the intellectual property is achieved. This study concludes that IPMP mechanism may contribute significantly to the volume and quality of e-commerce market.

• Asia-Pacific Journal of Business
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• v.14 no.3
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• pp.1-16
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• 2023

Purpose Despite the ongoing digital transformation, it is not clear whether emerging market firms follow their manufacturing FDI path in the emerging digital industries. This paper examines how digital orientation affects the location strategies in internationalization and how the existing innovation capacities moderate the link between digital orientation and the location strategies. Design/methodology/approach This study chooses the Chinese setting for research design because digital transformation is already prevalent in the society and the cases of outward expansion are salient among the emerging markets. It uses the panel dataset of 976 Chinese listed firms that consists of 6,648 observations spanning from 2007 to 2017. Ordinary least square regression is used for the statistical approach with a one-year lag in the model. Findings Digital orientation increases a likelihood of emerging multinationals' entries in developed countries, and a high level of innovative capacities strengthens the link. Two groups seem to prefer entries in developed countries: firms with a high level of digital orientation with a high level of innovative capacities and firms with a low level of digital orientation, if with a low level of innovative capacities. The former reflects the context of digital transformation and the latter hints at the tax avoidance or interests in real estate. Research implications or originality While emerging multinationals are known to prefer entries in developing countries for capacity arbitrage, our results forecast that their FDI strategies may have a drastic change as digital transformation deepens.

• Journal of Digital Convergence
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• v.15 no.11
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• pp.133-146
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• 2017

In recent years, the development and market participation of major makers of next-generation eco-green vehicles has been accelerating. Consumer interest has also increased. Consumer characteristics, consumption type, characteristics of next-generation eco-friendly vehicles, and government policies on next eco-green vehicles. The results of this study are as follows. In Korea, there was no significant difference by gender, age, monthly average income, and consumer type. However, there was no significant difference in purchase intention by gender, age, and monthly income, Respectively. In the case of Japan, there was no significant difference by gender, age, monthly income, and consumer type. In Korea, on the other hand, images such as brand, color, and design have positive effects on eco-friendly vehicles. In the case of Japan, image and stability have a positive effect on consumers' purchasing behavior. Therefore, it is important for Japanese consumers to consider not only the image of purchasing an eco-friendly vehicles, but also the safety of the vehicles body, appear. In the case of Korea, the socio-environmental value-seeking type has a significant relationship with the purchasing intention. In the case of socio-environmental value-seeking type, the government's support policy such as carbon dioxide tax, direct support from the national or local governments, gasoline tax, Carbon tax and fuel related tax relief showed positive effects. In the case of Japan, the price-seeking type and the socio-environmental value-seeking type were found to have a significant relationship with the purchasing intention. Both the price-seeking type and the socio-environmental value-seeking type showed that the carbon dioxide tax, Direct support, gasoline tax, gasoline tax, and carbon tax, etc. have positive effects.

• Journal of Digital Convergence
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• v.16 no.8
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• pp.109-116
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• 2018

This study examines legal regulations and major issues related to income taxation of religion in the income tax law enacted from 2018, and examines the right improvement method. The purpose of this study is to propose an improvement plan through the analytical review of the legal issues related to the income of religion in 2018 and the main issues of taxation. The results of this study are as follows: First, it is the best way to define religious income as a separate item in earned income. Second, it is the best way to apply the deduction system for earned income in the application of deductible expenses. Third, precise and transparent reporting on income of religious persons is required, and a measure should be enforced to impose withholding tax obligations. Fourth, in order to restore transparency and reliability of expenditure related to religious activities, it should be expanded to submit details of total income and expenditure of religious groups. This study provides practical implications for the related field research by providing the starting point and basic data of the discussion on the income taxation system of the religious person.

• Journal of Digital Convergence
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• v.5 no.1
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• pp.141-157
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• 2007

Due to the development of Internet and networking technologies, it is much more easier to get in touch with public service through the web services such as tax, travel information, getting a job, etc. In order to measure the quality of official government web sites, we are to test the difference between the web quality of the government sites and the offline feature of the same official service by means of customer perspectives. The resulting of this study show that the quality of official web site has been improved so far though such areas as privacy, security needed to be updated. Especially the web interface or contact point of the digital media should be reflected customer's need so that the online materials may be quickly updated according to the request of client's.

• Journal of Digital Convergence
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• v.12 no.7
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• pp.197-203
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• 2014

This study deals with a comparative analysis on reverse mortgage loans and mortgage loans in order to pave a path for activation of real estate financing. The fact-revealing analysis was conducted through surveys based on theoretical consideration and advanced researches, which has drawn a range of findings. As the results of this study, the important findings concerning the improvement on the activation of practical housing reverse mortgages are applicable to all real estate, diversifying the tax benefits, and deregulation of 1 house, etc. and findings concerning the improvement to activate mortgage loans are diversifying types of interest rates, diversifying types of repayment, tax benefits for less than 15 years maturity period, and granting benefits(low interest rates, higher loan limits) to low-income households, etc. This study has a significance for providing basic materials in order to accomplish advanced finance policies along with social welfare services as suggesting measures to improve and activate real estate financing through the findings out of the fact-revealing analysis conducted as above.

• Journal of Digital Convergence
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• v.15 no.12
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• pp.233-238
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• 2017

Although numerous theoretical and empirical studies on the capital structure have been performed, the studies on the capital structure of the high potential enterprises have not been worked. This paper performed empirical analyses for the first time to find out the determinants of capital structure of the high potential enterprises of Korea using the financial data of the manufacturing high potential enterprises listed on the Korea Exchange and KOSDAQ during 2010~2016. The results of regression analyses with debt ratio as dependent variable and profitability, firm size, asset tangibility and non-debt tax shield as independent variables show that the coefficients were relatively significant. The variables of the profitability and the tangibility were found to have positive relationship with the debt ratio. The non-debt tax shield were found to have in general positive relation with the leverage.

• Journal of Digital Convergence
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• v.13 no.9
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• pp.89-98
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• 2015

To celebrate the convergence era, Park Geun-Hye government has adhered to the principle sets out to secure revenue no tax increase due to the underground economy legalization, etc. Recently due to the tax deduction policies such as cash receipts and credit card is like getting better transparency on income. However, focusing on the self-employed Evaded income scale is increasing steadily. For the underground economy legalization, it has the plan to increase the transparency of the capital market due to the strengthening of the cash receipt system and the mobile payment market. The purpose of this study is that it hopes the domestic mobile payment market is expanding for the underground economy legalization. To this end, domestic financial companies are hoping to develop a variety of additional services. And the mobile payments market is hoping to gain the trust our customers due to safety and security, etc. As a result the underground economy is expected to disappear naturally.