• 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.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.671-680
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• 2020

This study develops the model to estimate the links between social capital, social entrepreneurial self-efficacy, perceived desirability and social entrepreneurial intention. Besides exploring the direct impacts of social capital, social entrepreneurial self-efficacy, and perceived desirability on social entrepreneurial intention, this study also focus on discovering the mediating roles of perceived desirability and social entrepreneurial self-efficacy on this relationship. Throughout adopting measures from some previous studies, the authors design the questionnaires and distribute to students in Vietnam. The study presents some demographic information of 289 students, who are studying at university and colleges in Vietnam. Then, the validity and reliability of scales are assessed using the value of Cronbach's alpha, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). In addition, by utilizing the structural modeling structure (SEM), the authors show that social capital plays the important role in shaping social entrepreneurial self-efficacy, perceived desirability, and social entrepreneurial intention. Interestingly, besides the direct effects on social entrepreneurial intention, perceived desirability and social entrepreneurial self-efficacy also mediate the correlation between social capital and social entrepreneurial intention. Also, with the interesting findings of the study, the authors propose several recommendations for policy-makers, educators and academics to promote the social entrepreneurship and innovation among Vietnamese students.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.469-477
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• 2020

The main objective of this paper is to examine the applicability of Linan and Chen's entrepreneurial intention model (EIM) in predicting the entrepreneurial intention. EIM is an adaptation of the Theory of Planned Behavior that focuses on entrepreneurial intention and hypothesizing slightly different patterns of relationship with regards to subjective norms. The model also includes human capital and demographic factors. Snowball sampling method was used to collect data using the entrepreneurial intention questionnaire (EIQ) through several social media platforms. The survey indicates that the overall entrepreneurial intention of Saudi students is high (mean = 5.41). Eight out of the seventeen hypothesized relationships were found to be significant. Among the demographic variables, gender-personal attitude was significant whereas self employment experience and years of business education were found to be significantly related with perceived behavioral control. The statistical analysis using partial least square structural equation modelling validated the model. All the three antecedents of entrepreneurial intention were significantly related with entrepreneurial intention. The results of this study will help policy makers to get deep understanding into the phenomenon of entrepreneurship among Saudi university students and thereby develop a conducive environment. This study also validates the entrepreneurial intention model in a different cultural context.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.1041-1047
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• 2020

The intention of this paper is to give a better understanding about the implementation of sustainable manufacturing practice in the textile companies in Indonesia as one of the promising sectors in the manufacturing industry. The data was collected by taking a case study approach in one of the leading textile companies in Indonesia. Questionnaire and interview techniques were used to gather in-depth information about the implementation of a sustainable concept in the company. The result reveals that the extent of the implementation of Sustainable Manufacturing Practices (SMP) in the companies are at a level of moderate to high. From the three dimensions measured which are environment, economy, and social dimensions, the evaluation result shows good performance in terms of the implementation of sustainable concepts, like low level of gas emission, high percentage of renewable energy usage, cost reduction rate, high quality of life, etc. From this result, the authors then develop a sustainable manufacturing model in the wider coverage to be implemented not only in the textile industry but is expected to be implemented in manufacturing sectors as well. This model consists of at least seven basic archetypes which are divided into three dominant areas: technological innovation, economical, and social areas which aim to bring better performance in the manufacturing industry of Indonesia.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.51 no.4
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• pp.435-443
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• 2018

The Antarctic krill Euphausia superba is important commercially and ecologically as a basic component of the Antarctic Ocean ecosystem. To manage this resource, it is important to determine the distribution and standing of krill in the water layer. Acoustic methods can capture information about the entire water layer quickly. Acoustic surveys were conducted from March 3 to March 14, 2017, using the commercial fishing boat Sejong (7,765 tons). Acoustic systems with a frequency of 38 kHz and a 200 kHz commercial echo sounder (ES70, Simrad, Norway) were used and the acquired data were processed using post processing software. The density and standing of Antarctic krill were determined using the two-frequency difference method, using the characteristics of two frequencies. To compare the frequency difference of krill, the method using the frequency difference according to the krill length, recommended by the Commission for the Conservation of Antarctic Marine Living Resources (CCAMLR) and the values extracted according to the krill length at survey stations where only krill were collected during the study period, were compared. The frequency difference ranges were 3.96-5.91 dB and -3.0~13.8 dB, respectively.

• Journal of Convergence for Information Technology
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• v.10 no.2
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• pp.82-88
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• 2020

The purpose of this study is to obtain basic data on the optimization of firing process conditions for enamel coating in chemical heat exchanger. The method of increasing the firing temperature in order to apply enamel coating to shell & tube type heat exchanger was examined. The temperature distribution of the heat exchanger in the firing kiln was numerically calculated using a commercial CFD program. The structural safety of the heat exchanger was confirmed by thermal stress analysis using the FSI method. Numerical analysis and experimental results show that there is a problem of safety due to temperature difference when the heat exchanger at room temperature is directly put into a firing kiln at 860℃. Therefore, a preheating process is need to reduce the temperature difference. As in Case2 with fewer firing steps, the first stage preheating temperature of 445℃and the second stage firing temperature of 860 ℃are considered to be most suitable.

• Journal of rehabilitation welfare engineering & assistive technology
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• v.11 no.3
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• pp.239-245
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• 2017

In the current study, the relationships between abdominal adipose tissue depots and skinfold thickness, body circumference and composition, and blood lipids and pressure were investigated in adolescent obese man. Total abdominal adipose tissue (TAT) and subcutaneous adipose tissue (SAT) were correlated with skinfold thickness. Especially subscapular skinfold was highly correlated with TAT and SAT, and it was found that chest skinfold was the only predictor for estimating visceral adipose tissue (VAT). Body circumference and body composition were associated with TAT and SAT, not VAT, and correlation coefficient of waist circumference was highest. On the other hand, body fat mass was highly correlated with TAT and SAT than %body fat and fat free mass. It was also shown that blood triglyceride concentration and systolic blood pressure were the only predictor for estimating VAT and SAT respectively.

• The Journal of Fisheries Business Administration
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• v.47 no.3
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• pp.71-92
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• 2016

This study examines the effects of consumer beliefs for food certifications on the behavioral intentions and the behavioral intention biases to purchase the certified seafoods by a subjective probability model which is on the basis of the mathematical probability model and the covariance model. The food certifications used on this study are 'Organic foods', 'Traceability system of food products' and. 'HACCP'. The representative foods of fishery products on this study is seasoned laver. The current study showed the following results. First, consumers have more than two different beliefs each for all certifications which are the subjects of this study. The beliefs of the certifications have an impact on the consumers when they consider to buy the certified seafood products. Second, consumers try to persuade by themselves to ensure that their particular belief about the certification could lead to a purchase the seafood products. Consumer beliefs of the "environmentally friendly production" on the organic foods certification is an important factor as much as the "guarantee of food safety" belief making a positive purchasing behavior intentions(PBI) bias for the organic seafood products. Consumers also have a positive PBI bias for certified seafood products in all certifications as long as a certification is considered to "guarantee the transparency of the food distribution process" as its belief. 'Traceability system' was the only one which didn't generate a positive PBI bias from the belief of "guarantee of food safety" out of three certifications.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.17 no.2
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• pp.39-44
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• 2017

In this study, we compared the perception of absolute purchase of equipment for broadcasting equipment purchasing demand according to the rapid change of domestic content production and distribution method, and the degree of information such as technical reliability and system stability of domestic broadcasting equipment perceived by consumer The effects were analyzed through a research model. Due to the lack of existing research data on broadcasting equipment demand, we conducted in depth interviews with surveys of broadcasting equipment and surveys. As a result of analysis, compared to foreign equipments, there are many cases of purchase of domestic equipments, systems, and block purchases. To improve the preference and satisfaction of Korean broadcasting equipment, which is recognized by domestic demand for broadcasting equipment, it is urgent to improve the technical reliability and to develop core key equipment and to expand the demand of domestic equipment limited to small power transmitter antenna and monitor equipment. It is urgent to develop in order to develop overseas and to support the domestic market to secure the domestic market.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.17 no.2
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• pp.239-244
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• 2017

The demand for electric power is increasing every year. All facilities operating at power stations and all facilities used in transmitting high volumes of electric power are therefore expected to operate with a high degree of reliability. 6.6 kV XLPE 100 SQ 1C cables are used to deliver high levels of generated electric power. Depending on the method of manufacture, installation environment, and usage conditions, the deterioration processes of power cables start from the instant of operation. Cable junctions may break down in three years from the start of operation due to manufacturing or construction defects. We have invented the first device in Korea to monitor the status of live cables and installed these at Korea Western Power Co., Ltd.. We have set the criteria to determine deterioration status and specified the degree of deterioration at which one should replace the cables. In this paper, we present the effect of insulation layer and sheath on the insulation resistance status in cables.