• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.2
• /
• pp.175-182
• /
• 2021

The purpose of this study is to propose policy implications for improving the efficiency of corporate income tax management in Vietnam, by analyzing the study factors affecting the efficiency of corporate income tax management (evidence from Mekong Delta provinces, Vietnam). This study used a primary data collection method and collected data of 329 enterprises, including 49 joint-stock companies and 280 limited liability companies in 3 provinces - Tra Vinh province, Soc Trang province, and Ben Tre province. By using the binary regression method, the author discovered eight factors affecting the efficiency of corporate income tax management in the Mekong Delta region such as the time of operation of the enterprises, type of business, gender, business results, tax amount temporarily paid, compliance with tax policies, business scale, and tax debt ratio. From the above research results, the author proposes policies to support Tax Departments to improve the efficiency of corporate income tax management in the Mekong Delta region in the future. These policies include - for further promoting the tax policy propaganda to enterprises, tax authorities need to promptly handle tax arrears, enhance the inspection of tax debt enterprises, and focus on the business models, gender, age of the business owners, etc.

• Asia-Pacific Journal of Business
• /
• v.11 no.1
• /
• pp.115-143
• /
• 2020

Purpose - The purpose of this study is to expand the taxpayer's rights protections, which are covered in the previous studies, and to suggest ways to increase tax inspection efficiency as a way to induce fidelity reporting under the final tax return system and to lower tax compliance costs. Design/methodology/approach - The tax audit is a necessary system for the taxpayer to induce self-reporting in a sincere manner, but it is necessary to harmonize the realization of fair taxation and the rights of taxpayers because it is likely to infringe taxpayer rights in the process. Research implications or Originality - The purpose of this study is as follows. First, the government will seek ways to improve tax investigations to strengthen the protection of taxpayers' rights by increasing the fairness and procedural transparency of the current tax investigation system, as pointed out in the National Tax Administration Reform T / F. Second, we will consider ways to enhance the effectiveness of tax audit as a means of inducing faithful tax in Korea's tax system, which assumes sincere taxpayers.

• Research in Community and Public Health Nursing
• /
• v.32 no.2
• /
• pp.205-219
• /
• 2021

Purpose: This concept analysis was conducted to clarify 'parents' treatment adherence for an epileptic child or adolescent'. Methods: The analysis used a hybrid model comprising three phases: theoretical phase, fieldwork phase, and integration phase. In the theoretical phase, fifty studies were reviewed. Interviews with four parents of epileptic children or adolescents were conducted during the fieldwork phase. In the integration phase, the results derived from prior phases were synthesized and clarified. All phases were performed cyclically. Results: The concept, 'parents' treatment adherence for an epileptic child or adolescent' was defined as parents' voluntary and goal-directed behavior towards the epilepsy treatment for their children: a collaborative decision-making process with health-care providers, establishing a support system, adaptability to the treatment plans, and appraisals of the child's health condition. Conclusion: This achievement is thought to contribute to improving the accuracy and validity of the concept measurement. It has implications for additional research on how the concept 'treatment adherence' differs in diverse health problems and other population groups than parents of children and adolescents with epilepsy.

• Journal of Home Health Care Nursing
• /
• v.29 no.2
• /
• pp.216-224
• /
• 2022

Purpose: This study aimed to investigate the influence of the perception of the importance of patient safety management and culture on employees' safety performance in small and medium -sized hospitals. Methods: The participants comprised 119 hospital employees, including nurses, doctors, and medical technicians. Data were analyzed through descriptive statistics, t-test, ANOVA, Pearson's correlation coefficients, and multiple regression analysis using the SPSS program. Results: The mean safety performance was 4.09±0.34, mean safety compliance was 4.12±0.44, and safety participation was 4.06±0.38. There were significant differences in safety performance by gender and job. Safety performance and its assocation with both perception of importance on patient safety management and, perception of patient safety culture showed a positive correlation. Safety performance was influenced by the perception of patient safety culture. The explanatory power was 15.7%. Conclusion: Based on these results, improving the perception of patient safety culture is necessary to increase safety performance. To this end developing and applying an interprofessional safety performance education program for employees in small and medium-sized hospitals is vital.

• The Korean Journal of Food & Health Convergence
• /
• v.9 no.4
• /
• pp.19-23
• /
• 2023

The integration of ChatGPT, an AI-powered language model, is causing a profound transformation within the food industry, impacting various domains. It offers novel capabilities in recipe creation, personalized dining, menu development, food safety, customer service, and culinary education. ChatGPT's vast culinary dataset analysis aids chefs in pushing flavor boundaries through innovative ingredient combinations. Its personalization potential caters to dietary preferences and cultural nuances, democratizing culinary knowledge. It functions as a virtual mentor, empowering enthusiasts to experiment creatively. For personalized dining, ChatGPT's language understanding enables customer interaction, dish recommendations based on preferences. In menu development, data-driven insights identify culinary trends, guiding chefs in crafting menus aligned with evolving tastes. It suggests inventive ingredient pairings, fostering innovation and inclusivity. AI-driven data analysis contributes to quality control, ensuring consistent taste and texture. Food writing and marketing benefit from ChatGPT's content generation, adapting to diverse strategies and consumer preferences. AI-powered chatbots revolutionize customer service, improving ordering experiences, and post-purchase engagement. In culinary education, ChatGPT acts as a virtual mentor, guiding learners through techniques and history. In food safety, data analysis prevents contamination and ensures compliance. Overall, ChatGPT reshapes the industry by uniting AI's analytics with culinary expertise, enhancing innovation, inclusivity, and efficiency in gastronomy.

• Journal of the Korean Society of Industry Convergence
• /
• v.26 no.5
• /
• pp.765-774
• /
• 2023

The Ministry of Employment and Labor implemented the process safety management(PSM) system from 1996 to prevent major industrial accidents caused by chemical substances, but the number of accidents did not drastically decrease. Even in workplaces with excellent PSM ratings, large-scale chemical accidents still occur due to non-compliance with safety work procedures and insufficient safety measures during maintenance and other work. Accordingly, the chemical accident risk warning system was introduced in 2014 to supplement the PSM system and prevent accidents that may occur during regular or unexpected maintenance and repair work. In the meantime, changes in the safety management system have been checked since the introduction of the chemical accident risk warning system at chemical handling workplaces, and based on the results, a plan for upgrading this system has been proposed. The effect of the CARW system was found to directly prevent accidents through wired and on-site consulting and post-management at the workplace and indirectly contribute to the establishment of a safety and health management system at the workplace, such as improving safety culture awareness.

• Korea Trade Review
• /
• v.46 no.4
• /
• pp.149-166
• /
• 2021

This paper aims to reduce the frequency of dangerous goods storage accidents in China. Advocating the managers of warehousing and logistics enterprises to pay attention to the operation process of dangerous goods warehousing business. Improving the safe storage and management capabilities of dangerous goods warehouses. This article first collects official data on dangerous goods storage accidents in China and conducts a general statistical analysis of the accidents. Based on the results of accident statistics and related literature research on dangerous goods storage management, establish a dangerous goods storage safety management factor system, use the analytic hierarchy process, establish a factor importance questionnaire and implement data collection. Through statistics, this paper finds that the storage accidents of dangerous goods in China in the past ten years mainly occurred in the inbound phase of dangerous goods and the storage phase of dangerous goods warehouses. Through the results of the analytic hierarchy process, it is found that the professionalism of the dangerous goods storage practitioners, the compliance of the practitioners with safety regulations, and the awareness of operational safety are the most important.

• Korean Circulation Journal
• /
• v.53 no.9
• /
• pp.594-605
• /
• 2023

Acute myocardial infarction (AMI) is a major cause of morbidity and mortality in the Asia-Pacific region, and mortality rates differ between countries in the region. Systems of care have been shown to play a major role in determining AMI outcomes, and this review aims to highlight pre-hospital and in-hospital system deficiencies and suggest possible improvements to enhance quality of care, focusing on Korea, Japan, Singapore and Malaysia as representative countries. Time to first medical contact can be shortened by improving patient awareness of AMI symptoms and the need to activate emergency medical services (EMS), as well as by developing robust, well-coordinated and centralized EMS systems. Additionally, performing and transmitting pre-hospital electrocardiograms, algorithmically identifying patients with high risk AMI and developing hospital networks that appropriately divert such patients to percutaneous coronary intervention-capable hospitals have been shown to be beneficial. Within the hospital environment, developing and following clinical practice guidelines ensures that treatment plans can be standardised, whilst integrated care pathways can aid in coordinating care within the healthcare institution and can guide care even after discharge. Prescription of guideline directed medical therapy for secondary prevention and patient compliance to medications can be further optimised. Finally, the authors advocate for the establishment of more regional, national and international AMI registries for the formal collection of data to facilitate audit and clinical improvement.

• Korean journal of food and cookery science
• /
• v.21 no.3 s.87
• /
• pp.290-300
• /
• 2005

Increased sanitation management of foodservice establishments is required because most of the reported foodborne-disease outbreaks were in the foodservice industry. The purpose of this study was to determine the important control points for good sanitation. In this study, we inspected twenty foodservice establishments in Seoul, Kyunggi, Kyungnam with a self-developed monitoring tool. These foodservice establishments included secondary schools, universities, and industries. Six of them had appointed as the HACCP-certified establishments from the Korea Food and Drug Administration. The inspection was conducted from June to August in 2002. The inspection tool consisted of nine dimensions and sixty-five items. The dimensions were 'personal sanitation', 'supply of raw food', 'food storage', 'handling of raw food and ready-to-eat', 'cleaning and sterilization', 'waste control', 'pest control', and 'control of establishment and equipment' The highest possible score of this inspection tool is 105 points. Statistical data analysis was completed using the SPSS Package(11.0) for descriptive analysis Kruskal-Wallis. The score for the secondary schools (83.6 points) was higher than for the others and number of in compliance item was 50.9 on average. Therefore, we concluded that the secondary schools' sanitation condition was good. The foodservice establishments acquired HACCP certification was 89.7 points, which was significantly higher than that of establishments not applying foodservices in total score. Instituting the HACCP system in a foodservice is very effective for sanitation management. Many out of the compliance observations were found in the dimensions of 'waste control', 'control of establishment and equipment', and 'supply of raw food' 'Clean condition of refrigerator' item was $65\%$ out of the compliance that was the highest percent in this study. 'Notify and observance of heating/reheating temperature' was $45\%$ out of compliance. Items which were over $30\%$ out of compliance were 'sterilization of knifes and chopping boards in cooking', 'education of workers', 'maintain refrigerator temperature blow $5^{\circ}C$', and 'countermeasure of infection workers' In the results, most of the foodservice establishments were poorly managed in temperature control and cross-contamination. The important control points revealed in this study were preventing contamination, cooking temperature compliance, management of raw food and refrigerator. Therefore foodservice establishments should pay attention to education and training about important control points. The systematic sanitation management monitoring tool developed in this study can be effectively applied for conducting self-inspection and improving the sanitary conditions of their own foodservice operations.

• The Journal of The Korea Institute of Intelligent Transport Systems
• /
• v.17 no.1
• /
• pp.89-99
• /
• 2018

The number of traffic accidents in Korea has been increasing since 2014. In most school zones, safety signs are installed to prevent children's traffic accidents. However, it has been known that the effects of those signs are not significant. A variable message sign(VMS), one of the components of Intelligent Transport System(ITS), has emerged as an alternative method. Therefore, this study examines relative effects of two different VMS messages(Timely vs. Continuous) on vehicle speed. Experiments were conducted in two school zones. 6,676 vehicles were measured for speed limit compliance. A counterbalanced multiple baseline design was adopted. The results showed that both types of message are effective in reducing the speed of vehicle. Specifically, A timely message was more effective in slowing down vehicle speed and improving speed limit compliance than a continuous message. The present study suggested that a VMS with human factors can be effective.