• Title/Summary/Keyword: Individual disposition

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An Empirical Analysis on the Disposition of Tax Avoidance by Individual Businesses (개인사업자의 조세회피성향에 관한 실증분석)

  • Park Sang-Bong;Yun Mal-Sun
    • Management & Information Systems Review
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    • v.17
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    • pp.45-65
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    • 2005
  • The purpose of this study is to contribute to a fundamental prevention of tax avoidance behaviors by individual businesses. For the purpose, this researcher surveyed factors surveyed individual business managers' disposition(type) of tax avoidance to determine factors influencing the avoidance, and proposed direction for further studies. Several hypotheses suggested here were verified to find that factors such as tax system, tax psychology, tax knowledge, social culture and the expectation of tax avoidance had effects on individual businesses' disposition of such avoidance. The multiple regression analysis made here showed that such factors as tax psychology, tax system and the expectation of tax avoidance affected the disposition of such avoidance and that the disposition was most influenced by tax system, followed by the expectation of tax avoidance and tax psychology in order. In conclusion, factors that have positive relations with tax avoidance, or tax burden and tax administration and those that have negative relations, or tax ethics and sanction are not helpful to preventing the avoidance. This is not consistent with previous results. Now behaviors of tax avoidance by individual businesses are prevailing and becoming more serious. In this sense, objective measurement devices should be developed to make possible further scientific studies about such behaviors. For the development, support by appropriate policies is needed.

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Relationships among Cultural Disposition, Morality, and Psychological Health of Medical Students in a Province of Korea (A지역 의과대학생의 문화성향, 도덕성, 그리고 정신건강과의 관계)

  • Lee, Sunyoung;An, Byungduck
    • Korean Medical Education Review
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    • v.18 no.1
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    • pp.26-37
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    • 2016
  • This study aimed to investigate the relationship among the cultural disposition, morality, and psychological health of medical students to determine how these factors might relate to curriculum planning in medical education. Data was collected from a total of 186 medical students. The questionnaire used included the individual cultural disposition scale, the symptom checklist-90-revised, and the defining issues test. To evaluate individual cultural disposition, we classified students into four categories-low, individual, collective, or mixed cultural disposition-using individualism/collectivism and vertical/horizontal dimensions. We found that those who were younger and in earlier academic years had higher collectivism than individualism and the males had higher individualism than the females. There was no difference in morality or psychological health by the students' sex, age, or academic year. Horizontal collectivism and moral judgment showed a statistically significant correlation (r=0.150, p<0.05), as did stage 6 morality and symptoms of damaged psychological health (r=-0.156, p<0.05). Other than these relationships, no significant correlations between cultural disposition and morality or between morality and psychological health were found. Cultural disposition did have correlations with various aspects of psychological health; specifically, the highest correlation coefficients were found in the relationships between phobic anxiety and horizontal individualism, psychoticism and vertical collectivism, and hostility and horizontal collectivism. The four cultural disposition categories showed relationships not with morality but with psychological health factors including depression, anxiety, hostility, and phobic anxiety. We hope the results of this study can be used to improve the curriculum of medical education.

A Study on the Difference in the Perception of Information and Attitude by Individual Cultural Disposition (개인 문화성향에 따른 정보 인식과 태도 차이에 대한 연구)

  • Kim, Ji-Hyun
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.25 no.3
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    • pp.59-76
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    • 2014
  • The purpose of this study is to investigate the effect of individual cultural disposition on the perception of contextual information and attitude toward contextual material, and to provide the effective ways of delivering information. To investigate individual cultural disposition, this study employed Triandis(1988)'s cultural scale that classified people into four categories using individualism/collectivism and vertical/horizontal dimensions. The results revealed that Korean college students had higher horizontal collectivism than other cultural dispositions, but only a few Korean college students had vertical individualism. The results using regression analysis revealed that Korean college students with vertical collectivism significantly perceived more contextual information than other groups.

Consumer Preference for Credit Card Benefits: The Effect of Pro-Environmental Disposition

  • Kim, Moon-Yong
    • International journal of advanced smart convergence
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    • v.11 no.1
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    • pp.64-69
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    • 2022
  • The current research examines whether consumers' preference for credit card benefits (i.e., general credit card benefits vs. credit card benefits related to green life) differs according to their pro-environmental disposition. Specifically, we predict that for consumers with high (vs. low) pro-environmental disposition, their preference for credit card benefits related to green life will be higher, while preference for general credit card benefits will not be different between low and high pro-environmental disposition groups. An online survey (N = 487) was conducted to test the hypotheses. Consistent with the hypotheses, the results indicate that (1) respondents with high pro-environmental donation intention, as compared to those with low pro-environmental donation intention, had higher preference for credit card benefits related to green life; and (2) there was no significant difference in preference for general credit card benefits between high and low pro-environmental donation intention groups. We suggest an important insight into how credit card companies approaching ESG issues can increase their consumers' preference for credit card benefits relevant to green life, considering consumers' individual differences such as pro-environmental disposition.

Effects of Grit and Critical Thinking Disposition on Nursing Students' Clinical Competence (간호대학생의 그릿(Grit)과 비판적 사고성향이 임상수행능력에 미치는 영향)

  • Cho, Sook-Hee;Yun, Kyung-Soon
    • The Korean Journal of Health Service Management
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    • v.14 no.2
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    • pp.117-129
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    • 2020
  • Objectives: A descriptive survey was used in this study to identify the relationship between nursing students' grit, critical thinking disposition, and clinical competence and to examine factors that influence clinical competence. Methods: Data were collected from 241 nursing students and analyzed using t-test, ANOVA, Scheffé test, Pearson correlation, and stepwise multiple regression analysis with the SPSS/WIN 24.0 PC program. Results: Clinical competence was found to have significant pure correlations with critical thinking disposition (r=.49, p<.001), and grit (r=.31, p<.001). The most influential factors influencing nursing students' clinical competence were critical thinking disposition (β=.35, p<.001), and grit (β=.28, p<.001), and these factors explained 33% of the variance in clinical competence. Conclusions: The findings indicate the need to develop and apply strategies and educational programs to enhance individual nurse's critical thinking disposition and grit. Furthermore, exploration is needed on ways to enhance clinical competence.

Leisure Activity Programs for Adolescent Students (청소년의 여가활동 프로그램 요구도에 관한 연구)

  • Kwon, Ik-Hwan;Chae, Jung-Sook
    • Journal of the Korean Home Economics Association
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    • v.46 no.2
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    • pp.113-125
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    • 2008
  • In order to develop leisure activity programs, the responses of 900 middle and high school students to a questionnaire survey were analyzed. Between May 7 and May 21, 2007. we routinely interviewed adolescent (middle and high school) students from Daegu City. After initial screening, the responses of 874 students were used for statistical and descriptive analysis. The findings were as follows: 1) Respondents indicated the highest preference for 9-leisure activity programs, with physical training rating the highest. 2) Adolescent requirement for leisure activity programs varied according to demographic factors; sex, age, religion, family living standards level, monthly average allowance. 3) Adolescent requirement for leisure activity programs varied according to value disposition patterns; materialism and job achievement-oriented value disposition, human relationship-oriented value disposition, enjoyment-oriented value disposition. 4) Adolescent requirement for leisure activity programs varied according to leisure-constrains factors; social constrains, individual and time constrains, family constrains, economic constrains.

Relationship between the Practice Environment of Nursing and Critical Thinking Disposition of Nurses in Local General Hospitals (지방 종합병원 간호사의 근무환경과 비판적 사고성향)

  • Lee, Ji Yun;Pak, So Young
    • Journal of Korean Academy of Nursing Administration
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    • v.20 no.2
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    • pp.145-153
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    • 2014
  • Purpose: The purpose of this study was to identify the relationship between the practice environment of nursing and the critical thinking disposition of clinical nurses in local general hospitals. Methods: A convenience sample of 468 registered nurses was obtained from three local general hospitals. Data were collected by a self-administered questionnaire during November, 2012. The survey tools were the K-PES-NWI verified by Cho et al (2011) and the critical thinking disposition instrument developed by Yoon (2004). Data were analyzed using descriptive statistics, one-way ANOVA with Scheff$\acute{e}$ test and multiple regression with SPSS/WIN 18.0. Results: The mean score for practice environment of nursing was $3.3{\pm}0.4$ and for critical thinking disposition, $2.3{\pm}0.4$. There were statistically significant differences in critical thinking disposition according to age, education, length of career, current position, and marital status. In multivariate analysis, factors related to critical thinking disposition were collegial nurse-physician relations and education level. Conclusion: The results of the study indicate that collegial nurse-physician relations in the nursing practice environment are related to nurses' critical thinking disposition, and thus, it is important to improve the practice environment as well using individual approaches including on-the-job training to improve nurses' critical thinking disposition.

A Case Study on Why Students Dislike Math (수학을 싫어하는 학생의 사례 연구)

  • 라병소
    • Education of Primary School Mathematics
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    • v.2 no.2
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    • pp.75-83
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    • 1998
  • The present study investigated why students do not like math using deep-level interview method. The reasons of why students dislike math were classified into three: socio-cultural, and individual factors, and math itself. Socio-cultural factors include the environments where students are reared, family, and school culture. Individual factors mean competitive disposition, preconception of math, active disposition, and conflicts with friends or teachers. Finally, students seem to dislike math because math itself is a difficult subject. In addition, textbook and instruction are also difficult, or they are lack of fundamental math knowledge. There may be other reasons of why students do not like math subject. In spite of those reasons, there should be some efforts to analyze why students dislike math and to help the students have interests in math.

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Impact of Employee's Gratitude Disposition on Organizational Citizenship Behavior : Focus on Multi-mediated Effects of Perceived Organizational Support and Job Satisfaction (구성원의 감사성향이 조직시민행동에 미치는 영향 : 조직지원인식과 직무만족의 다중매개효과를 중심으로)

  • Kim, Chang-Dong;Oh, Sang-Jin
    • The Journal of the Korea Contents Association
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    • v.20 no.4
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    • pp.686-701
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    • 2020
  • The purpose of this study is to find out how employee's gratitude disposition affects Organizational Citizenship Behavior(OCB) and empirically validating multiple mediation effect of perceived organizational support(POS) and job satisfaction. For this study, an online survey has been conducted on office workers to analyze 380 sets of answers, reviewed reliability and validity through CFA and used SPSS 25.0, AMOS 25.0, Macro Process 3.0, a bootstrap method to test hypothesis. As a result, it is verified that an employee's gratitude disposition positively affects OCB, POS and job satisfaction and that there exists a multiple mediation effect of POS and job satisfaction. In this study, it is validated that an employee's gratitude disposition has a positive influence on OCB and an employee's gratitude disposition, an individual trait, is a related antecedent variable of POS. The result of this study is meaningful that it suggests boosting gratitude disposition, a positive psychological factor, in an organization can positively affect employees' job attitude and organization effectiveness.

Pharmacokinetics of Caffeine in Caffeine Sensitive and Non-Sensitive Volunteers, and in the Obses Rat and the Lean Rat (카페인 약리작용에 민감한 지원자와 둔감한 지원자 및 뚱뚱한 쥐와 마른 쥐에 대한 카페인 약물동태 비교)

  • 윤정옥;권광일
    • YAKHAK HOEJI
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    • v.37 no.4
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    • pp.341-349
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    • 1993
  • To determine the reason of individual variation of the effect of caffeine, the absorption and the disposition of caffeine were studied in caffeine sensitive and caffeine nonsensitive volunteers. And also to study the effect of obesity on caffeine pharmacokinetics, the caffeine disposition in the obese rat and in the lean rat were investigated respectively. In result the caffeine sensitive group showed a longer terminal half-life of caffeine(7.35$\pm$0.71 hr : 5.49$\pm$0.73 hr) and a larger AUC (55.42$\pm$9.09 $\mu\textrm{g}$.$ml^{-1}$.hr:44.0$\pm$7.81$\mu\textrm{g}$.$ml^{-1}$.hr) than that of caffeine non-sensitive group without statistical significance. The obese rat showed a longer terminal half-life (3.47 hr : 2.31 hr) and a larger AUC(35.3 $\mu\textrm{g}$.$ml^{-1}$.hr:26.97$\mu\textrm{g}$.$ml^{-1}$.hr) than that of the lean rat. But there was no correlation in the amount of daily caffeine consumption and obesity. In conclusion, we suggest that the individual variation of the effect of caffeine are being caused from the individual differences of caffeine susceptibility or tolerance rather than the differences of the genetic metabolic capacity or metabolic tolerance.

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