• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2008.10a
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• pp.810-813
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• 2008

As you suddenly enlarged importance recognition of human traces capital as the sources of company competitiveness in the digital times, you reached, and necessity of human traces resources management system to more efficiently manage human traces resources was increased that you were competitive. A developed a small and medium enterprises e-HRM prototype system to reflect decision making to be effective by a weight grant-based evaluation management of various viewpoints and AHP at these papers as you used BSC as you applied performance rating criteria.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.687-696
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• 2020

Accounting policies are principles and practices by which an entity uses to recognize, measure and report economic transactions. Improper application of accounting policies can lead to misrepresentation of firms' financial position and performance which consequently results in incorrect accounting information to the users. This paper aims to investigate the factors influencing the choices of accounting policies in small and medium enterprises (SMEs) in Vietnam by reviewing relevant literature to build a research model. The research model comprises of one dependent variable that is income-decreasing accounting procedures and six independent variables namely the firm size, financial leverage, incentives, auditor, accountants, and tax policies. After this, the authors collected primary data from more than 200 questionnaires sent to directors and chief accountants of the SMEs for the period 2018 to 2019. We then used Ordinary Least Squares regression method (OLS) to analyze the data. The results showed that four factors influenced selection of accounting policies in which auditors are associated with income-increasing accounting policies; and there are three factors associated with income-decreasing accounting policies which are, company size, tax and accountant. Especially, the research results indicate that company size has a significant influence on the selection of accounting policies in the SMEs. Based on the results, we propose instructive suggestions for regulators and lawmakers improve choices of accounting policies in the SMEs.

• Journal of Distribution Science
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• v.20 no.12
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• pp.99-108
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• 2022

Purpose: This study attempted to identify determinants affecting research collaboration and R&D distribution activities, especially regarding facility and equipment leasing of small and medium enterprises (SMEs) in South Korea. The objective of this study was to find the most significant firm characteristics that affect firms participating in an R&D collaboration and distribution program and investing in R&D in terms of leasing payment for equipment. Research design, data, and methodology: This study analyzes which SMEs' characteristics influence external research cooperation activities by examining the SMEs that received government support for equipment leasing using multiple regression analysis and residual plots. The survey combined two databases: 1) a fact-finding survey of participating firms by the Ministry of SMEs and Startups, and 2) leasing information by the Korea Association of University, Research Institute and Industry. Results: The study found that firm size positively impacts R&D investment, R&D collaboration and distribution. Conclusions: The study provided evidence to policymakers and government officials that firms with more employees will more likely participate in government support programs. The study results also prove that government officials believe firm location does not impact R&D investment, R&D collaboration and distribution.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.209-217
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• 2020

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

• Journal of Korea Society of Digital Industry and Information Management
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• v.20 no.2
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• pp.75-89
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• 2024

The demand for metaverse is increasing rapidly due to the development of 3D information technology and the pandemic situation caused by COVID-19. Small and medium-sized enterprises(SMEs) are also in increasing demand for metaverse in the community, meetings, and customer services of their employees. Based on the UTAUT model, this study investigated the acceptance of the Metaverse-type information system(IS) by employees of SMEs. Using the responses from 170 SMEs employees, we conducted the regression analyses SMEs employees' usage intention on Metaverse-type IS. The results of the research analyses were as follows. First, among the variables of the UTAUT model, performance expectations, social influence, and promotion conditions had a significant effect on the intention to use. Second, among the variables derived from the industrial specificity of Metaverse-type IS, only individual innovation had a significant influence on the intention to use. Last but not least, in the relationship between the intention to use Metaverse-type IS and the influencing factors, only individual innovation was significant in the moderating effect according to past metaverse use experience.

• Journal of Applied Reliability
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• v.18 no.3
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• pp.229-239
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• 2018

Purpose: There is a difficulty in Environmental Stress Screening (ESS) test design for weapon system's electrical/electronic components/products in small and medium-sized enterprises. To overcome this difficulty, I propose an easy ESS test design approach algorithm that is optimized with only one environment tolerance design information parameter (${\Delta}T$). Methods: To propose the mass production weapon system ESS test design for cost-effective optimization, I define an optimum cost-effective mathematical model ESS test algorithm model based on modified MIL-HDBK-344, MIL-HDBK-2164 and DTIC Technical Report 2477. Results: I clearly confirmed and obtained the quantitative data of ESS effectiveness and cost optimization along our ESS test design algorithm through the practical case. I will expect that proposed ESS test method is used for ESS process improvement activity and cost cutting of mass production weapon system manufacturing cost in small and medium-sized enterprises. Conclusion: In order to compare the effectiveness of the proposed algorithm, I compared the effectiveness of the existing ESS test and the proposed algorithm ESS test based on the existing weapon system circuit card assembly for signal processing. As a result of the comparison, it was confirmed that the test time was reduced from 573.0 minutes to 517.2minutes (9.74% less than existing test time).

• East Asian Economic Review
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• v.26 no.3
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• pp.227-253
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• 2022

Despite the proliferation of free trade agreements (FTAs), many exporting firms are still confronted with several challenges in utilizing the FTA preferential tariffs. Based on the Technology-Organization-Environment (TOE) framework, this study empirically examines the factors affecting the utilization of FTA schemes by exporting firms. To clarify the key factors influencing FTA utilization, this study develops a conceptual model from the perspective of the adoption of information technology innovations. Eight factors derived from the TOE framework are proposed to explore the determinants of FTA utilization in export. Partial least squares structural equation modeling is employed to analyze the data collected from 162 exporting small- and medium-sized enterprises in the South Korean textile industry. The findings reveal that compatibility and trading partner influence are positively associated with FTA utilization, while complexity is negatively related. Factors of organizational context do not show any relationship with FTA utilization. This study is the first to theoretically analyze and empirically test the determinants of FTA utilization from the perspective of technological innovation adoptions. By examining the relative importance of TOE factors in the utilization of FTA schemes, this study expects to advance a holistic understanding on the perceived factors that could potentially affect the utilization of FTA schemes.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.28 no.2
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• pp.133-138
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• 2005

The South Korean Government had supported the IT implementation of 30,000 SMB(Small and Medium-sized) enterprises from '2000 to '2003 for the purpose of the competitiveness of SMB enterprises. However, the utilization rate of If package is very low. This paper recommanded the improved suggestion of the existed policies of the following service of the SMB industry's information technology implementation. There are industry-university cooperation program, efficient on-offline integration system, the development of SMB industry's IT performance measure evaluation index and so on.

• Safety and Health at Work
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• v.15 no.3
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• pp.284-291
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• 2024

Background: This study aimed to identify the prevalence of workplace hazards and organizational protection resources according to the size of the enterprise in the manufacturing industry of the Republic of Korea. Methods: We analyzed data of waged workers (weighted N = 5,879) from the Fifth Korean Working Conditions Survey (2017). Enterprise sizes were categorized as "micro enterprises" (less than five employees), "small enterprises" (5-49 employees) and "medium-large enterprises" (50 or more employees). Self-reported exposure to 18 physical, chemical, ergonomic, and psychological hazards were measured. The presence of organizational protection resources such as a labor union, a safety delegate working at the company, designated spaces to deal with safety, and the provision of health and safety information was evaluated. Results: Compared to workers in medium-large enterprises, those in micro enterprises showed a higher proportion of exposure to most of physical, chemical, ergonomic, and psychological hazards, except for exposure to solvents, prolonged sitting, and experiencing a state of emotional unrest. On the other hand, workers in micro enterprises had the lowest proportion of access to organizational protection resources. Conclusion: Our study demonstrates that manufacturing workers at the micro enterprise in the Republic of Korea are exposed to the most hazardous work environment and yet have access to the fewest organizational protection resources.

• Journal of the Korean Data and Information Science Society
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• v.21 no.6
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• pp.1021-1029
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• 2010

In 2009 the former three surveys on small and medium enterprises were combined into one survey to reduce the response burden of enterprises. In this report, we study a sample design for 2009 survey on actual state of small and medium enterprises (SMEs). However, the differences between the manufacturing industries and knowledge-based service industries are so large that we need to consider separate populations in the survey. The total sample size is decided as 10,000 in new survey design for integration. We allocate the sample sizes for the first stratum based on CV and then allocate the sample sizes for the second stratum using root proportional formula. Also we calculate survey weights and propose the formula for the estimators as well as standard errors using weights for each characteristic.