• Journal of Information Technology Services
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• v.17 no.1
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• pp.59-77
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• 2018

Software process (SP) authentication is a certification system designed in order to improve software process and ensure software reliability of the Korean small and medium enterprises (SMEs). It is composed of 3 grades, 17 evaluation items and 70 detailed evaluation items (software process). In order to certificate grade 2, 42 detailed evaluation items must be satisfied. In order to certificate grade 3, all 70 detailed evaluation items must be satisfied. SMEs are more vulnerable to manpower and material resources than the major company. Therefore, it is difficult for SMEs to invest in the long term to improve the software process. If we can provide the core evaluation items to SMEs, SMEs will be able to improve software quality more efficiently and effectively. It can be used as a short way to acquire SP authentication. The evaluation items of SP are defined as influencing each other. Therefore, the core evaluation items might be established using related techniques. Although we searched for previous researches and related informations, the associated study was insufficient. In this study, ANP (Analytic Network Process) technique was applied, and the core evaluation items of SP authentication were established. SMEs will be able to acquire SP authentication more easily using the core evaluation items. Finally, we expect that this study will be used as a basis material for creating the SP 2.0 version.

• International Commerce and Information Review
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• v.12 no.1
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• pp.299-325
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• 2010

The purpose of this empirical study is an index to usage of export assistance programs for korean small-medium exporters. Build around the index make an analysis of SMEs internal or exterior factors have an effect on export at present or in future export performance and the relative importance. Based on 128 surveys form korean SMEs experienced export assistance programs, 8 hypotheses, which are set up each factor, were verified through the practical analysis. The main result of hypothesis drawn by empirical study are as follows : The more SMEs use the programs, the more high export performance at present and in future. Export competitive factor reject at present export performance, but it will affect future export performance. A size of the firm in the characteristics of SEMs will affect export performance. Export rate of own brand will not affect performance. Another factors show adoption partly concerned hypothesis. Classified exterior factors of SMEs, a intensity of market competition shows adoption partly concerned hypothesis. Market growth rate will affect export performance at present and future strongly. Finally the usage of assistance programs will affect between a consumption goods and an industrial goods differently. From this study we found if we want to develop the export assistance programs that can actually in phases help the SEMs.

• Journal of Information Technology Applications and Management
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• v.15 no.3
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• pp.127-152
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• 2008

This study sought to explore how SMEs are utilizing EC. Drawing on existing research on IT and EC related field, this study presented the framework of EC utilization level and analyzed its affecting factors in the point of organizational perspectives; strategy and competency. The impact of EC utilization on firm performance was also examined by employing BSC. Structural equation model was applied to test the relationships among the theoretical constructs with data from 171 SMEs. The results showed that the rate of EC utilization in SMEs is growing quite rapidly. However, manufacturing related firms still remain at a lower level compared to service related firms. As for the two affecting factors of EC utilization level, it was found that the level of EC utilization appeared to be driven not by strategy but by competency. This result implicates that EC utilization in SMEs doesn't reach to strategic purpose yet, while it is dependent on firm's competency. As far as the impact of EC utilization on firm performance, the study showed that the level of EC utilization has significant relationship with all perspectives performance indicators of BSC. This study can provide the managers with current EC utilization pattern and the guidelines as to where to put the efforts in the EC utilization and how to get an effective EC utilization strategy in the future.

• 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.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.473-483
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• 2020

Internationalization of SMEs has gathered pace in recent times with falling trade barriers and rising world trade encouraging small firms to seek profits and growth in foreign markets. This has attracted the attention of researchers, and several studies have been conducted in Western nations on the factors influencing the process of SME internationalization. However, hardly any study has been done on SME internationalization in the Gulf Cooperative Council (GCC) region, thus leaving a gap in the literature. This study investigates the influence of four factors, namely, human capital, network competency, entrepreneurial orientation, and market volatility on the degree of internationalization of SMEs in Oman. The study employs survey data collected from 150 SME owners and managers using a structured questionnaire having 27 items, and has been analyzed using correlation and logistic regression, as the dependent variable is binary in nature. The results reveal the impact of the chosen variables on the degree of internationalization of SMEs. The findings of the study suggest that network competency has the highest impact on degree of internationalization of Omani SMEs, followed by human capital and entrepreneurial orientation, while market volatility, though insignificant, moderated the relationship between entrepreneurial orientation and degree of internationalization of Omani SMEs.

• Journal of the Korea Society of Computer and Information
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• v.21 no.11
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• pp.141-149
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• 2016

In a rapidly changing global environment and the massive development in IT technology, Manufacturing SMEs have difficulties in lack of resources and competencies continued to have strong growth potential "Korean Hidden Champion(K Champ)". In order to overcome the difficulties of Manufacturing SMEs, we examined the core competencies using the AHP and proposed the K Champ development strategy. The implications in the academic is as follows: First, the suggestions for development strategy plan was drawn for the K Champ's core competencies with the recognized importance by the CEO or business executives. Secondly, the manufacturing SMEs were broken down by industry structural characteristics variables(sales amounts, industry sectors, business types and delivery methods) and the importance was investigated, analyzed and clarified. This study is intended to develop strategies of Gyeongsangnam-do manufacturing SMEs for K Champ such as German 'Hidden Champion'. We identified the importance of the level of core competencies and the coherent alternative policy direction and practical alternative were proposed. These mean the concrete relationship of core competencies for the K Champ transition and suggest a realistic directional needed for the local manufacturing SMEs in the proposed 'Government's Development Policy for Korean Hidden Champion'.

• Journal of Electrical Engineering and Technology
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• v.9 no.3
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• pp.1119-1124
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• 2014

High temperature superconducting magnetic energy storage (HTS SMES) is known as an effective solution to significantly decrease the voltage and power fluctuations of grid connected wind power generation system (WPGS). This paper implements an effective control scheme of a back-toback converter with shunt-connected HTS SMES for the frequency regulation of an islanded microgrid. The back-to-back converter is used to connect the WPGS to the grid. A large-scale HTS SMES is linked to the DC side of the back-to-back converter through a two-quadrant DC/DC chopper. An adaptive control strategy is implemented for the back-to-back converter and the two-quadrant DC/DC chopper to improve the efficiency of the whole system. The performance of the proposed control system was evaluated in a test power system using PSCAD/EMTDC. The simulation results clearly show that the back-to-back converter with shunt-connected HTS SMES operates effectively with the proposed control strategy for stabilizing the power system frequency fluctuations.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.823-832
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• 2021

In Vietnam, tax compliance has become an important goal in the tax reform strategy. In the context of technology 4.0, the application of the electronic tax system is of great significance to small- and medium-sized enterprises (SMEs). The paper explores factors influencing electronic tax compliance of SMEs in Vietnam. Data from 402 SMEs, who are business taxpayers, was selected through a researcher-designed questionnaire survey method. The results indicate that four groups of factors have significant effects on electronic tax compliance among Vietnamese SMEs. These groups include Taxpayer Awareness (TA), Perceived Ease of use (PTE), Vietnamese tax administration (VTA,) and Efficiency of Vietnamese tax policy (VTP). The factor analysis was adopted; Cronbach's alpha coefficients were calculated, exploratory factor analysis (EFA) was used. The findings found that among these four groups, the most influencing factor is taxpayer awareness. It is suggested that the Vietnamese government should pay attention to promote and support SMEs to raise full awareness of tax obligations. This could be done through various methods such as conducting workshops for updating tax policies and short courses to business taxpayers of electronic tax compliance. The study is expected to provide some important implications for policy-makers and practitioners in tax policy reform in Vietnam.

• Journal of Distribution Science
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• v.20 no.12
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• pp.71-79
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• 2022

Purpose: This study aimed to apply factors of successful online marketing strategy for food distribution SMEs and the effects of these successful strategies to achieve higher performances. Research design, data, and methodology: Questionnaires were used to collect data from 400 samples of SMEs in Thailand. We employed structural Equation Modeling techniques for data analysis. Results: The results revealed that distribution strategies directly affected the success of business operations, as follows: 1) Customer communication channels, product variety, preserved privacy, and personal service had direct positive effects on the distribution success in terms of financial perspective, customer perspective, internal process perspective, and earning and growth perspectives; 2) Ability to learn a competitor had a positive direct relationship with the distribution success in terms of financial perspective and learning and growth perspectives, excluding customer perspective and internal process perspective; and 3) Responses to market on time had a positive and direct influence on distribution success in terms of customer, internal process perspective and learning and growth perspectives excluding financial perspective. Conclusions: This research has made an essential contribution to SMEs that they should focus on and adopt these 6ODS+4BSC concepts as development guidelines for food distribution SMEs to be more efficient and effective.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.225-237
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• 2021

The current study aims to classify what determines entrepreneurial leadership among small and medium enterprises (SMEs) in the Saudi Arabian context. It also attempted to recognize the role played by entrepreneurial leadership by supporting SMEs in the nation's sustainable economic growth. The study is based on a primary survey administered among SMEs in the Riyadh region of Saudi Arabia. Overall, 152 responses were collected. However, after data cleaning, only 107 were found to be fit for final analysis. Structural Equation Modelling using SmartPLS® Software was applied for analysis. The findings emerged from the study immensely concluded that entrepreneurial leadership is an essential instrument for managers/owners of the SMEs sector who aim to improve the efficiency of tasks and contextual performance in Saudi Arabia. The study came across that "ability to absorb uncertainty," "ability to build commitment," "the ability to frame the Challenge," "the ability of path-clearing," and "ability to specify limits," are the five constructs that help frame the entrepreneurial leadership in the Saudi context. The study suggests that leadership trainers, SME policymakers must focus on precisely these skills to inculcate the ability of entrepreneurial leadership among Saudi entrepreneurs, SMEs owners, and managers.