• 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 Digital Contents Society
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• v.19 no.3
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• pp.595-603
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• 2018

Recently, the government has been interested in the creative economy in order to create new added value through industries and cultures, jobs, and growth engines for talented people who have creative ideas. The government emphasized technology commercialization as a core task for the realization of the creative economy in the '5th Technology Transfer and Commercialization Promotion Plan' based on the 'Technology Transfer and Commercialization Promotion Act' in order to ensure that the technologies developed through R&D projects lead to new industries and job creation. It is necessary to study what kind of variables are influenced by specific variables in the utilization and process of the developed technology to lead the results as the proportion of national R&D budget is increasing and it is linked to the achievement of R&D purpose. Therefore, an empirical study was conducted to measure factors affecting performance for practitioners who evaluate the performance of SME technology development projects. As a result, Readiness, Technological Performance and Competency Assessment effect Performance Assessment positively.

• Proceedings of the Korean Society for Quality Management Conference
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• 2009.10a
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• pp.259-265
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• 2009

우리나라 산업구조의 실태를 보면 2006년 현재 사업체 수로는 99.9%, 종업원 수로는 78.5%가 중소기업으로써, 부품 공급자로서 대기업을 지지하고 있는 것이 요즈음의 중소, 중견기업이다. 그러나 중소기업을 둘러싸고 있는 환경은 어렵고 원가 절감이나 가격인하 요청, 고도의 품질 요구, 다품종 소량 제품의 요구 등 무수한 요구에 대응할 필요가 있는 현실은 심각하다. 이렇게 어려운 상황을 극복하기 위한 방책으로서 많은 경영 개선 프로그램이 소개되고 있으나 기술, 인력, 자금이 부족한 중소기업으로서는 소화하기 힘든 현실이다. 이에 중소기업 형 경영 개선 프로그램으로서 TPM 모델을 제시하기 위하여 제안된 여러 모델을 분석하고 이를 토대로 중소기업 용 TPM모델을 제시하고 추후 이를 검증하려한다.

• Journal of East Asia Management
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• v.2 no.1
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• pp.1-21
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• 2021

競争が激しいグローバル市場において, 中小企業はどのようにして持続可能な競争優位を獲得するのかという問題を抱えている｡ しかし, 中小企業のグローバル市場における経営課題や戦略の実態についてはわからないことが多い｡ そこで本研究では, 日本の中小企業がグ ローバル市場でどのようにして競争優位を獲得することができるのかについて事例分析を通じて探ることを目的としている｡ 本稿で取り上げるのは, 事務機器 (例：コピー機およびプリンター)で広く使用されているポリイミドトナー定着チューブで世界最高のシェア (40％)を有する I.S.T (Industrial Summit Technology)である｡ I.S.Tがポリイミドトナー定着チューブ製品の開発・販売を通じて, ど のようにしてグローバル市場の競争優位を獲得したのか, その歴史的な展開から明らかにする｡ インタビュー調査からはI.S.Tが競争力のあるグローバルヒドゥンチャンピオン(Global Hidden Champion)になった主要な要因が, コアコンピタンス, 戦略的ネットワーク, リスクマネジメント, 従業員エンゲージメント, 創業者の起業家精神による従業員とのビジョンの 共有といった５つにあることが判明した｡ 企業の将来像を従業員と共有することはグローバルヒドゥンチャンピオンになるための第一歩である｡ しかし, そのためには, 他社と差別化できる企業固有のコアコンピタンスをもたなければならず, それにはグローバル市場における際立った専門性を確立することが求められる｡ 一方で, 持続的な競争力を維持するためには, 外部組織との戦略的ネットワークを通じ, 経営資源の不足といった中小企業の弱点を補完すると同時に, 強みをさらに強化する必要がある｡ このプロセスでは他社に強みを奪われないためのリスクマネジメントが重要となる｡ また, 組織パフォーマンスに対する従業員エンゲージメントの影響の重大性を確認しなければならない｡ 従業員のエンゲージメントを高めるためには, 企業の歴史と個性に合った理想的な組織文化を構築する必要がある｡ そうした組織文化は従業員に自身の創造的な発想を実現するような取り組みを促すことになる｡

• The Journal of Industrial Distribution & Business
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• v.11 no.4
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• pp.19-30
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• 2020

Purpose: The purpose of this study examines the mediating effect of clan leadership in the relationship between hierarchy culture and organizational commitment. Most previous research focused on the relationship between organizational culture and organizational performance or organizational culture and job satisfaction. There are few empirical studies that focus on organizational commitment data because it is difficult to collect in many cases of export-driven small and medium sized enterprises. However, this research measures affective commitment, continuance commitment, and normative commitment differently than previous research, which is mostly focused on the hierarchy culture, clan leadership, and organizational commitment measurements. Research design, data, methodology: Conceptual research model is based on the studies of Cameron and Quinn (2011), and Gungor and Sahin (2018). The model is designed with three constructs such as hierarchy culture, organizational commitment, and clan leadership. The monitor culture and coordinator culture are as proxy for the hierarchy culture. The affective commitment, continuance commitment, and normative commitment are as proxy for the organizational commitment. And also the facilitator leadership and mentor leadership are as proxy for the clan leadership. Based on three hundred cases such as export-driven small and medium sized enterprises (SMEs), this study verify the hypothesis. Hypothesis was analyzed with the structural equation modeling. Results: In case of export-driven small and medium sized enterprises (SMEs), clan leadership acts as a mediator in the relationship between hierarchy culture and organizational commitment. In case of export-driven small and medium sized enterprises (SMEs) with high organizational commitment, clan leadership acts as a mediator in the relationship between hierarchy culture and organizational commitment. In case of export-driven small and medium sized enterprises (SMEs) with low organizational commitment, clan leadership did not act as a mediator in the relationship between hierarchy culture and organizational commitment. Conclusions: By controlling for the mediating effect of clan culture, this study have improved the academic contributions as well as policy and practical implications through empirical study of clan leadership that affect organizational commitment in the fields of hierarchy culture. In addition, this study means that the mediating effects on the variables of clan leadership were examined.

• Journal of the Korea Society for Simulation
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• v.26 no.3
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• pp.87-93
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• 2017

This study examines empirically whether appropriateness of training program, learning organization, and demographic factors enhance the effectiveness of training program for HRD in small and medium companies. The major findings are as follows: The appropriateness of training program, learning organization, and demographic factors of employee has a strong positive effect on the effectiveness of training program for human resource development and intent to participate in the training program in small and medium enterprise. The learning organization has a strong positive effect on the effectiveness of training program for human resource development and intent to participate in the training program in small and medium enterprise. Also effectiveness of training program for human resource development and intent to participate in the training program in small and medium enterprise is different according to demographic factors such as job type(blue collar job, office job, sales job), rank of job position, and the length of service in organization. The significant results of this study is that appropriate design of training program to make employees understand the purpose of education and trying to activate the learning organization can increase the effectiveness of traing program in small and medium enterprise.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.33
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• pp.29-62
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• 2007

The object of this paper is to increase in domestic use of export factoring for small and medium trading companies. Factoring involves a process where a specialized firm assumes the responsibility for the administration and collection of account receivable for its clients. It can be considered a form of short term commercial financing based on selling of trade credit at a discount, or for a prescribed fee plus interest. The youngest and smallest businesses cannot receive working capital for account receivable for export from financial companies, while larger businesses tend to have less need for factoring services. Using export factoring provide a valuable improvement to cash flow and working capital position and can possibly contribute to small business growth and development. There are several suggestions for export factoring to activate in Korea. First, the number of factoring companies need to be enlarge to activate export factoring in trade and financial policies. Second, factoring companies have to perform public relations for trading companies to inform the export factoring system and its advantages. Third, government need to support the system of export factoring with legislation and financial instruments. Forth, trading companies need to be reformed credit inquiry system in terms of expenses and methods by government This paper has attempted to emphasize on export factoring for small and medium size exporting companies and deserves more research by academics, practitioners and trade policy makers.

• 한국경영정보학회:학술대회논문집
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• 2007.06a
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• pp.997-1002
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• 2007

In the case of international trade, the role of 3PL (third-party logistics) providers, in recent years, has drawn more attention. At the same time, computers have become faster, cheaper, and more widely available. Thus. information systems have become commonplace to freight forwarders and the increased efficiencies to be gained in improving logistics has pushed managers to explorer a number of new ideas, technologies and methods of information management and automation. However, many companies are encountering difficulties to choose an information system flexible and satisfying all needs carrying on business. In this study RIA (rich internet application) technology based on Java Swing was introduced to the .freight forwarder information systems to provide richer user interfaces and a flexible web-based application. Also considered giving stakeholders in charge of logistics especially in SMEs (Small and Medium Enterprises) cost-effective and performance-effective solutions with good accessibility of internet for smooth operations of their businesses.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.527-536
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• 2020

International business research presents a broad consensus on the importance of dynamic capabilities in the internationalization of SMEs. However, there is a lack of research on assessing the impact of dynamic capabilities and the level of SMEs' internationalization operating in a turbulent and dynamic business environment. This study examines the impact of environmental dynamism and three sets of dynamic capabilities, namely, sensing, seizing, and reconfiguring capabilities on internationalized SMEs' geographic scope. In addition, this research examines the association between internationalized SMEs' characteristics: SME's age, size, and SME owner/manager's international experience and SMEs' geographic scope. This study used a quantitative research and employed survey questionnaires to collect data from 305 internationalized Malaysian manufacturing SMEs. Anova tests and Chi Square tests were employed to analyze data collected from respondents using SPSS. Research findings revealed that environmental dynamism and dynamic capabilities have a significant impact on internationalized SMEs' geographic scope, however, none of the internationalized SMEs' characteristics had a significant relationship with their geographic scope. The result of this research suggest internationalized SMEs owner/managers need to possess sensing, seizing and reconfiguring capabilities, and monitor business environmental dynamism to increase their geographic scope. This paper ends with drawing a set of concluding remarks and recommendations.

• The Journal of Small Business Innovation
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• v.21 no.1
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• pp.27-42
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• 2018

As global competition has become more intense in recent years, collaborative cooperation and shared growth between large and small enterprises for enhancing competitiveness of enterprises have become an important social concern. In the long run, collaborative cooperation between large and small enterprises is becoming more important not only in terms of enhancing corporate competitiveness but also in terms of CSR and CSV. In fact, many large companies are strengthening collaborative cooperation. This study compares and analyzes collaborative cooperation cases of major Chaebol companies including Samsung Electronics, and derive implications for collaborative cooperation plan of large companies.