• Fire Science and Engineering
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• v.32 no.6
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• pp.117-125
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• 2018

This paper examined the problems concerning recognition of business selection and operation, etc. and the presentation of the corresponding improvement measures. For this purpose, according to the results of a questionnaire survey on recognition of detailed business operation of the fire safety shared tax, satisfaction in business execution, financial operation measures for the subject of fire fighters, fire fighters have been shown to be indifferent to the detailed business field of fire safety shared tax, investment contents, etc. in the operation of fire safety shared tax. In terms of satisfaction after execution of the shared tax, reduction of the aging rates for firefighting equipment and improvement of dissemination rate was shown to be high with Fire Sergeant (M = 3.70) and a service duration of more than 16 years (M=3.64). To improve the measures of finance, there was considerable feedback saying that the reduction in state subsidy was inappropriate. In view of the diversification and development of the fire safety shared tax businesses being operated on a limited basis along with the overlap of most state subsidy businesses with safety field businesses, legal system improvement is needed for the stable securing of insufficient firefighting financial resources so that the full amount of shared tax can be invested in firefighting fields.

• Journal of Korean Home Economics Education Association
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• v.1 no.1
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• pp.63-85
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• 1989

The Change of environment related to human life, science, technology, economics and education level have much effect on home life. Therefore Home Economics Education have to get out of past trite concept that it is only a method to become good housewife and take the role to widen the human life and to grow creative power as a academic part of science. For these, Home Economics should become life education, life education of secondary school has to have relation to lifelong education. To achieve effective result from Home Economics Education, the object, system and methods of Home Economics Education, the object, system and methods of Home Economics Education have to be improved and teaching material has to be studied systematically. As an object of aboves and education planning in clothing is made for deep understanding the study of Home Economics Teaching Material. And to understand the real state, made some questions, had interview with 63-teaching in Kangweon province and show the results. 1) Tab 1~20 are the level of recognition about object, teaching content, time structure of secondary school. The object is recognized as cultural education and basic job education. 2) Tab 21~30 show the real state of textbook and study of it. To take effect from school lecture other teaching material except textbook is required. 3) Tab 31~40 are the result of sewing and handicraft practice. Sewing and handicraft needs much time and almost all time is used in practicing. 4) Tab 42~54 are the planning of textbook study for effective teaching, self-estimation and teaching material making is also considered. All above is collarless blouse’s planning. Base on above result, all objects of clothing life should be teached. For the development of Home Economics Education 1) Understanding and affection of teachers is required. 2) To solve indicated problem, national policy, education plan in school and education finance are fully supported. 3) More studies is required in Home Economics Education.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.103-115
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• 2020

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

• Journal of Digital Convergence
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• v.14 no.12
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• pp.441-449
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• 2016

Today, as a daily routine such as administration/finance is operated under information system and various cyber crime against national, public, and private institutions happen, demand for information security manpower is increasing. Hence, Ministry of Education has formed an Institute of Information Security Education for the Gifted to early discover talent in the field of information security and train professional personnel with specialty and ethics in 4 universities of country in 2014. But the nascent Institute of Information Security Education for the Gifted lack systematic analyses compared to Institute of Mathematics and Science Education for the Gifted that has existed from a long time ago. In this paper, we analyze the state of the Institute of Information Security Education for the Gifted in three parts: operation, selection, education and suggest an improvement to build a practical program for effective operations and education.

• International Journal of Computer Science & Network Security
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• v.21 no.9
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• pp.323-331
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• 2021

The relevance of the study implies the need to explain the main determinants of environmental policy, allowing countries to converge on a common working basis. The purpose of the research is to explore ways in which the environmental aspects of EU regions and territories can be shaped to apply to domestic environmental policy. A total of 997 representatives from the Ukrainian UTCs, who are involved in local environmental policy, participated in the survey. Results of the research. A hierarchy of regional environmental policy objectives has been identified. Three key principles of eco-policy development have been distinguished. The means of the innovative approach strategy implementation have been outlined (formation of the regional market of environmental services; organization of interaction between environmental agencies and market structures; establishment of environmental funds which finance environmental activities; implementation of the "collateral return" system; formation of a system of benefits and loans to enterprises that successfully implement the environmental policy). The means of the prognostic approach implementation strategy to the development of the region's environmental policy have been determined (the use of an orderly and successful long-term strategy of economic development of the region; obligatory consideration in the mechanisms strategy aimed at improvement of environmental management system of the region, interbranch impact of the projects implemented on the region's ecological situation; taking into consideration the economic and geographical peculiarities of the region, the necessary infrastructure, issues of the territorial location of the large enterprises in the region and their impact on the environment). The means of the traditional approach strategy implementation have been outlined (activity programs focused on solution of specific problems, rather than on the implementation of measures for environmental restoration and enhancement; nature conservation problems have interbranch, interdepartmental character due to unity of the region's ecosystem; tracking complexity of changing conditions (water basins, woodlands, air-mass transport), regional boundaries generally do not coincide with natural ecosystems boundaries). The practical significance of the study lies in providing recommendations for the implementation of certain aspects of Ukrainian UTC's environmental policy.

• Journal of Convergence for Information Technology
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• v.11 no.1
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• pp.118-127
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• 2021

In spite of various safety measures, coastal safety accidents continue to occur, so this study focused on using drones as countermeasures. Municipalities that already have coasts have begun operating unmanned multicopters for coastal safety management. In particular, by connecting an unmanned multi-copter to the currently applied smart city safety net system, it is possible to transmit real-time images of the scene in case of emergency in the coastal area to the local government safety information center. It is also expected to contribute significantly to strengthening safety management in coastal waters through a more rapid response to safety accidents. Therefore, in this paper, we propose the use of drones as an alternative to the limitations of the domestic coastal safety system by investigating the state of coastal safety accidents and analyzing the state of domestic coastal safety systems. In addition, it is expected to be a key breakthrough in the coastal area safety system by proposing a model linking the Korean K-Drone system.

• International Journal of Computer Science & Network Security
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• v.21 no.5
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• pp.151-159
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• 2021

This article addresses the issue of finding optimal solutions using the information technologies of accounting and analysis in modern companies. The aim of the study is to reveal available information technologies for the needs of small, medium and large businesses operating in modern conditions. This goal is achieved by using systematization, comparison, and analysis of information, obtained under the survey and open management statistics. For the first time, the paper systematizes up-to-date information of 2021 about the most popular programs, online services, platforms and cloud services that are used to improve accounting and analytical processes in enterprises of various sizes. The main global trends in software development in terms of COVID-19 pandemic have been identified. In particular, the study defines the countries that occupy the leading positions in the informatization of business processes. An attempt was made to classify information technologies by their use by various volume of businesses. The analysis of research results of the Internet search query frequency regarding the use of information technologies enabled to determine the most popular software products worldwide. The peculiarities of information technologies, their advantages and disadvantages were examined and the common and distinctive features were compared. It was determined that for the new enterprises to implement information technologies, it is necessary to conduct a step-by-step study of all available software products. The software evaluation algorithm was described to help select the optimal software for the specific business processes. The paper also describes the way to solve the problem of using accounting and analysis software for the businesses of a specific kind of activity.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.895-907
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• 2020

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1065-1071
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• 2020

The study aims to analyze the supply chain role of supervision, discipline, work climate, and organizational learning on the performance of community services at the public works. This study took a sample of employees through purposive sampling technique at the Public Works Office and Bina Marga in a regency in East Java. Data through questionnaire was collected through a 5-point Likert scale model. The results show that the application of employee discipline affects the performance of public services, with a contribution of 39.7%, meaning that discipline and organizational learning are implementation factors that have an effect on public service performance. In stepwise regression analysis, the supervisory factor has a correlation with service performance, but it is less relevant, while the work climate is not relevant as a predictor variable to improve public service performance. The study revealed the importance of the supply chain policy of implementing good and clean governance and the enactment of the performance appraisal of the government apparatus established through Good Corporate Governance of the state apparatus. The findings provide a basis to encourage the public sector performance to smooth every step of supply chain management of every government project work, especially in the field of public services.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.885-894
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• 2020

This paper aims to provide a review concept regarding the relationship between corporate governance and corporate sustainability in Indonesia. This paper examines the mechanisms and guidelines for implementing good corporate governance. This research used the literature review method and explores some effective corporate governance principles such as transparency, accountability, responsibility, independence, fairness, and equality to achieve business sustainability in Indonesia's setting. The results show that good corporate governance regulation in Indonesia has been improved, but the enforcement is still needed to be optimized because good corporate governance will positively impact corporate sustainability. Thus, sustainability requires more corporate innovation because sustainability is about how a company can create profits and value-added to society through corporate social responsibility (CSR) programs and how the company can contribute to the preservation of nature and the environment. In Indonesia, the board of directors, the board of commissioners, and the audit committees are positively related to CSR disclosure. Thus, leadership and management efforts are crucial. However, to comprehensively support the synergy of implementing good corporate governance, we need the role of the state, the business community, and society. This study provides important insights into the implementation of good corporate governance in achieving corporate sustainability in Indonesia.