• Journal of Preventive Medicine and Public Health
• /
• 제46권4호
• /
• pp.155-164
• /
• 2013

Noncommunicable diseases (NCDs) are the most important causes of premature mortality and disability-adjusted life years in Korea. NCDs are also the main contributor to socioeconomic inequalities in mortality and life expectancy. Reduction of NCDs and NCD inequalities would result in significant improvement in healthy life expectancy and health equity in Korea. Major NCD risk factors such as dietary risks (including salt intake), alcohol consumption, cigarette smoking, and high blood pressure were found to be the leading modifiable risk factors of disability-adjusted life years in Korea, based on the 2010 Global Burden of Disease Study. Several Korean studies have shown that these risk factors play an important role in creating socioeconomic inequalities in NCD mortality and total mortality. Current international discussions on NCD policies in the United Nations and the World Health Organization would provide better opportunities for developing aggressive population-wide policy measures in Korea. Considering the paucity of population-wide policies to control major NCD risk factors in Korea, rigorous population approaches such as taxation and regulation of unhealthy commodities as well as public education and mass campaigns should be further developed in Korea.

• 산경연구논집
• /
• 제12권12호
• /
• pp.1-10
• /
• 2021

Purpose: Cyber criminals have affected various markets and the banking system has encountered various kinds of cyberattacks. The purpose of this study is to analyze cybercrime that is an emerging threat and investigate the significant contribution of financial literacy and public awareness on cybercrimes. To understand the security issues and the need for corrective steps, the techniques and strategies used by cyber fraudsters in obtaining unauthorized access and use the financial information for purpose of fraud need to be understood. Research design, data and methodology: A sample of 123 banks employees from 12 commercial banks in Malaysia was surveyed. This study differs from previous studies as it surveyed the employees' awareness, and this approach fills in the gap in existing literature. Results: The financial literacy and public awareness have positive impact on organizational performance effectiveness to combat threat of cybercrime. Some recommendations are also proposed from research findings, for banking industry and government regulations. Conclusion: The present study focuses on banking sector so its findings cannot be generalized to other sectors. Linking these topics has created a new study in combating threat of cybercrimes generally, and specifically in Malaysia. The present study enhances the understanding of customers' role to combat the impact of cybercrimes on performances of banking industry.

• 유통과학연구
• /
• 제19권10호
• /
• pp.75-86
• /
• 2021

Purpose: The purpose of this study is to address policy preparation and amendments on regulations in accommodation sharing for resource distribution by fostering better adjustment in a society, since previous studies are rarely investigated in those issues. After conduct exploratory research about laws and regulations of accommodation sharing, this study investigates how effective policy instruments improve trust in accommodation sharing and potential growth by investigating the perceptions of individuals and by applying policymaking procedures. Research design, data and methodology: The data is collected via online survey. Structural equation modeling with confirmatory factor analysis and non-recursive model with multiple regression analysis were applied. Results: The results of this study found that among proposed policy instruments, individuals perceive local ordinances, government publicizing and campaign, trust marks, taxation, penalties, and government controls are effective to build trust in accommodation sharing. Policies geared toward the majority of the public are more effective, while governments should establish a strategic approach as to which policies are introduced in public and which role the government plays in the departments. Conclusions: The results provide policy and managerial implications how to enhance distributional values of accommodation sharing economy with proper preparations and amendments of laws and regulations.

• 대한한의학원전학회지
• /
• 제32권2호
• /
• pp.135-146
• /
• 2019

Objectives : This study examines the grounds on which Wulao(五勞) Liuji(六極) Qishang(七傷) which are categories of Xulao(虛勞) are differentiated, along with standards by which each category is further classified. Methods : Based on "Zhubingyuanhoulun(諸病源候論)", the first text to sort the different types and symptoms of Wulao(五勞) Liuji(六極) Qishang(七傷), each classification and its symptoms were analyzed. Texts which were written relatively close in time to "Zhubingyuanhoulun" were referenced in the process. Results & Conclusions : The differentiation of Wulao(五勞) Liuji(六極) Qishang(七傷) is based on the cause of illness. Wulao(五勞) is caused by mental activity which fatigues the Five Zang, Liuji(六極) is caused by exterior pathogens that damage the Five Body Elements, and Qishang(七傷) is caused by emotional factors as well as damaging practices. In close examination, Wulao(五勞) was further classified according to the different layers of mental activity, described in terms of taxation illness of the damaged Zang. Liuji(六極) is damage of the Five Body Elements by exterior pathogens, which was put into the spacial structure of nature and explained in six. Qishang(七傷) refers to the collective of representative symptoms and representative causes of Xulao.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권1호
• /
• pp.113-122
• /
• 2021

This study aims to investigate the effects of fiscal policy instruments on economic growth in Jordan using annual data from 1970 to 2019, by applying the VAR model (Vector Auto regression) and the Vector Error Correction Model (VECM). The study also examines the dynamic relationship among economic variables over time using the Granger casualty test, Impulse Response Function, and Variance Decomposition. The results show that not only the public expenditures have a positive effect on economic growth in Jordan, but also the tax revenues positively affect the economic growth in the short-run, and this is because of using the tax revenues to finance the government activities in Jordan. This effect becomes negative in the long run, and this is explained because the tax seems a source of distortions in the economy, The extreme taxes may cause huge distortions in the economy, and these distortions destroys the purchasing power, the aggregate demand, and supply. More governmental dependence on tax revenues is the main source of tax evasion and less efficiency. The effect of taxation will curb any prosperity in the economy. Therefore, the government should estimate the fair tax rates to generate sufficient revenues to finance the public expenditure required to enhance economic prosperity.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권7호
• /
• pp.501-508
• /
• 2021

The largest source of revenue in Indonesia comes from the taxation sector. Taxes increase the state revenue, which the government utilizes for building public facilities and infrastructures, providing subsidies to the public, financing public interests, and so on. In addition to producing revenue, taxes may be used to promote economic stability. Thus, this study aims to examine and analyze the financial aspects of tax aggressiveness. The financial aspects include leverage, capital intensity, inventory intensity, and earning management. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. Data analysis was carried out based on Eviews, with a selected sample of 32 companies of four observation years. Therefore, the number of samples was 128. The results of this study revealed that the best estimation model to use is the Fixed Effect Model (FEM). This study proved that leverage and earning management had a positive and significant effect on tax aggressiveness. In contrast, capital intensity and inventory intensity did not affect tax aggressiveness. In addition, the result of this study is still far from perfect. It is, therefore, hoped that further research can add other variables to find better results.

• 한국경영공학회지
• /
• 제23권4호
• /
• pp.19-31
• /
• 2018

Corruption is a serious political factor that distorts economic structure and slows economic development. In particular, the transition to the market opening economy increases the corruption incentives due to the transitional situation. The purpose of this study is to investigate the influencing factors on corruption using 2013 Myanmar Enterprise Survey data provided by World Bank. As a result of the analysis, it was found that the manager's willingness to dealing the regulation and the necessity of licensing had a positive relationship with corruption at the level of 90% and 95%, respectively. In the competitive environment factor, the intensity of the competition showed a significant increase at the level of 90%. In the institutional environment, the perception of social corruption and the obstacle of the taxation authorities increased the corruption. On the other hand, the increase in the instability of the political environment and strict enforcement of laws has been shown to reduce corruption. However, there was no significant relationship between managerial capacity, corruption of competitors, tax rate, and administrative environment.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권8호
• /
• pp.345-353
• /
• 2021

The impact of investment on economic growth has been studied by many authors around the world with different times and research methods. Therefore, there are conflicting opinions about the impact of investment on economic growth. To contribute empirical evidence, the objective of this study is to assess the impact of investment sources such as public investment, private investment, and foreign direct investment on economic growth in Vietnam in the short-run and long-run. The data used for the study is panel data from 63 Vietnamese provinces between 2000 and 2020. The inquiry method is PMG (Pool Mean Group) regression for economic growth (GDP) after testing the stationarity of the variables that meet the PMG regression condition as suggested by Pesaran et al. (1996) and Hamuda et al. (2013). The results show that: factors such as labor and trade openness have a negative impact on economic growth in the short term. In the long run, public investment has a negative effect on economic growth, while domestic private investment, foreign direct investment, trade openness, and labor have positive effects on economic growth. Labour contributes the most, followed by trade openness, foreign direct investment, and domestic private investment. Finally, the study provides policy implications for the Government of Vietnam.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권1호
• /
• pp.1-6
• /
• 2021

This research examines the stock market index determinants and the prediction using the FFT curve fitting of the Jakarta Stock Exchange (JKSE) Composite Index during the COVID-19 pandemic. This paper has used daily data of Jakarta Stock Exchange (JKSE) Composite Index, interest rate, and exchange rate from 15 October 2019 to 15 September 2020, and a total of 224 observations, retrieved from Indonesia Stock Exchange (IDX), Indonesia Statistics Central Bureau and Observation & Research of Taxation. The study covers descriptive statistics, multicollinearity test, hypothesis tests, determination test, and prediction using FFT curve fitting. The results unveil four fresh and robust evidence. Partially, the interest rate has affected positively and significantly the stock market index. Partially, the exchange rate has affected negatively and significantly the stock market index. The F-test result, interest rate, and exchange rate have significantly affected the stock market index (JKSE) simultaneously. Furthermore, the FFT curve fitting has predicted that the stock market fluctuates and increases over time. The results have shown a strong influence of the independent variables and the dependent variable. The value of Adjusted R-Square is 0.719, which means that the independent variables have simultaneously impacted the dependent variable for 71.9%; other factors have influenced the remaining 28.1%.

• 아태비즈니스연구
• /
• 제11권1호
• /
• pp.115-143
• /
• 2020

Purpose - The purpose of this study is to expand the taxpayer's rights protections, which are covered in the previous studies, and to suggest ways to increase tax inspection efficiency as a way to induce fidelity reporting under the final tax return system and to lower tax compliance costs. Design/methodology/approach - The tax audit is a necessary system for the taxpayer to induce self-reporting in a sincere manner, but it is necessary to harmonize the realization of fair taxation and the rights of taxpayers because it is likely to infringe taxpayer rights in the process. Research implications or Originality - The purpose of this study is as follows. First, the government will seek ways to improve tax investigations to strengthen the protection of taxpayers' rights by increasing the fairness and procedural transparency of the current tax investigation system, as pointed out in the National Tax Administration Reform T / F. Second, we will consider ways to enhance the effectiveness of tax audit as a means of inducing faithful tax in Korea's tax system, which assumes sincere taxpayers.