• The Journal of the Korea Contents Association
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• v.8 no.6
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• pp.159-166
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• 2008

The purpose of this research is to investigate empirically the relationship among organization identity, organization immersion, and pride(또는 self-esteem) of taxation public servants. The results of the research showed the following. First, the research showed that gender and work year, as individual characteristic variables, influence a significant effect on organization identity. Second, it turned out that the pride of taxation pubic servants influences a positive effect on organization identity, and groups of lower pride affect organization identity more than groups of higher pride. Third, it turned out that the pride of taxation public servants also influences a positive effect on organization immersion. In other words, taxation public servants with higher pride showed higher organization immersion. Groups of lower pride affect organization immersion more than groups of higher pride. These results verified that higher pride of organization members can strengthen organization identity and organization immersion.

• Korean Business Review
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• v.21 no.1
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• pp.37-49
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• 2008

Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

• The Journal of the Korea Contents Association
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• v.8 no.5
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• pp.215-223
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• 2008

This study is an empirical research on what effects public tax officers' pride, external image, and organization identification as tax specialists have on their organizational commitment. The results of the verification showed that their organizational commitment gets deeper as their satisfaction about pride, external image, and organization identification get greater. In order to meet the public interest in taxation and the demand of the time with positive attitudes and facilitate the functions of the taxation administration, public tax officers' organizational commitment should be intensified by increasing their pride as tax specialists, enhancing external images of the taxation administration, making substantial and realistic efforts, and letting public tax officers have organization identification.

• Journal of the Society of Naval Architects of Korea
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• v.60 no.2
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• pp.86-94
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• 2023

Tonnage taxation has contributed to developing the Korean maritime industry through tax relief for shipping companies. The current tonnage taxation relies on the net tonnage as an earning-capacity indicator in a merchant ship. Although the tonnage tax accords with horizontal equity, it does not match vertical equity because of the different taxable capacities of an individual company. Nowadays, maritime transport uses a dedicated vessel, and each shipping freight embeds a different value of time. It means the tonnage taxation regime should consider the added value of each shipping freight. Meanwhile, as the environmental regulations led by the International Maritime Organization are being strengthened, the Korean merchant fleet must be eco-friendly soon after. This study explores the alternative to renewing tonnage taxation by utilizing the Greenship certification and considering the ability-to-pay principle. Because the Greenship certification scheme encourages shipping decarbonization, maritime transport by a certified ocean-going vessel comes to be treated as an activity for the green economy. Special taxation for the green economy may contribute to shipping sustainability and market competitiveness.

• Journal of Industrial Convergence
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• v.1 no.2
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• pp.141-172
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• 2003

To enhance Social Welfare and Public Interests, government has been enforcing the policies that induce private Sector to participate in the Public Service. In general, these policies consist of the direct or indirect supporting systems, including the advantages of taxation applicable to Private Sector that takes part in Public Service. Of the various supporting systems taken by government, the privilege from the taxes is known to the most important supporting system. The representative exemple is the tax beduction of amounts donated to the not-for-profit organizations. That is to say that donations can be deductible from taxable amounts on assessing inheritance tax and gift tax. Generally much higher cumulative tax rates are applied to the laws of inheritance tax and gift tax than the other taxes in order to redistribute the social wealth and to restrain the concentration of the wealth. On the other hand, the special exemption from the taxes can be applied to not-for-profit organization according to the standards of the relevant lows and regulations, because not-for-profit organization usually performs the partial role of government in Public Service. The perpose of this study is to find the systematical support that the not-for-profit organizations can practice Public service more efficiently than government. This study approaches the subject by means of examining current taxation systems of inheritance tax law and gift tax law and developing systematic alternatives that can make inefficient parts in taxation systems more reasonable.

• The Journal of the Korea Contents Association
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• v.11 no.7
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• pp.366-373
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• 2011

This study aims to present basic directions and implications of the organizational culture and job performance by analysis of the causal path between the variables acknowledging the important role of the organizational satisfaction on the assumption that the organizational culture which is developed for improvement of the revenue officer's job performance by the taxation organization. In the results of analysis, the clan culture, hierarchy culture and market culture except the culture of innovation have positive effects on the organizational satisfaction, and the higher the organizational satisfaction, the higher efficiency of the performance of the tax administration affairs become, so the job performance becomes increase. This can be the results that the characteristics of the tax organizational culture which conducts the taxation administration affairs by the clan culture which is hierarchical and emphasizes the business performance through teamwork, and the market culture which emphasizes the results reflect the job performance. Therefore, the organizational culture that develops sense of ownership and being performed autonomously and responsibly should be created in order to increase the competitiveness in the organizations and to increase the job performance efficiently by the members of the organization to have worthwhile feeling.

• Korea Journal of Hospital Management
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• v.23 no.4
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• pp.81-86
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• 2018

Purposes: The purpose of this study is to argue that the taxation system for non-for-profit medical institution in Korea should be revised and that the basic direction should be to expand tax exemption like the US. Methods: We analyzed the US context of taxation policy for non-for-profit medical institutions and compared the US and Korean situation. Findings: In the United States, for-profit or non-for-profit medical institutions eternities are the most important criteria for hospital classification. Basically, full tax-exemption has been applied for non-for-profit medical institutions. The reason why many hospitals maintain their status as non-for-profit are following. First, the American society places great importance on the social responsibility and role of non-for-profit hospitals. Second, maintaining the status of non-for profit medical institutions is financially beneficial while maintaining good social reputation. The most powerful financial incentives are tax deductions and tax deductions for donations. Practical Implications: How will the taxation system for medical institutions in Korea be reformed in the future? First, if Korean government do not allow for-profit medical institutions, Korean government should consider implementing a full tax exemption system suitable for non-profit medical institutions like the US. Second, there are many variation in taxation for non-for-profit medical institution according to their legal positions. Therefore, current taxation system should be revised. Third, the reorganization of such taxation system should be in a direction that can finally encourage community benefit activities of medical institutions of nonprofit hospitals.

• Proceedings of the Korean Society for Quality Management Conference
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• 1998.11a
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• pp.333-338
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• 1998

QCC(Quality Control Circle) is a labor or employee group that regularly meets to discuss ways of improving product quality. Its goal is to develop and present various ways for employees to solve problems, generate and implement new ideas and gather information that would prove helpful in both areas. It will also educate employees of the responsibilities that a quality warranty will bring forth. This study conducted research on the QCC activity of Korean manufacturers in two primary ways: first part consisted of items used to diagnose QCC activity, Second part consisted of 8 items used to investigate goals and their effectiveness, obstruction and organization. Accordingly, main goal of our research was to find ways to improve through QCC.

• 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 Preventive Medicine and Public Health
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• v.46 no.4
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• pp.155-164
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• 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.