• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• Journal of Biomedical Engineering Research
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• v.44 no.3
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• pp.182-189
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• 2023

CT is a medical device that acquires medical images based on Attenuation coefficient of human organs related to X-rays. In addition, using this theory, it can acquire sagittal and coronal planes and 3D images of the human body. Then, CT is essential device for universal diagnostic test. But Exposure of CT scan is so high that it is regulated and managed with special medical equipment. As the special medical equipment, CT must implement quality control. In detail of quality control, Spatial resolution of existing phantom imaging tests, Contrast resolution and clinical image evaluation are qualitative tests. These tests are not objective, so the reliability of the CT undermine trust. Therefore, by applying an artificial intelligence classification model, we wanted to confirm the possibility of quantitative evaluation of the qualitative evaluation part of the phantom test. We used intelligence classification models (VGG19, DenseNet201, EfficientNet B2, inception_resnet_v2, ResNet50V2, and Xception). And the fine-tuning process used for learning was additionally performed. As a result, in all classification models, the accuracy of spatial resolution was 0.9562 or higher, the precision was 0.9535, the recall was 1, the loss value was 0.1774, and the learning time was from a maximum of 14 minutes to a minimum of 8 minutes and 10 seconds. Through the experimental results, it was concluded that the artificial intelligence model can be applied to CT implements quality control in spatial resolution and contrast resolution.

• Journal of Korea Trade
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• v.26 no.4
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• pp.63-82
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• 2022

Purpose - Drawing on relational institutional theory, we explored how demographic similarity between board members of a firm and newly emerged political elites led to firms' increased financial resource acquisition such as leverage ratio and decreased export intensity amidst the Asian financial crisis. We also studied how a firm's leverage ratio and export intensity can further affect firm profitability and financial credit rating. Design/methodology - We revisited and explored a unique, unprecedented crisis that affected most Korean firms: the Asian financial crisis that coincided with a governmental shift from a conservative to a liberal party. We collected demographic information from 432 listed Korean firms' board members and 43 political elites of the Blue House from 1998-2000 to create a demographic similarity measurement. We collected firms' financial information, built panel data, and used ordinary least squares regression to test our theory. Findings - Our results showed that demographic similarity between a firm's directors and newly emerged politicians had a positive association with a firm's leverage ratio but a negative association with a firm's export intensity. A firm's leverage ratio had a negative relationship with firm performance measured by firm profitability and financial credit rating. A firm's export intensity showed a positive effect on firm performance. Originality/value - We highlighted that during an economic crisis that coincided with a governmental shift and change of leading political actors, firms exerted efforts to survey the environment and build new external stakeholder relationships to cope with the changing landscape. We proposed that in an emerging market like Korea where low levels of trust and favoritism are prevalent across society, one of the relational institutional strategies that firms can employ is the selection of directors with similar demographic characteristics to political elites based on factors including birthplace and school affiliations. We examined the efforts of firms to build political networks with newly empowered political elites during a financial crisis, and the consequences of establishing such networks. We highlighted that during a financial crisis, the demographic similarity between a firm's board members and newly emerged politicians can provide firms with access to financial resources but can also result in poor management and reduced effort to enhance its international competitiveness.

• Safety and Health at Work
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• v.14 no.1
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• pp.71-77
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• 2023

Background: This study investigated the relationship between trauma exposure and suicidal ideation. Moreover, this study examines the moderating roles of organizational climate on the association between trauma exposure and suicidal ideation in Korean male firefighters. Methods: A total of 15,104 male firefighters who completed a questionnaire were analyzed. The data were obtained using an online self-administered questionnaire from the Firefighter Research on Enhancement of Safety and Health Study. Poisson regression analysis was performed to determine the effects of trauma exposure on suicidal ideation and the moderating effect of organizational climate. Results: The results showed that 389 firefighters (2.6%) responded that they had experienced suicidal ideation. In the final model, trauma exposure was positively related to suicidal ideation (adjusted risk ratio [aRR], 1.076; 95% confidence interval [CI]: 1.051-1.103), and organizational climate was negatively associated with suicidal ideation (aRR, 0.772; 95% CI: 0.739-0.806). Additionally, the interaction term (trauma exposure × organizational climate) was related to suicidal ideation (aRR, 1.016; 95% CI: 1.009-1.023). Conclusions: This study suggests that trauma exposure might play a significant role in developing suicidal ideation and that positive organizational climate moderates the negative effects of trauma exposure on suicidal ideation among firefighters. It is necessary to perform a follow-up study of various intervention strategies to maintain a healthy organizational climate or work environment. Such interventions should promote lasting trust within teams, provide social support and belonging, and nurture job value.

• Korea Science and Art Forum
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• v.27
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• pp.231-246
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• 2017

The purpose of this study is to examine effects of sustainability of convention events on brand equity and customer loyalty. This paper also explores the mediating role of brand equity amid sustainability of convention events and customer loyalty. The four determinants ofsustainability of convention events examined in this study are economic sustainability, environmental sustainability, social sustainability and event sustainability. Brand equity refers to performance, social image, value, trust worthiness, and attachment. The findings are as follows: (1)most sustainability of convention events have a positive effect on each brand equity's elements; (2)all sustainability of convention events have a positive effect on loyalty; (3)brand equity of convention is significantly related to customer loyalty. (4)brand equity plays a mediating role between sustainability of convention and customer loyalty. The findings will not only be useful in improving the structure of sustainability of convention events, but also in enhancing competitiveness in Korea's convention industry.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.6 no.1
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• pp.39-48
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• 2016

The tacit knowledge transfer cultivate the value and mount of tacit knowledge. The tacit knowledge transfer plays the most important role for improving the competitiveness of the organization. Despite the tacit knowledge transfer is very important, the research related with tacit knowledge transfer has not been actively carried out. The barriers to tacit knowledge transfer interfere with the tacit knowledge transfer. The barriers to tacit knowledge transfer are lack of understanding knowledge experts, heavy over-work, insufficient compensation, trust shortage and knowledge stickiness. In order to overcome the barrier of the tacit knowledge transfer, it is necessary to promote knowledge broker. The knowledge broker is the foundation for the tacit knowledge transfer and the critical success factor for efficient tacit knowledge transfer. However, most research related on the knowledge broker had focused on the degree, centrality and density of the knowledge network. The framework is needed to performance indicator for diagnosing the tacit knowledge transfer. Therefore, we suggest the knowledge broker framework based on the social network analysis.

• Journal of the Korean Society of Food Culture
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• v.25 no.2
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• pp.198-206
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• 2010

In recent years consumers have become used to products geared toward a more convenient lifestyle, thus, the demand for salted-cabbage, for use in preparing Kimchi is increasing. This study aims to investigate purchasing factors, the satisfaction and demands of salted-cabbage, and to ascertain a marketing strategy for expanding the use of salted cabbage in food-service departments of schools. Self-administered questionnaires were collected from 131 buying agents who manage food materials for schools, and statistical data analysis was completed using the SPSS V.14.0 program. 46.9% of the participating respondents were from elementary schools, 27.7% from middle schools, and 25.4% were from high schools.. Most of the subjects (67.9%) recognized the salted cabbage retailed for foodservice, but 62.3% of these had not purchased them, due to both their lack of trust in the sanitation and raw material handling of the food product, and the high price. Respondents considered different factors when deciding whether or not to purchase: the origin (local or imported) of the cabbage, hygiene, and taste, as well as characteristics such as the cabbage weight, package weight, and package materials. The score of post-behavior intentions as well as overall satisfaction was rather high. Also, they perceived the need of strategic promotion for enlarging the market portion of salted-cabbage. These results will done the guidelines for diversifying the salted-cabbage market and for creating an added value of agricultural products in rural areas.

• The Korean Journal of Franchise Management
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• v.6 no.2
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• pp.31-49
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• 2015

The purpose of this study was to propose a policy development plan for win-win growth between franchisor and franchisee by investigating success factors of win-win growth on the basis of the problems between franchisor and franchisee. There are many small scale franchise businesses in Korea that have not achieved an economy of scale compared to the developed countries. The conflicts between franchisor and franchisee have continued due to a lack of social trust which comes from an excessively high ratio of business failure and big firms' expansion into franchise business, then again, the perception of relations between the topdog and the underdog causes many problems. As franchise is the industry based on common people that helps service industry advance and competitiveness of the self-employed improve, it needs to be activated as the higher value-added business by promoting establishment of business and strengthening foundation of related industry. A matter of mutual cooperation and win-win growth between franchisor and franchisee is important not only for the sound development of franchise industry but also for the stable growth of nation's economy. Thus, this study suggested a policy development plan for win-win growth between franchisor and franchisee by analyzing success factor of win-win growth based on the problems between franchisor and franchisee. The results of the study provide the important strategic way towards mutual growth and maintaining cooperative relationship between franchisor and franchisee in Korean franchise industry.

• Information Systems Review
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• v.25 no.4
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• pp.67-87
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• 2023

Many online shopping sites now offer personalized recommendation systems to improve consumers' shopping experiences by lowering costs (time, cost, etc.), catering to consumers' tastes, and stimulating consumers' potential shopping needs. So far, domestic and foreign research on the personalized recommendation system has mainly focused on the field of computer science, which is advantageous for obtaining accurate personalized recommendation results for users but difficult to continuously track the users' psychological states or behavioral intentions. This study attempted to investigate the effect of the characteristics of the personalized recommendation system in the online shopping environment on consumer perception and purchase intention for consumers using the Stimulus-Organism-Response (S-O-R) model. The analysis results adopted all hypotheses on the effect of the quality of the personalized recommendation system and information quality on trust and perceived value. Through the empirical results of this study, the factors influencing consumers' use of personalized recommendation system can be identified. In order to increase more purchase, online shopping companies need to understand consumers' tastes and improve the quality of the personalized system by improving the recommendation algorithm thus to provide more information about products.

• Journal of Gifted/Talented Education
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• v.25 no.4
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• pp.547-563
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• 2015

This paper aims at figuring out specific characteristics of affective attitude of gifted and talented in information, predicting follow-up activities and desirable direction of learning. Based on the analysis of this paper as educational directions and suggestions for elementary gifted and talented students in information are as follows: First, in gender ratio of gifted and talented in information, including the fact that ratio of boys is high, there remain the previous prejudice of higher information capability and it seems that girls who depend on external factors, parents and teachers should make more efforts to help girls trust their own capability in information science and lead them to give more value to attribution of efforts for achievement in information science. Second, as grade is higher, motivation to learn information science and attitude for success in information science among sub-elements of attitude to information science, motivation to seed positive recognition to higher graders is required. Third, in screening and selecting gifted and talented students in information, attitude to information science should be considered as main cause and the existing gifted and talented students in information should be prompted to improve their attitude to information science with value on effort for information science.