• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.129-137
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• 2019

Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from the Ministry of Finance of Vietnam. Theoretically, tax generates the state budget revenue and is a tool to regulate the economy. The results of statistical tests show that tax has a positive impact on Vietnam's economic growth. However, the effects of direct tax and indirect tax are different. The indirect tax has a positive influence and promote Vietnam's economic growth, while the impact of the direct tax is invisible. There has not been sufficient evidence to confirm that the indirect tax has a more positive impact than the direct tax. To promote economic growth, Vietnam needs to restructure its tax system towards: (1) Increasing the proportion of indirect tax, reducing the proportion of direct tax in the state budget revenue; (2) Expanding tax bases; (3) Reducing tax rates of corporate income tax and personal income tax; (4) Increasing tax rates of environmental protection tax, natural resources tax, value added tax and excise tax on some types of goods which harm health and environment.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2001.05a
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• pp.676-679
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• 2001

As network security is coning up with significant problem after the major Internet sites were hacked nowadays, IDS(Intrusion Detection System) is considered as a next generation security solution for more reliable network and system security rather than firewall. In this paper, we propose the new IDS model which tan detect intrusion in different systems as well as which ran make real-time detection of intrusion in the expanded distributed environment in host level of drawback of existing IDS. We implement its prototype and verify its validity. We use pattern extraction agent so that we can extract automatically audit file needed in distributed intrusion detection even in other platforms.

• Asian Journal of Business Environment
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• v.11 no.4
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• pp.5-16
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• 2021

Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.

• The Transactions of the Korea Information Processing Society
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• v.4 no.12
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• pp.3023-3032
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• 1997

This study examined individual differences in navigating in hyperspace learning environment where a minimum structure is provided. Using a hypercard stack called "Pearl Harbor", Field Dependent people used guidance more often than those in Field Indepedent; FI achieved scored higher at the end of the study; and FI people had some type of pattern showing from them audit trail when FD people did not show any trail of patterns. Also people with higher visual thinking scores achieved higher scores in hyperspace environment.

• Journal of the Korean Society of Marine Environment & Safety
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• v.23 no.7
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• pp.783-790
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• 2017

An acceptable proximity assessment collision probability is widely considered to be less than $10^{-4}$ in maritime traffic safety audit schemes. In the 1970s, Fujii, Macduff and colleagues introduced various models for collision probability of aberrancy in the community. Although existing studies ensured acceptable proximity collision probability, around $10^{-4}$, they were constrained by assumptions. A lack of support for the proximity probability criterion has been investigated in this study for practical use. The appropriate proximity probability for different size vessels in both straight and curved lanes has been analyzed based on GICOMS data. As a result, reasonable proximity collision probabilities were determined for various vessel traffic conditions. Accordingly, necessary improvements in the maritime traffic system have been suggested in consideration for various maritime traffic situations and conditions.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.36 no.9B
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• pp.1066-1072
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• 2011

Cloud Computing Environment provides users with a blue print of IT Utopia with virtualization; unbounded computing power and data storage free from the cost and the responsibility of maintenance for the IT resources. But, there are several issues to be addressed for the Cloud Computing Environment to be realized as the blue print because users cannot control the IT resources provided by the Cloud Computing Environment but can only use them. One of the issues is how to secure and to trust data in the Cloud Computing Environment. In this paper, an efficient and practical trust assurance of data with provenance in Cloud Computing Environment.

• Proceedings of the Korean Society of Soil and Groundwater Environment Conference
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• 2005.04a
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• pp.24-27
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• 2005

This study has focused on investigation on As and heavy metal contamination derived from metalliferous mining activities in the Choongbuk Province in Korea. Soil, mine effluent, surface water and ground water samples were taken in and around 27 abandoned metal mines, and analyzed for As, Cd, Cu, Ni, Pb and Zn using AAS and anions in water samples using IC. In general, the heavy metal concentrations in soils decreased with Increasing distance from the each mine audit. Tailings and mine waste soils from several mines contained over the guideline of Soil Conservation Act in Korea. Soil samples from the Seobo, Honga, Daehwa, Jeungjadong, Youngbo and Munbaek mines contained over the action levels of the metals due to intensive mining activities. Therefore, a proper remediation work needs to control the metal dispersion around the mines.

• Journal of Korean Society on Water Environment
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• v.38 no.5
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• pp.231-239
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• 2022

In this study, we applied ENERWATER to evaluate the energy consumption labeling of wastewater treatment plants in Korea using the Korea sewerage statistics data. The results showed that the energy label status was excellent in the SBR process for small and medium-scale wastewater treatment plants and the A2O process for large-scale wastewater treatment plants. The energy labeling of wastewater treatment plants of 50,000 tons capacity was excellent. The statuses of metropolitan cities and Jeollanam-do province were excellent. We analyzed the effects of renewable energy on wastewater treatment plants' energy consumption and found out that digestion gas for large-scale plants and photovoltaic energy for small-scale plants were effective in improving energy labeling. In addition, we compared the energy labels of four wastewater treatment plants in "Z" city and wastewater treatment plant "X" had the best energy label, and the wastewater treatment plants "V" and "Y" had to be selected as priorities for the energy diagnosis and improvement project. In a comprehensive conclusion, the applicability of ENERWATER was confirmed based on sewage statistics data and labeling can be used to set priorities for the energy diagnosis and improvement project.

• Journal of Koreanology Reviews
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• v.2 no.1
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• pp.9-16
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• 2023

This study will provide an overview of the development of 'Corporate Social Responsibility' (CSR) in South Korea throughout time, as well as its sources of inspiration and recommendations. The study will also rely on the body of existing research to provide insights into the present condition of CSR in the nation and the measures launched to promote socially responsible practices in the corporate environment. As a result, it will act as a crucial dedication to comprehending corporate social responsibility within the Korean environment. According to the searching results in the literature content dataset, there has been total four historical paradigm of CSR in South Korea, such as (1) Adoption of the CSR principles, (2) Introduction of the Korean Association of Social Responsibility, (3) The Seoul Environmental Charter, (4) The Board of Audit and Inspection Intervention. Based on the results of the current study, the present author could conclude that ingrained corporate social responsibility (CSR) is in Korean business culture, which has been promoted since the 1920s. Businesses can benefit by using the guidelines offered by the CSR Promotion Act and related activities to uphold their responsibilities towards society and the environment, overviewing comprehensively CSR advancement in South Korea from the 1920s to the display day.

• Fire Science and Engineering
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• v.31 no.3
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• pp.144-150
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• 2017

The inflow of infectious diseases is increasing due to the expansion of exchanges between countries and climate change. The public concern and anxiety about the increase of the possibility of infectious disease due to the social environment change are increasing greatly.These pandemics are a serious threat to the economy. Hence, multifaceted efforts are required to prevent them from spreading.In many hospitals, it is very important to promptly report infectious diseases, such as the CDC, when infectious diseases occur. In addition, it is difficult to separate general patients and suspected infected patients in these facilities, so there is a high risk of infection spreading within them. The paper presents the improvements of prevention and nonproliferation by researching the occurrence of infectious diseases, the method of separating infected patients, and the methods of preventing infectious diseases based on the audit results of MERS of the Board of Audit and Inspection.