• Title/Summary/Keyword: change.

Search Result 74,792, Processing Time 0.072 seconds

Custom Officers' Readiness for Sales and Service Tax Implementation in Malaysia: An Organisational Readiness for Change Perspective

  • GHANI, Erlane K;MOHAMMAD, Nurulhuda;MUHAMMAD, Kamaruzzaman
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.8 no.3
    • /
    • pp.459-468
    • /
    • 2021
  • This study examines the factors influencing custom officers' readiness for the Sales and Service Tax (SST) implementation in Malaysia. Specifically, this study examines the factors stipulated in the Theory of Organisational Readiness namely, change valence, task knowledge, and resource availability on the customs officers' readiness in terms of change commitment and change efficacy for SST 2.0 implementation. This study utilizes the questionnaire survey distributed to employees of the Royal Malaysian Customs Department (RMCD) that have undergone a significant change of tax regime from Goods and Service Tax (GST) to SST 2.0. The results show that all three factors significantly and positively influence the customs officers' readiness in terms of change commitment and change efficacy for SST 2.0 implementation in Malaysia. The findings in this study indicate that to ensure smooth SST 2.0 implementation, it is important for the customs department to give attention to the perception of the officers and provide the necessary resources. The findings of this study could assist RMCD and other custom agencies to take into account factors that influence readiness for change which indirectly affect job responsibility and performance of the organization.

Biomechanical changes in lower quadrant after manipulation of low back pain patients with sacroiliac joint dysfunction (요통환자의 엉치엉덩관절 기능부전에 대한 도수교정 후에 하지의 생체역학적인 변화)

  • Oh, Seung-Gil;Yoo, Seung-Hee
    • Journal of Korean Physical Therapy Science
    • /
    • v.8 no.1
    • /
    • pp.893-906
    • /
    • 2001
  • The purposes of this study were to compare pelvic tilt. range of motion(ROM) of hip rotation, and leg length difference before and after manipulation and to investigate correlation between changes of each variables after manipulation of sacroiliac pint in 31 low back pain patients(11 males, 20 females) with sacroiliac pint dysfunction. The sacroiliac pint of patients was manipulated on the side of anterior pelvic tilt, using the technique described by Stoddard(1962) and Greenmann (1996). I used this technique because it usually eliminated sacroiliac Pint dysfunction in one treatment session. SPSS for window computer system was used to analyze the data. Also t-test was performed for comparison of the variables before and after manipulation, and Pearson product-moment correlation analysis and regression analysis were performed for changes of each variables after manipulation. The result were as follows: 1. The pelvic tilt after manipulation was significantly decreased(mean=$2.79^{\circ}$) compared with the pelvic tilt before manipulation(p=.001). 2. The PROM of hip internal rotation ipsilateral to anterior pelvic tilt after manipulation significantly decreased (mean = $1.88^{\circ}$) compared with hip internal rotation before manipulation (p=.008). The PROM of hip internal rotation ipsilateral to posterior pelvic tilt after manipulation significantly increased(mean = $1.29^{\circ}$) compared with hip internal rotation before manipulation (p=.029). 3. The PROM of hip external rotation ipsilateral to anterior pelvic tilt after manipulation significantly increased(mean=$2.42^{\circ}$) compared with the hip external rotation before manipulation(p=$2.42^{\circ}$) compared with the hip external rotation ipsilateral to posterior pelvic tilt after manipulation significantly decreased(mean = $1.84^{\circ}$) compared with the hip external rotation before manipulation (p=.008). 4. Leg length difference after manipulation significantly decreased(mean=2.15 mm) compared with leg length difference before manipulation (p=.008). Regression analysis revealed that a fair correlation was found between change in leg length difference and change in anterior pelvic tilt after manipulation(p=.009). 5. Pearson product-moment correlation coefficient was used to assess differences of the variables after manipulation. A fair correlation was found between change in leg length difference and change in anterior pelvic tilt after manipulation(r=.462, p<.01). A fair correlation was found between change in anterior pelvic tilt and change in hip internal rotation ipsilateral to anterior pelvic tilt(r=.397, p<.05) and between change in anterior pelvic tilt and change in hip external rotation ipsilateral to anterior pelvic tilt(r=.516, p<.01). A fair correlation was found between change in posterior pelvic tilt and changes in hip internal rotation ipsilateral to posterior pelvic tilt (r=.441, p<.05) and between change in posterior pelvic tilt and change in hip external rotation ipsilateral to posterior pelvic tilt(r=.361, p<.05). A fair correlation was found between change in hip internal rotation ipsilateral to anterior pelvic tilt and change in hip external rotation ipsilateral to posterior pelvic tilt(r=.388, p<.05) and between change in hip internal rotation ipsilateral to posterior pelvic tilt and change in hip internal rotation ipsilateral to anterior pelvic tilt(r=.426. p<.05).

  • PDF

An early warning and decision support system to reduce weather and climate risks in agricultural production

  • Nakagawa, Hiroshi;Ohno, Hiroyuki;Yoshida, Hiroe;Fushimi, Erina;Sasaki, Kaori;Maruyama, Atsushi;Nakano, Satoshi
    • Proceedings of the Korean Society of Crop Science Conference
    • /
    • 2017.06a
    • /
    • pp.303-303
    • /
    • 2017
  • Japanese agriculture has faced to several threats: aging and decrease of farmer population, global competition, and the risk of climate change as well as harsh and variable weather. On the other hands, the number of large scale farms is increasing, because farm lands have been being aggregated to fewer numbers of farms. Cost cutting, development of efficient ways to manage complicatedly scattered farm lands, maintaining yield and quality under variable weather conditions, are required to adapt to changing environments. Information and communications technology (ICT) would contribute to solve such problems and to create innovative technologies. Thus we have been developing an early warning and decision support system to reduce weather and climate risks for rice, wheat and soybean production in Japan. The concept and prototype of the system will be shown. The system consists of a weather data system (Agro-Meteorological Grid Square Data System, AMGSDS), decision support contents where information is automatically created by crop models and delivers information to users via internet. AMGSDS combines JMA's Automated Meteorological Data Acquisition System (AMeDAS) data, numerical weather forecast data and normal values, for all of Japan with about 1km Grid Square throughout years. Our climate-smart system provides information on the prediction of crop phenology, created with weather forecast data and crop phenology models, as an important function. The system also makes recommendations for crop management, such as nitrogen-topdressing, suitable harvest time, water control, pesticide spray. We are also developing methods to perform risk analysis on weather-related damage to crop production. For example, we have developed an algorism to determine the best transplanting date in rice under a given environment, using the results of multi-year simulation, in order to answer the question "when is the best transplanting date to minimize yield loss, to avoid low temperature damage and to avoid high temperature damage?".

  • PDF

Development and Policy Applications of Integrated Information System for Climate Change Adaptation (기후변화 적응 정보 통합지원 체계구축 및 정책적 활용방안)

  • Kim, Geunhan;Lee, Moung-Jin;Jeon, Seong-Woo;Park, Songmi;Lee, Eunjin
    • Journal of Environmental Policy
    • /
    • v.12 no.3
    • /
    • pp.3-20
    • /
    • 2013
  • Recently, impacts and damages of extreme climate change have already affected on worldwide. Thus adaptation and action plan are essential concepts in minimizing the impacts of climate change. In order to introduce climate change adaptation decision-making measure, the need for high-quality and integrated information system within adaptation policy has increased enormously. However, most of adaptation information is based on different sources and various backgrounds. Currently, domestic climate change information is disseminated from about 132 internet sites and most of them are limited to general information of climate change, rather than information that are based on scientific evidence. Also, there are some difficulties in updating new resources. Reliable climate change information is provided from different agencies, which makes users difficult to locate right information they need. As a progress to overcome the limitations of these problems, we carried out a feasibility research on integrated information system for climate change adaptation. For the objectives, our solutions are as follows. First, we analyzed definition of climate change adaptation and climate change adaptation information. Second, we suggested integrating the information system for adaptation and phased implementation plan for establishing integrated information system for climate change. Finally, we verified the establishment of integrated support system based on policy applications of integrated information system. This system will provide an integrated climate change information and be a very useful tool to support the decision making process of effective climate change adaptation policies.

  • PDF

THE DEVELOPMENT OF INTERPRETATION FOR TEMPOROMANDIBULAR JOINT ROENTGENOGRAMS (악관절증 환자의 X선사진 판독법 개발에 관한 연구)

  • You Dong-Soo;Ahn Hyung-Kyu;Park Tae-Won
    • Journal of Korean Academy of Oral and Maxillofacial Radiology
    • /
    • v.14 no.1
    • /
    • pp.121-134
    • /
    • 1984
  • The authors analyzed the morphological change of bone structure from 3,140 radiographs (1570 joints) of 785 patients with temporomandibular joint arthrosis, which were obtained by the oblique lateral transcranial projection and orthopantomographs. The interrelation of bone change and clinical symptoms, duration of the diseases were examined. Also, the bone changes of articular eminence, condyle, articular fossa were examined according to positional change of the condyle in the mouth open and close state. The results were as follows. 1. In the 785 patients with TMJ arthrosis, 782 patients (99.62%) show the positional change of the condyle. Among them 691 patients (88.03%) show the bone change. 2. In TMJ arthrosis patients with bone changes 451 patients (65.27%) showed both the condylar positional changes and bone changes bilaterally. 198 patients (28.65%) show the condylar positional changes bilaterally and bone changes unilaterally. 3. The bone changes in the TMJ arthrosis were in order of frequency eburnation (647 cases, 32.8%), erosion (548 cases, 27.79%), flattening (418 cases, 21.20%), deformity (138 cases, 6.99%). sclerosis (115 cases, 5.83%), marginal proliferation (106 cases, 5.38%). The region of bone change in TMJ arthrosis with condylar positional changes were in order of frequency the articular eminence (43.97%) condylar head (38.64%), articular fossa (17.39%). In the patients with bone changes, their clinical symptoms were pain (44.34%), clicking sound (33.5%), limitation of mouth opening (22.52%). In the patients complaining pain the most frequent bone change was erosion (28.60%), in the patients complaining clicking sound, eburnation (28.97%) in the patients complaining the limitation, eburnation (29.40%). Also in the patients with the duration below 1 year most common bone change was eburnation. 5. The most common condylar positional change was downward position (39.94%) in closed state, restricted movement of condyle (30.07%) in open state. The condylar positional changes and bone changes according to the region were as follows: a) In the condylar head the most frequent bone change was erosion (30.45%) and the most frequent condylar positional change was downward position (37.40%) in closed state, restricted movement of condyle (33.2%) in open state. b) In the articular eminence the most frequent bone change was eburnation (39.91%) and the most frequent condylar positional change was downward position (39.79%) in closed state, restricted movement of condyle (27.22%) in open state. c) In the articular fossa the most frequent bone change was eburnation (53.94%) and the most frequent condylar positional change was downward position (42.57%) in closed state, restricted movement of condyle (30.32%) in open state.

  • PDF

Study for Understanding the Special Character and the Tendency of Movement Change in Twelve Meridians (12 경락(經絡)의 속성(屬性)과 운동변화(運動變化)의 경향성(傾向性)을 파악(把握)하기 위한 연구(硏究))

  • Shuk Dong-Yun;Choi Chan-Hun;Jang Kyeong-Seon
    • Korean Journal of Acupuncture
    • /
    • v.17 no.1
    • /
    • pp.123-140
    • /
    • 2000
  • The purpose of this study is to understand the special character and the tendency of the movement change that 12 meridians possess. We studied about the incidental and fundamental rule of the six atmospheric influence that was presented by Pyobonjoong(the incidental, fundamental, intermediate) theory, and the Hwang won-uh's the Six Channel activity of the Qi theory that presented movement form of the meridian through the six atmospheric influence. Then we found the following substances. The Pyobonjoong(the incidental, fundamental, intermediate) theory is applicable to understand the special character and the tendency of the movement change that Meridians possess. But, because the Pyobonjoong(the incidental, fundamental, intermediate) theory can't classify the characteristic difference of the hand and foot meridians, then the principle that can devide the meridians of the hand and foot, must be supplied. The Jungwha(right changing)-Daewha(opposite changing) theory is able to concretely classify the special character of the hand and foot six meridians. And Hwang's Shawha(superintending change)-Jongwha(following change) theory that is base on Jungwha(right changing)-Daewha(opposite changing) theory, is able to classify the special character of the hand and foot six meridians, too. If the concept of the Meridians is understood by the Shawha(superintending change)-Jongwha(following change) theory, the special character of the hand and foot six meridians could be concretely classified and then the meridian of the Bowels and the six atmospheric influence corresponded to the meridians could be expansively explained as the point that take charge and control these special Qi in the human body The Bon-Qi(fundamental Qi) act on the special character of Shawha(superintending change) six meridians and the tendency of the movement change is cause by the insufficiency and excessiveness of the Bon-Qi(fundamental Qi). The Qi of the Shawha(superintending change) meridians act on the special character of Jongwha(following change) six meridians and the tendency of the movement change is cause by the exuberance of Yang and the deficiency of Yang.

  • PDF

The Hierarchical Linear Relationship of Individual and Organizational Variables with the Receptivity to Organizational Change of Professors in Junior Colleges (전문대학 교수의 조직변화 수용성과 개인 및 조직 변인의 위계적 관계)

  • Seok, Young-Mi;Na, Seung-Il
    • Journal of vocational education research
    • /
    • v.36 no.2
    • /
    • pp.23-50
    • /
    • 2017
  • The purpose of this study was to determine the hierarchical linear relationship among receptivity to organizational change, individual variables of professors and organizational variables in junior colleges. The population for this study was 12,920 professors in 139 junior colleges. Using random sampling method considering subject, 800 professors in 40 colleges were sampled for this study. The data were collected from May 26 to June 13. A total of 445 out of 800 questionnaires were returned of which 441 of 40 junior colleges were used for analysis after data cleaning. These data were analyzed by both descriptive statistics and One-way ANOVA with Random Effects, Ranmdom-Coefficients Regression Model, and Intercepts-and Slopes-as-Outcomes Model of hierarchical linear model(HLM). All data analysis was accomplished using the SPSS 20.0 for windows program and the HLM 6.0 for windows program. An alpha level of 0.05 was established priori for determining the significance. The findings of the study were as follows: First, the level of receptivity to organizational change of professions in junior college was 3.94. Second, 56.5% of total variance in receptivity to organizational change was individual level variance. 43.5% of total variance in receptivity to organizational change was organizational level variance. Third, personal valence about organizational change, psychological ownership, experience of assignment, years of service and job security had positive effects on receptivity to organizational change while years of service had negative effects on receptivity to organizational change. The effect of personal valence about organizational change was highest, and the effect of job security was lowest. Fourth, degree of organizational change, participative decision-making, group culture and accessibility of information related to organizational change had positive effects on receptivity to organizational change. The effect of degree of organizational change was highest, and the effect of accessibility of information related to organizational change was lowest.

Development and Application of CCGIS for the Estimation of Vulnerability Index over Korea (한반도 기후변화 취약성 지수 산정을 위한 CCGIS의 개발 및 활용)

  • Kim, Cheol-Hee;Song, Chang-Keun;Hong, You deok;Yu, Jeong Ah;Ryu, Seong-Hyun;Yim, Gwang-Young
    • Journal of Climate Change Research
    • /
    • v.3 no.1
    • /
    • pp.13-24
    • /
    • 2012
  • CCGIS (Climate Change Adaptation Toolkit based on GIS) was developed to use as a tool for the climate change assessment and any relevant tasks involving climate change adaptation policy over Korean peninsula. The main objective of CCGIS is to facilitate an efficient and relevant information for the estimation of climate change vulnerability index by providing key information in the climate change adaptation process. In particular, the atmospheric modeling system implemented in CCGIS, which is composed of climate and meteorological numerical model and the atmospheric environmental models, were used as a tool to generate the climate and environmental IPCC SRES (A2, B1, A1B, A1T, A1FI, and A1 scenarios) climate data for the year of 2000, 2020, 2050, and 2100. This article introduces the components of CCGIS and describes its application to the Korean peninsula. Some examples of the CCGIS and its use for both climate change adaptation and estimation of vulnerability index applied to Korean provinces are presented and discussed here.

The Influence of Change Prevalence on Visual Short-Term Memory-Based Change Detection Performance (변화출현확률이 시각단기기억 기반 변화탐지 수행에 미치는 영향)

  • Son, Han-Gyeol;Hyun, Joo-Seok
    • Korean Journal of Cognitive Science
    • /
    • v.32 no.3
    • /
    • pp.117-139
    • /
    • 2021
  • The way of change detection in which presence of a different item is determined between memory and test arrays with a brief in-between time interval resembles how visual search is done considering that the different item is searched upon the onset of a test array being compared against the items in memory. According to the resemblance, the present study examined whether varying the probability of change occurrence in a visual short-term memory-based change detection task can influence the aspect of response-decision making (i.e., change prevalence effect). The simple-feature change detection task in the study consisted of a set of four colored boxes followed by another set of four colored boxes between which the participants determined presence or absence of a color change from one box to the other. The change prevalence was varied to 20, 50, or 80% in terms of change occurrences in total trials, and their change detection errors, detection sensitivity, and their subsequent RTs were analyzed. The analyses revealed that as the change prevalence increased, false alarms became more frequent while misses became less frequent, along with delayed correct-rejection responses. The observed change prevalence effect looks very similar to the target prevalence effect varying according to probability of target occurrence in visual search tasks, indicating that the background principles deriving these two effects may resemble each other.

Total Factor Productivity Growth and the Decomposition Components of Korean Port-Logistics Industry (항만물류산업의 총요소생산성과 그 분해요인분석)

  • Gang, Sang-Mok;Lee, Ju-Byeong
    • Journal of Korea Port Economic Association
    • /
    • v.24 no.4
    • /
    • pp.47-70
    • /
    • 2008
  • The purpose of this study is to estimate total factor productivity(TFP) growth by stochastic frontier function and to grasp contributing factors of its growth rate by decomposing the total factor productivity into efficiency change, technical progress, scale change, and allocation change. Annual growth rate of total factor productivity for 1990-2003 is 0.019 (1.9%), higher than that of overall industry (0.010). The main component of TFP growth is not efficiency change but technical progress. Contributing factors of total factor productivity growth are change of allocation efficiency in port industry, technical progress in sea-transportation industry, and change of scale efficiency in transportation-equipment industry. The change of total factor productivity shows a decreasing trend since late in the 1990s. The annual technical efficiency of port-logistics industry is less than that of overall industry. Capital elasticity for output (0.391) is higher than labor elasticity (0.227), but scale economy of port-logistics industry is 0.618, which is far from optimal scale economy.

  • PDF