• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.823-832
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• 2021

In Vietnam, tax compliance has become an important goal in the tax reform strategy. In the context of technology 4.0, the application of the electronic tax system is of great significance to small- and medium-sized enterprises (SMEs). The paper explores factors influencing electronic tax compliance of SMEs in Vietnam. Data from 402 SMEs, who are business taxpayers, was selected through a researcher-designed questionnaire survey method. The results indicate that four groups of factors have significant effects on electronic tax compliance among Vietnamese SMEs. These groups include Taxpayer Awareness (TA), Perceived Ease of use (PTE), Vietnamese tax administration (VTA,) and Efficiency of Vietnamese tax policy (VTP). The factor analysis was adopted; Cronbach's alpha coefficients were calculated, exploratory factor analysis (EFA) was used. The findings found that among these four groups, the most influencing factor is taxpayer awareness. It is suggested that the Vietnamese government should pay attention to promote and support SMEs to raise full awareness of tax obligations. This could be done through various methods such as conducting workshops for updating tax policies and short courses to business taxpayers of electronic tax compliance. The study is expected to provide some important implications for policy-makers and practitioners in tax policy reform in Vietnam.

• 국토계획
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• 제54권4호
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• pp.26-37
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• 2019

It is necessary to implement a wide range of housing welfare policies that citizens can experience in order to improve residents' the quality of life, as it emphasizes the balance of supply and management of public housing. The purpose of this study is to analyze the factors affecting residential satisfaction considering the three hierarchical levels of individual, household, and area. In the background of the study, the individuals' quality-of-life satisfaction determined not only by the individual but also by the various influencing environmental factors. This study targets 1,736 households, 3,239 persons in 464 areas in Seoul. The main research results are as follows. At the level one, there were influencing factors such as age(-), education level and income, and housing area per person, recipient of basic living(-), period(-) and RIR (at the level two). At the level three, west-south region(-) and social mix affect the complex of public housing. In consideration of living infrastructure, the closer to public transportation, public facilities, and medical facilities, the higher the satisfaction of public housing. The results of this analysis suggest that public support needs to focus on individual household members, but there is a need for ways to link it with the complex and the region.

• 대한토목학회논문집
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• 제30권6D호
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• pp.553-560
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• 2010

본 연구는 신호위반 단속건수에 영향을 미치는 요인들에 관하여 자료를 수집하고 분석하여 신호위반 단속건수와의 관계를 규명하고 모형을 개발하여 예측된 모형을 통해 신호위반 단속건수에 영향을 미치는 요인에 대한 규칙을 파악하는 방법으로 교통사고의 위험을 항시 내포하고 있는 교통법규 위반행위가 빈번한 지역에 대한 무인다기능단속시스템의 설치기준을 제시하고자 하는 연구이다.

• 임상간호연구
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• 제29권3호
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• pp.327-336
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• 2023

Purpose: This study aimed to identify the factors affecting the practice of medical waste management of nurses in tertiary general hospitals after the coronavirus disease 2019 (COVID-19). Methods: The participants were 154 nurses working in two tertiary general hospitals. Data were collected using structured questionnaires and analyzed using an Independent t-test, One-way ANOVA, Scheffé test, Pearson correlation coefficients, and multiple regression analysis using the SPSS/WIN 27.0 program. Results: Factors significantly influencing the subject's practice of medical waste management include medical waste education(β=.18, p=.013), recognition of infection control organizational culture (β=.26, p=.007), and attitudes toward medical waste management (β=.23, p=.011). The explanatory power of these variables for medical waste management practice was 29.0% (F=7.34, p<.001). Conclusion: To improve the practice of medical waste management, a strategy to provide positive attitudes toward medical waste management should be needed when developing medical waste management training programs, and various measures are necessary to make the organizational culture positive for the implementation of infection control guidelines at the organizational level.

• 무역학회지
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• 제45권1호
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• pp.279-300
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• 2020

The cosmetic medical information mobile platform is evolving into a new channel for searching and obtaining relevant information before using cosmetic medical service. In addition, the medical institutions can facilitate the medical contracts, and take advantage of systemic customer management through the cosmetic medical information mobile platform. Therefore, the paradigm of the cosmetic medical mobile service industry is facing a flow of change through the use diffusion of cosmetic medical information mobile platform. In this study, in order to explore the factors affecting the use diffusion of the cosmetic medical information mobile platform, this study used the research model of the influence of the characteristics of the cosmetic medical information mobile platform on perceived convenience and usefulness, and use diffusion by applying TAM(Technology Acceptance Model). As a result, immediateness, interactivity, and customization in the characteristics of cosmetic medical information mobile platform had positive effects on the perceived convenience. Also, interactivity, customization, and economics had positive impacts on perceived usefulness. In addition, perceived convenience and usefulness had positive effects on the use diffusion. Through this study, the factors influencing the use diffusion of cosmetic medical information mobile platform were actually explored, and the service value of the cosmetic medical information mobile platform were categorized. Future research is expected to contribute to the continuous improvement of quality and expansion of the cosmetic medical service market based on various research.

• 한국전문물리치료학회지
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• 제31권1호
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• pp.48-54
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• 2024

Background: Promoting patients' safe return home at discharge and reducing length of stay in hospital is key for Restorative Rehabilitation Institution (RMI). Objects: This study was designed to identify the factors influencing the return to home and length of stay among various factors. Methods: A total of 120 stroke patients (76 males and 44 females) who were hospitalized in an adult inpatient unit of a RMI for more than 2 months were retrospectively analyzed for this study (multivariate logistic regression analyses, p < 0.001). As predictor variables for assessing the return to home and length of stay, demographic data (sex, age, duration between onset and admission, length of stay, caregiver after discharge, occupation after discharge, reason for discharge, and household type after discharge) were collected. Additionally, following measurements were selectively collected from patient's medical records: scores of Mini-Mental State Examination Korean version (K-MMSE), modified Barthel Index Korean version (K-MBI), Berg Balance Scale and Functional Ambulation Category were obtained at admission and discharge. Results: The K-MMSE at admission and K-MBI at discharge were found to be the predictors of return to home. Additionally, K-MBI at admission influenced the length of stay. Conclusion: This study suggests cognitive functioning at admission and the level of activities of daily living at discharge predicted the return to home and length of stay.

• Archives of Plastic Surgery
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• 제35권3호
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• pp.255-260
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• 2008

Purpose: Tongue cancer is the most common malignant tumor of the oral cavity and the ultimate goal in treatment of the cancer is not only complete excision and meticulous closure of the wound, but also, reconstruction of a demensional and functional tongue. Our study focuses on various factors, such as defect size, extent of tumor, age, application of mandibulectomy or radiotherapy, and their influences on postoperative speech and swallowing function. Methods: Our study was based on 59 patients who underwent tongue cancer operation and reconstruction of the tongue. Speech and swallowing were evaluated according to categories documented by Sultan and Teichgraeber. Patients were classified into 3 groups as partial glossectomy, hemiglossectomy and total glossectomy groups for evaluation. The average age of the patients were 51, and the mean follow-up period was 4 years 2 months. Results: The partial glossectomy group showed statistically relevant results for speech articulation and swallowing abilities compared to the total glossectomy group. In cases of defects involving the mouth floor, the group showed decreased results compared to the group without mouth floor involvement. Increased age showed decreased postoperative results with statistical significance, while mandibulectomy and radiotherapy revealed no statistically significant data. Analysis according to TNM staging resulted in decreased functional result with advanced staging without statistical significance. Conclusion: To summarize the factors influencing the functional outcome in tongue reconstruction, younger patients and early stage cancer with minimal surgical extent revealed more satisfying results while mandibulectomy and radiation did not have influence on our analysis. Addition of various influencing factors and studies with longer follow up periods on our patient groups may provide effective data for more satisfying functional outcomes in the future.

• 한국융합학회논문지
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• 제13권2호
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• pp.115-122
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• 2022

본 연구는 일부 치위생을 전공하는 학생들의 주관적 인식에 영향을 미치는 요인에 대하여 알아보기 위해 시행하였다. 재학생 292명을 대상으로 온라인 설문조사를 시행하였고 자료는 SPSS 22.0을 이용하여 분석하였다. 주관적 인식에 영향을 미치는 요인을 다중회귀분석 한 결과 유의미하게 영향을 주는 요인은 일반 만족, 교과 만족, 적성에 맞아 입학하는 경우가 정적 영향 미쳤으며 관계 만족, 2학년, 공공 및 치과 유관업체에 취업을 희망하는 경우가 부적 영향으로 나타났으며 이 중 가장 영향을 주는 요인은 일반 만족으로 나타났다. 따라서 여러 요인에 대한 개선을 통하여 재학생들의 주관적 인식이 향상될 수 있도록 해야 한다. 이를 위해서는 추후 지속적인 연구를 통하여 대상자에게 맞는 다양한 교육 및 상담 지원 프로그램 구축하여 긍정적 인식의 제고와 맞춤 취업지도가 필요하다고 사료된다.

• 기본간호학회지
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• 제6권2호
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• pp.185-197
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• 1999

For the past 10 years, the number of male smokers has dwindled. On the other hand, the number of female smokers has increased abruptly. Cigarette smoking is more hazardous to a woman than to a man because it can affect her health and her fetus during pregnancy. Many studies show that cigarette smoking is one of the most important risk factors determining the mortality and the morbidity of various kinds of diseases such as lung cancer and pharyngeal cancer. But, it is also known to be one of the risk factors we can handle and prevent easily. The subjects of this study consisted of 263 female nursing students in Seoul and Chonbuk Province. Using questionnaires, we were collected data from December 1 to December 10 1998. The questionnaire included 24 questions related to environmental factors and 14 questions related with self-efficacy. The statistical analysis was done with SPSS ver. 8.0(SPSS Inc. U.S.). The results of this study are as follows. 1) Cigarette smoking in women was influenced by her family or friends. That is to say, the higher number of her friends or family members who smoked cigarettes, the more likely a woman was to become a smoker. Economic status and knowledge level about the risks of cigarette smoking were also related to women smoking. So, women with lower levels of economic status and less knowledge about the risks of cigarette smoking were the more likely to become smokers. 2) Woman with higher levels of self-efficacy were less likely to become smokers. 3) The factors influencing a woman's smoking were whether her friends smoked, whether her mother smoked and her self-efficacy in that order. Environmental factors, self-efficacy were found to be important factors influencing smoking in women. It is suggested a quit-smoking program for women college students, be based on consideration of these environmental factors and self-efficacy.

• 한국건설관리학회논문집
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• 제25권4호
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• pp.66-81
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• 2024

Identifying the root causes of substandard construction projects is crucial considering the social and economic issues structural failures can cause. To date, the focus has predominantly been on identifying and penalizing the culprits rather than uncovering the fundamental reasons. Therefore, this study aims to identify various factors that contribute to failures in construction project quality management, including aspects of substandard construction projects, and determine the relationship between these factors and substandard construction projects. Through a literature review and case analysis, 61 influential factors were identified. A survey targeting participants including structural designers, architectural designers, construction companies, CM, and researchers was conducted to gauge the consensus on these factors. A regression analysis was performed based on data from 724 survey respondents. Ultimately, based on the 17 key influencing factors identified by the regression analysis, 9 preventive measures against substandard construction projects were proposed. This study is significant as it elucidates the reasons behind construction project quality management failures that lead to substandard construction projects and establishes a framework for developing practical solutions to real-world problems rather than theoretical or abstract ones.