• Title/Summary/Keyword: Compliance Cost

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Security Policy Compliance Motivation: From Technology Threat Avoidance Perspective (보안 정책 준수 동기에 관한 연구:기술 위협 회피 관점에서)

  • Yim, Myung-Seong
    • Journal of Digital Convergence
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    • v.19 no.11
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    • pp.327-339
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    • 2021
  • The ultimate aim of this study is to examine the effect of security policy characteristics (policy threat, policy effectiveness, policy compliance cost, policy compliance self-efficacy, social influence) on organizational information security policy compliance motivation based on TTAT (Technology Threat Avoidance Theory). We found the following results. First, the security policy threat has a significant positive effect on policy compliance motivation. Second, it was found that the policy effectiveness has a statistically significant effect on the compliance motivation. Third, the policy compliance cost has an influence on the policy compliance motivation. Fourth, the policy compliance self-efficacy does not have an effect on compliance motivation. Finally, social influence has a significant effect on compliance motivation.

An Exploratory Research on Factors Influence Perceived Compliance Cost and Information Security Awareness in Small and Medium Enterprise (보안정책 준수 비용과 정보보안 중요성 인식 수준에 미치는 요인에 관한 연구: 중소기업을 중심으로)

  • Yim, Myung-Seong
    • Journal of the Korea Convergence Society
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    • v.9 no.9
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    • pp.69-81
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    • 2018
  • The ultimate intention of this research is to identify the factors that have a significant effect on the perceived importance of information security as the antecedent of intention to information security policy compliance. We found that the effectiveness of information security training program did not have statistically significant effect on the perceived cost of policy compliance. Second, the effectiveness of information security policy has significant influence on the perceived cost of policy compliance. Third, perceived vulnerability has a significant effect on the perceived cost of policy compliance. Fourth, perceived cost of policy compliance has a significant effect on perceived importance of information security. Fifth, supervisor's attitude toward information security silence has a significant effect on employee silent behavior towards information security. Sixth, communication opportunities towards information security has a significant influence on employee silent behavior towards information security. Finally, it was shown that employee silent behavior towards information security had a significant influence on the perceived importance of information security.

A Study on the Impact Analysis of Introducing Emission Trading System on CBP Market and Policy Implications (배출권거래제도 실시가 CBP 시장에 미치는 영향분석 및 대응방안 수립연구)

  • Kim, Myung-Soo
    • The Transactions of The Korean Institute of Electrical Engineers
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    • v.64 no.5
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    • pp.667-679
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    • 2015
  • The bearer of the power sector's ETS compliance cost is power consumer for the following reasons. Firstly, power companies are constrained in establishing appropriate strategies to comply with ETS regulations due to the structural differences between the domestic power market and emission trading system. In other words, because power companies do not have a right to determine price and production of electricity, they have to compete with other companies under disadvantaged conditions in the emission trading market. Secondly, because ETS compliance cost is part of power production costs as it is also clearly written in the national greenhouse gas reduction road-map and the second energy supply plan, the cost should be included in power price following the power market operation rule. Thirdly, the most effective method to reduce carbon emissions in power sector is to reduce power demand, which is efficiently achieved through raising power price to a realistic level. Low power price in Korea is the major cause of rising power demand which is also the major cause of rising GHG emission. Therefore, power sector's ETS compliance cost should be included in power price to encourage power consumers' actions on reducing power consumption. Fourthly, when externality cost occurs in the process of delivering public services, usually beneficiary pay principle is applied to identify the cost bearer. Since electricity is one representative public good, the bearer of power sector's ETS compliance cost is power consumer.

Costs Stemming from Tax Systems: Tax Compliance Costs

  • Mehmet, NAR
    • The Journal of Asian Finance, Economics and Business
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    • v.10 no.2
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    • pp.267-280
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    • 2023
  • The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of "tax compliance". Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named "tax compliance cost" in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.

The forecast of renewable generation cost in Korea (국내 신재생에너지 원별 발전단가 전망)

  • Kim, Kilsin;Han, Youri
    • 한국신재생에너지학회:학술대회논문집
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    • 2011.05a
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    • pp.140-140
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    • 2011
  • Korea's RPS, which requires that power generation companies obtain a minimum percentage of their generation by using renewable energy, will take effect in 2012. Based on the first-year law enforcement, generation companies have to satisfy 2% of RPS compliance ratio in 2012. Then, the required RPS compliance ratio will increase up to 10% in 2022. Thus generation companies need to construct power plants that utilize various types of renewable energy sources such as PV and wind power. This work is aimed to analyze the cost of such a renewable power source in terms of capital cost, capacity factor, and fuel cost. We provide the analytical expectation on the renewable power generation cost of 2012 focusing on PV, onshore/offshore wind, fuel cell, and IGCC, which are focused by government policy.

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Active Compliance Control for the Rehabilitation Robot with Cable Driven Transmission (케이블 구동 메커니즘을 이용한 재활 로봇의 능동 컴플라이언스 제어)

  • Kang, Sang-Hoon;Chang, Pyung-Hun;Park, Hyung-Soon
    • Transactions of the Korean Society of Mechanical Engineers A
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    • v.28 no.12
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    • pp.1823-1832
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    • 2004
  • In this paper, we proposed a TDC based F/T sensorless active compliance control algorithm for a rehabilitation robot (KARES II). The preference of compliance of the disabled is presented by clinical testing at Korea National Rehabilitation Center with the disabled. The KARES II was designed to work 12 predefined tasks which are very essential for helping the disabled. Among the tasks, some contact tasks between the robot and the disabled exist. Therefore, TDC based F/T sensorless compliance control algorithm is developed for these tasks without additional cost. We verified the proposed algorithm with experiment. Also for the practical use, suitable compliance for contact tasks is chosen by clinical testing at Korea National Rehabilitation Center.

Global Trade Management Strategies for Export Companies from the Supply Chain Management Perspective (공급사슬관점에서 수출기업의 글로벌 무역관리 전략)

  • Yang, Jung-Ho
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.35
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    • pp.179-219
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    • 2007
  • Cross-border supply chains undergone complexity in the global trade process, unpredictability and continually evolving regulations and information requirements. Under these circumstances, longer lead time inhibiting quick response to market demands, unanticipated supply chain costs eroding product cost savings, compliance and documentation errors causing delays and fines are challenging global trade companies when they execute global business. These problems are mainly caused by unautomated, unintegrated process which lead to longer and more unpredictable lead times, slower cash flow, cost overruns, and ultimately lower profits and less satisfied customers. Complex and unpredictable global trade environment requires global trade companies of global trade management functions to automate and control this complex environment for driving out cost, time and risk from their business. Global trade management allows cost savings, supply chain efficiencies and improved compliance through improving global supply chain visibility, facilitating cash flow by supply chain financing, enhancing supply chain security and risk management.

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Design of a 6-axis Compliance Device with F/T Sensing for Position/Force Control (위치/힘 동시제어를 위한 F/T측정 기능을 갖는 6축 순응기구 설계)

  • Kim, Han Sung
    • Journal of the Korean Society of Industry Convergence
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    • v.21 no.2
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    • pp.63-70
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    • 2018
  • In this paper, the design of a novel 6-axis compliance device with force/torque sensing capability and the experiment results on force measurement are presented. Unlike the traditional control methods using a force/torque sensor with very limited compliance, the force control method employs a compliant device to provide sufficient compliance between an industrial robot and a rigid environment for more stable force control. The proposed compliance device is designed to have a diagonal stiffness matrix at the tip and uses strain gauge measurement which is robust to dust and oil. The measurement circuit is designed with low-cost IC chips however the force resolution is 0.04N.

Structural Topology Design Using Compliance Pattern Based Genetic Algorithm (컴플라이언스 패턴 기반 유전자 알고리즘을 이용한 구조물 위상설계)

  • Park, Young-Oh;Min, Seung-Jae
    • Transactions of the Korean Society of Mechanical Engineers A
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    • v.33 no.8
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    • pp.786-792
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    • 2009
  • Topology optimization is to find the optimal material distribution of the specified design domain minimizing the objective function while satisfying the design constraints. Since the genetic algorithm (GA) has its advantage of locating global optimum with high probability, it has been applied to the topology optimization. To guarantee the structural connectivity, the concept of compliance pattern is proposed and to improve the convergence rate, small number of population size and variable probability in genetic operators are incorporated into GA. The rank sum weight method is applied to formulate the fitness function consisting of compliance, volume, connectivity and checkerboard pattern. To substantiate the proposed method design examples in the previous works are compared with respect to the number of function evaluation and objective function value. The comparative study shows that the compliance pattern based GA results in the reduction of computational cost to obtain the reasonable structural topology.

Analysis for External Cost of Nuclear Power Focusing on Additional Safety and Accident Risk Costs (추가안전대책비용, 사고위험대응비용의 외부비용을 반영한 원전비용 추정 연구)

  • Kim, Yoon Kyung;Cho, Sung-Jin
    • Environmental and Resource Economics Review
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    • v.22 no.2
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    • pp.367-391
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    • 2013
  • After the Fukushima nuclear accident, the external costs of generating electricity from nuclear power plants such as additional safety compliance costs and possible accident risk action costs have gained increasing attention from the public, policy-makers and politicians. Consequently, estimates of the external costs of nuclear power are very deliberate issue that is at the center of the controversy in Korea. In this paper, we try to calculate the external costs associated with the safety of the nuclear power plants, particularly focusing on additional safety compliance costs and possible accident risk action costs. To estimate the possible accident risk action costs, we adopt the damages expectation approach that is very similar way from the external cost calculation of Japanese government after the Fukushima accident. In addition, to estimate additional safety compliance costs, we apply the levelized cost of generation method. Furthermore, we perform the sensitivity analysis to examine how much these social costs increase the electricity price rate. Estimation results of the additional security measure cost is 0.53Won/kWh ~ 0.80Won/kWh depending on the capacity factor, giving little change on the nuclear power generation cost. The estimates of possible accident risk action costs could be in the wide range depending on the different damages of the nuclear power accident, probability of the severe nuclear power accident and the capacity factor. The preliminary results show that it is 0.0025Won/kWh ~ 26.4188Won/kWh. After including those two external costs on the generation cost of a nuclear power plant, increasing rate of electricity price is 0.001%~10.0563% under the capacity factor from 70% to 90%. This paper tries to examine the external costs of nuclear power plants, so as to include it into the generation cost and the electricity price. This paper suggests one of the methodologies that we might internalize the nuclear power generations' external cost, including it into the internal generation cost.