• 제목/요약/키워드: Compliance Cost

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

  • 임명성
    • 디지털융복합연구
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    • 제19권11호
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    • pp.327-339
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    • 2021
  • 본 연구는 TTAT를 기반으로 정보보안 정책의 관점에서 보안 정책의 특성(정책의 취약성, 정책의 효과성, 정책 준수 비용, 정책 준수 효능감, 사회적 영향력)이 조직의 정보보안 정책 준수 동기에 미치는 영향을 살펴보기 위해 수행되었다. 분석 결과는 다음과 같다. 첫째, 보안 정책의 위협은 정책 준수 동기에 유의한 영향을 미치는 것으로 나타났다. 둘째, 정책의 효과성은 준수 동기에 통계적으로 유의한 영향을 미치지 못하는 것으로 나타났다. 셋째, 정책 준수 비용은 정책 준수 동기에 유의한 영향을 미치는 것으로 나타났다. 넷째, 정책 준수 효능감은 회피 동기에 유의한 영향을 미치지 못하는 것으로 나타났다. 마지막으로, 사회적 영향력은 준수 동기에 유의한 영향을 미치는 것으로 나타났다.

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

  • 임명성
    • 한국융합학회논문지
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    • 제9권9호
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    • pp.69-81
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    • 2018
  • 본 연구의 목적은 정보보안 정책 준수 의도의 선행변수인 정보보안에 대한 인지된 중요성에 유의한 영향을 미치는 요인을 규명하는 것이다. 이를 위해 구조방정식 모형을 기반으로 제안 모형을 분석했다. 분석결과, 첫째, 정보보안 교육의 효과성은 정책 준수에 따른 인지된 비용에 통계적으로 유의한 영향을 미치지 못하는 것으로 나타났다. 둘째, 정보보안 정책의 효과성은 정책 준수에 따른 인지된 비용에 유의한 영향을 미치는 것으로 나타났다. 셋째, 인지된 취약성은 정책 준수에 따른 인지된 비용에 유의한 영향을 미치는 것으로 나타났다. 넷째, 정책 준수에 따른 인지된 비용은 정보보안에 대한 인지된 중요성에 유의한 영향을 미치는 것으로 나타났다. 다섯째, 정보보안 침묵에 대한 경영진의 태도는 구성원들의 보안 침묵 행위에 유의한 영향을 미치는 것으로 나타났다. 여섯째, 정보보안에 대한 의사소통 기회는 구성원들의 보안 침묵 행위에 유의한 영향을 미치는 것으로 나타났다. 마지막으로 구성원들의 보안 침묵 행위는 정보보안에 대한 인지된 중요성에 유의한 영향을 미치는 것으로 나타났다.

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

  • 김명수
    • 전기학회논문지
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    • 제64권5호
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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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    • 제10권2호
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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.

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

  • 김길신;한유리
    • 한국신재생에너지학회:학술대회논문집
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    • 한국신재생에너지학회 2011년도 춘계학술대회 초록집
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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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케이블 구동 메커니즘을 이용한 재활 로봇의 능동 컴플라이언스 제어 (Active Compliance Control for the Rehabilitation Robot with Cable Driven Transmission)

  • 강상훈;장평훈;박형순
    • 대한기계학회논문집A
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    • 제28권12호
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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.

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

  • 양정호
    • 무역상무연구
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    • 제35권
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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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위치/힘 동시제어를 위한 F/T측정 기능을 갖는 6축 순응기구 설계 (Design of a 6-axis Compliance Device with F/T Sensing for Position/Force Control)

  • 김한성
    • 한국산업융합학회 논문집
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    • 제21권2호
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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.

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

  • 박영오;민승재
    • 대한기계학회논문집A
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    • 제33권8호
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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.

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

  • 김윤경;조성진
    • 자원ㆍ환경경제연구
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    • 제22권2호
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    • pp.367-391
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    • 2013
  • 후쿠시마원자력발전소의 사고를 계기로 원전의 안전대책비용, 사고위험대응비용과 같은 외부비용들의 존재가 부각되고 있다. 이에 본 연구는 원전의 외부비용들 중에서 추가안전대책비용과 사고위험대응비용을 추정하고, 이를 발전원가 및 전기요금에 반영하여 변화정도를 살폈다. 원전의 추가안전대책비용은 70~90%의 이용률에서 0.53원/kWh~0.80원/kWh으로 원전의 발전원가에 큰 영향을 미치지는 않는다. 사고위험대응비용은 원전사고피해규모별, 사고발생빈도별, 이용률별로 0.0025원/kWh~26.4188원/kWh로 추정되었다. 사고위험대응비용을 포함시키면 원전발전원가는 47.58원/kWh~85.92원/kWh가 된다. 2011년을 기준으로 사고위험대응비용을 내부화한 경우의 전기요금의 증가율은 70~90%의 이용률에서 0.001%~10.0563% 로 추정되었다. 본 연구는 원전의 외부비용을 내부화하는 방법으로서 외부비용을 발전원가에 포함하여 전기요금에 반영하였다. 본 연구는 지금까지 우리나라에 논의되지 않았던 원전 외부비용을 내부화하는 방법의 하나가 될 것이다.