• Title/Summary/Keyword: Compliance Management

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Analysis of Research Trends in Tax Compliance using Topic Modeling (토픽모델링을 활용한 조세순응 연구 동향 분석)

  • Kang, Min-Jo;Baek, Pyoung-Gu
    • The Journal of the Korea Contents Association
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    • v.22 no.1
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    • pp.99-115
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    • 2022
  • In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

A Study on the Automated Compliance Test System for the LSD Protocol Providing the Digital Library Lending Model

  • Kim, Tae-Hyun;Yoon, Hee-Don;Kang, Ho-Gap;Cho, Seung-Hwan
    • Journal of the Korea Society of Computer and Information
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    • v.22 no.4
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    • pp.51-58
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    • 2017
  • Research on the Development of EPUB SCP(Secure Content Protection) Technical Specification and International Standardization has been carried out as a R&D project granted by the Korea Copyright Commission since 2014. The research aims to build a standard framework for the EPUB DRM(Digital Rights Management) based on the Readium LCP(Licensed Content Protection) and KS EPUB DRM specifications, to develop element technologies for the framework, and to standardize it as an IDPF(International Digital Publishing Forum) industrial standard. One of the essential features of the EPUB DRM developed though this study is to support the lending model of the digital library. This paper introduces LSD(License Status Document) specification which is a DRM license management protocol for the digital library lending process, and also represents a model which can automatically test the implemented entities of the LSD specification, test scenarios and test materials.

The influence of SNS content quality on users' adoption behavior and WOM (SNS상의 콘텐츠품질이 사용자의 수용태도와 구전활동에 미치는 영향)

  • Lee, Jiwon;Kang, Inwon;Jung, Sungwoon
    • Knowledge Management Research
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    • v.12 no.5
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    • pp.1-10
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    • 2011
  • Forming a network, through Social Network Services (SNS), among a group of people who share the same hobby or interests could increase the information sharing among the members at an exponential rate. Moreover, SNS users' behavior extends beyond the traditional introverted consumption behavior to a proactive behavior by owning or actively sharing product information. For firms, such proactive consumer behavior translates into marketing effects such as the word of mouth (WOM) effect. Therefore, SNSs are accepted not only as a communications channel between firms and consumers but also as marketing channel, suggesting the possibility of a new revenue source. In this context, we will explore into the factors of SNS contents which conserve firms' image and product information, and effects of the factors on consumer attitude and WOM.

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Application PDX to BOM of Auto Parts Manufacturers for Environmental Regulation Compliance (환경규제 준수를 위한 PDX 표준의 자동차 부품 업계 BOM 적용)

  • Lee, Jai-Kyung;Lee, Seung-Woo
    • Journal of the Korea Safety Management & Science
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    • v.12 no.2
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    • pp.133-138
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    • 2010
  • The environmental regulation of a product is a global trend. The environmental regulation directives such as RoHS, WEEE, ELV and REACH have impacted Korean export-oriented auto parts manufacturer and affects the export of the product to aboard. In electronics manufacture and auto parts manufacturer, there are different systems for environmental regulation compliance. Nowadays the automotive mechatronics parts in a car are increasing. The HEV and intelligent car will need more mechatronics parts. It is necessary to apply the environmental regulation system of electronics to the automotive parts. In this paper, we proposed the application of PDX standard used in electronic industry to the BOM of the auto parts manufactures and showed an example of generated BOM for selected auto part using PDX. The PDX-based BOM can be used for the recording of environmental substances of the automotive mechatronics part and help the collaboration across auto parts manufactures in accordance with environmental regulation.

Nutritional Status of Intensive Care Unit Patients According to the Referral to the Nutrition Support Team and Compliance with the Recommendations (영양집중지원팀 자문 의뢰 및 순응 여부에 따른 중환자실 환자의 영양상태 비교)

  • Sohn, Yunjin;Hyun, Taisun
    • Korean Journal of Community Nutrition
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    • v.27 no.2
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    • pp.121-131
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    • 2022
  • Objectives: This study aimed to examine the effectiveness of the intervention of the nutrition support team (NST) on the nutritional status of critically ill patients. Methods: The medical records of 176 adult patients who were admitted to the intensive care unit and received enteral or parenteral nutrition for more than 7 days were retrospectively analyzed. The patients were classified into the NST and non-NST groups according to whether they were referred to the NST or not. The NST group was further classified into the compliance and non-compliance groups depending on their compliance with the NST recommendations. Results: The NST referral rate was 56.8%, and the rate of compliance with the NST recommendations was 47.0%. Significantly higher energy and protein were provided to the NST and the compliance groups than to the non-NST and the non-compliance groups. The proportion of patients who reached the target calories after the initiation of enteral nutrition was significantly higher in the NST and the compliance groups than in the non-NST and the non-compliance groups. The serum albumin and hemoglobin levels significantly decreased in every group, but the changes were significantly lower in the compliance group. The nutritional status at discharge from the intensive care unit compared to the status at admission was significantly worse in the NST, non-NST, and non-compliance groups. However, the status was maintained in the compliance group. The length of stay in the intensive care unit was significantly shorter in the compliance group. Conclusions: Compliance with the NST recommendations was found to provide more calories and protein and prevent the deterioration of the nutritional status of critically ill patients. Therefore, effective communication between medical staff and the NST from the early stages of admission to the intensive care unit is needed to improve referrals to the NST and compliance with the recommendations.

The Improvement Plan for Personal Information Protection for Artificial Intelligence(AI) Service in South Korea (우리나라의 인공지능(AI)서비스를 위한 개인정보보호 개선방안)

  • Shin, Young-Jin
    • Journal of Convergence for Information Technology
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    • v.11 no.3
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    • pp.20-33
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    • 2021
  • This study is to suggest improvements of personal information protection in South Korea, according to requiring the safety of process and protection of personal information. Accordingly, based on data collection and analysis through literature research, this study derived the issues and suitable standards of personal information for major artificial intelligence services. In addition, this cases studies were reviewed, focusing on the legal compliance and porcessing compliance for personal information proection in major countries. And it suggested the improvement plan applied in South Korea. As the results, in legal compliance, it is required reorganization of related laws, responsibility and compliance to develop and provide AI, and operation of risk management for personal information protection laws in AI services. In terms of processing compliance, first, in pre-processing and refining, it is necessary to standardize data set reference models, control data set quality, and voluntarily label AI applications. Second, in development and utilization of algorithm, it is need to establish and apply a clear regulation of the algorithm. As such, South Korea should apply suitable improvement tasks for personal information protection of safe AI service.

A Study on Tourism Experience Sharing Using Tourist's Social Networking Service According to Attention Desire: The Moderating Effect of Gender (관심욕구에 따른 관광객의 소셜 네트워킹 서비스를 이용한 관광경험 공유에 대한 연구: 성별의 조절효과)

  • Hee Chung Chung;Namho Chung
    • Information Systems Review
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    • v.19 no.2
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    • pp.37-56
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    • 2017
  • A rapid increase was observed among individuals who want to communicate through a Social Networking Service (SNS). The increasing number of SNS users who create and share information resulted in a huge volume of SNS information. This deluge of information decreases the interest of SNS users, thereby prompting them to generate stimulating and exaggerated information to draw attention to themselves. This study aims to examine the effect of SNS users' desire for attention and share their tourism experience. This study utilizes use and gratification theory and investigates the moderating effect of gender. The analysis shows that the desire for attention influences sharing of tourism experience through compliance and identification at the level of SNS commitment. Gender difference was observed between compliance and identification. This study provides theoretical and practical implications based on the results.

Research Ethics Issues that Frequently Arise in Health Services Researches (보건학 연구에서의 주요 연구윤리 쟁점)

  • Sun-Hee Lee
    • Health Policy and Management
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    • v.33 no.3
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    • pp.241-242
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    • 2023
  • As part of efforts to internally strengthen the research ethics capacity of the Korean Academy of Health Policy and Management, we have compiled research ethics issues that are frequently encountered in public health researches. Firstly, when reusing research reports or dissertations as papers, efforts should be made to avoid unfair duplicate publication. Compliance with the institutional review board exemption process is required, and additional efforts should be devoted during the text recycling process to prevent self-plagiarism or unjust duplicate publication.