• Journal of the Korea Safety Management & Science
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• v.14 no.4
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• pp.13-21
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• 2012

This paper tried to apply psychosocial factors in industrial safety research. Since Zohar's(1980) publication of safety climate in the field of safety research, this approach have been done by many researchers. Here, this paper reviewed the relationship between safety climate factors(safety rule, prevention, superior attitude, social support) and safety compliance, and the moderating effects of work condition, required skill and age. Based on the responses from 233 employees in Kangwon province industry, hierarchical regressional analysis showed that all safety climate factors(safety rule, prevention, superior attitude, social support) have positive relationship with safety compliance. Safety rule appeared to be more positively related with safety compliance, while work condition is more favorable and worker is older. But social support appeared to be more positively with safety compliance, while work condition is more unfavorable, and also prevention appeared to be more positively with safety compliance, while worker is more younger.

• Journal of the Korea Safety Management & Science
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• v.9 no.1
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• pp.77-84
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• 2007

This study was planned to investigate what the main factor of the regulation compliance of inspection on harmful machine, instrument and equipment by industrial safety and health act is. This study subject was composed of three groups as employers, employees of manufacturing and using the harmful machine and safety inspectors. Manufacturing workplace were 236 places, using workplace were 201 places and the safety inspectors were 100 people. The study subject was sampled by stratified random sampling considering the type of harmful Machine. Data for analysis is collected from each sample using interview with structured questionnaires. Compliance is measured by 2, 3, and 4 point scale composed by 8 sub items such as general perception, understanding, clearness, necessity, relevancy, implementation, penalty, and general compliance of the regulation. The level of 8 items of employer's compliance are not differentiated among three groups. The determining factors for inspection observance of the workplace using the harmful Machine were understanding, penalty and cognized compliance. The determining factors for inspection observance of the workplace manufacturing the harmful Machine were understanding and object conformity. These results show that the strategy to adapt the regulated group to inspection regulation will be the elevation of understanding for regulation first of all.

• Management & Information Systems Review
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• v.28 no.2
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• pp.21-39
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• 2009

This study examines the international differences in tax compliance and relates these differences to selected determinants of tax morale and Hofstede's Cultural dimensions. The findings of the empirical investigation of data from 38 countries during 5 years(2000-2004) indicate that tax compliance is highest in countries characterized by high economic freedom, high effective competition laws, high government transparency, low shadow Economy, and low power distance. It shows that a powerful deterrent to tax evasion is the creation of a tax morale. Where individuals can exercise their economic rights in terms of economic freedom, important equity market and effective competition laws, in a safe environment that improves their quality of life, they are more prone to view tax compliance as less of a burden and more of a citizenship duty. Our results indicate that policymakers should consider cultural values when designing tax compliance legislation and investigating possible behavior irregularities.

• Information Systems Review
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• v.18 no.2
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• pp.127-149
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• 2016

Based on a comprehensive literature review on Theory of Planned Behavior and Social Cognitive Theory, this study proposes and empirically examines a structural model consisting of factors affecting voluntary information security compliance behavior. To test the proposed research model, the study analyzes survey results from employees of a major Korean energy company, which employs an enterprise compliance support system. Results indicate three factors: compliance behavioral belief and compliance knowledge affect compliance behavior; compliance knowledge works as a mediator in the relationship between compliance behavioral belief and compliance behavior; and the more relevant the compliance is to an employee's job, the more the employee prioritizes compliance knowledge. This study suggests methods for encouraging employees to embrace voluntary, positive information security compliance standards. By doing so, this article aims to promote a more effective corporate compliance system for information security and enhance sustainable management practices.

• Journal of Korean Academy of Nursing
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• v.36 no.3
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• pp.551-560
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• 2006

Purpose: This study was to develop and prove the effects of aself management compliance promotion program for primary hypertension patients who reside in rural communities. Method: The content of the self management compliance promotion program developed by this study was as follows: A leader trains patients as a group or individually, in walking, education and green tea therapy from the first to twelfth week. From the thirteenth to twenty fourth week, the patients should perform walking and green tea therapy by themselves. One hundred twenty subjects volunteered to participate in the study, who were among those registered as hypertension patients in the 14 community health clinics located in Chungcheongbuk-do. Result: Systolic blood pressure, total cholesterol, low-density lipoprotein cholesterol, triglyceride, step width, and degree of obesity decreased significantly. High-density lipoprotein cholesterol, step length, knowledge of hypertension, and self management compliance significantly increased, Conclusion: A self management compliance promotion program for primary hypertensive patients enhances biophysical index and knowledge on hypertension, thus ultimately suggesting a nursing intervention for promoting self management compliance.

• Asian Journal for Public Opinion Research
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• v.12 no.2
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• pp.102-121
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• 2024

Trust is essential for tax compliance. Various tax management issues might diminish taxpayer trust. As a result, as a measure of transparency in the services of the Indonesia's Directorate General of Taxes (DGT), a method for filing various taxpayer complaints is necessary. Whistleblowing is a service given by the DGT that accepts taxpayer issues and complaints. It may be accessed on the DGT's official website. This strategy was intended to increase compliance by instilling trust among taxpayers. This study aims to show how whistleblowing affects tax compliance by utilizing trust as a mediating variable. The study relied on 400 questionnaires issued directly to East Java I DGT Region taxpayers. SEM-PLS with the Smart-PLS tool was utilized for data analysis. According to the study's findings, whistleblowing positively impacts tax compliance, and trust partially mediates the effect of whistleblowing on tax compliance. The outcomes of this study provide empirical proof for the Slippery Slope Framework's contention that building trust is an essential technique for increasing taxpayer compliance.

• 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.

• Journal of Information Technology Applications and Management
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• v.22 no.2
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• pp.171-199
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• 2015

This study proposes the practical information security measures that help IT personnel of banks comply the information security policy. The research model of the study is composed of independent variables (clarity and comprehensiveness of policy, penalty, dedicated security organization, audit, training and education program, and top management support), a dependent variable (information security policy compliance intention), and moderating variables (age and gender). Analyses results show that the information security measures except 'clarity of policy' and 'training and education program' are proven to affect the 'information security policy compliance intention.' In case of moderating variables, age moderated the relationship between top management support and compliance intention, but gender does not show any moderating effect at all. This study analyzes information security measures based solely on the perception of the respondents. Future study may introduce more objective measurement methods such as systematically analyzing the contents of the information security measures instead of asking the respondents' perception. In addition, this study analyzes intention of employees rather than the actual behavior. Future research may analyze the relationship between intention and actual behavior and the factors affecting the relationship.

• Journal of Navigation and Port Research
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• v.37 no.6
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• pp.709-718
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• 2013

In this study, AHP analysis was conducted through a survey that was organized by 9 job categories. The results show that sustainable operation risks have the highest priority level among all criteria with management interest having the highest priority level within sustainable operation risks related attributes. The most important risk attributes among stakeholder risks appeared to be asset security and cargo and conveyance security, with education and training being the most important among regulatory risks. Effective management and response to the risks from export controls on strategic trade require an understanding of supply chain security and compliance programs, effective training programs, investments for development of security systems that meet international standards. In addition, the government needs to focus on developing professionals and providing support for companies with compliance programs, working closely with businesses.

• Proceedings of the Korean Environmental Health Society Conference
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• 2006.06a
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• pp.15-30
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• 2006

o US environmental regulations are complex o Compliance assesment should be part of an effective environmental management system o Companies must assess and report a dollar value for environmental liabilities o Comprehensive assessment of environmental liability and risk should be conducted for all property transfers aquisitions o Independent external audits provide the highest level of compliance oversight and can assist in assessment of environmental liabilities