• 대한안전경영과학회지
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• 제14권4호
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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.

• 대한안전경영과학회지
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• 제9권1호
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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.

• 경영과정보연구
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• 제28권2호
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• pp.21-39
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• 2009

이 연구는 국가별로 납세자들의 납세순응수준을 결정하는 요인들에 대한 분석을 통하여 납세순응수준을 높이기 위한 대안을 모색하는 것이며 이를 위하여 납세자의 조세윤리(tax morale)의 결정요인으로 경제적인 요소뿐만 아니라 Hofstede (1980)의 문화적인 요소가 조세순응(tax compliance)의 현상을 설명하는지 국제적으로 다르게 나타나는가를 실증분석을 통하여 조세순응의 결정요인을 확인하는데 그 목적이 있다 이를 위하여 38개국 5년간 총 190개의 관측치를 이용하여 검증하였으며 검증결과를 요약하면 다음과 같다. 효율적 경쟁법(effective competition law)의 수준이 높을수록, 경제적 자유수준이 높을수록, 정부정책의 투명성이 높을수록 조세순응수준이 높은 것으로 검증되었다. 반면에 지하경제규모가 클수록, 권력거리의 성향이 클수록 조세순응수준이 낮은 것으로 나타났다. 이와 같은 결과는 납세자는 왜 세무당국자에게 조세와 관련하여 저항하고 또한 조세순응(tax compliance)의 상황이 왜 나라마다 차이가 나는가에 대한 원인을 규명하여 납세순응도를 높이기 위한 정책대안이 될 수 있음을 보여주고 있다.

• 경영정보학연구
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• 제18권2호
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• pp.127-149
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• 2016

본 연구에서는 정보보안 관련 법률과 기업의 정보보안 정책에 대한 조직 구성원들의 준법행동(compliance behavior)에 대하여 계획된 행동이론과 사회적 인지이론을 바탕으로 개인의 준법에 대한 신념과 준법행동 간의 관계를 설명하고 준법의식의 형성 과정에서의 준법 관련 지식의 중요성을 제기하는 연구모형의 분석을 통해 기업의 정보보안 컴플라이언스에 대한 새로운 분석 방법을 제시하였다. 또한 기업 내에서 업무의 준법 연관성이 준법행동에 어떠한 영향을 미치는지 함께 살펴봄으로써 부문과 직무에 따라 다르게 적용될 수 있는 실질적인 접근방법을 다루었다. 가설을 검증하기 위하여 회사 내 준법활동을 지원하기 위한 준법지원시스템을 도입하여 운영하고 있는 국내 정유회사 S사 임직원을 대상으로 설문을 실시하여 분석하였다. 모델 검증 결과, 준법에 대한 신념과 준법 관련 지식은 각각 준법행동에 긍정적인 영향을 미치고, 준법에 대한 신념은 준법 관련 지식을 통해 준법행동에 더 긍정적인 영향을 미치며, 이러한 준법 관련 지식에는 업무의 준법 연관성이 조절효과로서 유의한 영향을 미치는 것으로 나타났다. 본 연구는 기존에 주를 이루었던 통제, 처벌과 같은 억제 요인의 효과성 측면에서 벗어나, 자발적인 준법행동에 영향을 미치는 요인으로서의 준법 관련 지식과 준법 연관성의 역할을 실증적으로 연구한 것에 의의가 있다. 특히 기업이 직면한 정보보안 관련 법률과 기업의 정보보안 정책에 대한 조직 구성원들의 자발적이고 적극적인 준법행동을 유도할 수 있는 특성들을 제시함으로써, 기업의 종합적인 컴플라이언스 체계 수립에 기초가 되고 지속가능경영을 제고할 수 있기를 기대한다.

• 대한간호학회지
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• 제36권3호
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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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• 제12권2호
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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.

• 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.

• Journal of Information Technology Applications and Management
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• 제22권2호
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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.

• 한국항해항만학회지
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• 제37권6호
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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.

• 한국환경보건학회:학술대회논문집
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• 한국환경보건학회 2006년도 Perspectives of Evironmental Health Issues in Asia-Pacific Region
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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