• 통상정보연구
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• 제10권1호
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• pp.155-174
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• 2008

This study wished to inspect about certificate of origin issuance authorities subject in certificate of origin issuance mode by spread of FTA, and investigate about improvement plan of current certificate of origin issuance authorities choice for smoothness trade business our country in FTA age to be expanded gradually. Fundamental purpose and meaning of FTA strengthen industry competitive power of two countries because expand trade and investment between the agreement conclusion country, and is expected to esteem agreement target department's estimation at FTA certificate of origin issuance subject choice because is meaning that strengthen trade competitive power, and raise trade company's convenience. Therefore, our country FTA representative authorities is recognized authoritativeness and stability from trade company and trade connection authorities, and is suitable in legal application or institution that can propel with consistency about policy propelled hereafter has to be chosen, FTA agreement country is representative authorities that recognize, and to issue from customs services which is a government agency which can progress business is place of origin issuance business and the place of origin examination, is expected to become more and more effective.

• 항공우주시스템공학회지
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• 제6권1호
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• pp.19-25
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• 2012

Nowadays, the demand of civil application of an UAV has been being increased all over the world. And many projects are going on to develop a new regulatory system for an UAV to access a national airspace. Especially, to fly UAV over the non-restricted airspace as a standard airworthiness standard, many authority funded research institutes and associations are studying regulatory environment. For the UAV to access civil airspace, the certification system of the aviation regulation have to allow this. FAA of US, CASA of Australia and European authorities are now issuing an experimental airworthiness certificate to a civil UAV. This is the first step of issuing a standard airworthiness certificate. And many people believe that civil UAV can fly over a NAS if some technical issues are resolved. In this study, I would like to present an international trends of a civil UAV regulation system, reliability trend of unmanned aerial system and would like to bring up a our regulatory environment and suggest an UAV regulatory policy.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제10권9호
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• pp.4487-4507
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• 2016

Recently tax authorities in the world have been adopting advanced information technology over the Internet into their processes. Websites that enable filing tax returns and paying tax electronically have been implemented in many countries. However, the tax authorities have difficulties in forcing the mandatory system because taxpayers do not feel comfortable with readily capturing their incomes by the system. This study aims to provide a guideline for successful implementation of the mandatory e-tax invoice system. First, the study foucsed on investigating whether the Korean e-tax invoice system was implemented successfully. Secondly, the study assessed actions that might contribute to its successful implementation. The analyses identify that establishing a free website for small-sized taxpayers and providing various issuing systems for diverse taxpayers are critical for its success. The results also enable the tax administrations aspiring to introduce a mandatory system to emphasize some specific actions, which have significant effects on its desired purposes. Finally, this study presents the various policy implications that previous studies have not provided.

• 정보보호학회논문지
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• 제17권3호
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• pp.55-67
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• 2007

Ad Hoc 네트워크 환경에서 노드 스스로가 자신의 공개키와 비밀키를 생성하고 이를 시스템 인증 권한자에 의해 서명 받는 자기 초기화(또는 자기 조직화)기법에서 어떻게 인증서를 발급할 것이냐 하는 것은 인증 권한자가 초기에만 네트워크에 존재하는 시스템에서 해결해야하는 중요한 문제 중에 하나이다. 이러한 문제를 해결하기 위해서 앞선 연구들은 자기 초기화 기법에 관련된 연구들에서는 시스템 인증 권한자 자체를 처음부터 시스템에서 없는 것으로 가정하였거나, 인증서를 획득한 노드가 다시 부분 인증 권한자가 되어 다른 노드들을 부분 서명해주는 인증 확산 방식을 사용하였다. 이 논문에서는 대리 서명과 임계 서명 기법을 사용하여 기존의 연구에서 나타났던 여러 문제를 해결하는 방법을 소개하며, 이를 모의실험 등의 방법을 통해 성능과 보안성에 대해서 살펴보았다.

• 무역상무연구
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• 제77권
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• pp.239-258
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• 2018

The purpose of this study is to examine the legal standards of agreements on the origin of liability and the relevant laws in Korea, to suggest implications for custom authorities and traders wishing to benefit from preferential tariff via FTA, citing the excluded cases of related FTA preferences (court cases and administrative judgments). In order to examine the provisions related to supporting evidence of the origin of liability in FTA, we examined FTAs agreed between Korea and EU, EFTA, ASEAN, U.S., and India relevant to FTA Special Customs Act, court cases and administrative judgements. If verifying the origin to protect the fair trade order impedes to promote utilizing FTA, solutions will need to be suggested. If FTA preference is exempted due to verifying the origin by the import customs authorities, the importer shall pay the income tax calculated in accordance with the general tax rate. This is because the certificate of origin confirmed during verification process is different from the actual origin. In most agreements, the exporter (the producer) shall issue the certificate of origin and since the importer has no other option than obtaining the certificate of origin from the exporter, it may face consequences such as declined credibility from the custom authorities in addition to being disqualified for FTA preferential, if the certificate of origin received from the exporter has flaws. On the other hand, the exporter cannot help but being punished by the customs authorities due to issuing defective origin certificates, but it doesn't have conventionary liabilities for damages incurred to the importer. As a result, importers are forced to pursue legal proceedings to claim damages to exporters or to give up FTA preference. As FTA is increasingly utilized, the number and amount of origin verification in Korea has continuously been increasing while administrative judgements indicates other FTA exporters doesn't seem to gain any support in utilizing FTA like Korea does. It has been 8 years since full-scale supports in FTA launched and now is the time to introduce more efficient and intensive FTA support system In this regard, it is desirable to conduct comprehensive verification on export Next, an institutions that assures FTA-based exports should be established in order to compensate the importer's damages that may occur from disqualified certificate of origin issued by the exporter.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.941-949
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• 2020

This study aims to investigate the factors which impact the possibility of Environmental Management Accounting (EMA) implementation in automobile companies in Vietnam. A survey was carried out with automobile enterprises' managers, getting 198 usable respondents, with data and theoretical model analyzed by using SPSS with EFA method. Results indicated that in Vietnamese automobile enterprises, the possibility of EMA implementation was driven by elements including motivation to reduce production costs, reactions to environmental issues, compliance to legislation, procedures and processes in the working environment which they are in business. The government and professional institutions should play a vital role in promoting EMA practices by issuing specific guidelines and continuous training. Besides, tax authorities should apply the favor policies such as tax incentives to stimulate interest enterprises to implement EMA. However, this study's results only reflect about 63.7% of the impact to the implementation of EMA in Vietnamese automotive enterprises, so there are still some other factors that should be found out in the future researches. This is the first attempt to systematically analyze enterprises' perception and willingness to apply EMA in Vietnamese automobile industry. This study contributes to not only the existing empirical literature of EMA but also enterprises' managers in Vietnam and other transitional economies.

• International Journal of Computer Science & Network Security
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• 제23권5호
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• pp.13-20
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• 2023

In connected vehicles, drivers are exposed to attacks when they communicate with unauthenticated peers. This occurs when a vehicle relies on outdated information resulting in interactions with vehicles that have expired or revoked certificates claiming to be legitimate nodes. Vehicles must frequently receive or query an updated revoked certificate list to avoid communicating with suspicious vehicles to protect themselves. In this paper, we propose a scheme that works on a highway divided into clusters and managed by roadside units (RSUs) to ensure authenticity and preserve hidden identities of vehicles. The proposed scheme includes four main components each of which plays a major role. In the top hierarchy, we have the authority that is responsible for issuing long-term certificates and managing and controlling all descending intermediate authorities, which cover specific regions (e.g., RSUs) and provide vehicles with short-term pseudonyms certificates to hide their identity and avoid traceability. Every certificate-related operation is recorded in a blockchain storage to ensure integrity and transparency. To regulate communication among nodes, security managers were introduced to enable authorization and access right during communications. Together, these components provide vehicles with an immediately revoked certificate list through RSUs, which are provided with publish/subscribe brokers that enable a controlled messaging infrastructure. We validate our work in a simulated smart highway environment comprising interconnected RSUs to demonstrate our technique's effectiveness.

• 한국정보과학회논문지:소프트웨어및응용
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• 제28권11호
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• pp.864-873
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• 2001

본 논문에서는 공개키 기반 등록기관의 사용자 신원 확인 기능의 안정성과 신뢰성 향상을 위한 방법으로 홍채인식 기술을 활용한 등록기관 시스템을 제시한다. 제안하는 시스템은 홍채 패턴의 처리 기능에 따라 홍채영상 획득, 홍채정보 등록, 홍채정보 검증의 세 개의 모듈로 구성되며, 각 모듈간의 등록 정보의 교환은 대칭키 암호 알고리즘으로 암호화를 해서 안전하게 송수신이 이루어진다. 홍채 패턴의 효율적 표상과 비교를 위한 홍채 특징 정보의 추출방법으로서는 웨이브렛 변환을 이용한 영상의 다중분할 과정을 통해 적은 차원의 정보를 추출하여 효과적인 특징벡터를 구성하는 방법을 사용한다. 적용된 홍채인식 방법에 대한 실험을 통해서, 생체인식 기술의 새로운 분야로의 적용 가능성을 살펴본다.

• 비교교육연구
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• 제22권4호
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• pp.25-49
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• 2012

미국에서는 1980년대 이후 학교폭력, 무기사용, 마약복용 등의 문제에 대응하기 위하여 무관용정책(zero tolerance)을 시행하고 있다. 학교폭력이나 비행이 발생한 경우 미리 예정된 정학 또는 퇴학을 엄격하게 적용하여 학교의 안전과 학습 분위기 개선을 도모하고 있다. 실제로 학교폭력비율이 감소하고 있는 것으로 나타났다. 그러나 다른 한편으로 사소한 비행에 대해서도 엄격한 처벌을 함으로써 비행이 더 악화되며, 효용성도 증명되지 않는다는 비판이 제기되었다. 이에 대안으로 무관용정책의 대원칙은 유지하면서도 폭력의 정도에 따라 처벌의 정도를 달리하자는 등급징계제도 또는 조기반응모형이 제시되고 있다. 최근 우리나라에서도 학교폭력이 사회적 이슈로 강하게 부각됨에 따라 정부도 '학교폭력근절 종합대책'을 발표하는 등 범부처 차원에서 대응하고 있다. 이 논문은 사소한 괴롭힘도 '범죄'라는 인식하에 철저히 대응하는 정부의 방침의 타당성을 탐색하기 위해 현재 미국에서 시행하고 있는 학교폭력에 대한 무관용 정책의 주요 내용과 변화과정을 분석하여 정책적 시사점을 도출하는 데 목적이 있다.

• 무역학회지
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• 제46권3호
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• pp.135-149
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• 2021

This study analyzes the economic effect through the use of the RCEP direct transport rules, and suggests the necessacity of logistics efficiency and policy alternatives. The advantage of the hub network has been widely applied to the international logistics system, but there is a limit in the FTA logistics system in which goods must be directly transported between two contracting parties. Therefore, based on the new RCEP direct transport rules and the theoretical review on the possibility of an FTA logistics hub, FTA logistics efficiency improvement is estimated. This study quantitatively estimated the economic effect of direct transportation, unlike the previous studies, which were limited to the analysis of judicial precedents or surveys. GTAP model was used through five scenarios according to the impact of the RCEP tariff cut and the FTA logistics hub establishment in Singapore or Korea. As a result of the analysis, Korea's trade volume increased by 0.38% of exports and 1.63% of imports, and RCEP would increase exports by 0.27% and imports by 0.42%. In particular, the establishment of an FTA logistics hub (0.71%) was found to have a greater effect on the improvement of terms of trade than a tariff cut (0.12%), confirming the necessity of establishing an FTA logistics hub in RCEP. As a policy proposal, the institutional support of the customs authorities for the use of RCEP, the expansion of the free trade area where BWT traded cargo can be stored, and the establishment of a system for issuing back-to-back certificates of origin with approved exporters.