• International Commerce and Information Review
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• v.10 no.1
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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.

• Journal of Aerospace System Engineering
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• v.6 no.1
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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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• v.10 no.9
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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.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.17 no.3
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• pp.55-67
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• 2007

In ad hoc network, especially in the environment which the system authority only exists at the beginning of the network, it is very important problem how to issue the certificates in self-initialized public key scheme that a node generates its certificate with public and private key pair and is signed that by the system authority. In order to solve this problem, early works present some suggestions; remove the system authority itself and use certificate chain, or make nodes as system authorities for other nodes' certificates. In this paper, we suggest another solution, which can solve many problem still in those suggestions, using proxy signature and threshold signature, and prove its performance using simulation and analyse its security strength in many aspects.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.77
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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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• v.7 no.12
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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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• v.23 no.5
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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.

• Journal of KIISE:Software and Applications
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• v.28 no.11
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• pp.864-873
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• 2001

In this paper, a new approach to building a registration authority for issuing PKI-based certificates is presented to make the process of identifying an individual more secure and reliable by utilizing human iris recognition technology. The tasks of the proposed system associated with the manipulation of irises except for the general functions of registration authorities can be categorized into three modules, the acquisition of iris images, the registration of iris information, and the verification of users by means of iris patterns. The information among the three modules is safely exchanged through encryption and decryption with a symmetric cryptographic method. As a feature extraction method for a given iris image, a wavelet transform is applied to represent a feature vector with a small dimension of information obtained by subsampling an image corresponding to lower frequency bands successively without loss of information. Through the experiments on human iris recognition technology we proposed and applied to the registration authority, the potential of biometric technology in various applications is confirmed.

• Korean Journal of Comparative Education
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• v.22 no.4
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• pp.25-49
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• 2012

Coping with the problems of school violence, weapon and drug abuses, 'zero tolerance policies' have been adopted in the United States since the 1980's. Authorities have been securing the safety and learning-friendly environment of the school, imposing predetermined penalties on any case of school violence or disruption. It is reported that the school violence rate drops accordingly. However, the policies are criticized for their rather escalating effect due to severe punishments on minor offenses, evidencing no effectiveness worthwhile. As alternatives, 'graduated systems of discipline' meeting minor misbehaviors with less severe consequences or 'early response model' are suggested, without abandoning those main rules of zero tolerance policies. Recently Korean government tries to take charge of school violence, issuing some nation-wide measures such as 'the Comprehensive Measures to Stop School Violence'. This article analyzed major principles and changes of the zero tolerance polices of US case, to induce some policy suggestions for the validity of Korean government's measures implemented under the understanding that "little bullying" is also a "crime" to disclose all school violence.

• Korea Trade Review
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• v.46 no.3
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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.