• 한국컴퓨터정보학회논문지
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• 제14권11호
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• pp.247-256
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• 2009

본 연구의 목적은 학습지능과 사회지능이 행정규제정책순응에 미치는 영향을 비교해보는 것이다. 분석결과 발견된 내용은 크게 두 가지이다. 하나는 학습지능과 사회지능 사이의 상관성이 극히 낮다는 것이다. 즉, 아무리 학습지능이 높다고 하더라도 사회지능이 이에 비례해서 높아지는 것은 아니라는 것이다. 다른 하나는 사회지능이 학습지능보다 정책순응에 미치는 영향력이 크다는 것이다. 정책의 효율적인 집행을 위해서 사회지능을 무시해서는 성공할 수 없는 시대가 되었다. 따라서 행정규제정책의 전반적인 순환과정에 사회지능적 요소가 적극적으로 관여되도록 정책 당국과 시민사회 모두의 노력이 있어야 할 것으로 사료된다.

• 한국항해항만학회지
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• 제27권1호
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• pp.1-8
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• 2003

본 연구는 우리나라 해운 ㆍ항만 분야에 등록된 341개의 규제를 대상으로 보다 바람직한 규제체계의 방향을 설정하는 것이 목적이다. 이를 위해 이 연구에서는 현재 우리나 해운 ㆍ항만분야의 규제 수준이 OECD가 규정한 규제 3단계 가운데 초기수준인 규제 1단께에 있음을 지적하고, 규제의 복잡성등 OECD(1993)가 제시한 제 8조 규제순응 저하요인을 적용한 2단계 조사기준에 따라 우선순위를 선정하였다. 이 결과에 따르면 314개의 등록규제 가운데 규제순응도 조사가 필요한 28개 규제하였으며, 완화 또는 폐지해야할 규제는 9개, 새로운 규제로 바뀌어야 할 규제는 5개인 것으로 밝혀졌다.

• Industrial Engineering and Management Systems
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• 제13권3호
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• pp.342-355
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• 2014

Organizational dedication to corporate social responsibility (CSR) is set off by a number of driving forces, such as enhancing corporate financial performance, concern for the environment, regulatory compliance, and social equity. This article aims to ascertain the uptake of CSR among firms in the Philippines and Thailand leading to the attainment of sustainable development. The results revealed that CSR is carried out by the companies primarily to enhance their competitive advantage and legal compliance, which are deemed essential to the firms' existence. This study seeks to contribute to understanding how companies undertake their operations based on socially responsible practices so that the theoretical conceptualizations of sustainability can be developed. By determining what prods companies to pursue CSR, it will shed light on the mechanism that promotes the existence of sustainable organizations, linking it with CSR and the companies' objectives and strategies.

• Journal of Korea Trade
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• 제27권3호
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• pp.179-198
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• 2023

Purpose - There is a paucity of literature dealing with exporters' compliance issues in e-commerce exports. This study aims to fill this gap in the literature by exploring customs initiatives to facilitate the e-commerce exports of small and medium-sized enterprises (SMEs) in the changed compliance environment. The central question of this study was divided into five subquestions: first regarding the pros and cons of trade facilitation measures for Korean e-commerce export clearance; second and third questions about risk and compliance management for facilitation fourth about instruments, the changes in Korean SME compliance burden in e-commerce exports, and ways to improve trade facilitation for e-commerce exports. Design/methodology - This study adopts a qualitative approach using a case study method to understand the SME experience in Korean e-commerce export compliance procedures. A qualitative method was selected to answer research questions requiring an in-depth understanding of the regulatory procedures of customs administration and exporters' compliance burden. Because this study addresses the changing compliance environment for which statistical data is insufficient, a quantitative method is considered inappropriate. Based on the approach, data were collected using multiple sources, including an extensive literature review, interviews, and field observations. Thematic pattern matching was applied to interpret the data. Findings - This study examined ways to support SMEs in the changed e-commerce export compliance environment. Facilitation measures for e-commerce exports have contributed to SME access to global markets, simplifying export clearance procedures, and saving exporters' compliance costs. However, such instruments are limited in promoting SME compliance capabilities to cope with intensified competition and strengthened controls over foreign exporters in cross-border e-commerce. Therefore, this study highlights the importance of reshaping facilitation measures for e-commerce exports based on risk and compliance management theories to a system encouraging exporters' voluntary compliance. Originality/value - This study's academic significance derives from verifying the relationship between trade facilitation instruments and risk and compliance management procedures using an actual case in Korea. It is also of practical importance in navigating the directions for improving facilitation measures for e-commerce exports in a changed compliance environment.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.187-198
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• 2020

This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers' non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness.

• 한국콘텐츠학회논문지
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• 제15권6호
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• pp.215-226
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• 2015

본 연구에서는 합리적 행동이론을 적용하여 주차규제정책에 대한 태도, 주관적 규범, 집행기관에 대한 신뢰가 직접적으로 주차규제정책에 대한 행동의도와 행동에 어떠한 영향을 미치는지와 간접적으로 행동의도를 매개로 하여 행동에 어떠한 영향을 미치는지를 분석하고, 거주지역과 주택종류에 따른 조절효과를 검증하고자 하였다. 이를 위해 주차규제정책이 적용되고 있는 지역의 정책대상집단을 대상으로 설문조사하고 실증분석하였다. 구조방정식모형에 의한 가설검정결과, 주차규제정책에 대한 태도와 주관적 규범 요인이 행동의도에 각각 정(+)의 영향을 미치는 것으로 나타났으며, 행동에는 태도와 집행기관 요인이 정(+)의 영향을 미치는 것으로 나타났다. 그리고 행동의도를 매개로 하여 행동에도 각각 유의한 영향을 미치는 것으로 나타났다. 주거지역과 주택종류에 따른 조절효과를 검증한 결과, 주거지역에서는 태도와 행동의도 간의 관계에, 주택종류에서는 집행기관과 행동간에 관계에 따른 조절효과는 유의한 것으로 나타났다. 이러한 분석 결과를 토대로 본 연구에서는 주차규제정책에 대한 순응과 불응을 위한 실천적 방향을 제시하였다.

• 대한약학회:학술대회논문집
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• 대한약학회 2003년도 Proceedings of the Convention of the Pharmaceutical Society of Korea Vol.2-1
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• pp.28-28
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• 2003

After approval, the drug should be manufactured and maintained with uniform quality. To assure the quality of drugs, the drug companies should comply with GMP guidelines and regulatory authorities should assess their compliance. In this article, I want to review the definition of drugs as well as the quality surveillance system. To be controlled as drugs, they ought to have their own specifications and test methods. (omitted)

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.209-217
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• 2020

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

• 지능정보연구
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• 제27권3호
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• pp.199-230
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• 2021

산업의 경쟁력을 강화하기 위해서는, 새로운 기술의 개발 및 사업화와 함께 관련된 규제·애로를 발굴하고, 적기(適期)에 대응하는 것이 매우 중요한 요소로 작용한다. 현 정부에서는 이러한 산업적 변화에 대응하여 신산업에 대한 투자 확대와 함께 해당 산업 분야에 적용되고 있는 기존 규제메커니즘의 개혁을 추진하고 있다. 이러한 정부 정책방향에 맞춰, 본 연구는 신산업 분야에서 발생될 규제이슈를 선제적으로 예측하기 위해, 신제품 및 서비스의 시장진출에 있어서 걸림돌이 되는 기존 규제 제도를 발굴하고, 적정성 평가 및 개선방안을 마련하기 위한 규제영향분석 체계를 구축하고자 하였다. 그 결과로, 본 연구에서는 규제영향분석 프레임워크를 제시하였으며, 실제 규제이슈 사례를 적용하여, 분석하고 개선안을 도출하는 전반적인 과정을 보여주고자 하였다. 본 연구의 결과는 '18년도에 정부에서 집중적으로 투자를 진행했던 융합 신산업 분야의 제품 및 서비스를 대상으로 하여, 기획(R&D)단계부터 상용화 되기까지의 일련의 과정에서 발생 가능한 규제들을 사전적으로 검토하는 방법론을 제안하였다. 규제영향분석 프레임워크를 통해 도출된 규제 개선안은 소관 부처에 건의되어, 실제로 법령이 개정되었다는 점에서 연구의 실무적 및 정책적인 시사점을 제시할 수 있으며, 본 연구에서 개발한 규제영향분석 프레임워크는 향후 신산업 분야에서 나타날 수 있는 규제 이슈들을 해결하는 것에 도움을 줄 수 있을 것으로 예상한다.

• 무역학회지
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• 제45권3호
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• pp.91-117
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• 2020

This study aimed to understand the relationships among the institutional pressure and the level of compliance and corporate value. The research focuses on four main variables, which are regulatory pressure, normative pressure, and cultural-cognitive pressure as the institutional pressure, and the CSR score as the level of the firm's compliance. We examined the impact of the institutional pressure on the firm's compliance-level, together with the effect of compliance level on the corporate value. We analyzed the 3,792 CSR data listed in China's A market and 31 province and city-level data from China. Results showed that institutional pressure had a positive influence on the firm's compliance level. The corporate value was greater with a high compliance level when the institutional pressure was high. The firm's compliance level negatively influenced corporate value when the institutional pressure was low. This study took into account a level of institutional pressures in three dimensions when investigating the effect of CSR compliance level on the corporate value. Thus, this study has a unique academic contribution by demonstrating that CSR activities can have a positive or negative effect depending on the institutional environment for each firm. The findings of this study also provide valuable insights to industry practitioners by suggesting the importance of considering the institution-specific condition when deciding to comply with the institutional pressure.