• 항공우주시스템공학회지
• /
• 제6권3호
• /
• pp.34-39
• /
• 2012

In this paper, analysis of airworthiness requirements which require flight test to show compliance and flight test method as means of compliance to those requirements are provided. For unusable fuel test, sufficient discussion between certification authority and applicant is required to select test conditions. For hot weather fuel system operation test, preservation and heating of test fuel should be done carefully not to adversely affect to test result.

• 한국멀티미디어학회논문지
• /
• 제19권10호
• /
• pp.1816-1828
• /
• 2016

Museums have recently been expanding their roles as education providers to use websites to provide a variety of information and services including educational programs. In order to better perform their roles as education providers, it is important for museums to commit themselves to making their websites accessible and easy for everyone to use, in compliance with web accessibility. 20 of museum websites were chosen to study the state of web accessibility of domestic museum websites, and were evaluated by using an automated web accessibility evaluation tool called the K-WAH 4.4. And then, we analyze the compliance rates of web accessibility based on 6 Requirements in the KWCAG 2.1. As a Result, only two museums satisfy the compliance rates on 6 Requirements and national & public museums are higher than private museums in compliance rates. So, to improve web accessibility, we comply with accessibility guidelines and design web contents. After witch we should improve web accessibility by modifying insufficient requirements immediately through periodical evaluations.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권3호
• /
• pp.399-409
• /
• 2021

This study examines whether oil and gas companies comply with the requirements of the International Financial Reporting Standards (IFRS) 6 on Exploration and Evaluation (E&E) of Mineral Resources. For this purpose, a comprehensive checklist divided into eight different parameters was prepared by including every requirement of IFRS 6. While building on the previous studies, the annual reports of the top five Indian and top five Global companies engaged in this business have been investigated in detail against the checklist using content analysis as the research method. Results show that a majority of the companies (both Indian as well as global companies) have not been complying with the requirements of IFRS 6. In five out of eight parameters the companies have not complied with even half of the requirements. The overall compliance ratio is as low as 41.54 percent and 43.68 percent for Indian and Global companies respectively. While analyzing the non-compliance, it has been observed that despite having distinct accounting standards, different kinds of companies are reporting differently. Thus, it is not in line or consistent with the goal of IFRS i.e., to establish a universal language for the companies to prepare the accounting statements. The research findings identify the exact area of non-compliance while citing the relevant paragraph number of IFRS 6.

• 통상정보연구
• /
• 제10권3호
• /
• pp.239-261
• /
• 2008

Documentary credit transactions are judged by the principle of strict compliance. The compliance of the tendered documents with the credit's teams ensures the proper completion of the underlying transaction. But if the documents tendered by beneficiary differ, a discrepancy of documents occurs. Such a discrepancy raises difficult problems for the bank to which the documents are tendered. It has to decide whether to reject or accept them or to accept them under a protective mechanism. Therefore, this study is to examine the case study of complying presentation of the description of the goods in documentary credit through the Korean Supreme Court Cases. The objectives of this paper are as follow : 1. To examine two point of views on document compliance such as strict compliance and substantial compliance. 2. To analyze Korean Case Law which challenges the legal conclusions, standard for examination of documents and New ISBP. 3. To draw out the criterion for conformity and discrepancy of description in invoices and WC and to provide the guidelines for determining the nature and extent of an issuing bank's duty of documentary compliance. 4. Finally to suggest some implications through the Korean case law. By using the examination standards for description of goods suggested in Korean Case Law and New ISBP, the traders will be able to prepare documentation more perfectly and document checkers will be able to examine the negotiation documents more easily.

• 무역상무연구
• /
• 제13권
• /
• pp.581-603
• /
• 2000

Beneficiary must present all documents stipulated in the Credit. If the documents conform in all respects with the terms and conditions of the Credit, beneficiary has a right to payment from an issuing or confirming bank. And banks must examine all documents presented by beneficiary for taking up the documents. If the documents appear on their face not to be in compliance with the terms and conditions of the Credit, banks may refuse to take up the documents. But standard for compliant documents with the terms and conditions of the Credit in the UCP or Section 5 of UCC is unclear. Because UCP Article 13(a) provides merely that banks must examine all documents stipulated in the Credit ${\cdots}$ to ascertain whether or not they appear, on their face, to be compliance with the terms and conditions of the Credit. ${\cdots}$ Documents which appear on their face to be inconsistent with one another will be considered as not appearing on their face to be in compliance with the terms and conditions of the Credit. Also UCC Section 5-108(a) provides merely that. ${\cdots}$ an issuer shall honor a presentation that, ${\cdots}$ appears on its face strictly to comply with the terms and conditions of the letter of credit. All problems are not resolve with easy by these regulations. Accordingly, I examined requirements for compliant documents with the terms and conditions of the Credit on the basis of the UCP and cases. To analyse this, I divided into three requirements ; (1) Completeness, (2) Regularity, (3) Linkage.

• 한국정보관리학회:학술대회논문집
• /
• 한국정보관리학회 1998년도 제5회 학술대회 논문집
• /
• pp.115-118
• /
• 1998

This article introduces definition and theoretical background of the managing records for ISO 9000 compliance, especially, quality record management and describes the method of establishing efficient system for the control of quality records in engineering corporation. To establish the best control system of quality records, the organization must not only understand ISO Code requirements for quality record completely but also identify the documents to be controlled as a quality records correctly. This will provide the guidance which need to establish the system for quality control to the organization which produces documents in accordance with ISO Code requirements.

• 항공우주시스템공학회지
• /
• 제1권4호
• /
• pp.1-6
• /
• 2007

The interest about the installation and certification for miscellaneous non-required electrical equipment is being increased in the domestic aviation industries. In this paper, the minimum applicable requirements in Airworthiness Standard and the acceptable means of compliance which can be applied to installation and certification for miscellaneous non-required electrical equipment is being researched. As a case study, galley certification procedures are presented by electrical load analysis, installation of warning devices and installation requirements.

• 한국동물위생학회지
• /
• 제37권4호
• /
• pp.291-296
• /
• 2014

HACCP system application has been expanded to livestock products chain from farm to table in Korea. However, it requires flexible application with modified simple model in order to activate its application in small businesses such as butcher shop. We calculated non-compliance rates to identify weak points of prerequisite requirements and choosed main contents to be controlled as a simplified prerequisite program in butcher shops. The data used for the analysis of non-compliance rates were based on the HACCP accreditation evaluation inspection reports conducted by Korea Livestock Products HACCP Accreditation Service. Among the existing 51 evaluation items, we suggested 28 items of prerequisite requirements for the butcher shops.

• 무역상무연구
• /
• 제25권
• /
• pp.99-119
• /
• 2005

Recently, the export claims related to the compliance of the commercial invoice are increasing. This paper aims to review the basic requirements of the invoice, and two theories on the document compliance, i.e., the strict compliance and the substantial compliance, and to analyse the substantial compliance of the invoice through some recent cases under the UCP 500, ICC's opinions and the International Standard Banking Practice (ISBP). As regards the compliance of the invoice, a majority of the cases has held that it must comply strictly with the credit terms ("strict compliance rule"). However, a minority of courts and credit industry standards such as the UCP and ISBP published by ICC take a different approach, infusing the credit law notions such as equity, "substantial compliance rule", etc. The extent of the substantial compliance of the invoice is particularly explained in the above-mentioned invoice paragraphs of the ISBP and supported by a large number of ICC's official opinions. Especially, the parties and descriptions in the invoice must correspond with those in the credit, being not inconsistent with the other documents. Other issues related to invoices such as a tolerance of the quantity, the amount, and the number of originals or copies, etc. must comply with the credit terms substantially.

• 무역상무연구
• /
• 제50권
• /
• pp.109-136
• /
• 2011

Bank Guarantee system is commonly used as useful financial instruments to support various overseas and domestic business activities by providing bank guarantees. Therefore, it will be able to develop as a useful socio-economic useful system. However, some procedural problem can arise from the processes under demands for payment. Therefore, it is very important to review the requirements of the demand for payment and compliance standard for the examination of a presentation under the guarantee system. It is necessary to examine main issues under the revised URDG 758. The URDG introduced the same examination principle of "need not be identical to, but shall not conflict with' as that of UCP 600. The main changes of the URDG 758 like this imply the mitigation of the compliance standard for examination. So, This paper is to provide a comparative study of the regulations and laws for the examination standard and propose their implications and practical notes under bank guarantee system. For this purpose, this study will be examined the practical and legal issues focusing on the relative regulations of the revision URDG 758. It will also be reviewed and compared with the URDG, ISP98, UCP 600 and so on.