• 제목/요약/키워드: Sanction

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A study on the Relationship between Cyberloafing Characteristic and Cognitive Dissonance

  • Chang, Hwal-Sik;Jung, Dae-Hyun
    • Journal of the Korea Society of Computer and Information
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    • v.20 no.9
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    • pp.73-80
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    • 2015
  • Cyberloafing is a term used to describe the actions of employees who use their Internet access at work for personal use while pretending to do legitimate work. This research that this puts the foundation on the general deterrence theory, social control theory, and Triandis model compares the individual characteristic including the group norm, self-control, perceived value among many factors having an effect on the personal ethical decision-making besides the general principles of ethics and stipulated regulation like the severity of sanction together. It was exposed to have the effect that the severity of punishment, self control, and perceived value notes to the internet abuse action. Therefore, the education and rules of punishment which is consistent along with the theoretical thesis supporting the groping of the preparation plan that is active in the various ethic problems has to be built. It is necessary that the company devises the internet application in the appropriate range, that is the partial the affirmation feeling which and it can allow officially. According to the cognitive dissonance, since this will have to allow with the positive direction can move to the misuse action with the intention differently, it can draw a conclusion.

Determinants Influencing Tax Compliance: The Case of Vietnam

  • NGUYEN, Thi Thuy Du'o'ng;PHAM, Thi My Linh;LE, Thanh Tam;TRUONG, Thi Hoai Linh;TRAN, Manh Dung
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.2
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    • pp.65-73
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    • 2020
  • The purpose of this paper is to ascertain the key factors affecting tax compliance among Vietnamese firms in Vietnam. We employ both qualitative and quantitative research methods. Qualitative research has been carried out through focus group discussions with ten chief accountants and tax officers. Quantitative research has been conducted through interviews with 200 firms (chief accountants or financial directors) in Vietnam. Analysis of the model includes the following stages: (i) Cronbach's test for reliability of the scale, (ii) exploratory factor analysis (EFA), (iii) confirmatory factor analysis (CFA), and (iv) structural equation model (SEM). The results of the research show that voluntary tax compliance is directly affected by the three factors of audit probability, corporate reputation and business ownership. The probability of audit and severity of sanctions have the strongest impact on tax compliance. Therefore, the tax authorities need to strengthen the inspection of tax declarations, tax payments and tax refunds of firms. The paper confirms that enforced tax compliance is directly affected by the three factors of audit probability, sanction severity and social norms. Voluntary compliance and compulsory compliance have an effect on tax compliance, though voluntary compliance has a more powerful impact.

The illegal case and Improvement of Excavation (흙막이 굴착공사의 부실 사례 및 개선방향)

  • Choi, Jung-Bum;Shin, Seung-Mock
    • Proceedings of the Korean Geotechical Society Conference
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    • 2009.09a
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    • pp.643-650
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    • 2009
  • The necessary consequence by the rapid economic growth in large-scale urban excavation is increasing. If the site is the congested in downtown, the scale of excavation will get the large-scale and the extreme depth. We have achieved a high level technology internationally by the design and construction of underground excavation since 1980's. But the accidents during excavation are frequently occurring. So, this demage instigates the human life loss as well as economical loss. The recent accident is come about the damage for public facilities such as the railroad, subway and etc. in addition to the loss of life and property. For these reasons, the recent accident is being caused the damage of copious social overhead capital. The reasons of collapse during excavation can be classified roughly into the administrative part(sanction, permission), the investigation and design, the construction and management and etc. In this study the close check for the cases of the recent collapse is performed and the improvement course for the prevention of collapse is found.

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Groupware Current Status Analysis Ⅰ (그룹웨어의 현황 분석 Ⅰ)

  • Kim, Sun-Uk;Gim, Bong-Jin
    • IE interfaces
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    • v.10 no.3
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    • pp.75-93
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    • 1997
  • Unlike individual applications, it is extremely hard to obtain user requirements for group systems, since there exists very complicated dynamics in group. This may result in spreading a great amount of products with a broad range of contents. Thus, this study presents a comparative analysis of groupware products. As a result, these products have been categorized into three areas which include cooperation/document management systems, collaborative writing systems, and decision-making/meeting systems. While the systems reviewed here focus on the cooperation/document management systems, the other two areas will be dealt in details in part Ⅱ. The first area ends up with two large categories such as proprietary groupware products and intranet groupware products. However, it has been observed that there is a natural convergence between these two categories. Consequently, the comparative analysis has been performed in terms of functions provided on the two categories and a combined category. Each group of the functions has been divided into three parts which consist of basic functions, quasi-basic functions, and others. Such a decision has been made based on the frequency rate of the functions provided in the products. With a more strict rule, the basic functions comprise electronic mail, sanction, bulletin board, document management, scheduling, security, Web browser, and Internet connectivity. This study also provides a framework for integrated functional model of groupware systems. The basic functions are merged into the model. However, the model is so flexible that it can partially include the quasi-functions in addition to the basic functions. In the future, it is expected that a large number of products will stem from the modification of the functional model.

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A Rusty but Provocative Knife? The Rationale behind China's Sanction Usage

  • Huang, Wei-Hao
    • Journal of Contemporary Eastern Asia
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    • v.18 no.1
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    • pp.30-48
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    • 2019
  • China has initiated a series of "economic sanctions" against South Korea, affecting Korean pop stars visiting China and Korean investments in China. Sanctions were imposed on South Korea in response to the decision of South Korea to deploy Terminal High Altitude Area Defense (THAAD) in 2016. Furthermore, the Global Daily assembled local population to boycott Korean products and investments in China. However, the Chinese Foreign Ministry has never positively confirmed these activities as economic sanctions to South Korea related to the THAAD installation. In other words, the Chinese government singled a relatively weak message via these sanctions to South Korea. As a result, the THADD implementation continued in South Korea. In the paper, I interpret China's rationale to impost puzzling economic sanctions, which have a weak resolution, to South Korea and Taiwan. As signaling theory argues, economic sanctions with insufficient resolution, which are more likely to fail, is a more provocative foreign policy. By reviewing China's sanctions usage to South Korea and Taiwan, I propose arguments of bureaucratic competition to answer why China launched such sanctions to other countries: those are caused by domestic institutions who are seeking reward from the Communist Party of China. By comparing shifts of leadership between domestic agencies, the paper provides evidence to support the proposed argument. I also include two alternative explanations to strengthen the proposed argument, albeit connecting the paper with other two larger streams of research, which address analyses of China's aggressive foreign policies as well as the domestic politics of economic sanctions.

An Analysis of the Economic Impact of International Society and Unilateral Sanctions (국제사회와 독자제재에 따른 경제적 영향 분석)

  • Hee-Jun Kim;Myong-Sop Pak
    • Korea Trade Review
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    • v.45 no.4
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    • pp.83-93
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    • 2020
  • Sanctions by the international community can increase their effectiveness with the participation of major countries with global economic influence, and can lead to efficient sanctions against the target countries when different sanctions procedures and methods can be operated in an integrated manner. To this end, it is being carried out with the aim of maximizing the performance of sanctions through collective economic solidarity by inducing international participation centered on the joint agenda, such as drawing up a resolution for sanctions. In this study, the definition and purpose of sanctions imposed by the international community and by major specific countries were explained and an empirical analysis was conducted on the economic impact of each sanctions, focusing on the United Nations Security Council and the United States, which directly implement them. Based on the selected research model, the effects of economic sanctions on the international community and countries subject to sanctions by certain countries were mutually compared and analyzed in the data. Finally, the conclusion obtained from this study was stated and the implications were derived and the possibility of further research expansion was described.

North Korean WMD Threats and the future of Korea-China Relations (북한 핵문제와 한·중 관계의 미래)

  • Shin, Jung-seung
    • Strategy21
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    • s.39
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    • pp.114-139
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    • 2016
  • Korea and China are neighboring countries with close contacts in many areas from long time ago, and have shared interests in maintaining peace and stability on the Korean Peninsula, and in deepening economic relationship which has been mutually complementary in their nature. Therefore their bilateral relations has been developed at a remarkable pace to the extent that it can't be better than now. However, the differences in their responses to North Korean nuclear test and ensuing long-range ballistic missile test-fire and the Chinese strong concern on the possible deployment of THAAD (Terminal High Altitude Air Defence) anti-missile system in Korea show that there are some weaknesses in their relations. For example, Korea is not still confident that China would fully implement the sanction measures contained in the UNSC resolution and I argue that Chinese proposal of parallel negotiation of the denuclearization and the replacement of Korean armistice with the Peace Agreement is not much persuasive. In THAAD issue, if Korea comes to conclusion in the future that THAAD is the most effective way to counter North Korean threats, Korea should make every efforts to assure China that Korea-US alliance is not targeting China, and the THAAD is a defensive system, not damaging Chinese security. In the longer-term, deepening strategic distrust and competition between the US and China in this part of East Asia, changing nature of economic cooperation between Korea and China, and the revival of 'great country mentality' by Chinese people together with the rising nationalism in both Korea and China would cast shadow on Korea-China relation in the years ahead, unless properly handled. In this regard, I suggest that the security communications between the two countries be further strengthened, and the tri-lateral dialogue channel be established among the three countries of Korea, the US and China, particularly on North Korean issues. I also suggest the new pattern of economic cooperation be sought, considering the changing economic environment in China, while strengthening the efforts to understand each other through more interactions between the two peoples.

The Scope and Limits of Law Enforcement at Sea on International Law Violations (해상에서 국제법 위반행위에 대한 법 집행권의 범위와 한계)

  • Kim, Suk Kyoon
    • Strategy21
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    • s.45
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    • pp.60-90
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    • 2019
  • The use of the high seas are supported by the two pillars of customary principles --the freedom of navigation and the flag state control on its vessels, which are codified in the UN Convention on the Law of the Sea. There have been attempts to limit and retrain the two pillars as maritime regimes are newly created to address new maritime threats, while coastal stares' control over the seas expand. The pillars have been created over thousands years since human beings took to the sea and have served as a foundation to use the oceans peacefully and orderly. Therefore, any retreat or exception from these principles would undermine the fundamental framework for the use of the oceans and eventually these regimes would be subject to control of maritime powers. In conclusion, new maritime regimes such as the sanction measures on North Korea should be enforced within the framework of international law and comply with the fundamental principles such as innocent passage and the freedom of navigation at the high seas.

A Study on Foundation Year, Building Form, Main Buddha and the name of hermitages of Principal Buddhism Temples (경관적 측면에서 조명한 주요사찰 내 암자의 창건, 연대, 건물의 형태, 주불 및 암자 명칭적 성격)

  • Bae, Jeung-Kwan;Shim, Jae-Sung
    • The Journal of Natural Sciences
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    • v.16 no.1
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    • pp.111-128
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    • 2005
  • This study was conducted under the theory of hermitage ever built from buddhist belief. Directing to hermitages within temples of Korea Jogye Order, we focused on the layout correspondence relationship among them. and 161 hermitages were the first object of the investigation. For the accomplishment of the research purpose, the general epitome and spatial specification through various literature studies, on-the-spot survey and personal communications with a lot of priests were made. As one of the basic surveys, the foundation year were thoroughly investigated, followed by the form of building, main buddha and hermitage name. The results obtained were summarized as follows : Forty five hermitages which are equivalent to twenty eight percent of total hermitages within the parish-level temples of Korea Jogye Order, were built in shilla Dynasty and twenty hermitages that are 12.4 percent of the total were constructed in Koryo Dynasty and thirty seven percent of the total were founded during both of dynasties. This fact makes us to consider that many of hermitages in those days were constructed with the simultaneity of principal temple foundation which means hermitage had responded the spirit of the times. Every hermitage has its main Buddha and this thing happened that each hermitage enshrines its main Buddha according to the thought which was developed with the Buddhism expansion and sutra that is in accordance with their own intention. .Basically a capital temple has differed in its central sanctum in accordance with resourceful sutra, and, at the same time, twenty seven in avatamsk sectenshrine for Sakyamuni as their sanction and eight for the Merciful Goddess and 42.7 percent for Chajang's hermitages. The name of hermitage not only represents its symbol but comprises the characteristic meaning of ascetic practice. 31.7 percent of the hermitages studies was found to have the names of relating to 'ascetic practice' or 'thought' followed by the 'nature' or 'environment' to 21.7 percent.

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International Sanction on North Korea and Inter-Korea Fisheries Cooperation (국제사회의 대북제재와 남북수산협력)

  • Park, Joon-Mo
    • The Journal of Fisheries Business Administration
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    • v.50 no.4
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    • pp.11-28
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    • 2019
  • In this study, the Inter-Korea Fisheries Cooperation Project was divided into four categories: North Korea's Fisheries Infrastructure Development Project, Fisheries Cooperation Project, Human Exchange Project, and North Korea Fisheries Investment Project. First, North Korea's fisheries infrastructure development projects include North Korea's fisheries resource research project, it's fisheries resource development project, and joint enforcement on illegal operation of Chinese ships. Second, fisheries cooperation projects include the operation of the North-South common fish area in the West Sea, the fishing project in North Korea's East sea, and the import of North Korean seafood. Third, human exchange projects include training of aquaculture technicians in North Korea, technology transfer and training of fishing vessels, and boarding of North Korea's fisherman in Korean fishing vessels. Fourth, North Korea's fisheries investment projects include aquaculture facilities and aquaculture feed support, aquatic product processing facilities and technology transfer, and fishery equipment support. However, as international sanctions are maintained in the international community to North Korea, Inter-Korea Fisheries cooperation, however, should be promoted according to the level of easing of international sanctions as international sanctions are maintained in the international community to North Korea. First, North Korea's fisheries resource research project, North Korea's fisheries resource creation project, joint enforcement on illegal operation of Chinese ships, and operation of the common fish area in the West Sea can be promoted if international sanctions are maintained at present, promote North Korea's fisheries resource research project. Second, boarding of North Korean's fisherman in Korean fishing vessels, conducting the fishing project in North Korea's East sea, and importing North Korean seafood can be aided if commercial transactions are possible with North Korea. Third, South Korea will support aquaculture facilities and aquatic feed, fisheries processing facilities and technology transfer, fishery equipment support, training of fisheries and aquaculture technicians, fishery fishing technology transfer, and training of fisherman when a comprehensive economic cooperation project is possible with North Korea.