• 수산경영론집
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• 제39권2호
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• pp.1-23
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• 2008

This study presents a comparative analysis of enforcement and regulatory compliance issues in Korean and American fisheries. The comparison involves characterizing factors which affect regulatory compliance. The study also suggests policy directions and strategies by characteristics of factors suitable to Korean fisheries circumstances in order to induce voluntary compliance from fishers and to make compliance friendly environment for the fishers. In detail, this study has 3 steps as follows. First, this study characterizes factors influencing compliance and non - compliance caused by various reasons and categorizes these factors by considering theories for fisheries regulatory compliance. Major categories of compliance factors consist of fisheries resources, users(fishers), and the government. Each category is composed of several factors and sub - factors by characteristics. Second, this study seeks to diagnose problems and limitations from the regulatory compliance in Korean and US' fisheries by analyzing the current status of the compliance in both countries. The comparative analysis between two countries highlights the problems and limitations of each country's regulatory compliance and leads to implications for Korean fisheries. Third, this study suggests policy directions and strategies suitable to Korean regulatory compliance environment through detailed understanding of U.S.' fisheries regulatory compliance. The suggested strategies are based on the concept of voluntary compliance and compliance - friendly environment, not command and control regulations. Furthermore, this study provides policy suggestions for Korean fisheries regulatory enforcement and compliance issues.

• Asia pacific journal of information systems
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• 제30권2호
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• pp.353-373
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• 2020

This paper tries to closely look at compliance knowledge relatedness and IT relatedness based on Tanriverdi's 'relatedness' concept. Also, this paper's main focus lies on how knowledge relatedness and IT relatedness influence compliance performance through compliance knowledge exploitation. The present study conducted a full-scale survey and finalized questionnaire was sent to compliance managers of 187 Korean multi-business firms. This study found (1) the impact of compliance knowledge relatedness on compliance performance, (2) the mediating role of knowledge exploitation on the relationship between compliance knowledge relatedness and compliance performance, and (3) the interaction effect of IT relatedness and compliance knowledge relatedness on knowledge exploitation. This paper contributes to both academic and business world by widening applicability of theories and providing guidelines conducive to improved compliance performance of corporations.

• 가정간호학회지
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• 제22권2호
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• pp.280-290
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• 2015

Purpose: The purpose of this study was to identify nursing students' knowledge, self-confidence in compliance, and compliance with standard precautions, and to identify predicting factors of compliance with standard precautions. Method: From May 18 to June 15, 2012, data were collected via questionnaire surveys from 222 nursing students of 2 colleges in G-province. Descriptive statistics, t-tests, Pearson correlation coefficients, and multiple regression analyses were used with SPSS 22.0 to analyze the data. Results: The average knowledge score was $0.89{\pm}0.08/1.0$, $3.59{\pm}0.57/4.0$ for self-confidence in compliance, and $0.91{\pm}0.11/1.0$ for compliance. Significant positive correlations were observed between knowledge and self-confidence in compliance(r=.14, p=.040), and between self-confidence in compliance and compliance(r=.25, p=.008). Self-confidence in compliance and blood and body fluid exposure were significant factors of compliance(F=5.46, p<.001). Conclusion: To increase nursing students' compliance with standard precautions, continuous efforts must be made to enhance self-confidence in compliance and decrease blood and body fluid exposure.

• Journal of Korean Biological Nursing Science
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• 제22권1호
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• pp.23-35
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• 2020

Purpose: Compliance in kidney transplant recipients is critical for a positive prognosis. Especially compliance with medications after kidney transplantation is a major health care issue with implications for graft rejection and graft loss. But the definition of compliance in transplantation varies among centers. The purpose of this study was to clarify the concept of compliance in kidney transplant recipients. Methods: A literature search was conducted using RISS, MEDLINE, CINAHL. The concept analysis was guided by the methodology posited by Walker and Avant. Results: In this study, we found the attributes of the concept: 'compliance with immunosuppressive medication', 'compliance with follow-up', 'compliance with early detection of graft rejection and complication', and 'compliance with prevention of complication'. The antecedents of 'compliance in kidney transplant recipients' included 'having a kidney transplant surgery' and 'normal function of transplanted kidney'. The consequences of 'compliance in kidney transplant recipients' included 'affecting the function of the transplanted kidney' and 'affecting the health of kidney transplant recipients. Conclusion: This study may contribute to the development of tools for measuring compliance in kidney transplant recipients, as well as benefit nursing interventions research to increase compliance in kidney transplant recipients.

• 한국정보시스템학회지:정보시스템연구
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• 제27권4호
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• pp.97-114
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• 2018

Purpose Compliance support system (CSS) aims to support employees' voluntary compliance activities, however, it requires a different approach from the acceptance of other general information systems. In other words, the user's concern that his/her compliance activities recorded in the system are monitored may hinder the active use of the system. In this regard, we set up a research model to investigate the factors that affect the intention to use CSS, by including perceived usefulness, compliance commitment, and surveillance concern. Design/methodology/approach A questionnaire survey was conducted for the employees of a domestic oil-company, who operates their own CSS. Based on the 865 data collected, a structural model analysis using PLS was conducted. As a result, all four hypotheses were accepted. It was found that perceived usefulness of CSS has a positive effect on the intention to use CSS. Compliance commitment has a positive effect both on perceived usefulness and intention to use CSS. In contrast, surveillance concern of one's non-compliance recorded in the CSS was shown to have a negative effect on the relationship between compliance commitment and perceived usefulness. Findings This study has academic implications in that it extends the viewpoint of the existing technology acceptance mechanism by examining the two aspects, i.e., compliance commitment and surveillance concern. This study may also provide practical directions to strengthen the use of the active compliance support system by the employees.

• 한국보육지원학회지
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• 제17권3호
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• pp.39-64
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• 2021

Objective: This study analyzed the compliance situation of class rules for 3-year olds in the Wisdom class at Sarang kindergarten. Methods: Research participants were composed of 17 young children and two teachers in the wisdom class for 3-year-olds and data collection and analysis were conducted by participant observation using the qualitative method. Results: Research results were as follows. The compliance situation of class rules included compliance, violation, and among compliance and violation. First, compliance was divided into compliance with assistance and self compliance. Compliance with assistance is for young children to follow the rules under the guidance, help, and instructions of teachers. Self compliance is for children to understand and follow the rules themselves. Second, Between compliance and violation is conflict of the rules created by different standards of class rules. Third, depending on who found the violation, violation was classified into teacher discovery, peer discovery, and acquiescence. The teacher discovery led to teacher guidance and teacher acquiescence, The peer discovery led to peer notification, peer resistance, peer punishment, and peer acquiescence. Conclusion/Implications: By looking at the compliance situation of class rules for three-year-olds, the educational implications of how to guide class rules were obtained for children.

• 보건교육건강증진학회지
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• 제17권1호
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• pp.81-93
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• 2000

This study is intended to investigate medication compliance and polypharmacy of the diabetic patients by age group in order to determine the major factors that influence their compliance. 198 ambulatory diabetic patients were interviewed, and the sample was divided into three groups based on the age: Young age group under 55, Borderline age group between 55 - 65, Old age group over 65. According to the study results, medication compliance for the old age group was 72.6% whereas 85.1% for the young age group. Medication compliance significantly decreased as the age of the patients increased. Also the degree of polypharmacy, the rate which patients take more than 6 prescription drugs, was 45.9% for the old group, whereas 31.2% for the young group. As the most important factor of polypharmacy, the number of doctors was statistically significant. With regard to prescription factors related to medication compliance, the amount of prescribed medication is statistically significant between the compliance group and non-compliance group. In addition, the amount of information provided to patients by pharmacists was determined to be a very significant factor. Also the level of ease in understanding the medication instructions varied significantly between the compliance group and the non-compliance group. In light of the empirical data and results for the diabetic patients, it is necessary to develop and implement various programs to improve medication compliance and to decrease the level of polypharmacy among the elderly, or "old", diabetic patients. patients.

• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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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.

• 디지털융복합연구
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• 제19권11호
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• pp.327-339
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• 2021

본 연구는 TTAT를 기반으로 정보보안 정책의 관점에서 보안 정책의 특성(정책의 취약성, 정책의 효과성, 정책 준수 비용, 정책 준수 효능감, 사회적 영향력)이 조직의 정보보안 정책 준수 동기에 미치는 영향을 살펴보기 위해 수행되었다. 분석 결과는 다음과 같다. 첫째, 보안 정책의 위협은 정책 준수 동기에 유의한 영향을 미치는 것으로 나타났다. 둘째, 정책의 효과성은 준수 동기에 통계적으로 유의한 영향을 미치지 못하는 것으로 나타났다. 셋째, 정책 준수 비용은 정책 준수 동기에 유의한 영향을 미치는 것으로 나타났다. 넷째, 정책 준수 효능감은 회피 동기에 유의한 영향을 미치지 못하는 것으로 나타났다. 마지막으로, 사회적 영향력은 준수 동기에 유의한 영향을 미치는 것으로 나타났다.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.267-280
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• 2023

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of "tax compliance". Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named "tax compliance cost" in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.