• Title/Summary/Keyword: policy compliance

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East Asian Journal of Business Economics and Development Strategy

  • KIM, Byoung-Goo;YOUN, Myoung-Kil
    • Journal of Research and Publication Ethics
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    • v.2 no.2
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    • pp.17-20
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    • 2021
  • Purpose: This paper is to review and analyze development strategy of the East Asian Journal of Business Economics and to look at the previous and current changed publication system and process in order to step up the article quality of EAJBE. Research design, data and methodology: This study grasped the current status and strategy of this journal through literature review. In addition, through the case of EAJBE, the internationalization strategy and research ethics policy of this journal were analyzed. Results: EAJBE clarifies the copyright delegation procedure of the final publication paper. Regarding compliance with research ethics, Editor-in-Chief and Management Editor are completing research ethics training. From 2017 to the present, Editor-in-Chief and Management Editor have completed online ethics training and hold certificates of completion. Conclusions: EAJBE specifies the rules for exclusion of examination by the contributor and the examiner belonging to the same institution and actually operates in this way. Currently, by using the Jams system, the plagiarism verification procedure is operated using the thesis plagiarism prevention system. Finally, in order to strengthen research ethics standards, EAJBE is trying to establish and strengthen a verification system for each paper using the system of the Korea Research Foundation, not the previous foreign paid plagiarism system.

Study on the Improvement of Paying Taxes in China proposed by the Analysis of Paying Taxes in Korea and Japan

  • LIN, Dai-Jia;KIM, Hyung-Ho
    • East Asian Journal of Business Economics (EAJBE)
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    • v.9 no.3
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    • pp.29-43
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    • 2021
  • Purpose - The purpose of this study is to analyze the root causes of changes in the rankings of paying taxes in Japan and Korea from 2019 to 2020, and put forward relevant policy recommendations for China from the perspective of enterprise tax burden and tax compliance costs. Research design, data, and methodology - This paper analyzes the data information of four indicators of Japan and Korea in paying taxes from 2009 to 2019, excel tool was used to summarize the essential reasons for the changes. Result - The results showed that, through the reform of tax system, especially the application of electronic tax system for tax declaration, and this is the fundamental reason why Korea has surpassed Japan in the ranking of Paying Taxes in recent five years. Conclusion - Drawing lessons from the reforms in South Korea and Japan, it is concluded that China should improve its tax ranking through two ways. First, deepen the reform of the main tax and fee system and reduce the burden of enterprise taxes and fees. Second, further simplify the tax procedures. Return rights and responsibilities to the enterprise.

Measurements of Service Quality of Islamic Banking in Malaysia: A Non-Malaysian Customers' Perspective

  • SAAD, Abdo Yousef Qaid;ALSHEHRI, Amer M Alhusini
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.5
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    • pp.413-420
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    • 2021
  • The study aims to measures the service quality of Islamic banking in Malaysia from non-Malaysian customers' perspective based on the six different dimensions of the SERVQUAL model, namely, Shariah, assurance, reliability, tangibles, empathy and responsiveness. This study surveyed 100 non-Malaysian respondents from 25 different countries who have first-hand experience with Islamic banking services in Malaysia. The collected data were analysed by using the SPSS v23 for reliability analysis and descriptive statistics. The results indicates that customers' impressions of Islamic banks' service quality in Malaysia did not meet their standards. The independent variables, namely, compliance, assurance, reliability and empathy have positively affected customer satisfaction, while two dimensions, namely, tangibility and responsiveness does not significantly influence non-Malaysian customer satisfaction in the Islamic banking system in Malaysia. The findings of the study suggested that the Islamic banks should develop and obey the customer perception's policy by following customers' expectations and the results are also expected to include recommendations for improving the level of satisfaction of the Islamic banking system's foreign clients in Malaysia. Since this study was limited to Islamic banks in Malaysia, the findings may not be applicable to other traditional banks.

The Influence of Sanctions and Protection Motivation on the Intention of Compliance with Information Security Policies: Based on Parameter of Subjective Norm (제재 및 보호동기와 정보보호정책 준수 의도에 관한 연구: 주관적 규범을 매개로)

  • Shin, Hyuk
    • Convergence Security Journal
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    • v.19 no.2
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    • pp.47-58
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    • 2019
  • This study applied the Theory of Reasoned Action by Fishbein & Ajzen(1975) as the grounded theory and adopt sanctions of the General Deterrent Theory and protection motivation of the Protection Motivation Theory as the antecedents to discuss the theoretical factors and the cases of application in the field of information security. Then, it adopted subjective norm, a variable of the Theory of Reasoned Action, as a parameter to analyze the causality of sanctions, perceived vulnerability, response cost, and self-efficacy with the intention to follow the information security policies. As a result, all of the antecedents except for sanctions had causality with the intention and subjective norm proved its mediating effect as a parameter between the antecedents and the intention.

A Study on Countermeasures Against Cyber Infringement Considering CPTED

  • Lim, Heon-Wook
    • International Journal of Advanced Culture Technology
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    • v.9 no.2
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    • pp.106-117
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    • 2021
  • The aim is to find cyber measures in consideration of physical CPTED in order to prepare countermeasures for cybercrime prevention. For this, the six applied principles of CPTED were used as the standard. A new control item was created in connection with the control items of ISO27001. A survey was conducted on former and current investigators and security experts. As a result of the reliability analysis, the Kronbar alpha coefficient value was 0.947, indicating the reliability of the statistical value. As a result of factor analysis, it was reduced to six factors. The following are six factors and countermeasures. Nature monitoring blocks opportunities and strengthens business continuity. Access control is based on management system compliance, personnel security. Reinforcement of territoriality is reinforcement of each wife and ethics. Establishment of security policy to enhance readability, security system maintenance. Increasing usability is seeking ways to utilize, periodic incentives. For maintenance, security education is strength and security-related collective cooperation is conducted. The differentiation of this study was to find countermeasures against cybercrime in the psychological part of the past. However, they approached to find in cyber measures. The limitation of the study is to bring the concept of physical CPTED to the cyber concept.

In-house Contractors' Exposure to Risks and Determinants of Industrial Accidents; With Focus on Companies Handling Hazardous Chemicals

  • Shin, Kyusoo
    • Safety and Health at Work
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    • v.12 no.2
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    • pp.261-267
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    • 2021
  • Background: The series of serious industrial accidents in recent years at contractors to large companies has highlighted risk outsourcing as a real and urgent problem. This study aims to review the difference in the degree of risk exposure and the occurrence of industrial accidents depending on the type of company relations. Among in-house contractors, the focus will be on those handling hazardous chemicals that include companies for which outsourcing requires approval. Methods: This study uses the 9th wave of the Industrial Safety and Health Survey (2018). For determining the degree of risk exposure, the occurrence of industrial accidents, and industrial accident rate, multivariate, logistic, and fractional logit, regression analyses were used, respectively. Results: First, In-house contractors' degree of risk exposure is higher than that of the client companies. In particular, this gap is even greater for companies dealing with chemicals. Second, among only those that handle hazardous chemicals, in-house contractors do show a significantly higher rate of industrial accident occurrence. Third, In-house contractors have a significantly higher rate of industrial accidents from diseases than client companies. Conclusion: The analysis supports the intent of the legal amendment that strengthens the protection of in-house contracted workers who handle hazardous chemicals. Second, the results of this study suggest that safety and health management must go beyond legal compliance and ensure that it has substance and effectiveness. Last, there should be policy consideration is necessary to reduce attempts to hide industrial accidents.

The Trend of Acute Respiratory Tract Infections and Antibiotic Prescription Rates in Outpatient Settings using Health Insurance Data (건강보험청구자료를 이용한 외래 급성 호흡기계 질환 방문과 항생제 처방률 변화 분석)

  • Kim, Jee-Ae;Park, Juhee;Kim, Bo-Yun;Kim, Dong-Sook
    • Korean Journal of Clinical Pharmacy
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    • v.27 no.3
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    • pp.186-194
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    • 2017
  • Objectives: A significant concern has been raised about the emerging resistance that is largely caused by the excessive or inappropriate use of antibacterial agents for viral respiratory infections. This study investigated the trend of respiratory tract infections (RTIs) and the use of antibiotics. Methods: Utilizing the national level health insurance claims data from 2005 to 2008, we examined encounter days, antibiotic use, and the prescription rate for respiratory tract infections including upper respiratory tract infections (URTIs), lower respiratory tract infections (LRTIs), and otitis media in outpatient settings. The antibiotic use was measured as defined daily dose per 1,000 patients per day (DDD/1,000 patients/day). Results: The visit for URTI increased from 141,693,465 in 2005 to 120,717,966 in 2008 and the visit for LRTI decreased from 61,778,718 to 66,930,122. For RTIs, prescription rates of antibiotics decreased from 65.2% to 58.5% for URTIs and 76.9% to 68.3% for LRTIs from 2005 to 2008. The antibiotic use decreased to 20.85 DDD/1,000 patients/day after a significant increase of 22.01 DDD/1,000 patients/day in 2006. Among antibiotics, J01CR had the highest use- 7.93 DDD/1,000 patients/day followed by J01DC of 3.71 DDD/1,000 patients/day and J01FA of 3.2 DDD/1,000 patients/day. One notable trend is that J01FA presented a continuous increase in antibiotic use from 2.3 in 2005 to 3.26 DDD/1,000 patients/day in 2008. Conclusion: The use of antibiotics had poor compliance to guidelines for RTIs. Despite decrease in the use of antibiotics, prescription rates for URTIs were still about 50% indicating that the delayed prescribing antibiotics (or wait-and-see) were not observed.

Individual-environmental Suitability Perceived by the Elderly, Residential Satisfaction, Structural Relationships between the Subjective Euphoria -Focusing on the Mediating Effects of Residential Satisfaction- (노인이 지각하는 개인-환경 적합성, 주거만족도, 주관적 행복감 간의 구조적 관계 - 주거만족도의 매개효과를 중심으로 -)

  • Choi, Byung-so;Lee, Myeong-Hun
    • The Journal of the Korea Contents Association
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    • v.21 no.10
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    • pp.520-536
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    • 2021
  • Developed countries have developed indicators of quality of life and are using them as indicators of policy decisions, and Korea is also developing and operating indicators of people's quality of life. One of them is a lifestyle-oriented SOC, a policy that aims to improve the quality of life of the people by improving living infrastructure. This study aims to focus on subjective happiness among people's quality of life. The elderly are a relatively marginalized class in the national policy, and this study aims to analyze the effects of the elderly's residential environment on quality of life, housing satisfaction, and happiness. The purpose of this study is to provide useful implications for urban planning and related policy making by examining the structural relationship of whether the individual-environmental fit perceived by the elderly affects housing satisfaction and subjective happiness, and by analyzing the mediating effect between housing satisfaction and subjective happiness. As a result of the study, it was found that convenience, comfort, and public welfare of personal-environment suitability affect housing satisfaction and subjective happiness, and housing satisfaction affects subjective happiness. Also, it was analyzed that housing satisfaction had a mediating effect in the relationship between comfort, public welfare, and subjective feeling of happiness.

Analysis of a Cross-cutting Issue, 'Access to Genetic Resources and Benefit-sharing' of the Conference of the Parties to the Convention on Biological Diversity (생물다양성협약 당사국회의의 핵심논제인 '유전자원에 대한 접근과 이익의 공유'에 관한 고찰)

  • Park, Yong-Ha
    • Journal of Environmental Policy
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    • v.6 no.1
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    • pp.41-60
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    • 2007
  • Attempts were made to define the elements of debates, impact of decisions of the Access to Genetic Resources and Benefit-sharing(ABS) of the Conference of the Parties(COP) to the Convention on Biological Diversity(CBD) In Korea. Providing policy suggestions to cope with ABS, a cross-cutting issue of the meetings of the COP, was also undertaken. Meetings concerning ABS deal with several key matters such as an international regime, which is a legally binding implementation tool of the Bonn Guidelines, an international certificate of genetic resources' origin/source/legal provenance, and disclosure of origin of genetic resources, compliance measures with prior informed consent of the Contracting Parties providing such resources and with mutually agreed terms on which access was granted. Developing countries, rich in biodiversity and genetic resources, use the CBD as a major tool to maximize their national profits. They demand for national sovereign rights for the genetic resources and indigenous communities providing associated traditional knowledge. At the meetings of the COP, in addition, they requested that developed countries should transfer technologies and provide a financial mechanism for resource conservation to them. On the contrary, the developed countries argue that facilitating access to genetic resources is essential for scientific research and development, and that both Intellectual Property Rights and biotechnology using genetic resources should be protected to maximize their national benefits. Decisions of the COP concerning the Bonn Guidelines and compliance measures with ABS will affect on various socioeconomic fields of Korea, a country which is short of genetic resources. Especially, the importation of genetic resources and land development which might damage genetic resources will be limited seriously. Consequently, overall expenses will increase for the securing genetic resources from the foreign countries and developing biotechnology for conservation and sustainable uses of genetic resources. To minimize the adverse impacts, we endeavor to establish our clear standpoint and to lead the international trends, which are favorable for us. In order to achieve these objectives, government needs i) to proceed researches to lead the international ABS debates actively and to prepare the expected decisions of the future meetings of the COP, ii) to establish a national implementation plan to cope with the ABS and its related decisions, iii) to examine and improve the efficiencies of the national implementation plan with a proper monitoring system, and iv) cope with the other international meetings including the meetings of Trade Related Intellectual Properly Rights and International Treaty on Plant Genetic Resources for Food and Agriculture actively.

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Development of the Regulatory Impact Analysis Framework for the Convergence Industry: Case Study on Regulatory Issues by Emerging Industry (융합산업 규제영향분석 프레임워크 개발: 신산업 분야별 규제이슈 사례 연구)

  • Song, Hye-Lim;Seo, Bong-Goon;Cho, Sung-Min
    • Journal of Intelligence and Information Systems
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    • v.27 no.3
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    • pp.199-230
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    • 2021
  • Innovative new products and services are being launched through the convergence between heterogeneous industries, and social interest and investment in convergence industries such as AI, big data-based future cars, and robots are continuously increasing. However, in the process of commercialization of convergence new products and services, there are many cases where they do not conform to the existing regulatory and legal system, which causes many difficulties in companies launching their products and services into the market. In response to these industrial changes, the current government is promoting the improvement of existing regulatory mechanisms applied to the relevant industry along with the expansion of investment in new industries. This study, in these convergence industry trends, aimed to analysis the existing regulatory system that is an obstacle to market entry of innovative new products and services in order to preemptively predict regulatory issues that will arise in emerging industries. In addition, it was intended to establish a regulatory impact analysis system to evaluate adequacy and prepare improvement measures. The flow of this study is divided into three parts. In the first part, previous studies on regulatory impact analysis and evaluation systems are investigated. This was used as basic data for the development direction of the regulatory impact framework, indicators and items. In the second regulatory impact analysis framework development part, indicators and items are developed based on the previously investigated data, and these are applied to each stage of the framework. In the last part, a case study was presented to solve the regulatory issues faced by actual companies by applying the developed regulatory impact analysis framework. The case study included the autonomous/electric vehicle industry and the Internet of Things (IoT) industry, because it is one of the emerging industries that the Korean government is most interested in recently, and is judged to be most relevant to the realization of an intelligent information society. Specifically, the regulatory impact analysis framework proposed in this study consists of a total of five steps. The first step is to identify the industrial size of the target products and services, related policies, and regulatory issues. In the second stage, regulatory issues are discovered through review of regulatory improvement items for each stage of commercialization (planning, production, commercialization). In the next step, factors related to regulatory compliance costs are derived and costs incurred for existing regulatory compliance are calculated. In the fourth stage, an alternative is prepared by gathering opinions of the relevant industry and experts in the field, and the necessity, validity, and adequacy of the alternative are reviewed. Finally, in the final stage, the adopted alternatives are formulated so that they can be applied to the legislation, and the alternatives are reviewed by legal experts. The implications of this study are summarized as follows. From a theoretical point of view, it is meaningful in that it clearly presents a series of procedures for regulatory impact analysis as a framework. Although previous studies mainly discussed the importance and necessity of regulatory impact analysis, this study presented a systematic framework in consideration of the various factors required for regulatory impact analysis suggested by prior studies. From a practical point of view, this study has significance in that it was applied to actual regulatory issues based on the regulatory impact analysis framework proposed above. The results of this study show that proposals related to regulatory issues were submitted to government departments and finally the current law was revised, suggesting that the framework proposed in this study can be an effective way to resolve regulatory issues. It is expected that the regulatory impact analysis framework proposed in this study will be a meaningful guideline for technology policy researchers and policy makers in the future.