The Internal Compliance Program (ICP) is a framework for promoting compliance with laws and regulations and minimizing violations. It aims to prevent law breaches, by raising awareness of the compliance within the organization, which leads to enhance the credibility of the organization, and to prepare for audits. From the perspective of nuclear export control, ICP can be used to verify the company’s credibility by following NSG Guidelines and is expected to contribute to preventing the vertical and horizontal proliferation of nuclear weapons in the international community. However, ICP system is not globally established, and the NSG does not provide official guidelines for ICP. Therefore, this study aims to analyze the “Good Practices for Internal Compliance Programs for Nuclear and Nuclear-Related Exports” provided by the Pacific Northwest National Laboratory to find ways to apply and activate ICPs for domestic exporters. The form of ICP could vary depending on company’s size and internal environments, but it should be organized as follows. First, an internal department should be established so as to implement the ICP, and an executive who has export control knowledge should be assigned as the Chief Export Control Officer (CECO). The CECO, establish and revise ICP operating procedures and manual, organize contact point to communicate internally and externally. Second, measures should be established minimize risks in the export process, including business development transaction screening, supply chain, research and development, human resource, and intangible technology transfer risks. Third, internal control system should be established for export control compliance. The CECO should conduct regular assessments to ensure compliance and strengthen the organization’s internal export compliance processes. Fourth, an export-related training program should be periodically conducted for employees. In addition, as soon as the CECO becomes aware of, CECO should review the matter, take corrective action, and report to the relevant national authorities, when a violation of domestic export control laws or suspicious circumstances are captured. Nuclear export control plays an important role in ensuring nuclear nonproliferation. Republic of Korea has been implementing the ICP system for Dual-Use Items under the Foreign Trade Act, but not for Trigger List Items. Therefore, introduction of ICP for Trigger List Items is expected significantly contribute to nuclear nonproliferation. The subjects of ICP will be initially targeted to major nuclear enterprises, then gradually expanded to all nuclear enterprises. Further researches are needed to introduce on ICP for Trigger List Items.

현대사회에서 기업은 중요한 경제활동 주체의 하나이다. 기업이 사회에서 차지하는 비중이 커질수록 기업범죄로 인한 피해도 폭넓고 심각해지고 있다. 종래 기업범죄에 대하여는 처벌을 강화하는 등 사후적 대책이 주를 이루고 있었다. 그러나 기업범죄를 막기 위한 지속적인 제도정비에도 불구하고 실질적인 규제효과를 기대하기 어렵다. 따라서 기업 스스로가 기업범죄를 예방하고 규제내용을 준수하고자 하는 자발적인 의지가 가장 효과적인 규제방안이라고 할 수 있다. 즉, 제재위주의 규제가 아니라 기업범죄를 예방하기 위한 방식으로 규제의 기본방향을 전환할 필요가 있다. 이와 함께 기업범죄에 대한 사후적 제재를 강화하는 제도적 보완도 필요하다. 본 논문에서는 기업범죄에 대한 상사법의 대응방안으로서 두 가지 제도를 검토하였다. 첫째, 기업범죄를 사전에 예방하기 위한 기업지배구조의 개선방안으로서 내부통제제도의 구축·운용에 관한 문제를 다루고 있다. 우리나라의 내부통제제도에 관한 현황을 살펴보고 그 문제점과 개선 방안을 제시하고 있다. 둘째, 사후적 제재의 강화방안으로서 징벌적 손해 배상제도를 검토하고 있다. 이는 위법행위에 의하여 취득한 이익에 대하여 막대한 금전적 제재를 부과하여 그 유인을 제거함으로써 기업범죄를 효과적으로 억제할 수 있기 때문이다. 우리나라의 징벌적 손해배상제도의 도입 여부에 관한 논의와 입법현황을 정리하고, 그 문제점과 개선방안을 제시하고 있다. 결론으로서 기업범죄는 이를 예방하기 위한 기업 자체의 노력과 함께 그 동기를 제거하기 위한 엄격한 제재가 조화를 이룰 필요가 있다.

해양에서의 안전확보는 아무리 강조해도 지나치지 않다. 요즘 국내의 관심을 집중시켰던 해양사고중의 하나는 세월호 사고와 더불어 우이산호 사고이다. 이 사고는 2014년 1월 31일 여수 GS-Caltex 원유부두로 진입하던 싱가포르 국적 초대형 유조선(VLCC) “우이산호(WU YI SAN)”가 원유부두와 원유이송 송유관과 충돌하여 송유관 내부에 있던 유류가 해상으로 유출된 사고로서 1995년 여수해안에서 발생한 5천톤 가량의 유류유출사고가 발생한지 거의 20년만의 일이다. 울산항의 유출사고 사례는 2013년에 대형정유업체인 SK 에너지에서 운영하는 부유식 호스의 파손으로 인한 유출사고가 있었다. 이와 관련하여 현재 각 회사에서 운영중인 자체안전관리계획서 승인제도는 위험물 취급에 관한 최고경영자의 관심 결여 및 정부당국의 안전 관리 감독 소홀로 인하여 큰 역할을 못하고 있는 실정이다. 이에 이 논문에서는 현행 개항질서법상 규정되어 있는 위험물 취급 시설물에 대한 자체안전관리계획서 승인제도의 문제점을 파악하고 이에 대한 개선방안을 도출하여 위험물 취급 시설물에 기인한 사고방지, 환경보호 및 안전 확보에 기여하고자 한다.

This research made an actual study of the Internal Control Systems on medium and small business company located on Gumi industry area. From this study, we learned that work scope, approval procedure and proof documents are well prepared, but some problem

This study aims at investigating the effects of internal control effectiveness on business survival of food businesses in Thailand through the mediators of productivity improvement and value creation. In this study, 155 food businesses in Thailand are the samples of the study. The results show that internal control effectiveness has a significant influence on productivity improvement and business survival. Productivity improvement critically affects value creation and business survival while value creation is an important determinant of business survival. However, internal control effectiveness has no relationship with value creation. Also, productivity improvement explicitly mediates the internal control effectiveness-business survival relationships. In summary, internal control effectiveness can enhance firms’ sustainable competitive advantage, superior performance and long-term survival. Firms need to focus on internal control effectiveness through investing their assets and resources and utilizing their abilities, competencies and capabilities in order to continuously develop and improve their appropriate concepts and characteristics in an organization. Better internal control effectiveness definitely leads to more long-term survival. To generalize the research results, future research needs to collect data from other businesses and industries. Increased response rate of the study is important for future research to verify and confirm the research results.

This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

The research purpose of the article is to evaluate the effects of the internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam, on the basis of which we made recommendations to contribute to improving the effectiveness of internal control. Sample was collected from Vietnamese medium and large transport construction enterprises, the total number of sample questionnaires sent was 400, 330 filled-up questionnaires was collected and 250 was used for the study purpose. Quantitative research method was used for the study with the help of the SPSS software. The variables in the model are as follows: the dependent variable is the effectiveness of internal control, 5 independent variables are: control environment, risk assessment, control activities, communication, and monitoring. The results of the analysis explain 80.4% variation as a result of the effect of internal control on the Vietnamese transport construction enterprise. All five components positively affect the effectiveness of internal controls in the order of influence, which are: control activities, control environment, communication, risk assessment and monitoring. This study contributes in providing more empirical evidence about the effects of internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam. The study has proposed a number of recommendations to help transport construction enterprises improve control activities and contribute towards improving the effectiveness of internal control.

목적: 본 연구는 동작의 연속성과 속도에 따른 내적 타이밍 과제 수행의 정확성과 가변성 차이를 살펴보고, 그 결과를 바탕으로 메트로놈 동기화 훈련의 효과를 검증하고자 하였다. 방법: 연구 참여자(n=24)는 동작이 시작되는 지점에서 정지하는 구간의 유무에 따라 구분된 연속 동작 집단, 불연속 동작 집단에 각각 12명씩 무선할당 되었다. 두 집단의 연구 참여자는 무선으로 제공되는 세 가지(30bpm, 45bpm, 60bpm) 속도 조건의 청각신호에 따라 오른손을 연속 혹은 불연속적으로 돌리면서 목표물과 접촉하는 타이밍 과제를 수행하였다. 또한 감각운동 동기화 능력의 향상을 확인하기 위하여 상호작용 메트로놈(interactive metronome)을 활용한 4일간의 메트로놈 동기화 훈 련(synchronized metronome training)을 진행하였다. 타이밍 정확성은 시간의 절대오차, 가변성은 시간오차의 변동 계수, 수행 성공률은 15ms 이내의 시간오차로 산출하였다. 결과: 타이밍 정확성과 수행 성공률은 불연속 동작보 다 연속 동작에서, 그리고 동작의 속도가 빠를수록 높게 나타났다. 타이밍 가변성은 연속성에 따른 유의한 차이 를 보이지 않았으나, 속도가 증가할수록 유의하게 증가하였다. 동작의 속도와 연속성의 상호작용 효과는 타이밍 정확성에서 나타나지 않았지만, 타이밍 가변성은 속도가 빠를수록 두 집단 모두에서 높아지는 효과가 나타났다. 메트로놈 동기화 훈련 결과 연속 동작 집단의 경우 2일 이상의 훈련이 타이밍 정확성 및 수행 성공률의 향상을 가져왔다. 결론: 내적 타이밍 과제에서 연속적인 동작 조건에서 상대적으로 빠른 속도를 이용한 운동제어 및 학 습 전략이 수행의 정확성과 일관성에 효과적이다.

This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency - Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1 ,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.

다양한 내부경계를 포함하는 폐합형 하천수계에 대한 부정류 계산모형을 개발하였다. 계산모형은 폐합형 수계모형으로서, 계산기법으로는 Preissmann의 4점 음해법과 폐합형 double sweep 알고리즘에 근거한 모형을 사용하였다. 또한 댐 및 수중보 등의 수공구조물에서 발생할 수 있는 월류흐름, 오리피스형 흐름 등에 대한 모의가 가능하도록 하고, Auto ROM에 의한 댐에서의 홍수조절 방안을 내부경계 조건으로 포함하여 홍수시 운영조건에 대한 모의가