International Organization for Standardization has recently published ISO 9001:2008 which is the basic requirements for a quality management system that an organization must fulfil to demonstrate its ability to consistently provide products that enhance customer satisfaction and meet applicable statutory and regulatory requirements. Not many empirical researches based on ISO 9001:2008 have been done up until now. In this article we outline transitional features for ISO 9000 quality management system (QMS) since its first publication in 1987. In order to effectively maintain ISO 9001:2008 QMS certification and continuously enhance quality management activities, we perform statistical analysis for the minor nonconformity data generated from follow-up audits for subcontractors of shipbuilding industry based on ISO 9001:2008 requirements. A Kruskal-Wallis test is used to show relationships between the minor nonconformity data and three classification criteria: the type of business, the size of business, and the number of follow-up audits.

This paper examines the early operation of the Kyoto Protocol’s non-compliance procedure since 2006. Several important non-compliance cases recently or currently before the Kyoto Compliance Committee of the procedures and mechanisms deserve to be analysed and discussed. As we may see, the enforcement branch of the Compliance Committee has dealt with some important cases of non-compliance; Among them, from the viewpoint of interpretation or application of international environmental treaties, the question of compliance by Croatia would be particularly interesting. What must be noticed is that the Kyoto Protocol’s NCP has prepared a multilateral forum which enables both the parties and the enforcement branch to base their arguments on international legal perspectives. This examination will also contribute to contested theories of compliance with international legal rules.

Breast cancer is the most frequently diagnosed cancer primarily affecting women and negatively impacting the individuals, families, and the health care system. Despite the well-known benefits of exercise for breast cancer survivors, rate of physical activity declines during adjuvant therapy and may not return to pre-diagnosis levels. In addition, low levels of adherence to exercise have been observed in this cohort. The challenge is to identify strategies that are effective in promoting exercise adherence. Several of the studies use social cognitive theory as a theoretical framework to design exercise interventions that encourage adherence. Within and without this framework, they have implemented interventions within the home and gym-based environments. Strategies used to encourage adherence to exercise programs and which are readily implemented in most situations have included distribution of print materials and pedometers, as well as recommendation from the oncologist. Other strategies that may be less feasible have included provision of trainers, gym memberships, regular phone-calls, and psychologist-lead stress management sessions.

방사성핵종의 분포유형에 관한 정보에 기초하여 극저준위폐기물의 자체처분 적합성을 통계학적으로 해석할 수 있는 방법론을 개발하였다. 방사성핵종의 분포에 관한 정보를 알 수 없는 경우에 대해서는 널리 알려진 마코프 부등식과 체비셰프 부등식을 적용하여 방사능농도의 산술평균과 허용되는 최대 표준편차의 상관관계식을 제시하였고, 방사성핵종의 농도가 정규분포 또는 로그정규분포를 갖는 경우에 대해서는 확률밀도함수, 누적확률밀도함수 등의 통계학적 관계식을 이용하여 방사능농도의 산술평균과 허용되는 최대 표준편차의 상관관계식을 새롭게 유도하였다. 또한, 자체처분기준 100 Bq/g 및 신뢰수준 95%인 조건에 대한 사례 적용연구를 통하여 방사능농도의 산술평균과 허용되는 표준편차의 범위를 방사성핵종의 분 포유형에 따라 정량적으로 비교·제시하고, 자체처분 대상 폐기물의 방사성핵종 분포유형에 관한 정보가 확보될 경우 동일한 신뢰수준에서 자체처분이 허용될 수 있는 범위가 확장될 수 있음을 통계학적으로 입증하였다.

The environmental regulation of a product is a global trend. The environmental regulation directives such as RoHS, WEEE, ELV and REACH have impacted Korean export-oriented auto parts manufacturer and affects the export of the product to aboard. In electronics manufacture and auto parts manufacturer, there are different systems for environmental regulation compliance. Nowadays the automotive mechatronics parts in a car are increasing. The HEV and intelligent car will need more mechatronics parts. It is necessary to apply the environmental regulation system of electronics to the automotive parts. In this paper, we proposed the application of PDX standard used in electronic industry to the BOM of the auto parts manufactures and showed an example of generated BOM for selected auto part using PDX. The PDX-based BOM can be used for the recording of environmental substances of the automotive mechatronics part and help the collaboration across auto parts manufactures in accordance with environmental regulation.

This study was planned to investigate what the main factor of the regulation compliance of inspection on harmful machine, instrument and equipment by industrial safety and health act is. This study subject was composed of three groups as employers, employees of manufacturing and using the harmful machine and safety inspectors. Manufacturing workplace were 236 places, using workplace were 201 places and the safety inspectors were 100 people. The study subject was sampled by stratified random sampling considering the type of harmful Machine. Data for analysis is collected from each sample using interview with structured questionnaires. Compliance is measured by 2, 3, and 4 point scale composed by 8 sub items such as general perception, understanding, clearness, necessity, relevancy, implementation, penalty, and general compliance of the regulation. The level of 8 items of employer's compliance are not differentiated among three groups. The determining factors for inspection observance of the workplace using the harmful Machine were understanding, penalty and cognized compliance. The determining factors for inspection observance of the workplace manufacturing the harmful Machine were understanding and object conformity. These results show that the strategy to adapt the regulated group to inspection regulation will be the elevation of understanding for regulation first of all.

With Balling, Loughlin and Kelloway's(2002) research, occupational safety and health literatures begin to emphasize the influence of superior and organizational context. Based on this research trend, this paper tried to review the relationship between safety-specific transformational leadership and employee safety compliance, and the moderating effect of A-type personality on such relationship. Based on the responses from 643 manufacturing workers, the results of statistical analysis showed that perceived charisma and individual consideration have affirmative effects on the employee safety compliance. The extent individual consideration impacts on employee compliance is proved to be positively influenced by A-type personality.

본 논문에서는 정유연성 지배주파수를 이용한 개선된 매개변수 인식기법이 제안되었다. 정유연성 지배주파수를 이용할 경우 주파수응답함수에서 고유주파수 보다 다수의 정보를 추출할 수 있어 매개변수 인식의 성능을 향상시킬 수 있는 장점이 있다. 정유연성 지배주파수를 매개변수 인식에 이용하기 위하여 기존의 고유주파수 민감도에 기반한 구조계 인식기법이 확장되었다. 정유연성 지배주파수의 이용을 통한 매개변수 인식의 성능향상은 수치예제를 통해 증명하였다. 수치예제는 스프링과 질량으로 이루어진 간략 모델이 사용되었으며, 고유주파수 만을 이용하여 구한 인식값과 비교한 결과 보다 정확한 매개변수 값의 인식이 가능함을 알 수 있었다.

As passenger ship accidents so frequently have occurred, crisis consciousness is highly aroused in Korean society. Although bombastic policy guidlines were suggested in accordance with every passenger ship accident, there remains a still high possibility of such an accident reoccurring because passenger ship accidents occur from the perspective of non-compliance. The research objective of this study is to government's safety regulatory policies. Data for the analysis was collected from literature review. A Case study related to passenger ship accident is adopted for the analysis. The research methods utilized in this study consist of extensive quantitative analysis of 138 passenger ship accidents which had happened over last 10 years from 1984 to 1993 in Korea and a qualitative analysis of the passenger ship accident of the Seohae Ferry in October 1993. The results of the quantitive analysis on the 138 passenger ship accidents are as follows; Seeing the accidents yearly, the accidents which occurred by policy non-compliance are still exist, only somewhat reduced as years gone by. Seeing the accidents from the perspective of types of accident, fire accidents and death and injury accidents had more non-compliance factors than contact accidents and one-side collision accidents, etc. had. Seeing the accidents from the perspectives of types of passenger ship, large ships like car ferries and general passenger ship accidents had more non-compliance factors than any other kinds of ships had. Seeing the accidents from the perspectives of tons of passenger ships, large ships weighing more than 1, 000 tons and small ships weighing less than 50tons contained a lots of non-compliance factors. The results of the qualitative analysis of the passenger ship accident of the Seohae Ferry in Octovber 1993 are as follows; From the viewpoint of the human factor, there were non-compliance to the recruiting of required number of qualified crew members and non-compliance to the rule which prohibited them from leaving port in bad weather and high wave conditions. From the viewpoint of the ship factor, there were defects in the ship. So we might say that there was non-compliance which was aroused from the lacks of technical skills. From the viewpoint of the administrative factor, there were many non-compliance factors such as sailor education, shipping management, rescue, safety equipment. From the viewpoint of the passenger factor, there were passengers' threats which compelled the crews to leave the port under bad weather conditions. In conclusion, the principal non-compliances factors are passenger ship company did not follow safety rules such as shipping the permitted number of passengers, loading permitted tons of freight and fastening freights properly and recruiting required number of qualified crew. In order to reduce accidents, firstly we should find out the causes which play key roles in passenger ship companies' non-compliance to the government's safety regulations. Secondly we should tackle the causes.

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher–administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach’s alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers’ non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness.

Purpose: The main purposes of this study are to examine what the most important hotel facilities that sharia hotels must provide, and to study the relationship between importance of sharia compliance and Muslim tourists' judgment on the performance of sharia hotels. Research Design, Data, and Methodology: The data were collected in Lombok Island. Questionnaires were distributed to Muslim tourists who stayed at one of the sharia hotels, with a total sample of 205 respondents. Factor Analysis Method and Two Independent Sample Tests have been applied in this research to analyze and interpret the data. Result: The results show only one factor is formed from all statements of Sharia compliance variable, and there is a significant difference in the customer experience and customer satisfaction ratings based on the importance of hotel facilities. Conclusion: The present study revealed that Muslim tourists who place a high level of importance in sharia compliance present a more positive assessment for all services provided by sharia hotels. The assessment from Muslim tourists with higher level of importance in Sharia compliance is more positive about their experiences during their stay at the sharia hotels, which also affects their satisfaction.

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 April 3 Incident in the Island of Jeju marked one of the gravest human rights violations in Korean history involving a majority of victims who were non-politically motivated innocent civilians caught in the crossfire between the state, foreign actors, and a leftist political party and its armed affiliates. The violence, which continued from 1947 to 1954, resulted in the highest number of casualties, following that of the Korean War (1950-1953). Despite the gravity of the human rights violations, it was only after South Korea transitioned to a democracy and prosecuted two former heads of states that the state engaged in efforts to address the April 3 Incident. This study examines the Special Act for the Investigation of the Jeju April 3 Incident and Recovering the Honor of Victims (1999) and the National Committee for the Investigation of the Truth about the Jeju April 3 Events, which established the Jeju April 3 Commission (2000). Specifically, the study focuses on the status of state compliance with the list of recommendations and article provisions from the Special Act and the National Committee, which included policies for truth-seeking, reparations, and accountability measures for the state. The article finds that while on truth-seeking and symbolic reparations the state reflected a good record of complying with the recommendations, on financial and medical reparations, and criminal accountability measures, the state was relatively less proactive in compliance. The selective level of compliance from the state provides some insight as to the state’s respect for these policies and the possible conditions that may have resulted in the differences of state behavior.

국민 전체가 사용하는 의약품 용기에는 매우 민감한 내용들이 포함되어 있다. 향후, 고령화 인구의 증가와 인적교류의 이해는 다양한 외국인들이 국내에 생활하는 것을 대비하여 의약품의 복약 효율성을 높이기 위한 용기디자인의 준비가 필요로하고 있다. 유니버설디자인을 통하여 이러한 문제들을 해결하고, 용기디자인에 필요한 유니버설디자인 7가지 내용의 가이드라인을 연구 제안하는 것이다. 그 내용들은 다음과 같다. 다양한 의약품 사용자들에게 직관적인 사용방법과 복약조건을 인지할 수 있도록 디자인 조건을 갖추어야 한다. 또한 약물의 오남용을 방지하고 정확한 복약을 할 수 있도록 디자인하려면 용기의 사용방법과 인쇄 및 표기를 통하여 가독성이 뛰어난 조건을 갖추어야 한다. 향후, 올바른 복약을 위해서는 IOT기술과 연계된 복약어플리케이션은 개발되어 활용방안도 고려하여 다양한 사용자의 공통된 인지와 복약여부의 결과를 갖을 수 있게 해야 한다. 따라서 복용량과 시간 등의 복약조건들에 대한 인지요소 등을 통하여 3차, 4차 복약에 필요한 정보를 제공하여 복약순응도를 향상 시킬 수 있는 용기디자인의 조건들을 제안하고자 하였다. 용기디자인은 외국인이나 시각장애인들을 위한 다양한 방법의 정보전달방법이 제공되어야 한다는 조건으로. 용기디자인을 할 때는 용기와 캡의 관계에서 정량배출과, 정시복용에 대한 기술적인 내용이 해결될 수 있도록 하여야 한다. 그리고 무균재질의 용기, 점자표기, 컬러인식표기, 약품 종류표기, 조제에 의한 약의 제제별로 분류될 수 있도록 하는 디자인의 조건들과 방법들의 연구의 필요성과 내용들을 제시하였다.

A variable release torque-based compliance spring-clutch (VCSC) is presented. VCSC is a safe joint to reduce the impact of collisions between humans and robots. It is composed of four functional plates, balls, springs to make some functions in compliant movement, release mechanism, gravity compensation during its work. Also, it can estimate torque applied to a joint by using distance sensor and parameters of cam profile. The measured variable torque of prototype is 4.3~7.6 Nm and release torque is 4.3 Nm. In our future studies, a calibration for torque estimation will be conducted.

2009년 OECD (Organization for Economic Co-operation and Development])는 열린 정부의 실현을 위해 시민 참여를 통한 정책 평가 향상, 신기술과 참여형 웹의 적극적 활용을 통합 지침으로 제시하였다. 공공데이터와 민간데이터의 조합으로 경제 활성화에 기여할 다양한 정책들이 추진되고 있다. 특히 미국, 영국 등은 새로운 웹 기술을 적극적으로 활용하여 정부의 공공데이터를 공개하고 있다. 아울러, 하천 관련 정보의 종류와 양이 다양해지고 있으며, 하천 정보의 중요성 확대로 인해 수요가 증가하면서 한계점으로 지적되고 있는 정보 공유와 관리의 실효성을 향상시키기 위해서는 무엇보다 자료표준화가 선행되어야 하고, 하천 관련 정보 항목의 정의 및 자료 생성기준의 표준화와 더불어 정보공유 프로토콜 등 자료 공유의 표준화된 기법 도입이 필요하다. 본 연구에서는 오픈데이터 기반의 효율적인 하천공간정보의 관리 및 공유를 위한 관련기관 및 대민서비스 정보 제공, 공간분석을 위한 정보 분류 체계 구성, 메타데이터 구축, 네트워크상에서 쉽게 접근이 가능하고 원하는 데이터를 얻을 수 있는 서비스 시스템 등에 대한 국내외 표준현황을 조사하고 분석하여 표준을 준수한 하천공간정보 제공 시스템을 개발하였다.