• 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.

• 성인간호학회지
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• 제28권1호
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• pp.61-70
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• 2016

Purpose: This study aimed to identify the mediating effect of the resilience on the relationship between type D personality and compliance of Coronary Artery Disease (CAD) patients. Methods: The subjects were 236 CAD patients who visited the cardiology outpatient clinics of D University Medical Center in B City in Korea. The type D personality, resilience, and compliance of subjects were measured using structured questionnaires from July to August, 2014. The mediating effect was analyzed by a multiple hierarchical regression. Results: The subjects with type D personality accounted for 30.9% of all study subjects. The resilience and compliance of type D subjects were significantly lower than those of non type D subjects. There was a significant correlation between resilience and compliance. The direct effect of type D personality on compliance was not significant (${\beta}=-.07$, p=.243), while the indirect effect of type D personality on compliance via resilience was significant (${\beta}=.23$, p<.001). Conclusion: On the basis of above results, it can be concluded that the resilience had completely mediating effect on the relation between type D personality and compliance of CAD patients. Further studies need to be done to develop the intervention enhancing resilience of CAD patients with Type D personality.

• 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.

• 대한안전경영과학회지
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• 제16권1호
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• pp.89-99
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• 2014

This paper reviewed the relationship between job demands/resources and safety compliance, and the mediating effect of job burnout. Based on the responses from 247 employees, the results of multiple regression analysis appeared as follow; 1) two demands factors(role ambiguity and role overload) effect positively on safety compliance. 2) job resources factors(autonomy and social support) effect negatively on safety compliance. 3) job burnout effects negatively on safety compliance. 4) job burnout mediates between 4 job demands/resources(role ambiguity and role overload, autonomy, social support) and safety compliance.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.717-725
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• 2021

The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative's controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer's compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer's compliance and Tax audit moderates the relation between tax authority services and the account representative's controlling (monitoring) with corporate taxpayers' compliance. Also, tax socialization and account representative's controlling (monitoring) have a positive effect on the corporate taxpayer's compliance. In contrast, variables of taxpayer's awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer's compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.

• Journal of Biosystems Engineering
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• 제17권1호
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• pp.79-90
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• 1992

Viscoelastic characteristics of agricultural products may be determined through three basic tests ; stress relaxation, creep, and dynamic test. Considering the changeability of living materials, dynamic test in which information is derived in a relatively short time appears to be highly desirable, in which either cyclic stress or cyclic strain is imposed and the remaining quantity (strain or stress) is measured. The periodically varying stress will also result in periodically varying strain which in a viscoelastic material should theoretically be out of phase with the stress, because part of the energy subjected to sample is stored in the material as potential energy and part is dissipated as heat. This behavior results in a complex frequency-dependent compliance denoted by J($i{\omega}$). The complex compliance and therefore the storage compliance, the loss compliance, the phase angle, and percent energy loss for the sample should be obtainable with a given static viscoelastic property of the material under static load. The complex compliance of the rough rice kernel were computed from the Burger's model describing creep behavior of the material which were obtained in the previous study. Also, the effects of cyclic load and moisture content of grain on the dynamic viscoelastic behavior of the samples were analyized. The results obtained from this study were summarized as follows ; 1. The storage compliance of the rough rice kernel slightly decreased with the frequency applied but at above the frequency of 0.1 Hz it was nearly constant with the frequency, and the loss compliance of the sample very rapidly decreased with increase in the frequency on those frequency ranges. 2. It was shown that the storage compliance and the loss compliance of the sample increased with increase in grain moisture content. Effect of grain moisture content on the storage compliance of the sample was highly significant than effect of the frequency applied, but effect of the frequency on the loss compliance of the sample was more significant than effect of grain moisture content. 3. In low moisture content, the percent energy loss of Japonica-type rough rice was much higher than that of Indica-type rough rice, but, in high moisture content, vice versa.

• International Journal of Advanced Culture Technology
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• 제6권1호
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• pp.15-22
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• 2018

The main purpose of the research is to examine the mediating effect of cooperation with the police on compliance with the law in the causal relationship between procedural justice and police legitimacy and criminal deterrence. This research employs a survey questionnaire to evaluate procedural justice, police legitimacy, cooperation with the police, and compliance with the law. The number of subject of the study is 312 citizens residing in Daegu metropolitan city and some cities of Gyeongsangbuk-do province. The study employs Structural Equation Model by using AMOS 24 to analyze the mediating effect of cooperation with the police on compliance with the law. As the result of analysis, the mediating effect of cooperation with the police on compliance with the law is statistically significant at the level 0.01. The key findings of this study is that in the community-based policing, cooperation with the police and compliance with the law are very important determinants in controlling and deterring crimes and the police need to reinforce a cooperative relationship with residents to reduce crimes through strengthening the willingness of compliance with the law.

• 동서간호학연구지
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• 제22권1호
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• pp.32-40
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• 2016

Purpose: This study aimed to provide basic data for vascular health of patient who underwent percutaneous coronary intervention (PCI) by verifying the mediating effect of compliance in the relationship between risk level of coronary artery disease (CAD) and blood vessel elasticity. Methods: This is a descriptive study with 115 patients, who underwent the PCI a year ago and visited in the cardiology department from January to March, 2015. The risk level of CAD, blood vessel elasticity and the compliance were measured. For data analysis, SPSS/WIN 21.0 and AMOS (IBM) 21.0 were used. Results: There were a positive correlation with blood vessel elasticity score (i.e. inelasticity of the blood vessel wall) (r=.189) and a negative correlation with compliance (r=-.658) in mediating effect of risk level of CAD. There was a negative correlation between compliance and blood vessel elasticity (r=-.482). The direct effect (${\beta}=-.226$), indirect effect (${\beta}=.415$) and total effect (${\beta}=.186$) of mediating effect of risk level of CAD on blood vessel elasticity were significant. Compliance had a partial mediating effect of risk level of CAD on blood vessel elasticity. Conclusion: The results of this study suggest that managing and preventing moderating effect of risk level of CAD on compliance is helpful in restoring blood vessel elasticity.

• 무역학회지
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• 제45권3호
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• pp.91-117
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• 2020

This study aimed to understand the relationships among the institutional pressure and the level of compliance and corporate value. The research focuses on four main variables, which are regulatory pressure, normative pressure, and cultural-cognitive pressure as the institutional pressure, and the CSR score as the level of the firm's compliance. We examined the impact of the institutional pressure on the firm's compliance-level, together with the effect of compliance level on the corporate value. We analyzed the 3,792 CSR data listed in China's A market and 31 province and city-level data from China. Results showed that institutional pressure had a positive influence on the firm's compliance level. The corporate value was greater with a high compliance level when the institutional pressure was high. The firm's compliance level negatively influenced corporate value when the institutional pressure was low. This study took into account a level of institutional pressures in three dimensions when investigating the effect of CSR compliance level on the corporate value. Thus, this study has a unique academic contribution by demonstrating that CSR activities can have a positive or negative effect depending on the institutional environment for each firm. The findings of this study also provide valuable insights to industry practitioners by suggesting the importance of considering the institution-specific condition when deciding to comply with the institutional pressure.

• 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.