In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.
Cheolho, Lee;Hwirae, Kim;Kang-Hyun, Cho;Byeongki, Choi;Bora, Lee
Ecology and Resilient Infrastructure
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v.9
no.4
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pp.269-281
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2022
The prediction of changes regarding the distribution of vegetation and plant species according to climate changes is important for ecosystem management. In this study, we attempted to develop an assessment method to evaluate the possibility of the potential distribution of warm-temperate woody plant species of East Asia in Korea. To begin with, a list of warm-temperate woody plants distributed in China and Japan, but not in Korea, was prepared, and a database consisting their global distribution and bioclimatic variables was constructed. In addition, the warm-temperate vegetation zone in Korea was delineated using the coldness index and relevant bioclimatic data were collected. After the exclusion of multicollinearity among bioclimatic variables using correlation analysis, mean temperature of the coldest quarter, mean temperature diurnal range, and annual precipitation were selected as the major variables that influence the distribution of warm-temperate plants. A multivariate environment similarity surfaces (MESS) analysis was conducted to calculate the similarity scores between the distribution of these three bioclimatic variables in the global distribution sites of the East Asian warm-temperate woody plants and the Korean warm-temperate vegetation zone. Finally, using stepwise variable-selection regression, the mean temperature of the coldest quarter and annual precipitation were selected as the main bioclimatic variables that affect the MESS similarity index. The mean temperature of the coldest quarter accounted for 88% of the total variance. For a total of 319 East Asian warm-temperate woody plant species, the possibility of their potential distribution in Korea was evaluated by applying the constructed multivariate regression model that calculates the MESS similarity index.
Kim, Je-Won;Ryu, Jung-Hee;Na, Seong-Jun;Seong, Seong-Cheol
Journal of the Korean Society for Aeronautical & Space Sciences
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v.50
no.12
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pp.899-907
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2022
According to the Unmanned aircraft system Traffic Management (UTM), drones are permitted to fly up to 150m above ground, which is located in the atmospheric boundary layer where there is considerable wind fluctuation due to turbulence. Although it is difficult to predict when turbulence will occur drone aviation safety could be enhanced by having a better understanding of the characteristics of vertical profile of wind in the flight area. We used wind lidar (WIndMast 350M) to observe vertical profiles of wind at the test site for aviation meteorological observation equipment located near Incheon International Airport in July and September, 2022. In this study, we utilized the observed wind profile data to propose a technique for obtaining information that could help improve the drone aviation safety. The Fourier transform analysis is used to evaluate the temporal characteristics of the horizontal wind speed at various vertical levels up to 350m. We also examined the relative contribution of the variance of wind having scales of less than an hour, a crucial scale for drone flight, to the variance of wind having all scales at each vertical altitude for days with and without precipitation.
Purpose: This study was done to examine the effects of the SNS Gratitude Diary Program during the COVID-19 period on grateful disposition, job satisfaction and life satisfaction of medical institution workers. Methods: The study was a nonequivalent control group pre-post test design. The participants were 58 medical institution workers of which 28 were assigned to the experimental group and 30 to the control group. Data were collected from June 3 to August 10, 2020 and analyzed using SPSS Win 18.0 version program. The intervention was conducted 5 times a week for 8 weeks. Results: There were significant differences in reported grateful disposition between the two groups. However, the issue of job satisfaction and life satisfaction were not significant. Conclusion: The SNS Gratitude Diary Program using SNS during the COVID-19 period can be utilized as an effective intervention for grateful disposition. It will be a good solution to lead successful psychological health management.
The massive card transaction data generated in the tourism industry has become an important resource that implies tourist consumption behaviors and patterns. Based on the transaction data, developing a smart service system becomes one of major goals in both tourism businesses and knowledge management system developer communities. However, the lack of rating scores, which is the basis of traditional recommendation techniques, makes it hard for system designers to evaluate a learning process. In addition, other auxiliary factors such as temporal, spatial, and demographic information are needed to increase the performance of a recommendation system; but, gathering those are not easy in the card transaction context. In this paper, we introduce CTDDTR, a novel approach using card transaction data to recommend tourism services. It consists of two main components: i) Temporal preference Embedding (TE) represents tourist groups and services into vectors through Doc2Vec. And ii) Deep tourism Recommendation (DR) integrates the vectors and the auxiliary factors from a tourism RDF (resource description framework) through MLP (multi-layer perceptron) to provide services to tourist groups. In addition, we adopt RFM analysis from the field of knowledge management to generate explicit feedback (i.e., rating scores) used in the DR part. To evaluate CTDDTR, the card transactions data that happened over eight years on Jeju island is used. Experimental results demonstrate that the proposed method is more positive in effectiveness and efficacies.
Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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v.7
no.9
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pp.429-442
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2017
This study was performed to investigate and analyze users' needs for m-health based prevention and intervention programs that are intended to improve the awareness of metabolic syndrome and promote health behaviors of college students. A questionnaire survey was conducted to 200 college students of 2 university in D city. Data were analyzed using descriptive statistics, t-tests, chi-square test with the SPSS Version 20.0. The result showed that users wanted customization of prescriptions and accurate measurement of health applications, and provided a positive feedback on information exchange between those who manage their health. The most preferred content was proper exercise methods, and the preferred gamification factors were goal-setting, compensation, and competition. The optimal price for wearable devices was between 10,000 to 50,000 won, and calorie consumption function was also preferred. Although users with experiences of wearable devices and health apps had a higher knowledge score pertaining to metabolic syndrome, there was no significant difference in the overall score. Concerning the health behaviors associated with lifestyles, individuals without the experiences of wearable devices and health apps showed a remarkably lower score. The research has a significance that it investigated and analyzed the contents needed for the development of effective moblie health based prevention and intervention programs targeting the population in their early adulthood. Therefore, based on the findings, we propose a rich and concrete follow-up study on the needs and characteristics of different user types by collecting a population with experiences of wearable devices, and a development of differentiated mobile health based prevention and intervention programs.
This study is in the purpose for the revitalization of traditional market as comparing to the relevancy between the central characteristics of a floating population going around for buying something or eating food and lots of small-sized businesses comprising of the commercial districts. The several traditional markets such as Cheonan station, Dujeong-dong, Sinbu-dong in Cheon-An city has been investigated repeatedly almost every two or three years by the Small Enterprise development Agency(SEDA) since 2001. By analyzing the raw data of those commercial districts made by SEDA, we can calculate the number of firms andthe ratio of business type of each commercial districts. In this research, the type of each business is classified into four groups such as restaurant, service, retail and the rest. Moreover, the central character of the floating population is derived from the raw data, which means the customer information about sex, age structure or the most populous time zones. From these characteristics, one commercial districts has his own specific features distinguishing from the others. The most important differences of past researches are firstly the dynamic viewpoint rather than a static one. Secondly it suggests that the relation between the central characteristics of districts and the floating population would exist. Lastly, it suggests that the interaction between both of them have a significant effect on the growth or decline of the districts and the rates of business type, other adjacent commercial districts as well. Eventually, this study provides several meaningful points for the revitalization of commercial districts to government or stakeholder such as management organization, business owners and new starter etc.
Chin, Young Ran;Bae, Joa Sup;Chung, Jae Wook;Lee, Hyo Young
한국노년학
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v.30
no.4
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pp.1163-1177
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2010
This study was conducted to establish the appropriate facilities criteria of the Korean welfare devices center. We e-mail surveyed 194 welfare devices centers and analysed 13 blueprints of them. We established the following proper principles of facilities. First, consist type and area of room should depend on the type of welfare devices centers. Second, The flow of human and welfare devices should be simple. Third, the area calculated on the base of intent of center owner and the size of beds, wheelchairs, etc. Fourth, exhibit room facing with roadside may obtain advertising effect. Fifth, the storage and disinfecting room should use different entrance, and avoid the intersection of flow to prevent cross-contamination. Sixth, the access road to the exhibition and consulting room should be able to approach by the wheelchair. seventh, office room should be invisible to keep customer's privacy. Direct Cleaning-disinfecting type center on the premise that the maximum 165m2, middle 150m2, intermediate 140m2, display at least Consultation, Cleaning-disinfecting room, storage (clean, contaminated), the office, equipped with a parking space. Entrust Cleaning-disinfecting type center on the premise that a maximum 134m2, middle 119m2, intermediate 109m2 exhibited minimal activity room, consultation room, office, equipped with a parking space, collecting welfare when importing equipment warehouse (clean, pollution) have been proposed to equip up to.
The purpose of this study is to review the previous studies on the safety problems in Korea and to propose a psychological total safety system model. The model consisted of four agents; the government as the safety management agent, the suppliers of safety goods and services, consumer of safety goods and services, and civil movement institutions for safety. It was emphasized that the culture specific social representations of safety and accident have emerged in the course of rapid industrialization process in Korea during last 30 years. We delineated the social representations of the Korean people on safety and accident according to the model. A psychological analysis of drinking and driving behavior was performed as an application of the model. It was emphasized that safety psychologists have to develope and to apply the knowledge and the information from human engineering psychology and applied social psychology on safety and accidents.
This study conducted to investigate the temporal and spatial variations in the fish community structure in the Seomjin River estuary (ES1~ES3) and Gwangyang Bay (ES4~ES8). Surveys were conducted at eight points between May and September from 2020 to 2021. A total of 5,111 fish were collected, representing 42 families, 68 genera, and 78 species. The dominant species collected during the survey period were Pennahia argentata, with 2,370 individuals and a relative abundance of 46.4%. Also, as a subdominant species, Nuchequula nuchalis, 1643 individuals were caught, accounting for 32.1% relative abundance. According to Bray-Curtis similarities, observations were divided into three groups based on the fish community composition, and they were further categorized into brackish water areas, coastal areas, inner areas, and outer areas. Group 1 mainly consisted of fish inhabiting freshwater and brackish water areas, while group 3 exclusively contained fish living in marine waters. ANOSIM (Analysis of Similarity) analysis revealed a significant difference (ANOSIM R=0.783, p=0.001) between Group 2 and Group 3, and the species contributing to these clusters were P. argentata and Muraenesox cinereus. The study demonstrated spatial changes in the fish community structure from the Seomjin River estuary to the outer coast. The findings highlight the importance of long-term monitoring of major species that exhibit spatial variations, serving as essential foundational data for the conservation and management of economically significant fish species.
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