• Korean Business Review
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• v.16
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• pp.23-42
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• 2003

Most of the taxes in Korea are collected using a voluntary reporting payment system that meets most financial requirements. However, many people are unaware of their tax liability, and legal forces to ensure payment of taxes are weak within the Korean social structure. Therefore, the tax system cannot depend only on people's awareness of their tax liability, and for these reasons the Korean government has been investigating a system for fair taxation and the administrative punishment for tax evasion. In addition, an improvement to the taxation system is strongly 'demanded in order to protect taxpayers' rights, and improve the efficiency and rationality of the system. In this study, I compare and analyze the problems related to each nation's tax investigation system, and then propose an improved plan for a tax investigation system in Korea. It is necessary to prescribe in the bylaws of the Office of National Taxation that the investigator's performance rating or incentives are not affected in any way by the tax investigator's actual records on tax collection, as this type of evaluation can easily lead to conflicts with the primary goals of the law or written constitution.

• Journal of Korea Water Resources Association
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• v.52 no.3
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• pp.187-194
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• 2019

Intake ratio from river constitutes about 31% (8/26) that beings to "water stress country" as "Medium ~ High" with China, India, Italy, South Africa, etc. Therefore, the present study on a dam that is the most effective and direct for securing water resources has been performed. First of all, climate change scenarios were investigated and analyzed. RCP 4.5 and 8.5 with 12.5 km grid resolution presented in the IPCC (Intergovernmental Panel on Climate Change) 5th Assessment Report (AR5) were applied to study watershed using SWAT (Soil and Water Assessment Tool) and HEC-ResSim models that carried out co-operation. Based on the results of dam simulation, the reduction effects of floods and droughts were quantitatively presented. The procedures of dam projects of the USA, Japan and Korea were investigated. As a result, there are no estimating quantitative criteria, calculating methods or formulas. In the present study, therefore, indexes for selecting suitable dam site through literature investigation and analyzing dam watersheds were determined, Expert questionnaire for various indexes were performed. Based on the above mentioned investigation and expert questionnaire, a methodology assigning weight using AHP method were proposed. The function of suitable dam (FSDS) site was calibrated and verified for four medium-sized watersheds. Finally, automated model for suitable dam site was developed using FSDS and 'Model builder' of GIS tool.

• 대한공업교육학회지
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• v.43 no.1
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• pp.158-176
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• 2018

The purpose of this study is to analyze the satisfaction of the manufacturing process and the satisfaction of manufacturing lesson in the lesson of model product manufacturing based on IoT(Internet of Things) for pre-service technology teachers. and we also analyzed 'smart farm' model production manufacturing among various products. The survey questionnaires with 8 questions to investigate satisfaction level of model manufacturing process, difficulties in manufacturing, and the satisfaction level of manufacturing lesson were collected from the 15 pre-service technology teachers and analyzed by using SPSS program. and The results of this study were as follows: First, the lesson satisfaction average level of pre-service technology teachers was high(M=4.22) in model product manufacturing process for the 'smart farm' model making based on the IoT. Second, the average satisfaction level of 'patent search and prior art search report writing education' was as high as 4.07. Therefore, the application of 'prior art search report writing education' showed that it helped to make the product. Third, the best high satisfaction level in the model production manufacturing procedure was 'education of inventive thinking method'(M=4.40). Therefore, the pre-service technology teachers showed that the 'education of inventive thinking methods' was very helpful from the idea design to the optimal selection of idea. The next order of satisfaction level was high(M=4.33) in 'design education and counseling' and 'guidance through selection of professor who guide the production manufacturing in addition to professors who are in charge of lesson'. Because they were helpful in solving the lack of knowledge of pre-service technology teachers. Fourth, satisfaction level with 'the presentation of model making results and exhibitions', 'presentations and participations of external event' was high (M = 4.13). Although the results of interviews with pre-service technology teachers showed that they suffered from lack of knowledge in various technologies, but it was an opportunity to learn things and felt a sense of accomplishment.

• Journal of Energy Engineering
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• v.25 no.1
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• pp.177-184
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• 2016

Solutions to improve collaborative energy-saving programs were developed as follow; First, the scoring for the selection of the programs between KEMCO and the NGOs' Energy Network needs to be adjusted. Second, solutions were proposed to diversify the network selected to participate in programs and to tighten the network among the participating citizens. Third, improving the compatibility with the targets that are set for the program and raising the program budget was proposed. Fourth, ideas to introduce the final evaluation guidelines for the programs by the network, to improve the convenience of the program procedures. Fifth, developing a manual to inspect energy-saving measures in households, counseling for at-home energy-saving behaviors, sharing search programs such as financial support and home repair, introducing a program energy-saving APPs.

• Journal of the Korean Society for information Management
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• v.33 no.3
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• pp.239-262
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• 2016

This study aims to explore ways to improve self-censorship tendency in teacher librarians by identifying factors that influence the self-censorship which appears during collection development in elementary school libraries. For this purpose, first, we examined the concept of self-censorship through a review of related literature, then carried out a series of in-depth interviews as a pilot study to develop a questionnaire, which was used for a questionnaire survey. Finally, the survey data was analyzed statistically with SPSS 21.0, a statistical package. As a result, we have discovered statistically significant relationships between self-censorship and the characteristics in collection development policies, school library committees, and the complaints related with the library collections. Based on these results, the factors on the self-censorship were identified in the perception of the school librarians. Based on these results, we suggest to reinforce the function of review and approval of book selection in the school library committee, developed and approved a collection development policy include guidelines for dealing with users' complaints related to library collection, and stipulated a regulation for school library operation to remove inappropriate books from the library collection.

• 한국방재학회:학술대회논문집
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• 2011.02a
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• pp.29-29
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• 2011

국내에서 기존건축물의 내진성능평가 기법이 연구되기 시작한지 20여 년간 다양한 평가방법이 제안되었다. 그러나, 제안된 평가방법은 미국이나 일본의 평가 방법을 도입 및 수정하는 내용이 주가 되어 국내실정에 맞지 않는 부분도 많이 발견되었다. 따라서 국내에서 제안된 기존 건축물의 내진성능 평가기법, 지진피해예측에 근거한 보강건축물의 합리적인 선정방법 및 이들 건축물에 적합한 내진보강방법 등의 연구는 아직까지 초보적인 단계라고 할 수 있다. 이에 본 연구의 목적은 이러한 평가 기법을 적용한 국내 저층구조물의 내진성능을 평가하는 것이다. 저층구조물의 내진성능을 평가하기 위하여 1988년 내진설계가 도입되기 이전에 건립된 4층 규모의 학교구조물을 해석대상 구조물로 선정하였다. 대상 해석구조물의 내진성능평가는 일본의 내진성능 평가법을 참고하여 평가절차가 다소 복잡한 부분을 국내 실정에 맞게 개선시킨 내진화 우선도 평가방법과 정밀한 내진성능을 평하는 방법으로 세계적으로 널리 사용되고 있는 ATC-40 성능평가방법에서 등가단자유 모델로 변환 과정에서 등가유효감쇠 및 등가유효주기 산정 관계식의 문제점을 개선한 FEMA-440의 선형화 성능평가방법(Linearization Method)을 사용하여 구조물의 성능을 평가하였다. 내진 성능 평가를 위해 현재 전 세계적으로 널리 사용되고 있는 구조물 비선형 전용 해석 프로그램인 Perform-3D를 이용하여 해석을 수행하였다. 본 연구를 통해 기존 저층구조물로 선정한 학교구조물에 대한 내진성능을 평가한 결과, 내진화 우선도 평가법 및 FEMA-440의 내진성능 평가는 유사한 경향의 결과를 나타내었고, 두 평가결과를 요약하면 Y방향은 보와 기둥에 끼인 조적벽체의 영향으로 별도의 내진성능이 향상 보강이 필요없으나, X방향은 창문하부 허리 조적벽 등의 영향으로 다소 취성적인 내진성능을 보유하고 있어 충분한 내진성능 확보를 위한 추가적인 보강이 필요한 것으로 판단된다.

• Journal of the military operations research society of Korea
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• v.33 no.2
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• pp.61-73
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• 2007

We examined technological forecasting of extended TFDEA(Technological Forecasting with Data Envelopment Analysis) and thereby apply the extended method to the technological forecasting problem of main battle tank. The TFDEA has the possibility of using comparatively inefficient DMUs(Decision Making Units) because it is based on DEA(Data Envelopment Analysis), which usually leads to multiple efficient DMUs. Therefore, TFDEA may result in incorrect technological forecasting. Instead of using the simple DEA, we incorporated the concept of Super-efficiency, Cross-efficiency, and CCCA(Constrained Canonical Correlation Analysis) into the TFDEA respectively, and applied each method to the case study of main battle tank using verifiable practical data sets. The comparative analysis shows that the use of CCCA with TFDEA results in very comparable prediction accuracies with respect to MAE(Mean Absolute Error), MSE(Mean Squared Error), and RMSE(Root Mean Squared Error) than using the concept of Super-efficiency and Cross-efficiency.

• Korean Journal of Construction Engineering and Management
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• v.10 no.2
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• pp.84-92
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• 2009

Recently, lots of the research aspects of space, materials, structure, construction method relation to improving the flexibility going on throughout the construction industry, moreover the development of construction key technology has been accelerating by reason of deterioration in the apartment housing. Therefore, this study should firstly suggests assessment list of construction key technology through investigation of questionnaire and consultation of the expert on the basis of case studies, and should select it about the flexibility which making social issues lastly in the apartment housing. Secondly, this study should classify, reestablish core technology through inspection procedure of feasibility study among lists of deduced key technology. Finally, this study will suggest the manual & guideline for improving the flexibility for a long-life apartment housing at the next generation by selecting, analyzing and estimating higher score items of all key technology.

• Journal of the Korea Society for Simulation
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• v.15 no.4
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• pp.69-77
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• 2006

In most positioning and allocation practices, many mathematical models are proposed in various fields. The set covering (SC) problem has many practical applications of modeling not only real world problem but also in military. As our air defense weapon systems are getting older and declining the performance, new plans far acquisition of high-tech air defense weapon system are being conducted. In this paper we established simulation model for optimal allocation of KDX which carries new missile defense weapon system by using partial set covering considering both attacker and defender side. By implementating simulation model, we assess the available scenarios and show the optimal pre-positioning of KDX and interceptor's allocation. Furthermore, we provide a variety of experiments and extensive scale sized situations for Korea Indigenous Missile Defense (KIMD) and support decision-making for efficient positioning of unit.

• Culinary science and hospitality research
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• v.15 no.4
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• pp.273-285
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• 2009

In order to find how the recovery justice from the service procedure and result failure affects the quality of customer-brand relationship, we conducted this study following pre research, its correction and supplement of the customers who experienced some service failures in food restaurant. We selected the best five brands in Korean food franchise in the rank of the sales on basis of data of Korean Food Restaurant Information in year 2009. The participants of this research were the people who live in Seoul metropolitan area and ever experienced any service failure within recent 6 months. Of the 500 copies of survey questionnaires distributed, 391 were used for the analysis. The method used for this analysis was the SPSS for WIN 12.0 program and the analysis such as technical statistics analysis, reliability analysis, research element analysis and regression analysis were applied. As a result, the service shortage factor which is one of the service process failures was confirmed to affect procedural justice and distributive justice. It has been confirmed that procedural justice and distributive justice are influenced by the hygiene deficiency which is one of the result failures. It was also found that the product factor affects distribution justice. As for the effect of the quality of recovery justice and a customer-brand relationship, procedural justice and distributive justice were found to affect the mutual dependency while procedural justice affects a familiarity.