• The Journal of the Korea Contents Association
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• v.22 no.1
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• pp.99-115
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• 2022

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.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.42 no.5
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• pp.711-721
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• 2022

Due to a long-term pandemic of COVID-19 since 2019, our society finally goes into 'un-tact (non-contact) era' in earnest by increasing an importance of non-contacted activities which are able to live without contacts among people. Un-tact era has influenced to generate a huge structural change with digitalization in our daily life as well as industrial society based on digital twin as an essential technology. As a technology representing real world in virtual digital world by integrating various technologies applied to 4^th industrial revolution, digital twin leads an innovation in industrial society with diverse industrial processes. But this technique isn't actively used across all industries due to structural limitations and environmental restrictions of digital twin. Especially, the field of construction and facility is necessary to use digital twin because it requires periodic managements of buildings in daily life and is directly connected with casualties in cases of disaster. But issues faced in reality are acting as an obstacle for applying digital twin. Therefore, this study suggests the necessity applying digital twin in facility safety response based on these issues and emphasizes active applications of digital twin by describing the expected effects being created. Furthermore, it connects to create demands of digital twin by overcoming current issues and suggesting high sustainable development.

• The Journal of the Convergence on Culture Technology
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• v.8 no.3
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• pp.405-413
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• 2022

Since the COVID-19 outbreak, the active utilization of new health care service utilizing the ICT technology and data science such as telemedicine, smart hospital, AI dignosis has been increasingly found. In this study we examined the business model of Amazon healthcare which leads disruptive innovation in U.S. health care industry with the introduction of hybrid model of telemedicin, in-person care and customer-centric online drug delivery, home-use diagnostic kit, characterized by the integrated model combining medical care, drug delivery and the use of diagnostic kit. We showed using the multiproduct competition model that the synergy effect between the Amazon's original business areas and the healthcare business area causes the active market penetration and the increase in the customer value from utilization of the Amazon care. Using Hotelling's spatial competition model, we also showed that the competition in the health care market can be greater when consumer's choice of health care providers are available in telemedicine platform. In the long, run the issue of competition being weakened due to the exit of less competent healthcare providers may arise, to which the policymakers in the charge of fair competition in health care industry should pay attention.

• KIPS Transactions on Software and Data Engineering
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• v.11 no.5
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• pp.211-220
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• 2022

Recently, research on smart factories triggered by the 4th industrial revolution is being actively conducted. Accordingly, the manufacturing industry is conducting various studies to improve productivity and quality based on deep learning technology with robust performance. This paper is a study on the method of detecting tire surface defects in the visual inspection stage of the tire manufacturing process, and introduces a tire surface defect detection method using a depth image acquired through a 3D camera. The tire surface depth image dealt with in this study has the problem of low contrast caused by the shallow depth of the tire surface and the difference in the reference depth value due to the data acquisition environment. And due to the nature of the manufacturing industry, algorithms with performance that can be processed in real time along with detection performance is required. Therefore, in this paper, we studied a method to normalize the depth image through relatively simple methods so that the tire surface defect detection algorithm does not consist of a complex algorithm pipeline. and conducted a comparative experiment between the general normalization method and the normalization method suggested in this paper using YOLO V3, which could satisfy both detection performance and speed. As a result of the experiment, it is confirmed that the normalization method proposed in this paper improved performance by about 7% based on mAP 0.5, and the method proposed in this paper is effective.

• Journal of the Korean Crystal Growth and Crystal Technology
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• v.32 no.6
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• pp.239-245
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• 2022

Reduced graphene oxide (rGO) has attracted many attention and applications due to its excellent electrochemical ability. Therefore, standardization of rGO through structural and thermal analysis facilitates quality improvement and management, enabling users to increase efficiency and reduce relevant costs. For rGO and graphene-related materials, it is very important to determine the number of layers and define the resulting difference in physical properties. In this study, 3~4 layers of rGO-1 and 9~10 layers of rGO-2 were obtained from graphene oxide (GO) through a hydrazine reduction process. For the prepared rGOs, X-ray diffraction (XRD) pattern obtained a diffraction peak at 2θ≈25° related to (002) reflection was used to calculate the layer numbers by determining interlayer distance and FWHM value. To reduce the angular uncertainty, XRD data analysis was performed with angle correction using standard reference materials for X-ray powder diffraction analysis. Precise interlayer distance and number of layers were determined using OriginLab and open-source XRD diffraction analysis programs using the angle-corrected diffraction data. TG-DSC thermal analysis was performed to further standardize the physical properties of rGO samples.

• The Journal of the Convergence on Culture Technology
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• v.8 no.5
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• pp.409-421
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• 2022

The purpose of this study is to understand the flow of personnel management in the Joseon Dynasty through Dasan Jeong Yak-yong's Mokminsimseo, and to understand how it is being used not only in modern administrative organizations but also in social welfare organizations. As a result, first, first, among the human resource management areas of the Joseon Dynasty, the area occupied the most was related to integrity. These are the contents that are widely used in evaluation methods and scope, value standards, and use of evaluation today. Second, regarding the recruitment and recruitment of talents in the Joseon Dynasty, various methods were presented to enhance the appropriateness, fairness of hiring, and the effectiveness of hiring human resources. This has significant implications even today as it specifically mentions the appropriate appointment and scale of human resources, emphasizing that personnel is everything. Finally, This is different from the human resource management of the Joseon Dynasty in that it is being converted to a compensation paradigm rather than discipline as a way to inspire the motivation of workers today and increase work efficiency. In addition, professionalism was emphasized in the education and training of public officials, and the maintenance of dignity and leadership in body and mind is emphasized, showing that even today, the virtues required of workers in public organizations, including social welfare organizations, are being maintained.

• Journal of Industrial Convergence
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• v.21 no.3
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• pp.189-194
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• 2023

Recently, various studies on flexible electronic devices have been performed. In this study, the potential of Ag nanowires was evaluated as a material to replace the ITO transparent conductive film. Ag nanomaterials were formed on the glass by a novel brush coating method and an argon plasma evaporation method based on atmospheric pressure plasma. First, the Ag solution is coated on the glass with a brush, and the remaining solvent is removed with atmospheric plasma. During this process of solvent evaporation, a sound is generated by the reaction between the atmospheric plasma and the solvent. Therefore, the remaining amount of the solvent can be confirmed. In order to observe optical properties and electrical results such as reflectance, transmittance, and absorbance according to the number of coatings of the film, the results were analyzed by coating up to 5 times. For the purpose of investigating the interaction of light with Ag nanowires, reflectance and transmittance were measured while changing the wavelength of light from 200 nm to 800 nm. In the case of absorbance, the trend of increasing light absorption of the Ag nanowires according to the coating was clearly confirmed. The electrical properties showed a great change from the time of coating more than 4 times, and in particular, the resistance value was lower than kΩ/cm2 when the coating was applied 5 times. Based on these optical and electrical results, we plan to verify the possibility of a transparent conductive film by applying it to electronic devices in the future.

• Journal of the Korea institute for structural maintenance and inspection
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• v.27 no.2
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• pp.25-32
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• 2023

In this study, a double wall system is introduced, which was invented to simplify the complicated manufacturing process of the existing precast concrete (PC) double wall systems and to remove defects such as laitance that may occur during the production of concrete panels. An experimental study was conducted to investigate the tensile resisting capacity of the steel tube which is embedded in the precast concrete panel to keep the spacing between PC panels and to prevent damage of the PC panels during transportation and casting concrete onsite. The experiment was planned to determine the detail of effective steel tube connection considering the steel plate treatment method according to the formation of the opening, the presence of embedded concrete, and the reinforcement welding for additional dowel action as key variables. As a result, the ultimate tensile strength increased by 20-30% compared to the control specimen (ST) except for the steel tube specimen (ST_CP) which has steel plates bent inward at the end part of the steel tube. Since the specimen (ST_CON) filled with concrete inside the control specimen has no additional process and cost for the steel tube connections compared to the control specimen during the production of the developed double wall system, it is determined to be the appropriate detail of steel tube connection.

• Journal of Korea Entertainment Industry Association
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• v.13 no.5
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• pp.67-72
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• 2019

Animation is a comprehensive audio-visual art, animation literature, painting, music, architecture, photography and other art forms are integrated. China's animation industry has made some achievements in the new century, but on the whole, with the globalization of China, China's animation industry has been influenced by Japan and the United States. China has a history and culture of five thousand years, with profound social deposits and cultural foundation. Of the four ancient civilizations in the world, the Chinese civilization is the only one that has survived. China has too many stories to tell. From the development history of Chinese and foreign animation, we can see that many Chinese traditional cultural elements are used for reference. Since the 1980s, Chinese animation has been on the road of national revival. Chinese animation has begun to draw close to traditional culture in terms of themes, characters and scenes, and integrate Chinese traditional cultural elements. The theme of big fish and begonia is to repay kindness by sacrificing one's own life for the sake of justice and friendship. This fearless spirit of sacrificing one's life for justice is the concentrated embodiment of the fine qualities of the Chinese nation over the past several thousand years. Kun to save chun and give up his life, chun in order to repay rather give up half of his life, and qiushui in order to help their beloved, also would rather give up all of their own. These three protagonists are very distinctive personality characteristics, are to "righteousness" and give up their most precious things. At the same time, big fish and begonia combines many traditional Chinese cultural elements to form an animated film with Chinese characteristics.

• KIPS Transactions on Software and Data Engineering
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• v.11 no.6
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• pp.255-266
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• 2022

The quality control of coarse aggregate among aggregates, which are the main ingredients of concrete, is currently carried out by SPC(Statistical Process Control) method through sampling. We construct a smart factory for manufacturing innovation by changing the quality control of coarse aggregates to inspect the coarse aggregates based on this image by acquired images through the camera instead of the current sieve analysis. First, obtained images were preprocessed, and HED(Hollistically-nested Edge Detection) which is the filter learned by deep learning segment each object. After analyzing each aggregate by image processing the segmentation result, fineness modulus and the aggregate shape rate are determined by analyzing result. The quality of aggregate obtained through the video was examined by calculate fineness modulus and aggregate shape rate and the accuracy of the algorithm was more than 90% accurate compared to that of aggregates through the sieve analysis. Furthermore, the aggregate shape rate could not be examined by conventional methods, but the content of this paper also allowed the measurement of the aggregate shape rate. For the aggregate shape rate, it was verified with the length of models, which showed a difference of ±4.5%. In the case of measuring the length of the aggregate, the algorithm result and actual length of the aggregate showed a ±6% difference. Analyzing the actual three-dimensional data in a two-dimensional video made a difference from the actual data, which requires further research.