• 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.

• The Journal of the Convergence on Culture Technology
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• v.7 no.4
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• pp.583-590
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• 2021

This study was attempted to identify the current status of education of gerontological nursing at nursing colleges across the country and to check whether 19 senior nursing competencies suggested by the American Association of Nursing Colleges are reflected in the courses. The subjects of this study were 198 nursing education institutions accredited by KABONE, and each university's website, department homepage, university handbook, admission-related information, curriculum table, and syllabus were collected and analyzed through an internet search engine. The collected syllabus and the most recent curriculum table of the elderly nursing course were checked and analyzed using SPSS 23.0. The current status of gerontological nursing management was presented by calculating the frequency and percentage, and the educational contents presented in the syllabus were analyzed based on 19 geriatric nursing competencies presented by AACN. 185 institutions (93.43%) operated the geriatric nursing subjects, 98 institutions (49.49%) offered theory subject, and 84 institutions (42.42%) offered both theory and practice. In the case of compulsory majors, 52.92% had the most, 27.84% for the first semester of the 4th year, and 53.54% for 2 credits. As a result of analyzing the lesson plan, communication-related educational competency was included in 40% of cases. As AACN gerontological nursing competency 'effective information provision ability for the elderly', 'ethical and non-coercive decision-making', 'care without restraint', 'safe and effective transition across levels of care' was not included in the education content. In conclusion, gerontological nursing education has been focused on disease, and effective information provision capabilities including communication with the elderly need to be reflected.

• Journal of Appropriate Technology
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• v.6 no.2
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• pp.94-102
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• 2020

Renewable energy (RE) is essential to comprise sustainable societies, especially, in rural villages of developing countries. Furthermore, application of off-grid RE systems to health care can improve the quality of life. In this research, a RE-based vaccination supply management system was constructed to enlarge the cold-chain in developing countries for the safe storage and delivery of vaccines. The system was comprised of the construction of RE plants and development of vaccine carriers. RE plants were constructed and connected to health posts in local villages. The cooling mechanism of vaccine carriers was improved and monitoring devices were installed. The effect of the system on vaccine cold-chain was evaluated from the field test and topographical analysis in the southern village of Nepal. RE plants were normally operated for the vaccine refrigerator in the health post. The modified vaccine carriers had a longer operation time and better temperature control via monitoring and RE-based recharging functionality. The topographical analysis estimated that the system can cover larger region. The system prototype showed great potential regarding the possibility of a sustainable and enlarged cold-chain. Thus, RE-based vaccine supply management is expected to facilitate vaccine availability while minimizing waste in the supply chain.

• Journal of Korea Society of Industrial Information Systems
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• v.27 no.6
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• pp.41-49
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• 2022

The Internet Engineering Task Force (IETF) has standardized RPL (IPv6 Routing Protocol for Low-power Lossy Network) as a routing protocol for Low Power and Lossy Networks (LLNs), a low power loss network environment. RPL creates a route through an Objective Function (OF) suitable for the service required by LLNs and builds a Destination Oriented Directed Acyclic Graph (DODAG). Existing studies check the residual energy of each node and select a parent with the highest residual energy to build a DODAG, but the energy exhaustion of the parent can not avoid the network disconnection of the children nodes. Therefore, this paper proposes EC-RPL (Enhanced Connectivity-RPL), in which ta node leaves DODAG in advance when the remaining energy of the node falls below the specified energy threshold. The proposed protocol is implemented in Contiki, an open-source IoT operating system, and its performance is evaluated in Cooja simulator, and the number of control messages is compared using Foren6. Experimental results show that EC-RPL has 6.9% lower latency and 5.8% fewer control messages than the existing RPL, and the packet delivery rate is 1.7% higher.

• Therapeutic Science for Rehabilitation
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• v.11 no.3
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• pp.23-36
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• 2022

Objectives : This study aimed to provide basic data on intervention strategies that occupational therapists can access by systematically analyzing the intervention and effectiveness for youth with disabilities. Methods : The RISS, PubMed, and Web of Science databases were used to search for papers published between 2006 and 2021. The keywords were "Disability AND Adolescents OR Young adult AND Transition education OR Transition program". Seven papers were selected for analysis, and the full text was reviewed. The keywords and national relations were analyzed and visualized using the WoS (Web of Science) and VOSviewer programs. Results : The participants were classified into five types (ASD or ADHD, ID, DD, and physical disability). The areas used for the intervention were mixed into three categories: occupation (academic), self-management (time), and interaction (personal relations and communication). Sociality and adaptation, quality of life, and at least one of the three categories of daily life activities showed significant improvement. Conclusions : This study can be used as basic data to expand the area where only OTs can contribute while grasping the research trend of the conversion program and presenting the direction of exchange with various experts by organizing the application and its effects.

• Land and Housing Review
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• v.13 no.2
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• pp.31-47
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• 2022

This paper examines residential environment quality and housing expenses of young households through longitudinal analysis. Using the 5^th and 15^th Korea Welfare Panel Study (KoWePS), this research compared their housing outcomes with those of the Korean households. The statistical analysis revealed that most young households were highly-educated, salaried workers who were predominantly married men in their early 30s. There was a sharp rise in the number of female householders and one-person households. Also, the young households were largely renters of mid-sized multi-family housing with two bedrooms in non-Seoul Metropolitan Area. Their housing expense was slightly higher than the national average. As a proportion of renters of multi-family housing (exclusive of apartments) rose, the proportion of young households who spent more than 25% of their income increased faster than the national average. The proportion of young households in the Seoul Metropolitan Area outpaced the national average. Their monthly rental arrangements grew in contrast to no change in the nationwide monthly rental arrangement over the survey period, resulting in their high burden on housing expenses. Their homeownership rate was below the national average, and it decreased while the overall homeownership rate increased nationwide, implying that their housing affordability was worsened, which made it difficult for them to move up the housing ladder. Thus, this research suggests housing policies that scale up support for young households.

• Journal of Digital Convergence
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• v.20 no.2
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• pp.325-338
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• 2022

This study was conducted to explore the acceptance behavior of undergraduate students toward telemedicine, which is temporarily allowed in the COVID-19. We applied social cognitive theory and technology acceptance model in order to reflect the convergence characteristics between medical service and digital technology of telemedicine. Based on these theoretical backgrounds, we investigated perception toward telemedicine and determinants of intention to accept telemedicine. To examine the research model and hypothesis, an online survey was conducted for college students who have not used telemedicine from September 8 to 10, 2021. A total of 184 data were collected, and multiple regression analysis was conducted using the SPSS 28.0 program. The results showed that health technology self-efficacy, usefulness and convenience benefits, social norm, and trust in telemedicine providers had positive effects on intention to accept telemedicine. This study is meaningful in that it selected undergraduate students, who are digital natives, as new targets for telemedicine, and presented the basic direction of strategies to target them.

• KIPS Transactions on Software and Data Engineering
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• v.11 no.5
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• pp.189-196
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• 2022

Skyline query is a scheme for exploring objects that are suitable for user preferences based on multiple attributes of objects. Existing skyline queries return search results as batch processing, but the need for real-time search results has increased with the advent of interactive apps or mobile environments. Online algorithm for Skyline improves the return speed of objects to explore preferred objects in real time. However, the object navigation process requires unnecessary navigation time due to repeated comparative operations. This paper proposes a Pre-processing Online Algorithm for Skyline Query (POA) to eliminate unnecessary search time in Online Algorithm exploration techniques and provide the results of skyline queries in real time. Proposed techniques use the concept of range-limiting to existing Online Algorithm to perform pretreatment and then eliminate repetitive rediscovering regions first. POAs showed improvement in standard distributions, bias distributions, positive correlations, and negative correlations of discrete data sets compared to Online Algorithm. The POAs used in this paper improve navigation performance by minimizing comparison targets for Online Algorithm, which will be a new criterion for rapid service to users in the face of increasing use of mobile devices.

• Journal of Digital Convergence
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• v.20 no.5
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• pp.599-608
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• 2022

There has been criticism that the government-led makerspace did not reflect the actual demand of makers, so there was a limit to performance creation. In this regard, the study aims to diagnose the current status and problems of makerspace and to suggest the implication to respond to policy demand. To this end, we analyzed the current status of makerspace by utilizing the government documents. Then, we conducted a survey of SMEs related to ICT devices that experienced makerspace, and analyzed their opinions on D·N·A technology demand, management difficulties, and governments' support policies. As results, the study proposed several improvement measures to upgrade makerspace as a digital conversion platform as follows. First, due to the nature of the existing industry for introducing D·N·A technology, there is a limit for companies to enter the market on their own, so comprehensive support from the government is needed. Second, it is necessary to establish and expand an empirical test bed for the development of new products and services so that various types of metaverse contents can be discovered and digital transformation convergence models of existing businesses can be derived. Third, by modifying the support method to operate the makerspace as a platform that implements the government-led start-up support policy, boldly transfer what the private sector can do well to the private sector. The participants of Industry·University·Institute Collaboration should freely share ideas and help the common problem be solved. Based on the problems and the findings for improvement, it is expected that the current makerspace would be upgraded to a digital conversion platform suitable for the demand of the field.

• Journal of Korea Entertainment Industry Association
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• v.14 no.7
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• pp.27-41
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• 2020

The purpose of the project is to identify the relationship between the sub-factors of SNS information characteristics (information quality, information reliability) and the impact of immersion on social capital (connected capital) on word of mouth intention, and to present measures to revitalize the tourism industry using the results obtained. The study conducted empirical analysis on 326 adults aged 19 and older. The results of the study are as follows: First, it has been confirmed that the sub-factors of SNS utilization (information quality, information reliability) have a positive effect on immersion. Second, immersion has been verified to have a significant influence relationship on the degree of word of mouth intention. Third, it was analyzed that social capital has positive interrelationships with immersion and word of mouth intention. Based on these findings, social network services (SNS) in the tourism industry can be used as basic data to attract potential tourism customers in the future by providing efficient information on tourism products by utilizing social network services (SNS) in the development of tourism contents and marketing strategies, and it is meaningful in that it is intended to help the tourism industry in practice.