• 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 the Korean Association of Geographic Information Studies
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• v.1 no.2
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• pp.14-25
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• 1998

The purpose of this paper is to select proposed waste facilities sites after consideration of relative importance of siting factors. From the literature review we have established the siting factors affecting selecting waste facilities sites, and constructed hierarchy of siting factors to evaluate the relative importance of the factors using Analytical Hierarchy Process(AHP). After mail surveying of expert group, we have analyzed the relative importance of siting factors affecting waste facilities. We have constructed Geographic Information System(GIS) of raster type, based on seventeen theme maps of siting factors on waste facilities, to select the proposed waste facilities sites after consideration of the relative importance of the siting factors for Gyongsan city, in Korea. After applying linear combination method, and factor combination method to overcome the methodological limitations of land suitability analysis, we have found five proposed sites, where intersected with proposed sites obtained from the two methods. From this research we have found that 1) methodologically, using GIS for selection of proposed waste facilities sites turned out to be highly useful, 2) application of relative importance of siting factors and two methods of land suitability analysis in selection of proposed waste facilities sites are pertinent enough to provide valid and reliable results, and 3) the research methods and approach employed in this research will be highly useful in site selection of other major facilities.

• Proceedings of the Korea Water Resources Association Conference
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• 2012.05a
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• pp.372-372
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• 2012

해외 사업에서 지구에 따라 기상 자료가 부족한 지역이 많다. 여기서는 에티오피아의 밭 관개 용수 공급을 위해 일 강우 자료와 월평균 기상자료를 이용하여 일 증발 자료를 생산하여 적정 저수지 위치와 규모를 정한 결과 다음과 결과를 얻었다. 첫째, 구글지도와 DEM을 이용하여 6개의 댐 후보지를 선정하였고, 표고별 저수면적, 저수량 관계식을 도출하였다. 둘째, 기상자료 수집의 어려움으로 한국 자료를 분석하여 현지의 장기간 기상 자료를 가공, 모의하여 적용하였다. 셋째, 현지 유량측정 자료와 한국 관측자료를 이용하여 현지의 합리적인 일 유입량 자료를 생산하였다. 넷째, 현지의 토양조건을 고려하고, 토양수분 물수지 모형을 개발하여 토양수분 부족량 공급 기준의 합리적 관개용수 필요수량을 산정하였다. 다섯째, 저수지 일 물수지 모형을 구축하여, 저수량 일별 모의에 의해 적정 댐 저수지 규모를 결정하였다. 여섯째, 국내 농업용 저수지의 실적 공사비 내역 자료를 참고하여 합리적 수준의 개략 공사비와 총 사업비를 산출하였다. 일곱째, 최적 저수지 위치와 규모로 유역면적 $739.57km^2$인 위치와 만수위 EL. 1,660 m, 총 저수량 3,529만 $m^3$인 규모를 제시하였다.

• Journal of the Korean Society of Marine Environment & Safety
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• v.17 no.4
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• pp.323-329
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• 2011

This study is to determine an optimal yacht mooring location candidate among many alternative candidates in order to obtain the maximized efficiency under the natural conditions using integer programming. To deal with marina's construction location, the optimal construction location is selected using 21 important factors analysis for 4 candidates in the Mokpo city. The development period and the initial investment cost weight are one and half times more than the others among 21 factors. The optimal spiral analysis of weighted linear model shows that the Peace Square sea area is selected as the most optimal place among 4 candidates. This proposed model has not been applied in the optimal marina's facility candidate selection problem yet. This paper will contribute to determine the most reasonable alternative. Also, this proposal model can be applied to other marina's facility candidate selection problem in other regions.

• Journal of the Korean Geographical Society
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• v.45 no.5
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• pp.609-627
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• 2010

Finding the ideal location for your business is one of the most critical and important steps you will have to undertake. Otherwise, done in the wrong way you will only end up paying an expensive cost for an unsuitable location. Therefore to select the perfect location for your business, this study makes a reasonable and simple model for retail shops by calculating occupation population for each store applying Huffs "Probability Theory" to Hypermarket in Seoul. Then this study, based on occupation population, has divided every unit section (dong scale) into 4 market types which represent the state of the competitive markets, including monopoly, oligopoly, competitive, and noncompetitive markets. Consequently, the most reasonable place to locate a new store is where it can take most of the customers, that is, a place which can take non-competitive market as much as possible and is distant far enough from competitive market where competition is severe.

• Journal of the Korean Institute of Gas
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• v.15 no.2
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• pp.40-46
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• 2011

The purpose of CBA(cost-benefit analysis) in risk assessment is to show whether the benefits of implementing additional risk reduction methods(RRMs) derived through risk assessment outweigh its costs and it is proper to implement the methods. In this paper CBA has been conducted in order to select the most effective and reasonable RRM as implementing the RRM derived after QRA for the high pressure urban gas pipelines. As conducting QRA again by applying the derived RRMs, No. 10 measure which includes pipeline corrosion monitoring, MOV(motor operated valve) installation and the method to protect pipeline damage caused by third-party mechanical interference has showed the highest risk reduction effect. Also it has been considered to be reasonably practicable by conducting CBA and then is selected as the most effective and reasonable RRM on the objects of this paper.

• Convergence Security Journal
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• v.20 no.4
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• pp.3-12
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• 2020

Although the related regulations or guidelines are not specified in the defense weapon system R&D process, R&D authorities frequently encounter problems that require rational decision-making. If the rational process is not applied in the matter of alternative choice, the project could be disrupted, which can result in longer project periods or more resource provision. In particular, a variety of decision-making methods are needed for test&evaluation of missile R&D. The issue of selecting a test site is one of the representative decision-making problems. If it is needed to determine the priority of multiple sites, Delphi Method and Analytic Hierarchy Process(AHP) will be applied. However, if the input of cost is to be considered, Data Envelopment Analysis(DEA) is more valuable to solve the problem. This paper proposes a solution to handle quantitatively various decision-making problems that can occur in missile flight test, and shows how DEA is applied through a simulated case study of selecting a foreign test site.

• Proceedings of the KIEE Conference
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• 2011.07a
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• pp.714-715
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• 2011

본 연구에서는 합리적인 기술개발 투자를 위한 배전기술개발 우선순위 결정 알고리즘을 개발하여, 최적의 배전기술개발 구현방법을 제시한다. 또한, 이들 알고리즘과 기술개발 체계도에 근거한 배전기술개발 장단기 계획(안)을 종합적으로 제시하며, 분야별 기술개발 추진안과 세부과제별 추진안을 구체적으로 제안한다. 구체적으로는 합리적인 기술개발 장단기 계획안을 수립하기 위하여, 적당한 근거와 절차에 의하여 대상기술을 선정해야 하는데, 이러한 기술개발의 우선순위를 나타내는 적정한 평가기준치를 제시하고, 이 값을 기술개발 선행지표와 평가함수식에 의해 산출하는 우선순위 평가알고리즘을 제시한다.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2017.05a
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• pp.155-159
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• 2017

연구개발은 일반적으로 많은 투자가 요구되는 반면에 높은 불확실성이 존재한다. 따라서 정부에서 지원받는 제한된 인력과 예산을 기반으로 연구를 수행하는 출연연 입장에서는 연구개발의 효율성을 객관적으로 측정하고, 연구개발 활동에 투입되는 자원과 산출에 대한 체계적인 평가가 중요하다. 즉, 기관에서 운영하는 R&D 예산의 합리적인 배분을 위해서 연구개발 성과의 효율성을 측정하고 이를 다시 전략적으로 R&D 기획에 반영하는 피드백 과정이 필요하다. 본 연구에서는 건설분야 정부출연연구기관의 연구부서를 대상으로 연구성과 분석을 통한 효율성을 측정하고자 한다. 이를 통해 제한된 인력과 R&D 연구비용의 합리적인 투자를 위한 전략적 우선순위 선정, 기관의 중장기 발전계획, 경영목표 등에 부합하는 연구과제를 수행하기 위한 정책 및 R&D 기획의 시사점을 제공하고자 한다.

• Journal of the Korean Association of Geographic Information Studies
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• v.6 no.1
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• pp.59-77
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• 2003

This study is to validate the use of macro language for the land suitability analysis aiming to help to resolve land use conflicts. The silver-town suitability analysis is conducted on the Geejang Gun, Busan Metropolitan city. Such digital maps as terrain, road, facility, and water body were created for various cartographic models. A cartographic model identified the best suitable areas for silver-town development based on the such site selection variables as a distance to facility and road, slope and aspect of terrain, land use etc. Then, the other cartographic model identified the most favorable site among the candidate sites based on the comparison of the aspect of proximity, usage and environmental quality. Macro language was used for these modeling process and was used for the manipulation of all these spatial variables used in the models to resolve land use conflicts relating to the decision making process of the final site selection. This study will improve the effectiveness and rationality of the traditional site suitability analysis.