• Title/Summary/Keyword: Analysis of appropriateness

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Improvements of the Transfer Income Tax Act through the Analysis of Recognition for the Transfer Income Tax Act -Focusing on Diligent Payment of Taxes- (양도소득세법 인지도 분석을 통한 양도소득세법 개선방안 -성실납세를 중심으로-)

  • Yun, Yun-Suk;Sim, Weon-Mi
    • The Journal of the Korea Contents Association
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    • v.11 no.3
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    • pp.368-376
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    • 2011
  • This study has undertaken for the analysis of the level of recognition on the Transfer Income Tax. The statistical analysis through the questionnaire is made to find out the issues on the equitableness of Transfer Income Tax first with the level of equitableness of the Transfer Income Tax structure and appropriateness of the degree of different tax rate applied under the Transfer Income Tax, level of equitableness of the Transfer Income Tax structure and intent for avoidance of payment under the present tax policies, level of recognition for administrative disposition on those avoiding diligent payment of taxes, and it analyzed the relationship between the levels of understanding of the structure of the Transfer Income Tax and the level of complexity of the structure of the Transfer Income Tax in order to analyze if it has negative impact on the level of understanding for the structure of the Transfer Income Tax. On the basis of the above analysis result, as the improvement plan on the Transfer Income Tax system, following has been presented; enhancement of equitableness of tax rate structure under the Transfer Income Tax for improving the equitableness of tax burden, establishment of regulations to strengthen the appropriate tax investigation for prevention of diligent tax payment avoidance, relaxation of complication of the structure under the Transfer Income Tax.

Development of a Korean Sexual Satisfaction Scale (한국 성인의 성만족 측정도구 개발)

  • Lee Byung-Sook;Koh Hyo-Jung;Kim Myung-Ae;Im Shin-Hwa
    • Journal of Korean Academy of Fundamentals of Nursing
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    • v.9 no.2
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    • pp.190-200
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    • 2002
  • Purpose; The purpose of this study was to develop an instrument to measure sexual satisfaction in Korean adults. Method: Development of items for the instrument was done by a collecting, reorganizing, reducing and selecting process based on the literature. A total of 19 items were selected in this process. For evaluation of the appropriateness of the 19 items, questionnaires were given to an expert group consisting of 18 professionals (7 men and 11 women). Eighteen items having a response of 70% in 'very good' item or 'good' item were included as items for the instrument. With these 18 items, a 5 point Likert scale was developed, and reliability and validity tests of the scale were done. The subjects for the test were 1,127 Korean adults living in 11 areas in Korea, Data were collected from Dec. 1, 2000 to Feb. 28, 2001 and analyzed with SPSS/PC+ 10.0 program. Item analysis and factor analysis were used to assess the reliability and validity of the scale. Chronbach alpha and corrected item-total correlation were obtained to verify internal consistency, and principal component analysis with the varimax rotation was used to identify structure validity of the developed tool. Result: Reliability of the scale was .9503 and corrected item-total correlations of the items were distributed from .5208 to 7899. As a result of the factor analysis, the items were categorized into three factors. The cumulative variance of the three factors was 67.1%, and all of the variances of the factors were above 5%. Because factor 1 (8 items) indicated a special feeling of psychological satisfaction with sexual activity, it was named 'psychological factor'. Factor 2 (8 items) indicated a feeling of satisfaction in the interaction with sexual partner through communication and variation, therefore it was named 'interactional factor'. Factor 3 (2 items) was about the frequency and duration of sexual intercourse and indicated physical dimensions of satisfaction, so it was named 'physical factor'. The average score for sexual satisfaction of the 1,127 subjects was 65.32 (${\pm}12.71$), and histogram of the score showed a normal distribution with skewness - .425. Conclusion: Finally, a Korean Sexual Satisfaction Scale(KSSS) was accepted as a 5 point Likert scale with 18 items after the statistical test for reliability and validity. In conclusion, KSSS is a useful instrument which is valid and reliable can be used to understand the sexuality of Korean adults.

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Comparative analysis of medicinal expenditure archives in Korean medicine : Focusing on survey methods and expenditure of Korean medicine clinics in 2012 (한의의료비 자료원의 비교 분석 연구 : 조사 방법 및 2012년 한의원 의료비를 중심으로)

  • Kim, Dongsu;Chong, Myongsoo;Lee, Eunkyoung;Ko, Seong-Gyu
    • Journal of Society of Preventive Korean Medicine
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    • v.19 no.2
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    • pp.37-50
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    • 2015
  • Objective : In order to understand the scale of medicinal expenditure in the Korean medicine, an analysis has been made of Korean National Health Account and statistic archives used to estimate the Korean National Health Account and also of such archives as are contributory to learn the scale of total health expenditures in the Korean medicine. Method : From the Korean National Health Account archives, an analysis has been made of National health insurance statistic annual reports, National health insurance non-payment items, Korean Economic Census (The Service Industy Survey), and Korea Health Panel data. Moreover, in order to know the sales of overall Korean medicine clinics, relevant data have been utilized and cited from investigations into National tax statistics, Korean medicine medical institutions and Korean medicines used, and current states of medicinal herbs and Korean medicine industry. Results : It is found that the average scale of each section of the medical expenditures archives in the Korean medicine in 2012 was KRW 3.5638 billion and that the average medical expenditures in the Korean medicine derived from Total Health Expenditure, The Service Industy Survey, National tax statistic, and Korean medicine industry are approximately KRW 3.3901, 3.4796, 3.7218 and 3.9634 billion. And the average expenditures derived from National health insurance patients and Korea Health Panel data are 2.5162 and 2.2292 billion won and those from the users and consumers of Korean medicines and herbs are 5.6,461 billion won. In order to verify the appropriateness of estimated medical expenditures in the Korean medicine included in the archives, an analysis has been made of uninsured costs which come from the aggregate sales amount surveyed minus health insurance treatment expenditures and it is found that the ratio of insured costs against total health expenditures in 2006 was 50.67% and 41.92% in 2012 and that the ratio based on National tax statistics and The Service Industy Survey was 52.19% and 49.28% in 2006 and 50.54% and 50.64% in 2012 and that the ratio of uninsured costs against Korean medicines and herbs and Korean medicine industry was 37.5% and 58.27% in 2013. Conclusion : It calls for the improvement of the accuracy of an investigation into Total Health Expenditure which comprise the actual conditions of health insurance and Korea Health Panel, the development of statistic schemes for understanding and classifying medical expenditures of all the Korean medicine medicinal institutions like medicinal clinics, and enhanced methods for independent panels to comprehensively collect and analyze the number of sampled Korean medicine medical institutions.

Establishment of Test Conditions and Interlaboratory Comparison Study of Neuro-2a Assay for Saxitoxin Detection (Saxitoxin 검출을 위한 Neuro-2a 시험법 조건 확립 및 실험실 간 변동성 비교 연구)

  • Youngjin Kim;Jooree Seo;Jun Kim;Jeong-In Park;Jong Hee Kim;Hyun Park;Young-Seok Han;Youn-Jung Kim
    • Journal of Marine Life Science
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    • v.9 no.1
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    • pp.9-21
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    • 2024
  • Paralytic shellfish poisoning (PSP) including Saxitoxin (STX) is caused by harmful algae, and poisoning occurs when the contaminated seafood is consumed. The mouse bioassay (MBA), a standard test method for detecting PSP, is being sanctioned in many countries due to its low detection limit and the animal concerns. An alternative to the MBA is the Neuro-2a cell-based assay. This study aimed to establish various test conditions for Neuro-2a assay, including cell density, culture conditions, and STX treatment conditions, to suit the domestic laboratory environment. As a result, the initial cell density was set to 40,000 cells/well and the incubation time to 24 hours. Additionally, the concentration of Ouabain and Veratridine (O/V) was set to 500/50 μM, at which most cells died. In this study, we identified eight concentrations of STX, ranging from 368 to 47,056 fg/μl, which produced an S-shaped dose-response curve when treated with O/V. Through inter-laboratory variability comparison of the Neuro-2a assay, we established five Quality Control Criteria to verify the appropriateness of the experiments and six Data Criteria (Top and Bottom OD, EC50, EC20, Hill slop, and R2 of graph) to determine the reliability of the experimental data. The Neuro-2a assay conducted under the established conditions showed an EC50 value of approximately 1,800~3,500 fg/μl. The intra- & inter-lab variability comparison results showed that the coefficients of variation (CVs) for the Quality Control and Data values ranged from 1.98% to 29.15%, confirming the reproducibility of the experiments. This study presented Quality Control Criteria and Data Criteria to assess the appropriateness of the experiments and confirmed the excellent repeatability and reproducibility of the Neuro-2a assay. To apply the Neuro-2a assay as an alternative method for detecting PSP in domestic seafood, it is essential to establish a toxin extraction method from seafood and toxin quantification methods, and perform correlation analysis with MBA and instrumental analysis methods.

A numerical study on the optimum spacing of disc cutters considering rock strength and penetration depth using discrete element method (암반강도 및 압입깊이에 따른 디스크커터의 최적간격 산정을 위한 개별요소법 기반 수치해석 연구)

  • Lee, Sang Yun;Song, Ki-il;Jung, Ju Hwan
    • Journal of Korean Tunnelling and Underground Space Association
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    • v.22 no.4
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    • pp.383-399
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    • 2020
  • Optimizing the spacing of the disc cutter is a key element in the design of the TBM cutter head, which determines the drilling performance of the TBM. The full-scale linear cutting test is known as the most reliable and accurate test for calculating the spacing of the disc cutter, but it has the disadvantage of costly and time-consuming for the full-scale experiment. In this study, through the numerical analysis study based on the discrete element method, the tendency between Specific Energy-S/P ratio according to uniaxial compression strength and penetration depth of rock was analyzed, and the optimum spacing of 17-inch disc cutter was derived. To examine the appropriateness of the numerical analysis model, the rolling force acting on the disc cutter was compared and reviewed with the CSM model. As a result of numerical analysis for the linear cutting test, the rolling force acting on the disc cutter was analyzed to be similar to the rolling force derived from the theoretical formula of the CSM model. From the numerical analysis on 5 UCS cases (50 MPa, 70 MPa, 100 MPa, 150 MPa, 200 MPa), it is found that the range of the optimum spacing of the disc cutter decreases as the rock strength increases. And it can be concluded that 80~100 mm of disc cutter spacing is the optimum range having minimum specific energy regardless of rock strength. This tends to coincide with the optimal spacing of previously reported disk cutters, which underpins the disk cutter spacing calculated through this study.

A Study on the Perception of Dental Student's about Online Classes Based on Non-face-to-face Education Course (비대면 교육 운영에 따른 온라인수업에 대한 치과대학생의 인식 연구)

  • Hwang, Jae yeon
    • Journal of Digital Convergence
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    • v.20 no.2
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    • pp.289-297
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    • 2022
  • The purpose of this study was to investigate the perception of dental students based on their experiences of online classes after taking non-face-to-face education courses for all the school semesters in 2020. For the research method, an online survey was conducted on A survey was conducted on 161 dental students enrolled in A University. The analytical method was conducted through frequency analysis, correlation analysis, and multiple regression analysis. The survey analysis findings showed that the satisfaction of dental students' about the non-face-to-face education course was above 4.2, and the detailed items were in the order of the appropriateness of the attendance processing method, satisfaction with recorded video lectures, and the assessment method of the course grade. In the case of the factors that affect the satisfaction of non-face-to-face education courses, the learning system and assessment method were statistically significant. The online class type that is most preferred by the students is recorded video lectures, and the highest number of participants chose 21~30 minutes as the appropriate time for the class content. It is considered that the application of the online system will continue to be used together with face-to-face education courses in the education site and various university-level efforts like systematic support are required to achieve effective learning achievements. This study only investigated the non-face-to-face education operation conditions of A University, so it cannot be generalized to all universities, but it can be used as basic data to provide education curriculum design and supportive measures for the compatibility of face-to-face and non-face-to-face courses.

Research trends of mathematics textbooks: An analysis of the journal articles published from 1963 to 2021 (수학 교과서 연구의 동향 분석: 1963년부터 2021년까지 게재된 국내 수학교육 학술지 논문을 중심으로)

  • Pang, Jeong Suk;Oh, Min Young
    • The Mathematical Education
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    • v.61 no.3
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    • pp.457-476
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    • 2022
  • Mathematics textbooks as the main resources to support mathematical teaching and learning are used importantly in Korean lessons. Although the scope of mathematics textbook research has been expanded and the research has increased, few studies have analyzed the overall trends of mathematics textbook research in Korea. This study analyzes the overall trends of textbook research on 418 papers pertinent to mathematics textbooks published in domestic mathematics education journals. The results of this study showed that the proportion of textbook analysis research was the highest, followed by textbook use and textbook development research in order. There were more textbook studies at the elementary school level than at the middle or high school levels. Regarding textbook analysis studies, the most frequent topic was to analyze how specific mathematical concepts were presented in textbooks. Regarding textbook use studies, many studies asked both teachers and students to review the appropriateness of textbooks under development or analyzed the perception and use of specific activities of textbooks based on a survey. Regarding textbook development studies, the most popular topics included the directions and examples of new development, such as storytelling-based or electronic textbooks. This paper finally presented implications for textbook research in light of the domestic mathematics education context and the international mathematics textbook research trends.

Big Data Utilization and Policy Suggestions in Public Records Management (공공기록관리분야의 빅데이터 활용 방법과 시사점 제안)

  • Hong, Deokyong
    • Journal of Korean Society of Archives and Records Management
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    • v.21 no.4
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    • pp.1-18
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    • 2021
  • Today, record management has become more important in management as records generated from administrative work and data production have increased significantly, and the development of information and communication technology, the working environment, and the size and various functions of the government have expanded. It is explained as an example in connection with the concept of public records with the characteristics of big data and big data characteristics. Social, Technological, Economical, Environmental and Political (STEEP) analysis was conducted to examine such areas according to the big data generation environment. The appropriateness and necessity of applying big data technology in the field of public record management were identified, and the top priority applicable framework for public record management work was schematized, and business implications were presented. First, a new organization, additional research, and attempts are needed to apply big data analysis technology to public record management procedures and standards and to record management experts. Second, it is necessary to train record management specialists with "big data analysis qualifications" related to integrated thinking so that unstructured and hidden patterns can be found in a large amount of data. Third, after self-learning by combining big data technology and artificial intelligence in the field of public records, the context should be analyzed, and the social phenomena and environment of public institutions should be analyzed and predicted.

Application of Rasch Analysis to the Korean Recovery Assessment Scale (한국판 회복평가척도의 라쉬분석)

  • Lim, Kyung-Min
    • The Journal of the Korea Contents Association
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    • v.15 no.10
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    • pp.354-361
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    • 2015
  • The purpose of this study is to investigate validation of the Recovery Assessment Scale(RAS) for Korean Version using Rasch analysis. This study included 60 patients who had chronic schizophrenia and were aged 18 or older. The data were analysed using a Rasch analysis to investigate whether the persons and items fit, the distribution of item difficulty and the appropriateness of the rating scale. 1 out of 60 subjects were found to not fit. 3 out of 24 items were also found to be misfit. The misfitted items was 'I believe that I can meet my current personal goals','Even when I don't care about myself, other people do. ','Coping with my mental illness is no longer the main focus of my life.'. Of the appropriate items, the most difficult was 'I can handle what happens in my life' and the easiest was 'Something good will eventually happen'. The RAS rating scale was shown to be appropriate for patients who had chronic schizophrenia. The item separation reliability was .70, and the person separation reliability was .94. Further studies are needed to investigate validity and criterion cut-off score for many patients with chronic mental illess.

A Study on the Method of Constructive Simulation Operation Analysis for Warfighting Experiment Supplied with the Validation Evaluation (타당성 평가가 보완된 모델 운용상의 전투실험 모의분석 절차 연구)

  • Park, Jin-Woo;Kim, Nung-Jin;Kang, Sung-Jin;Soo, Hyuk
    • Journal of the Korea Society for Simulation
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    • v.19 no.4
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    • pp.77-87
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    • 2010
  • Currently, our society has been changed from the industrial society to the information society. As the war progresses to Information Warfare, Network-Centric Warfare, Long-Range Precision Engagement and Robot Warfare, the military should advance to High-tech Scientific force. For this creation of the war potential, it is regarded as the warfighting experiment is a critical method. Surely it is rational that LVC(Live Virtual Constructive simulation) is desirable to make the warfighting experiment. But because it is limited by the cost, the time, the place and the resource, the constructive simulation(M&S : Modeling&Simulation) is a good tool to solve those problems. There are some studies about the evaluation process for developing the model, but it is unsatisfying in the process of the constructive simulations' operation. This study focuses on the way of constructive simulation operation, which is supplied with the evaluation process(VV&A : Verification Validation & Accreditation). We introduce the example of the rear area operation simulation for "appropriateness evaluation to the organization of logistic corps" by the AWAM(Army Weapon Analysis Model). This study presents the effective methods of the constructive simulations, which is based on the reliable evaluation process, so it will contribute to the warfighting experiments.