• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.475-486
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• 2021

Religiosity is often perceived as a trait that can effectively suppress attitudes and behavior that lead to people evading taxes. However, this study finds that Islamic religiosity has a complicated relationship with tax evasion. This study employs a mixed-method, which involves collecting, analyzing, and integrating quantitative and qualitative research, and this integration provides a better understanding of the research problem. Qualitative analyses of the sermons of prominent Islamic clerics speaking on taxes on YouTube channels revealed different views. The textualists/conservative clerics viewed taxes are prohibited based on the fact of Islamic history and tax prohibition stated in a hadith. Furthermore, tax compliance is determined solely by the threat of punishment from the government. On the other hand, the moderate preachers seem to be more flexible in response to tax issues. They involve the framework of contextual and analogical-historical practice. Quantitative analyses from the survey found that Islamic religiosity is not directly correlated with tax evasion. However, the sentiment of Islamic law adoption by the state has significantly mediated the correlation between them. In addition, respondents who affiliate with moderate Islamic organizations tend to have less justification of tax evasion than those who affiliate with conservative organizations or movements.

• Korean Institute of Interior Design Journal
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• no.4
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• pp.10-15
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• 1995

Along with the recent pressures for market liberalizations in the legal services sector, the topsizing, multinationalization, and specialization of Law Firms have brought about the need for them to view the profession itself from a marketing perspective and promote corporate identity to improve productivity and garner clientele. With this in mind, this study attempts the revamping of the traditionally, conservative and cramped characteris-tics of Law Firms' interior space into more open and dy-namic ones with a contemporary and international feel which are also superior from a marketing viewpoint.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.655-664
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• 2021

The purpose of this research paper is to overcome the impact the COVID-19 in Indonesia, the Government of the Republic of Indonesia has set Perpu No.1 of 2020 concerning State Financial Policies and Financial System Stability for Handling COVID-19 Pandemic. This paper uses a descriptive analysis method with a normative juridical approach, namely by explaining the politics of law in the stipulation of Perpu No. 1 of 2020 into Law, then analyzing its effect on the character of legal products contained in the Act. The data sources used in this paper are the 1945 Constitution of the Republic of Indonesia, Perpu Number 1 of 2020 which has been ratified into Law Number 2 of 2020, Legislation in the field of state finance, literature books, and several articles from print and electronic media. This paper concludes that the legal politics of establishing Perpu No.1 of 2020 into Act was born from a democratic political system and configuration, but the character of its legal products was conservative. The aim of the paper is to focus on the discussions related to the new regulations that have been made by the Indonesian government and analyse the impact resulting from the enactment of these regulations.

• Analyses & Alternatives
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• v.5 no.1
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• pp.87-121
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• 2021

Since 2012, Prime Minister Shinzo Abe'sadministration began to promote women's participation and advancement in the workplace and established the Act on the Promotion of Female Participation and Career Advancement in the Workplace (the Act) in 2015. Some criticize this Act as a way to utilize women for economic development and to deal with the shrinking working population. In contrast, others point out that it is a law that can be beneficial for women. As such, this Act serves as an interesting case of a women's policy promoted by a conservative government. This paper's objective is to shed light on if and how women are substantively represented in the Diet members' statements made during the legislative debate of the bill on the Promotion of Female Participation and Career Advancement in the Workplace between 2014 and 2015. This paper asks two research questions. First, based on the mixed evaluation of the Act made in the studies about the Abe administration's women's policies, this research asks if the Diet members speak of women as resources to use for other economic and social goals or if women are substantively represented. Second, drawing insights from the literature on women's substantive representation, this research asks how Diet members speak for women. Particularly, based on the studies on conservatism and substantive representation of women, this question seeks to determine if Diet members engage in the conservative representation of women, taking women's roles as mothers and wives who provide care for children, husbands, and elders at home for granted. The results of the analysis demonstrate that the number of statements that explicitly claimed to use women was small. Second, while some Diet members of conservative political parties engaged in the conservative representation of women, there were more instances of non-conservative representation, in which a variety of types of women were represented. These findings reveal that even when the conservative government's intention to submit the bill was to utilize women rather than acting for women, Diet members could speak for various types of women and engage in the non-conservative representation of women. The findings also imply the importance of paying attention to formal and informal legislative deliberation rules to figure out how women's substantive representation can occur under a conservative government and in a legislature dominated by conservative parties.

• Restorative Dentistry and Endodontics
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• v.38 no.2
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• pp.59-64
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• 2013

Apical surgery cuts off the apical root and the crown-to-root ratio becomes unfavorable. Crown-to-root ratio has been applied to periodontally compromised teeth. Apical root resection is a different matter from periodontal bone loss. The purpose of this paper is to review the validity of crown-to-root ratio in the apically resected teeth. Most roots have conical shape and the root surface area of coronal part is wider than apical part of the same length. Therefore loss of alveolar bone support from apical resection is much less than its linear length.The maximum stress from mastication concentrates on the cervical area and the minimum stress was found on the apical 1/3 area. Therefore apical root resection is not so harmful as periodontal bone loss. Osteotomy for apical resection reduces longitudinal width of the buccal bone and increases the risk of endo-perio communication which leads to failure. Endodontic microsurgery is able to realize 0 degree or shallow bevel and precise length of root resection, and minimize the longitudinal width of osteotomy. The crown-to-root ratio is not valid in evaluating the prosthodontic prognosis of the apically resected teeth. Accurate execution of endodontic microsurgery to preserve the buccal bone is essential to avoid endo-perio communication.

• Journal of Institute of Control, Robotics and Systems
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• v.22 no.7
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• pp.496-501
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• 2016

This paper presents a design method of non-parallel distributed compensation (non-PDC) static output feedback controller for continuous- and discrete-time T-S fuzzy systems. The existence condition of static output feedback control law is represented in terms of linear matrix inequalities (LMIs). The proposed sufficient stabilizing condition does not need any transformation matrices and equality constraints and is less conservative than the previous result of [21].

• Journal of the Korean Mathematical Society
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• v.61 no.2
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• pp.255-277
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• 2024

In this paper, we introduce the notion of stress-energy tensor Q of the traceless Ricci tensor for Riemannian manifolds (Mⁿ, g), and investigate harmonicity of Riemannian curvature tensor and Weyl curvature tensor when (M, g) satisfies some geometric structure such as critical point equation or vacuum static equation for smooth functions.

• Transactions of the Korean Society of Mechanical Engineers A
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• v.26 no.5
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• pp.795-802
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• 2002

For assessing significance of a defect in a component operating at high (creeping) temperatures, accurate estimation of fracture mechanics parameter, $C^{*}$-integral, is essential. Although the J estimation equation in the GE/EPRl handbook can be used to estimate the $C^{*}$-integral when the creep -deformation behavior can be characterized by the power law creep, such power law creep behavior is a very poor approximation for typical creep behaviors of most materials. Accordingly there can be a significant error in the $C^{*}$-integral. To overcome problems associated with GE/EPRl approach, the reference stress approach has been proposed, but the results can be sometimes unduly conservative. In this paper, a new method to estimate the $C^{*}$-integral for deflective components is proposed. This method improves the accuracy of the reference stress approach significantly. The proposed calculations are then validated against elastic -creep finite element (FE) analyses for four different cracked geometries following various creep -deformation constitutive laws. Comparison of the FE $C^{*}$-integral values with those calculated from the proposed method shows good agreements.greements.

• Journal of the Daesoon Academy of Sciences
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• v.19
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• pp.193-211
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• 2005

Korean religionist have actively participated in the movements of national security and peace, human rights and dignity, freedom and equal rights, and other social issues. Recently, either progressive or conservative religionists have strongly shown their different approaches in solving social issues, i.e., national security and peace in connection of 'national security law.' A few religious leaders' public views have been misused by some politicians. It is important for both the religionists and journalists in religious newspapers how to bring a harmonious resolution among the people who are either in conservatism or in progressivism. Social participation of religionists is both to respond to the timely situation of civil society and to realize freedom, equality, and peace to the society. Although the principle of the separation of religion and state was established to secure both the right of politics and the freedom of beliefs, political groups have either utilized or suppressed religions. Some politicians have also wrongly applied separation of religion and state by excluding religious aspects in public schools. Religionists and journalists of the religious newspapers should not provide one-sided prejudice but to provide objective information and its righteous analysis to guide people in the right direction to solve social problems. Also, religious newspapers should open a field of discussion how to resolve some issues between the 'national security law' and freedom.

• Journal of the Society of Naval Architects of Korea
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• v.55 no.6
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• pp.466-473
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• 2018

Most frequency domain-based approaches assume that structural response should be a Gaussian random process. But a lot of non-Gaussian processes caused by multi-excitation and non-linearity in structural responses or load itself are observed in many real engineering problems. In this study, the effect of non-Normality on fatigue damages are discussed through case study. The accuracy of four frequency domain methods for non-Gaussian processes are compared in the case study. Power-law and Hermite models which are derived for non-Gaussian narrow-banded process tend to estimate fatigue damages less accurate than time domain results in small kurtosis and in case of large kurtosis they give conservative results. Weibull model seems to give conservative results in all environmental conditions considered. Among the four methods, Benascuitti-Tovo model for non-Gaussian process gives the best results in case study. This study could serve as background material for understanding the effect of non-normality on fatigue damages.