• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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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.

• 한국실내디자인학회논문집
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• 제4호
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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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• 제8권3호
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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.

• 분석과 대안
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• 제5권1호
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• pp.87-121
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• 2021

かつてフェミニズムや男女平等を批判していた安倍晋三首相率いる第二次安倍政権は,2012年以降,女性の社会進出を後押しする政策を積極的に促進し,2015年には女性の職業生活における活躍の推進に関する法律（女性活躍推進法)を成立させている。女性活躍推進法は,女性政策ではなく,女性を利用しようとする経済政策であるとの批判が多いが,一方では女性のための政策としての側面もあるとの指摘もあり,保守政権による女性政策の興味深いケースとなっている。本稿は,女性活躍推進法の審議過程における女性の実質的代表の内実を明らかにすることを目的とする。具体的には,安倍政権による女性政策,また,女性の実質的代表に関する先行研究の知見から導き出した二つのリサーチクエスチョンへの答えを,法案審議での議員発言をデータとして提示することが本稿の課題である。第一に,女性活躍推進法が女性活用の経済政策であるという評価から,審議過程においても,女性の利益や権利を代表する発言よりも,女性を経済成長や少子高齢化社会における資源として活用しようとする発言が多いのかどうかを探る。第二に,女性を実質的に代表する発言があるとすれば,どのような発言内容が見られるのかを明らかにする。特に,保守政党である自由民主党が多数を占めている国会での審議においては,女性の家庭内ケア提供役割を所与とした女性のための発言が大勢を占めているのかに注目する。これらのリサーチクエスチョンに答えることで,女性活躍推進法を巡る女性の実質的代表の有り様,また保守主義と女性の実質的代表の関係を明らかし,女性の実質的代表の研究に貢献することを目指す。分析の結果,女性を活用しようとする発言は,女性を代表する発言,また女性活用の姿勢を批判する発言と比べて数が少なかったこと,議員発言によって多種多様な女性が代表されていることが明らかになった。また,保守系議員による,女性の家庭内ケア提供役割を所与とした保守的な女性の代表発言がある一方で,主に野党議員による,保守的ではない女性の代表発言も多くあったことも示された。これらの分析結果は,保守政権が支配する議会であっても,非保守的な女性の実質的代表が,少なくとも審議過程においては可能であることを示唆している。

• Restorative Dentistry and Endodontics
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• 제38권2호
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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.

• 제어로봇시스템학회논문지
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• 제22권7호
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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].

• 대한수학회지
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• 제61권2호
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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.

• 대한기계학회논문집A
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• 제26권5호
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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.

• 대순사상논총
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• 제19권
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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.

• 대한조선학회논문집
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• 제55권6호
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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.