• Journal of Distribution Science
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• v.11 no.5
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• pp.17-24
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• 2013

Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country's citizens play a vital role in realizing this objective through their participation. Research design, data, and methodology - In Iran, tax collection and preparation are always of great concern and represent the most important responsibilities of the government. This study seeks to investigate the administrative barriers in taxpayer participation and highlights the challenges regarding timely tax collection faced during 2011, from the point of view of both tax expertsand taxpayers. Results - Sixty-six questionnaires from taxpayers and tax experts in the Zanjan province were collected and tested using statistical tools. Conclusions - The results indicate that there are no obstacles in taxpayer participation; moreover, both taxpayers and tax experts have similar opinions regarding this issue.

• Bulletin of the Korean Mathematical Society
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• v.41 no.2
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• pp.257-267
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• 2004

In this paper, we introduce, for each approximate distribution $\~{T}$ of [a, b], the approximate Henstock-Stieltjes integral with value in Banach spaces. The Henstock integral is a special case of this where $\~{T}\;=\;\{(\tau,\;[a,\;b])\;:\;{\tau}\;{\in}\;[a,\;b]\}$. This new concept generalizes Henstock integral and abstract Perron-Stieltjes integral. We establish a uniform convergence theorem for approximate Henstock-Stieltjes integral, which is an improvement of the uniform convergence theorem for Perron-Stieltjes integral by Schwabik [3].

• Proceedings of the KSRS Conference
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• v.1
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• pp.110-113
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• 2006

This study is to grasp and analyse the temporal and spatial distribution of record-breaking heavy snowfall rarely occurred in the middle and southwest region of South Korea during March of 2004 and December of 2005 respectively. Snow cover area was extracted using the channels 1, 3 and 4 of NOAA AVHRR images and the snow depth distribution was spatially interpolated using snowfall data of meteorological stations. Using administration boundary and Digital Elevation Model from 1:5,000 NGIS digital map, the snowfall impact was assessed spatially and compared with the reports at that time.

• Journal of the Korean Statistical Society
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• v.35 no.1
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• pp.63-77
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• 2006

Maximum product of spacings estimator is proposed in this paper as a competent alternative of maximum likelihood estimator for the parameters of exponentiated-Weibull distribution, which does work even when the maximum likelihood estimator does not exist. In addition, a Bayes type estimator known as generalized maximum likelihood estimator is also obtained for both of the shape parameters of the aforesaid distribution. Though, the closed form solutions for these proposed estimators do not exist yet these can be obtained by simple appropriate numerical techniques. The relative performances of estimators are compared on the basis of their relative risk efficiencies obtained under symmetric and asymmetric losses. An example based on simulated data is considered for illustration.

• Proceedings of the Polymer Society of Korea Conference
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• 2006.10a
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• pp.340-340
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• 2006

Applying force-distance curve measurement by atomic force microscopy to a theoretical mechanical model gives us elastic properties of polymer surfaces. Our group focuses on force-mapping method, in which force-distance curve is performed at each lattice point on a sample surface and subsequently a variety of properties derived from analytical results are combined to construct a 2-dimensional image. With this method we succeeded in deriving Young' s modulus distribution map method of rubbery/rubbery polymer blend surfaces with ${\sim}100\;nm$ lateral resolution. We also applied force-mapping method to another theory to divide distribution of hardness from that of adhesion. We will demonstrate recent progress.

• Applied Science and Convergence Technology
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• v.27 no.1
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• pp.19-22
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• 2018

The ion energy and angle distributions (IEADs) in the DC magnetron sputtering systems are investigated for the variation of gas pressure using particle-in-cell simulation. Even for the condition of collisionless ion sheath at low pressure, it is possible to change the IEAD significantly with the change of gas pressure. The bombarding ions to the target with low energy and large incident angle are observed at low pressure when the sheath voltage drop is low. It is because the electron transport is hindered by the magnetic field at low pressure because of few collisions per electron gyromotion while the ions are not magnetized. Therefore, the space charge effect is the most dominant factor for the determination of IEADs in low-pressure magnetron sputtering discharges.

• Animal Systematics, Evolution and Diversity
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• v.30 no.1
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• pp.26-32
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• 2014

Cleantioides planicauda (Benedict, 1899) has previously been recorded in China and Japan. In the present study, to our knowledge, we report for the first time the occurrence of this species in South Korea. Here, we provide detailed descriptions and illustrations of the diagnostic characteristics of C. planicauda. Further, for the first time, we determined the partial sequence of mitochondrial cytochrome c oxidase subunit 1 (CO1) gene of C. planicauda for molecular characteristic. Additionally, we provide a key to the Korean species and distribution of the genus Cleantioides. As a result of this study, four species of the genus Cleantioides, including C. planicauda, have now been recorded in South Korea.

• Current Optics and Photonics
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• v.4 no.2
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• pp.115-120
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• 2020

A novel method is proposed for controlling the distance of an image plane in Fourier holograms using varifocal electric-field-driven liquid-crystal (ELC) lenses. Phase Fresnel lenses are employed to reduce the thickness and response time of the ELC lenses. The voltages applied to the electrodes of the ELC Fresnel lens are adjusted so that the lens has the same retardation distribution as an ideal lens. The focal length can be controlled by changing the retardation distribution with the applied voltages. Simulations were conducted for the image reconstruction of Fourier holograms with various focal lengths of the ELC Fresnel lenses. The simulation results indicate that the distance of the image plane can be properly controlled with the varifocal ELC Fresnel lens.

• International Journal of Aeronautical and Space Sciences
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• v.15 no.3
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• pp.320-334
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• 2014

Over the last two decades, numerous experimental and numerical efforts have examined physical phenomena in plasma discharge devices. The physical mechanisms that govern the anomalous electron diffusion from the cathode to the anode in the Hall Effect Thruster (HET) are not fully understood. This work used 1-D numerical method to improve our understanding and gain insight into the effect of the anomalous electron diffusion in the HET. To this end, numerical solutions are compared with various experimental HET performance measurements and the effects of anomalous electron diffusion are analyzed. The relationships between the anomalous electron diffusion and important parameters of the HET are also studied quantitatively. The work identifies the cathode mass flow rate fraction, radial magnetic field distribution, and discharge voltage as significant factors that affect anomalous electron diffusion. Additionally, the study demonstrates a computational process to determine the radial magnetic field distribution required to achieve specific thruster performance goals.

• Earthquakes and Structures
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• v.6 no.4
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• pp.437-455
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• 2014

Some conventional lateral load patterns for pushover analysis, and proposing a new accurate pattern was investigated in present research. The new proposed load pattern has load distribution according weight and stiffness variation in height and mode shape of structure. The assessment of pushover application with mentioned pattern in X type braced steel frames and steel moment resisting frames, with stiffness and mass variation in height, was studied completely and the obtained results were compared with nonlinear dynamic analysis method (including time history analysis). The methods were compared from standpoints of some basic parameters such as displacement, drift and shape of lateral load pattern. It is concluded that proposed load pattern results are closer to nonlinear dynamic analysis (NDA) compared to other pushover load patterns especially in tall and medium-rise buildings having different stiffness and mass during the height.