• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• Journal of the Institute of Electronics Engineers of Korea SP
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• v.41 no.2
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• pp.23-34
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• 2004

Video camera can be a useful tool to capture images for use in colorimeter. However the RGB signals generated by different video camera are not equal for the same scene. The video camera for use in colorimeter is characterized based on the CIE standard colorimetric observer. One method of deriving a colorimetric characterization matrix between camera RGB output signals and CIE XYZ tristimulus values is least squares polynomial modeling. However it needs tedious experiments to obtain camera transfer matrix under various white balance point for the same camera. In this paper, a new method to obtain camera transfer matrix under different white balance by using 3${\times}$3 camera transfer matrix under a certain white balance point is proposed. According to the proposed method camera transfer matrix under any other white balance could be obtained by using colorimetric coordinates of phosphor derived from 3${\times}$3 linear transfer matrix under the certain white balance point. In experimental results, it is demonstrated that proposed method allow 3${\times}$3 linear transfer matrix under any other white balance having a reasonable degree of accuracy compared with the transfer matrix obtained by experiments.

• Journal of the Institute of Electronics Engineers of Korea SC
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• v.44 no.3
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• pp.1-8
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• 2007

PDiabetic neuropathy is one of the most common diabetes related complications including diabetic nephropathy and retinopahty. In clinical practices, nerve conduction velocity (NCV) has been used as a standard method for diagnosing diabetic neuropathy. However, it applies maximum current of 100mA to nerves causing stress and pain to patients. In this study, as a non-invasive method, $TcpO_2$ was utilized to investigate the difference and relationship between $TcpO_2$ and $SpO_2$ of normal and diabetic neuropathy subjects. In addition, a new method of diagnosing diabetic neuropathy using $TcpO_2$ is suggested. 50 normal subjects and 50 diabetic patients with neuropathy diagnosed by NCV participated in this study. Parameters used in this study were $TcpO_2$, $TcpCO_2$, and $SpO_2$. As a result of the $TcpO_2$ measurements, statistical significances were found from $TcpO_2$ of hands and feet from normal and patients group(p<0.01). $SpO_2$ measured from index finger of normal and patient groups showed no statistical significance(p>0.05). On the other hand, $SpO_2$ measured from great toes of normal and patient groups showed statistical significance(p<0.01). Correlation coefficient between $SpO_2$ of finger and $TcpO_2$ of hand was 0.400 (p<0.01) and $SpO_2$ of toe and $TcpO_2$ of foot was 0.471(p<0.01). Both correlation values were statistically significant. Sensitivities and specificities of the $TcpO_2$ method were found to be 66 % and 92 %, respectively. If the suggested $TcpO_2$ method is used periodically, prevention and early diagnosis of diabetic neuropathy would be possible.

• Journal of the Korean earth science society
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• v.38 no.1
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• pp.64-79
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• 2017

We have reported the petrographic properties on the soda straw primarily based on the field measurements and discussed the causes of their traits. 156 soda straws in district B of the Baeg-nyong Cave nominated with the natural monument No. 260 have been investigated to estimate physical, sedimentological and textural characteristics. The soda straws have an average length of 3.05 cm with a standard deviation of 1.7 cm and a mean diameter of 6.0 mm. This result shows that the average diameter of the soda straws measured in this study is thicker than previous reports by 20%. Although the drip rates of cave water from 85.3% of all the soda straws are exceedingly lower than 1 drop per 10 minutes, almost all soda straws have a dripping water. We firstly report growth lamina in the Korean soda straw from 85.3% of all samples, and this textural dominance indicates that the growth lamina are one of the common features of the soda straws at least in the study area. Secondary precipitations inside the soda straw were identified from 68.6%. Notably, the strong inverse correlation between growth lamina and secondary precipitates was represented from 70.5% of all samples. This finding might be explained by the seasonality of cave drip water supplied into the soda straws or the increased opacity caused by secondary precipitates. Based on petrograhic characteristics, the soda straws in the study area can be classified into normal and erratic types. Hopefully our results on the soda straws in Baeg-nyong Cave would provide a basis for the descriptions of soda straws from other caves and paleoclimatic applications.

• The Korean Journal of Air & Space Law and Policy
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• v.1
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• pp.193-222
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• 1989

The purpose of this study is to review the rights and duties of cargo owners, the party to the contract of international carriage of goods by air under the Warsaw Convention System and the IATA conditions. It is generally known that air freight is the most-cost mode of transportation. However, should there be considerations of total distribution cost, the use of air freight leads exporters to be advantageous in physical distribution. The Warsaw Convention System defined and limited the rights and duties of cargo owners and air carriers paticipating in the international carriage of goods, but it does not regulate every aspect of air transportation. Therefore, the unregulated parts are governed by national laws and by individual contracts of carriage. The International Air Transport Association(lATA), a worldwide organization of airlines, has formulated model conditions of contract for the carriage of cargo. These models are not uniformly followed but they serve as a basis for many of the individual standard form of contracts prepared by air carriers. The contract of air carriage of goods is a contract of adhesion, 'the consignor recognizing and accepting the conditions laid down by the carrier'. There are consignors and carriers as the parties to the contract of international carriage of goods. In addition to his basic right, implied in Warsaw Convention Article 18 and 19, to require devery of the goods in good condition and at the date agreed upon, the consignor has the right to dispose the goods in the course of the journey up to the moment when the consignee is entitled to require delivery. If it is impossible to carry out the orders of the consignor, the carrier must so inform him forthwith. The right conferred on the consignor ceases at the moment when that of the consignee begins in accordance with Warsaw Convention Article 13. Nevertheless, if the consignee declines to accept the air waybill or the goods, or if he cannot be communicated with, the consignor resumes his right of disposition. Unless it is otherwise agreed, it is the duty of the carrier to give notice to the consignee as soon as the goods arrive. The consignee is entitled, on arrival of the goods at the place of destination, to require the carrier to hand over to him the air waybill and to deliver the goods to him, on payment of the charges due and on complying with the conditions of carriage set out in the air waybill. The air waybill is supposed to be made out by the consignor. If the carrier makes it out, he is deemed, subject to proof to the contrary, to have done so on behalf of the consignor, whether there is one air waybill or several, each must be made out in three original parts. The first is for the carrier, the second is for the consignee, and the the third is handed to the consignor when the shipment has been accepted. The consignor is responsible for the correctness of the particulars and statement concerning the cargo appearing in the air waybill. Each of the original parts of the air waybill has evidential value and possession of his part is a condition for the exercise by the consignor or consignee of his rights under the contract of carriage. Hague Protocol set forth in Article 9 that nothing in this. Convention prevents the issue of a negotiable air waybill, but Montreal Additional Protocol No. 4 deleted this article. All charges applicable to a shipment are payable in cash at the time of acceptance thereof by the carrier in case of a prepaid shipment or at the time of delivery thereof by the carrier in case of a collect shipment. The carrier shall have lien the cargo for unpaid charges and, in the event of non-payment thereof, shall have the right to dispose of the cargo at public or private sale and pay itself out of the proceeds of such sale any and all such amounts. In conclusion, the Warsaw Convention System has the character of ambiguity in various respects, not only in the part of the forms of documents but also in conditions of contract. Accordingly, the following propositions might be considered: (1) If the carrier does not obey the orders of the consignor for the disposition of the goods without proper reasons, he will be liable strictly for any damage which may be caused thereby to the cargo owner. The special agreement and carrier's conditions of carriage which limit unreasonably the consignor's right of disposition of the goods will be nullified. (2) The instrument of the Warsaw Convention System which is not yet in force(Montreal Additional Protocol No. 4) would considerably simplfy the processing and keeping of computerized records of the carriage. Until this instrument enters into force, the airlines will be faced with practical problems preventing them to substitute computerized data processing techniques for the formal issuance of the documents. Accordingly, Montreal Additional Protocol No. 4 should become effective as soon as posisble. From a practical point of view in the international trade, the issuance of negotiable air waybill should be permitted for the security of the bank.

• Journal of Korean Home Economics Education Association
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• v.19 no.4
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• pp.75-89
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• 2007

This study has its aim at suggesting new direction of our education to search different ways in housing contents by comparing the necessity perception and demands between teachers and students for housing contents in Technology Home Economics curriculum of middle school. To achieve this aim, I chose middle school teachers in charge of Technology Home Economics and male and female students who are in the first grade in high school in Ulsan. I sent e-mail, mail, and visited researcher to gather the data. I used SPSS +12 statistical package for frequency, percentage, mean, standard deviation, and t-test to analyze the data. Here is the result. First, In the part of application of living place, teachers had necessity perception in use and placement of furniture, and arrangement of objects. Students had necessity perception in the use and placement of furniture, the kind and choice of furniture. Also in the indoor environment and equipment part, both teachers and students had necessity perception in controlling of ventilation, temperature, and humidity. In the part of maintenance repair of housing, teachers had necessity perception in the need for maintenance management but students had necessity perception in house equipments and repair had high necessity perception Second, In housing-related general part, teachers demanded housing for elderly, disabled people, information about future housing and students demanded environmentally friendly living environment, housing for elderly, disabled people. In interior design part, teachers demanded in the expression of interior places through computer, the kind and characteristic of housing material and students demanded the way to reuse old furniture, kind and characteristic of housing material. In the part of housing preparation and occupation, teachers demanded the kind of housing-related occupation and students demanded the housing tax and the process of house purchase or concerned matter. Third, there were some difference of necessity perception and degree of demand between teachers and students. Teachers had higher necessity perception and demand in all part except in demand for housing equipment, maintenance, and environmentally friendly living environment.

• Journal of Korean Home Economics Education Association
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• v.20 no.2
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• pp.75-94
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• 2008

The purposes of this paper are to describe the newly established reference values of nutrient intakes: to apply the changed dietary reference intakes to the new text book based on the revised curriculum: and to contrive substantial contents in the domain of dietary life(foods & nutrition) of new text book. Dietary Reference Intakes for Koreans(KDRIs) is newly established reference values of nutrient intakes that are considered necessary to maintain the health of Koreans at the optimal state and to prevent chronic diseases and overnutrition. Unlike previously used Recommended Dietary Allowances for Koreas(KRDA), which presented a single reference value for intake of each nutrient, multiple values are set at levels for nutrients to reduce risk of chronic diseases and toxicity as well as prevention of nutrient deficiency. The new KDRIs include the Estimated Average Requirement(EAR), Recommended Intake(RI), Adequate Intake(AI), and Tolerable Upper Intake Level(UL). The EAR is the daily nutrient intake estimated to meet the requirement of the half of the apparently healthy individuals in a target group and thus is set at the median of the distribution of requirements. The RI is set at two standard deviations above the EAR. The AI is established for nutrients for which existing body of knowledge are inadequate to establish the EAR and RI. The UL is the highest level of daily nutrient intake which is not likely to cause adverse effects for the human health. Age and gender subgroups are established in consideration of physiological characteristics and developmental stages: infancy, toddler, childhood, adolescence, adulthood and old age. Pregnancy and lactation periods were considered separately and gender is divided after early childhood. Reference heights and weights are from the Korean Agency for Technology and Standards, Ministry of Commerce, Industry and Energy. The practical application of DRIs to the new books based on the revision in the 7th curriculum is to assess the dietary and nutrient intake as well as to plan a meal. It can be utilized to set an appropriate nutrient goal for the diet as usually eaten and to develop a plan that the individual will consume using a nutrient based food guidance system in the new books based on the revision in the 7th curriculum.

• Journal of Intelligence and Information Systems
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• v.22 no.4
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• pp.193-215
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• 2016

In recent years, the proliferation of diverse social networking services has led users to use many mediums simultaneously depending on their individual purpose and taste. Besides, while collecting information about particular themes, they usually employ various mediums such as social networking services, Internet news, and blogs. However, in terms of management, each document circulated through diverse mediums is placed in different categories on the basis of each source's policy and standards, hindering any attempt to conduct research on a specific category across different kinds of sources. For example, documents containing content on "Application for a foreign travel" can be classified into "Information Technology," "Travel," or "Life and Culture" according to the peculiar standard of each source. Likewise, with different viewpoints of definition and levels of specification for each source, similar categories can be named and structured differently in accordance with each source. To overcome these limitations, this study proposes a plan for conducting category mapping between different sources with various mediums while maintaining the existing category system of the medium as it is. Specifically, by re-classifying individual documents from the viewpoint of diverse sources and storing the result of such a classification as extra attributes, this study proposes a logical layer by which users can search for a specific document from multiple heterogeneous sources with different category names as if they belong to the same source. Besides, by collecting 6,000 articles of news from two Internet news portals, experiments were conducted to compare accuracy among sources, supervised learning and semi-supervised learning, and homogeneous and heterogeneous learning data. It is particularly interesting that in some categories, classifying accuracy of semi-supervised learning using heterogeneous learning data proved to be higher than that of supervised learning and semi-supervised learning, which used homogeneous learning data. This study has the following significances. First, it proposes a logical plan for establishing a system to integrate and manage all the heterogeneous mediums in different classifying systems while maintaining the existing physical classifying system as it is. This study's results particularly exhibit very different classifying accuracies in accordance with the heterogeneity of learning data; this is expected to spur further studies for enhancing the performance of the proposed methodology through the analysis of characteristics by category. In addition, with an increasing demand for search, collection, and analysis of documents from diverse mediums, the scope of the Internet search is not restricted to one medium. However, since each medium has a different categorical structure and name, it is actually very difficult to search for a specific category insofar as encompassing heterogeneous mediums. The proposed methodology is also significant for presenting a plan that enquires into all the documents regarding the standards of the relevant sites' categorical classification when the users select the desired site, while maintaining the existing site's characteristics and structure as it is. This study's proposed methodology needs to be further complemented in the following aspects. First, though only an indirect comparison and evaluation was made on the performance of this proposed methodology, future studies would need to conduct more direct tests on its accuracy. That is, after re-classifying documents of the object source on the basis of the categorical system of the existing source, the extent to which the classification was accurate needs to be verified through evaluation by actual users. In addition, the accuracy in classification needs to be increased by making the methodology more sophisticated. Furthermore, an understanding is required that the characteristics of some categories that showed a rather higher classifying accuracy of heterogeneous semi-supervised learning than that of supervised learning might assist in obtaining heterogeneous documents from diverse mediums and seeking plans that enhance the accuracy of document classification through its usage.

• 대한공업교육학회지
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• v.41 no.2
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• pp.48-68
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• 2016

This study was conducted to identify the NCS-related research trends, Keywords, the Keywords Networks and the extension of the Keywords using the sementic network analysis and to seek for the development plans about NCS. For this, the study searched 345 the papers, with the National Competency Standards or NCS as a key word, among master's theses, dissertations and scholarly journals that RISS provides, and selected a total of 345 papers. Annual frequency analysis of the selected papers was carried out, and Semantic Network Analysis was carried out for 68 key words which can be seen as key terms of the terms shown by the subject. The method of analysis were KrKwic software, UCINET6.0 and NetDraw. The study results were as follows: First, NCS-related research increased gradually after starting in 2002, and has been accomplishing a significant growth since 2014. Second, as a result of analysis of keyword network, 'NCS, development, curriculum, analysis, application, job, university, education,' etc. appeared as priority key words. Third, as a result of sub-cluster analysis of NCS-related research, it was classified into four clusters, which could be seen as a research related to a specific strategy for realization of NCS's purpose, an exploratory research on improvement in core competency and exploration of college students' possibility related to employment using NCS, an operational research for junior college-centered curriculum and reorganization of the specialized subject, and an analysis of demand and perception of a high school-level vocational education curriculum. Fourth, the connection forming process among key words of domestic study results about NCS was expanding in the form of 'job${\rightarrow}$job ability${\rightarrow}$NCS${\rightarrow}$education${\rightarrow}$process, curriculum${\rightarrow}$development, university${\rightarrow}$analysis, utilization${\rightarrow}$qualification, application, improvement${\rightarrow}$plan, operation, industry${\rightarrow}$design${\rightarrow}$evaluation.'

• Korean Journal of Environment and Ecology
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• v.20 no.1
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• pp.52-69
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• 2006

The flora of vascular plants and the vegetation on the tidal flat was investigated in Jebudo located at Hwaseong city of Gyeonggi-do province from 2004 to 2005. Jebudo has been considered to show difference from the flora which is peculiar to island as it became semi-land by free traffic to mainland with the installation of a road which had enabled entry into the Jebudo in 1991 due to sea-splitting phenomenon. The result of the vascular plants in Jebudo were consissted of 305 taxa; 264 species, 38 varieties and 3 forms of 202 genera of 74 families. As a result of examination by distinctive survey areas within Jebudo, a tidal flat(I) region where the halophyte was being spread has been researched as 7 taxa; 7 species of 6 genera of 5 families. The taxa in Godo-Island(II) was reseached as 50 taxa; 39 species, 11 varieties and 42 genera of 24 families. The taxa in Sand dune area(III) was reseached as 61 taxa; 52 species and 9 varieties of 53 genera of 25 families. The most plant species was reseached in Mt. Tapjae (IV) reaseach area among the reseach areaes 136 taxa; 118 species, 17 varieties and 1 form of 108 genera of 55 families. The taxa in Dangje Mt.(V) was reseached as 119 taxa; 105 species, 13 varieties and 1 form of 95 genera of 45 familes. The taxa in Dongmi Mt. (VI) was reseached as 100 taxa; 85 species and 15 varieties of 83 enera of 43 families. The taxa in Paddy field(VII) was reseached as 120 taxa; 106 species, 13 varieties and 1 form of 86 genera 31 families. Especially, a Crypsinus hastatus community which is a rare plant designated by Korea forest service and a preservation plant designated by the natural environment preservation law (1998) has been discovered at a cliff of Topjae mountain near the ferry located at the northeast side. According to the result of researching halophyte communities which make up the zonation according to the environmental gradient, the communities were being formed in the order of Limonium tetragonum community, Phragmites communis community, Carex scabrifolia community, Triglochin maritimum community and Carex scabrifolia community in accordance with the order of soil particle size with breakwater as their standard.