• The Journal of the Korea Contents Association
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• v.22 no.1
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• pp.99-115
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• 2022

In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

• Nutrition Research and Practice
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• v.16 no.1
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• pp.60-73
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• 2022

BACKGROUND/OBJECTIVES: The extract from Dendropanax morbifera exhibited diverse therapeutic potentials. We aimed to evaluate the efficacy and safety of D. morbifera leaf extract for improving metabolic parameters in human. SUBJECTS/METHODS: A 12-week, double blind, placebo-controlled and randomized trial included a total of 74 adults, and they were assigned to the placebo group (n = 38) or 700 mg/day of D. morbifera group (n = 36). The efficacy endpoints were changes in glycemic, lipid, obesity, and blood pressure (BP) parameters, in addition to the prevalence of metabolic syndrome (MetS) and the numbers of MetS components. Safety was assessed by monitoring adverse events (AEs). RESULTS: After 12 weeks of treatment, the hemoglobin A1c (HbA1c) level significantly decreased in the D. morbifera group compared to that of the placebo group (difference: -0.13 ± 0.20% vs. 0.00 ± 0.28%, P = 0.031; % of change: -2.27 ± 3.63% vs. 0.10 ± 5.10%, P = 0.025). The homeostatic model assessment for insulin resistance level also decreased significantly from its baseline in the D. morbifera group. The systolic BP of D. morbifera group decreased significantly than that of placebo group (difference: -3.9 ± 9.8 mmHg vs. 3.3 ± 11.7 mmHg, P = 0.005; % of change: -2.8 ± 7.7% vs. 3.3 ± 10.2%, P = 0.005). However, the lipid parameters and body composition including body weight did not differ between the groups. The prevalence of MetS (36.8% vs. 13.9%, P = 0.022) and the incidence of MetS (10.5% vs. 13.9%, P = 0.027) at 12 weeks was significantly lower in the D. morbifera group than it was in the placebo group. No serious AEs occurred in either group. CONCLUSIONS: Supplementation with D. morbifera extracts over a 12-week period improved metabolic parameters such as HbA1c and BP and reduced the prevalence of MetS.

• Journal of Korea Water Resources Association
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• v.55 no.5
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• pp.321-331
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• 2022

In this study, we tried to present a method for calculating the amount of regression using a watershed modeling method that can simulate the hydrological mechanism of water balance analysis and agricultural water based on watershed unit. Using the soil water assessment tool (SWAT), a watershed water balance analysis was conducted considering the simulation of paddy fields for the Manbongcheon Standard Basin (97.34 km²), which is a representative agricultural area of the Yeongsan river basin. Before evaluating return flow, the SWAT was calibrated and validated using the daily streamflow observation data at Naju streamflow gauge station (NJ). The coefficient of determination (R²), Nash-Sutcliffe Efficiency (NSE), Root-Mean-Square Error (RMSE) of NJ were 0.73, 0.70, 0.64 mm/day. Based on the calibration results for three years (2015-2017), the quick return flow and the return rate compared to the water supply amount for the irrigation period (April 1 to September 30) were calculated, and the average return flow rate was 53.4%. The proposed method of this study may be used as foundation data to optimal agricultural water supply plan for rational watershed management.

• Journal of the Korean Society of Floral Art and Design
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• no.45
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• pp.47-56
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• 2021

It was applied by making the models such as the prior learning (e-learning), modeling by manual, learner's practice, 1:1 teaching coaching, self evaluation, coaching behavior assessment(primary, secondary), and self-directed practice. First, the cognitive practice education through the prior learning is very essential in the practice of floral design. Second, the practice class of floral design is a class where the professor generally set an example first, and the learners followed. Third, this study was to prepare the checklist, reflect it through the self evaluation, and prepare the evaluation form in accordance with the element, principle, and technical parts of floral design about the finished works. Fourth, contrary to the existing class completing within the class hour, the practice class is a process of trying to do self-directed practice, returning to home. Fifth, this study was to evaluate the works the learner made once again through the sketching and photographing by placing the work process of portfolio at the last step. To conclude, this study has found that such series of process through six steps on the practice form by the learner only would be excellent teaching learning model to improving the basic capacity of floral design. Accordingly, the development of teaching materials related to this and adaptation in the field in the future is considered as it will be very helpful to the learners' self-directed learning.

• The Journal of Engineering Geology
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• v.31 no.4
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• pp.507-522
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• 2021

Specific survey objectives often cannot be met using only one geophysical method, as each method's results are influenced by the specific physical properties of subsurface materials. In particular, areas susceptible to geological hazards require investigation using more than one method in order to reduce risks to life and property. Instead of analyzing the results from each method separately, this work develops a four-quadrant criterion for classifying areas of levees as safe or weak. The assessment is based on statistically determined thresholds of seismic velocity (P-wave velocity from seismic refraction and S-wave velocity from multichannel analysis of surface waves) and electrical resistivity. Thresholds are determined by subtracting the standard deviation from the mean during performance testing of this correlation technique applied to model data of four horizontal and inclined fracture zones. Compared with results from the crossplot of resistivity and P-wave velocity, crossplot analysis using resistivity and S-wave velocity data provides more reliable information on the soil type, ground stiffness, and lithological characteristics of the levee system. A loose and sandy zone (represented by low S-wave velocity and high resistivity) falling within the second quadrant is interpreted to be a weak zone. This interpretation is well supported by the N values from standard penetrating test for the central core.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.32 no.4
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• pp.402-413
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• 2022

Objectives: In this study, the scale of exceeding the extreme heat exposure standard at the construction site was estimated using the nationally approved statistical data and wet bulb globe temperature modeling method. By comparing and analyzing the modeling results with the existing work environment monitoring results, the risk of heat exposure at outdoor construction sites was considered. Methods: Using the coordinates of second level administrative districts and meteorological observatories as the key, the automated synoptic observing system data and building permit data for 2021 were matched. The wet-bulb temperature was obtained using Stull's formula, and the globe temperature was obtained using the Tg_KMA2006 model. WBGT was calculated using these. Excess rates were obtained compared to exposure limits for heavy work-continuous work and moderate work-25% rest. It was compared with the results of the work environment monitoring in 2020. Results: As a result, 1,827,536 cases were estimated for 11,052 workplaces in one year. This is much higher than the 5,116 cases of 3818 workplaces of the existing work environment monitoring results. It is confirmed that the exposure limit was exceeded in 10.6~24.0% of the entire period and 70.2~84.1% of the peak period of the heat wave. It is very high compared to 0.9% of the existing work environment monitoring result. Conclusions: It is necessary to improve the system of monitoring and statistics related to extreme heat. Additional considerations are needed regarding WBGT estimation methods, meteorological data, and evaluation time. Various follow-up risk assessment studies for other industries and time series need to be continued.

• The Journal of the Korea institute of electronic communication sciences
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• v.17 no.6
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• pp.1013-1024
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• 2022

In addition to the assessment measure of electric quality levels, load loss are also a factor in hindering the financial profits of electrical sales companies. Therefore, accurate analysis of load losses generated from distributed power networks is very important. The accurate calculation of load losses in the distribution line has been carried out for a long time in many research institutes as well as power utilities around the world. But it is increasingly difficult to calculate the exact amount of loss due to the increase in the congestion of distribution power network due to the linkage of distributed energy resources(DER). In this paper, we develop smart grid big data infrastructure in order to accurately analyze the load loss of the distribution power network due to the connection of DERs. Through the preprocess of data selected from the smart grid big data, we develop a load loss analysis model that eliminated 'veracity' which is one of the characteristics of smart grid big data. Our analysis results can be used for facility investment plans or network operation plans to maintain stable supply reliability and power quality.

• Journal of Korea Water Resources Association
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• v.55 no.8
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• pp.589-601
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• 2022

Although drought is a natural phenomenon, its damage occurs in combination with regional physical and social factors. Especially, related to the supply and demand of various waters, drought causes great socio-economic damage. Even meteorological droughts occur with similar severity, its impact varies depending on the regional characteristics and water supply system. Therefore, this study assessed regional drought risk considering regional socio-economic factors and water supply system. Drought hazard was assessed by grading the joint drought management index (JDMI) which represents water shortage. Drought vulnerability was assessed by weighted averaging 10 socio-economic factors using Entropy, Principal Component Analysis (PCA), and Gaussian Mixture Model (GMM). Drought response capacity that represents regional water supply factors was assessed by employing Bayesian networks. Drought risk was determined by multiplying a cubic root of the hazard, vulnerability, and response capacity. For the drought hazard meaning the possibility of failure to supply water, Goesan-gun was the highest at 0.81. For the drought vulnerability, Daejeon was most vulnerable at 0.61. Considering the regional water supply system, Sejong had the lowest drought response capacity. Finally, the drought risk was the highest in Cheongju-si. This study identified the regional drought risk and vulnerable causes of drought, which is useful in preparing drought mitigation policy considering the regional characteristics in the future.

• Journal of Korean Neurosurgical Society
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• v.65 no.2
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• pp.204-214
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• 2022

Objective : Osteoporosis result from age-related decline in the number of osteoblast progenitors in the bone marrow. Probiotics have beneficial effects on the host, when administered in appropriate amounts. This study investigated the effects of probiotics expressing specific genes, especially the effects of genetically modified bone morphogenetic protein (BMP)-2-expressing Lactobacillus plantarum CJNU 3003 (LP) on ovariectomized rats. Methods : Twenty-eight female Wistar rats (250-300 g, 12 weeks old) were divided into four groups : the sham (control), the ovariectomy (OVX)-induced osteoporosis group (OVX), the OVX and LP (OVX/LP), OVX and genetically modified BMP-2-expressing LP (OVX/LP with BMP) groups. The three groups underwent bilateral OVX and two of these groups were administered two different types of LP via oral gavage daily. At 16 weeks post-OVX, blood was collected from the heart and the bilateral tibiae were extracted and were scanned by ex-vivo micro-computed tomography and stained with hematoxylin-and-eosin (H&E) and Masson's trichrome stain for pathological assessment. The serum levels of osteocalcin (OC), rat C-telopeptide of type I collagen (CTX-I), BMP-2, and receptor activator of nuclear factor-ĸB ligand (RANKL) were measured. Results : The 3D-micro-computed tomography images showed that the trabecular structure in the OVX/LP with BMP group was maintained compared with OVX and OVX/LP groups. No significant differences were detected in trabecular thickness (Tb.Th) between control and OVX/LP with BMP groups (p>0.05). Furthermore, a tendency toward increased BMD, trabecular bone volume, Tb.Th, and trabecular number and decreased trabecular separation was found in rats in the OVX/LP with BMP groups when compared with the OVX and OVX/LP groups (p>0.05). The H&E and Masson's trichrome stained sections showed a thicker trabecular bone in the OVX/LP with BMP group compared with the OVX and OVX/LP groups. There was no difference in serum levels of OC, CTX and RANKL control and OVX/LP with BMP groups (p>0.05). In contrast, significant differences were found in OC and CTX-1 levels between the OVX and OVX/LP with BMP groups (p<0.05). Conclusion : Our results showed that the expression of genetically modified BMP-2 showed inhibition effect for bone loss in a rat model of osteoporosis.

• Wind and Structures
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• v.34 no.1
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• pp.127-136
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• 2022

In this work a multi-fidelity non-intrusive polynomial chaos (MF-NIPC) has been applied to a structural wind engineering problem in architectural design for the first time. In architectural design it is important to design structures that are safe in a range of wind directions and speeds. For this reason, the computational models used to design buildings and bridges must account for the uncertainties associated with the interaction between the structure and wind. In order to use the numerical simulations for the design, the numerical models must be validated by experi-mental data, and uncertainties contained in the experiments should also be taken into account. Uncertainty Quantifi-cation has been increasingly used for CFD simulations to consider such uncertainties. Typically, CFD simulations are computationally expensive, motivating the increased interest in multi-fidelity methods due to their ability to lev-erage limited data sets of high-fidelity data with evaluations of more computationally inexpensive models. Previous-ly, the multi-fidelity framework has been applied to CFD simulations for the purposes of optimization, rather than for the statistical assessment of candidate design. In this paper MF-NIPC method is applied to flow around a rectan-gular 5:1 cylinder, which has been thoroughly investigated for architectural design. The purpose of UQ is validation of numerical simulation results with experimental data, therefore the radius of curvature of the rectangular cylinder corners and the angle of attack are considered to be random variables, which are known to contain uncertainties when wind tunnel tests are carried out. Computational Fluid Dynamics (CFD) simulations are solved by a solver that employs the Finite Element Method (FEM) for two turbulence modeling approaches of the incompressible Navier-Stokes equations: Unsteady Reynolds Averaged Navier Stokes (URANS) and the Large Eddy simulation (LES). The results of the uncertainty analysis with CFD are compared to experimental data in terms of time-averaged pressure coefficients and bulk parameters. In addition, the accuracy and efficiency of the multi-fidelity framework is demonstrated through a comparison with the results of the high-fidelity model.