• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• The Korean Journal of Air & Space Law and Policy
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• v.26 no.2
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• pp.3-39
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• 2011

People may operate unmanned aerial vehicles (UAVs or drones) thousands of miles from the drone's location. Drones were first used (like balloons) for surveillance. By 2001, the United States began arming drones with missiles and using them to strike targets during combat in Afghanistan. By mid-2010, over forty states and other entities possessed drones, many with the capability of launching missiles and dropping bombs. Each new development in military weapons technology invites assessment of the relevant international law. This Insight surveys the international law applicable to the recent innovation of weaponizing drones. In determining what international law rules govern drone use, the most salient feature is not the fact that drones are unmanned. The fact drones carry no human operator may be the most important new technological breakthrough, but the key feature for international law purposes is the type of weaponry drones carry. Whether law enforcement rules govern drone use depends on the situation and not necessarily who is operating the drone. Battlefield weapons may also be lawfully used before an armed conflict in the following situations: when initiating self-defense under Article 51 of the United Nations Charter; when authorized by the UN Security Council; when a government seeks to suppress internal armed conflict; and, perhaps, when a state is invited to assist a government in suppressing internal armed conflict. The rules governing resort to force in self-defense are found in Article 51 of the UN Charter and a number of decisions by international courts and tribunals. Commentators continue to debate whether drone technology represents the next revolution in military affairs. Regardless of the answer to that question, drones have not created a revolution in legal affairs. The current rules governing battlefield launch vehicles are adequate for regulating resort to drones. More research must be undertaken, however, to understand the psychological effects of deploying unmanned vehicles and the effects on drone operators of sustained, close visual contact with the aftermath of drone attacks.

• Sleep Medicine and Psychophysiology
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• v.8 no.1
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• pp.45-51
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• 2001

Objectives: The experience of traffic accident is a kind of the psychosocial stressors to person. The traffic accident-related patients may show the psychophysiologic hyperarousal. So we examined the differences of psychophysiologic response between patients with and without the memory of experienceing a traffic accident. Methods: Twenty-four traffic accident-related patients were divided into two groups according to ther memory of a traffic accident. In psychological assessment, levels of anxiety and depression were evaluated by State-Trait Anxiety Inventory, Beck's Depression Inventory, and Hamilton Rating Scales For Anxiety and Depression. Heart rate, electrodermal response (EDR), and electromyographic activity (EMG) were measured by biofeedback system, and systolic and diastolic blood pressure by automated vital sign monitor during baseline, task, and rest periods. We utilized script-driven imagery technique as a stressful task. The patients listened to the script describing their own traffic accident experience and were instructed to imagine the event during the task period. Statistically analytic data were obtained from the differences of psychological and psychophysiologic data between two groups. Results: The memory group did not show significantly higher EDR than the none memory group, but showed higher tendency during baseline, imagery, and rest periods. The memory group showed significantly lower EMG than the none memory group during rest period. However, there were no differences in other psychophysiologic reponses between the two groups. Conclusion: Our results showed that the memory group had higher tendency in autonomic arousal level such as electrodermal response than the none memory group. We suggest that physicians need to minimize repetitive imagery of traffic accident (reexperience), and decrease the autonomic hyperarousal in the treatment of traffic accident-related patients.

• Sleep Medicine and Psychophysiology
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• v.8 no.1
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• pp.52-58
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• 2001

Objectives: An Increased level of psychophysiologic arousal and diminished physiologic flexibility would be observed in patients with panic disorder compared with a normal control group. We investigated the differences of psychophysiologic response between patients with panic disorder and normal control to examine this hypothesis. Methods: Ten Korean patients with panic disorder who met the diagnostic criteria of DSM-IV were compared with 10 normal healthy subjects. In psychological assessment, levels of anxiety and depression were evaluated by State-Trait Anxiety Inventory, Beck's Depression Inventory and Hamilton Rating Scale For Anxiety and Depression. Heart rate, respiration rate, electrodermal response, and electromyographic activity were measured by biofeedback system (J & J I-330 model) to determine psychophysiologic responses on autonomic nervous system. Stressful tasks included mental arithmetic, video game, hyperventilation, and talking about a stressful event. Psychophysiologic responses were measured according to the following procedures : baseline(3 min)-mental arithmetic (3 min)-rest (3 min)-video game (3 min)-rest (3 min)-hyperventilation (3 min)-rest (3 min)-talking about a stressful event (3 min). Results: The baseline level of anxiety and depression, electrodermal response (p=.017), electromyographic activity (p=.047) and heart rate (p=.049) of patients with panic disorder were significantly higher than those of the normal subject group. In electrodermal response, patient group had significantly higher startle response than the control group during hyperventilation (p=.001). Startle and recovery responses of heart rate in the patient group were significantly lower than responses in the control group during mental arithmetic (p=.007, p=.002). In electrodermal response of the patient group, startle response was significantly higher than recovery response during mental arithmetic (p=.000) and video game task (p=.021). Recovery response was significantly higher than startle response in respiratory response during hyperventilation. Conclusion: The results showed that patients with panic disorder had higher autonomic arousal than the control group, but the physiologic flexibility was variable. We suggest that it is helpful for treatment of panic disorder to decrease the level of autonomic arousal and to recover the physiologic flexibility in certain stressful event.

• Korean Journal of Human Ecology
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• v.7 no.1
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• pp.51-67
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• 2004

This study analyzed the effects of nutrition technicians' hygiene education on cooking workers' performance of hygiene management in order to ensure the security of school meals. The situation of cooking workers' disposition in subject schools was elementary school(51.1%) and middle school(48.9%) and the type of meals was rural area type(54.2%), urban type(36.5%). and island and isolated area type(9.3%). The methods of meals management were single cooking(88.2%) and joint cooking and management(11.8%). The type of distributing meals was distributing in a dining room(93.5%), in a classroom(3.7%), and in both dining room and classroom(2.8%). Nutrition technicians' employment form included regular(53.5%) and daily(88.2%). Their education was junior college graduate(50.2%), university graduate(44.8%). and graduate school students(5.0%). Cooking workers' employment form included daily(88.2%) and regular (11.1%). suggesting that most were regular. Most cooking workers(77.4%) had at least high school certificate. Regarding the situation of cooking workers' disposition in subject schools, the number of student per one cooking worker was found as 91-120(37.2%), 61-90(22.6%). 60 and under(21.l %). 121-15006.7%). and 151 and over(2.5%). Cooking workers' level of performance of hygiene management was post-working stage(66.37/75 marks), pre-working stage(64.22/75 marks). and working stage(20.34/25 marks), The counting of meals articles in a pre-working stage(20.34/25 marks). temperature and required time in a working stage(18.78/25 marks), and machinery equipment and hygiene in a pre-working stage(21.40/25 marks) showed lowest of performance, which suggest poor service of hygiene. Cooking workers' performance of hygiene management by working stage showed the significant difference with school class(p<.001), type of schools with meals(p<.05). state of cooking workers' employment(p<.001), and cooking worker's disposition(p<.05). A working stage showed the significant difference with type of schools with meals(p<.05). A post-working stage showed the significant difference according to type of schools with meals(p<.05), and the methods of meals management(p<.05), and cooking workers' disposition(p<.05). In the execution of hygiene education, individual hygiene was highest(94.8%), followed by the management of machinery equipment and tools(89.7%), food poisoning and microorganism(94.7%), and the method of food treatment(76.4%). A yearly plan of hygiene education included established(83.9%) and not established(l6.1%). Regular education included not executed(25.1%), 2-3 times a month(l6.1%), and more than 4 a month(4.0%) and occasional education was not executed(57.0%), 1-3 times a month(26.3%), and more than 4 a month(l5.7%). In the methods for hygiene education, oral education(95.7%) was used most, followed by demonstration(10.5%), poster/photo(10.5%), video/slide(3.7%), and computer(3.7%). Frequency of improvement and complement of hygiene education included once a month(56.3%), once a year(20.7%), by quarter(l1.5%), and every six months(1l.5%). Newspaper was used most in materials of hygiene education, followed by internet, TV, nutrition technician's reeducation, information exchange between members, educational office's training, and reference book, and educational office's material. and symposium. Cooking workers' assessment of the effect of hygiene education was conducted through observation(56.8%), check table(l5.2%), question(l4.0%), and examination(14.0%). The reason of cooking workers' low level of performance included habitual custom(53.9%), lack of understanding(20.4%), overwork(l4.6%), and lack of knowledge(l1.l%) and the reason of difficulty in hygiene education included lack of time(55.3%), lack of understanding(27.6%), lack of knowledge and information(8.7%), and lack of budget(48.0%).

• Journal of Cadastre & Land InformatiX
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• v.50 no.1
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• pp.107-123
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• 2020

With stabilization of the recent multi-GNSS infrastructure, and as multi-GNSS has been proven to be effective in improving the accuracy of the positioning performance in various industrial sectors. In this study, in view that SF(Single frequency) GNSS receivers are widely used due to the low costs, evaluate effectiveness of SF Real Time Point Positioning(SF-RT-PP) based on four multi-GNSS surveying methods with RTCM-SSR correction streams in static and kinematic modes, and also derive response challenges. Results of applying SSR correction streams, CNES presented good results compared to other SSR streams in 2D coordinate. Looking at the results of the SF-RT-PP surveying using SF signals from multi-GNSS, were able to identify the common cause of large deviations in the altitude components, as well as confirm the importance of signal bias correction according to combinations of different types of satellite signals and ionospheric delay compensation algorithm using undifferenced and uncombined observations. In addition, confirmed that the improvement of the infrastructure of Multi-GNSS allows SF-RT-SPP surveying with only one of the four GNSS satellites. In particular, in the case of code-based SF-RT-SPP measurements using SF signals from GPS satellites only, the difference in the application effect between broadcast ephemeris and SSR correction for satellite orbits/clocks was small, but in the case of ionospheric delay compensation, the use of SBAS correction information provided more than twice the accuracy compared to result of the Klobuchar model. With GPS and GLONASS, both the BDS and GALILEO constellations will be fully deployed in the end of 2020, and the greater benefits from the multi-GNSS integration can be expected. Specially, If RT-ionospheric correction services reflecting regional characteristics and SSR correction information reflecting atmospheric characteristics are carried out in real-time, expected that the utilization of SF-RT-PPP survey technology by multi-GNSS and various demands will be created in various industrial sectors.

• Journal of Korean Society of Coastal and Ocean Engineers
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• v.31 no.3
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• pp.158-169
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• 2019

A probabilistic model that can predict the residual useful lifetime of structure is formulated by using the gamma process which is one of the stochastic processes. The formulated stochastic model can take into account both the sampling uncertainty associated with damages measured up to now and the temporal uncertainty of cumulative damage over time. A method estimating several parameters of stochastic model is additionally proposed by introducing of the least square method and the method of moments, so that the age of a structure, the operational environment, and the evolution of damage with time can be considered. Some features related to the residual useful lifetime are firstly investigated into through the sensitivity analysis on parameters under a simple setting of single damage data measured at the current age. The stochastic model are then applied to the rubble-mound breakwater straightforwardly. The parameters of gamma process can be estimated for several experimental data on the damage processes of armor rocks of rubble-mound breakwater. The expected damage levels over time, which are numerically simulated with the estimated parameters, are in very good agreement with those from the flume testing. It has been found from various numerical calculations that the probabilities exceeding the failure limit are converged to the constraint that the model must be satisfied after lasting for a long time from now. Meanwhile, the expected residual useful lifetimes evaluated from the failure probabilities are seen to be different with respect to the behavior of damage history. As the coefficient of variation of cumulative damage is becoming large, in particular, it has been shown that the expected residual useful lifetimes have significant discrepancies from those of the deterministic regression model. This is mainly due to the effect of sampling and temporal uncertainties associated with damage, by which the first time to failure tends to be widely distributed. Therefore, the stochastic model presented in this paper for predicting the residual useful lifetime of structure can properly implement the probabilistic assessment on current damage state of structure as well as take account of the temporal uncertainty of future cumulative damage.

• Journal of the Korean earth science society
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• v.42 no.6
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• pp.770-788
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• 2021

This study aimed to determine whether middle school students could understand global warming and the greenhouse effect, and explain them in terms of global radiative equilibrium. From July 13 to July 24 in 2021, 118 students in the third grade of middle school, who completed a class module on 'atmosphere and weather', participated in an online assessment consisting of multiple-choice and written answers on radiative equilibrium, the greenhouse effect, and global warming; 97 complete responses were obtained. After analysis, it was found that over half the students (61.9%) correctly described the meaning of radiative equilibrium; however, their explanations frequently contained prior knowledge or specific examples outside of the presented data. The majority of the students (92.8%) knew that the greenhouse effect occurs within Earth's atmosphere, but many (32.0%) thought of the greenhouse effect as a state in which the radiative equilibrium is broken. Less than half the students (47.4%) answered correctly that radiative equilibrium occurs on both Earth and the Moon. Most of the students (69.1%) understood that atmospheric re-radiation is the cause of the greenhouse effect, but few (39.2%) answered correctly that the amount of surface radiation emitted is greater than the amount of solar radiation absorbed by the Earth's surface. In addition, about half the students (49.5%) had a good understanding of the relationship between the increase in greenhouse gases and the absorption of atmospheric gases, and the resulting reradiation to the surface. However, when asked about greenhouse gases increases, their thoughts on surface emissions were very diverse; 14.4% said they increased, 9.3% said there was no change, 7.2% said they decreased, and 18.6% gave no response. Radiation equilibrium, the greenhouse effect, and global warming are a large semantic network connected by the balance and interaction of the Earth system. This can thus serve as a conceptual system for students to understand, apply, and interpret climate change caused by global warming. Therefore, with the current climate change crisis facing mankind, sophisticated program development and classroom experiences should be provided to encourage students to think scientifically and establish scientific concepts based on accurate understanding, with follow-up studies conducted to observe the effects.

• Journal of Korea Entertainment Industry Association
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• v.14 no.3
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• pp.201-210
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• 2020

The aim of this thesis is to investigate exhibition spaces which are being expanded and transformed concurrently with social phenomena that are also the result of rapid changes, all of which are reflective of a modern society in transition. Such investigation would also include an analysis of changes in the viewing public and artworks themselves, and also an assessment of the public nature of art and its effective aspects. Expansion of exhibition spaces and the increasing connection between art and the public have very important ramifications, in many respects. They present opportunities for the viewing public to immerse themselves in artistic spaces, with some reaching further into other activities - activities that they often share with other individuals. This also leads them to expand their range of activities, turning them into more mobile, proactive audiences. In connection, many corporations have turned their attention to this public aspect of art, which has resulted in a display of art in different types of spaces. The government also began to adopt 'public art' as a matter of policy, using it as a medium of communication between the state and its populace. The public aspect of art, being highlighted as a result of expansion and diversification of exhibition spaces, will have a significant impact not only on the viewing public, but also on the art market. This represents a momentous change for creators of art, which naturally warrants close scrutiny and research.

• Journal of Korea Water Resources Association
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• v.55 no.10
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• pp.761-774
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• 2022

Accurate hydrologic prediction is essential to analyze the effects of drought, flood, and climate change on flow rates, water quality, and ecosystems. Disentangling the uncertainty of the hydrological model is one of the important issues in hydrology and water resources research. Hydrologic data assimilation (DA), a technique that updates the status or parameters of a hydrological model to produce the most likely estimates of the initial conditions of the model, is one of the ways to minimize uncertainty in hydrological simulations and improve predictive accuracy. In this study, the two ensemble-based sequential DA techniques, ensemble Kalman filter, and particle filter are comparatively analyzed for the daily discharge simulation at the Yongdam catchment using airGRdatassim. The results showed that the values of Kling-Gupta efficiency (KGE) were improved from 0.799 in the open loop simulation to 0.826 in the ensemble Kalman filter and to 0.933 in the particle filter. In addition, we analyzed the effects of hyper-parameters related to the data assimilation methods such as precipitation and potential evaporation forcing error parameters and selection of perturbed and updated states. For the case of forcing error conditions, the particle filter was superior to the ensemble in terms of the KGE index. The size of the optimal forcing noise was relatively smaller in the particle filter compared to the ensemble Kalman filter. In addition, with more state variables included in the updating step, performance of data assimilation improved, implicating that adequate selection of updating states can be considered as a hyper-parameter. The simulation experiments in this study implied that DA hyper-parameters needed to be carefully optimized to exploit the potential of DA methods.