The purpose of this study is to present empirical evidence for discussion of financing social welfare via estimating optimal tax burden in the main member countries of the OECD by using Hausman-Taylor method considering endogeneity of explanatory variables. Also, the author produced an international tax comparison index reflecting theoretical hypotheses on revenue-expenditure nexus within a model to compare real tax burden by countries and to examine feasibility of tax increase in Korea. As a result of the analysis, the higher the level of tax burden was, the higher the level of welfare expenditure was, indicating the connection between high burden and high welfare from the aspect of scale. The results also indicated that the subject countries recently entered into the state of low tax burden. Meanwhile, Korea had maintained low burden until the late 1990s but the tax burden soared up since the financial crisis related to the IMF. However, due to the impact of foreign economy and the tax reduction policy, it reentered into the low-burden state after 2009. On the other hand, the degree of social welfare expenditure's reducing tax burden has been gradually enhanced since the crisis. In this context, the current optimal tax burden ratio of Korea as of 2010 may be 25.8%~26.5% of GDP based on input of welfare expenditure variables, a percent that Korea was investigated to be a 'high tax burden-low ITC' country whose tax increase of 0.7~1.4%p may be feasible and that the success of tax system reform for tax increase might be higher probability when compare to others. However, measures of increasing social security contributions and consumption tax were analyzed to be improper from the aspect of managing finance when compared to increase in other tax items, considering the relatively higher ITC. Tax increase is not necessarily required though there may be room for tax increase; the optimal tax burden ratio can be understood as the level that may be achieved on average when compared to other nations, not as the "proper" level. Thus, discussion of tax increase should be accompanied with comprehensive understanding of models of economic developmental difference from nations and institutional & historical attributes included in specific tax mix.
Cheongeumrok is the journal of Gwonwoo(卷宇) Hong Chan-yu(1915-2005) during the period of January 9, 1969~January 14, 1982. He was personally involved in the foundation of a corporation called Yudohoi and also all of its operation, which makes him the most knowledgeable person about its history. His Cheongeumrok thus seems worthy enough as a proper material to arrange its history. Cheongeumrok consists of total 19 books, amounting to approximately 3,300 pieces of squared manuscript paper containing 200 letters per piece. He wrote it in Chinese and sometimes followed the Hangul-style word order while writing in Chinese. Many parts of the manuscript were written in a cursive hand with many Chinese poems embedded throughout it. The manuscript offers major information related to the corporation Yudohoi extracted from his journal. 1. There was a meeting of promoters to commemorate the foundation of the corporation in November, 1968, and it was in January, 1969 that it was established after getting a permit from the Ministry of Culture and Communication in January, 1969(Permit No. of Ministry of Culture and Communication: Da(다)-2-3(Jongmu(宗務)1732.5)). 2. Its office was moved from the original location of the 3rd floor of Wonnam Building, 133-1 Wonnam-dong, Jongro-gu, Seoul(currently Daekhak Pharmacy in front of Seoul National University Hospital) to Room 388 of Gwangjang Company, 4 Yeji-dong, Jongro-gu(office of Heungsan Social Gathering) and to second floor of KyungBo building, 21 Kyansu-dong, and to 3rd floor of Geongguk Building in Gyeongwoon-dong. 3. Its operational costs were covered by the supports of Seong Sang-yeong, the eldest son of Seong Jong-ho, the chairman of the board, later Kim Won-tae and Gwon Tae-hun, next chairmen of the board, and Hong Chan-yun, a director, since 1979. 4. His Confucian activities include participating in Seonggyungwan Seokjeonje (成均館 釋奠), joining in the erection of the Parijangseo(巴里長書) Monument and the publication of its commemorative poetry book, compiling the biographies(not completed) of Confucian patriotic martyrs for independence, and participating in the establishment of family rituals and regulations as a practice member. 5. His Yudohoi had a dispute with Seonggyungwan and lost a suit at the High Court in July, 1975 and Supreme Court in February, 1976. 6. There were discussions about its unification with Seonggyungwan Yudohoi, but there was hardly any progress. 7. Yudohoi started to provide full-scale courses on Confucian and Chinese classics under the leadership of Director Hong Chan-yu in 1979, and they have continued on today. Its courses for scholarship students including those for common citizens boast a history of 29 years and 220 graduates.
Journal of the Microelectronics and Packaging Society
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v.27
no.4
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pp.19-24
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2020
In this work, the electrical property of Si-doped β-Ga2O3 was investigated via a post-growth annealing process. The Ga2O3 samples were annealed under air (O-rich) or N2 (O-deficient) ambient at 800~1,200℃ for 30 mins. There was no correlation between the crystalline quality and the electrical conductivity of the films within the experimental conditions explored in this work. However, it was observed the air ambient led to severe degradation of the film's electrical conductivity while N2-annealed samples exhibited improvement in both the carrier concentration and Hall mobility measured at room temperature. Interestingly, the x-ray photoemission spectroscopy (XPS) revealed that both annealing conditions resulted in higher concentration of oxygen vacancy (VO). Although it was a slight increase for the air-annealed sample, high resistivity of the film strongly suggests that VO cannot be a shallow donor in β-Ga2O3. Therefore, the enhancement of the electrical conductivity of N2-annealed samples must be originated from something other than VO. One possibility is the activation of Si. The XPS analysis of N2-annealed samples showed increasing relative peak area of Si 2p associated with SiOx with increasing annealing temperature from 800 to 1,200℃. However, it was unclear whether or not this SiOx was responsible for the improvement as the electrical conductivity quickly degraded above 1,000℃ even under N2 ambient. Furthermore, XPS suggested the concentration of Si actually increased near the surface as opposed to the shift of the binding energy of Si from its initial chemical state to SiOx state. This study illustrates the electrical changes induced by a post-growth thermal annealing process can be utilized to probe the chemical and electrical states of vacancies and dopants for better understanding of the electrical property of Si-doped β-Ga2O3.
Journal of Korea Entertainment Industry Association
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v.15
no.6
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pp.35-54
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2021
This study examines the characteristics of CBS's Kim Hyun-Jung's News Show(hearafter News Show) and the change to transmedia. The distinguishing characteristics of News Show compared to radio-based current affairs programs are as follows. First, despite its time limit, it adopts the form of investigative reports or investigative documentaries to uncover the truth of the events through 'Detective Son Su-Ho', etc. Second, News show's interviews have avoided biased stance in the reporting of minority issues by interviewing the affected parties anonymously including people involved in incidents and accidents, bereaved families, and other victims. News Show has been producing a transmedia content called 'That Honey Show' (a show that reads comments as fun as honey) since November 2018. 'That Honey Show' is broadcast in real time on YouTube right after the News Show radio broadcast ends. As a form of spin-off content, 'That Honey Show' breaks down the boundaries among staff, MCs, and guests, as well as shifting roles by using 'vice characters'. The female host, Kim conducts interviews with the main characters related to various issues and extends the fixed identity of current affairs shows to the everyday politics and cultural realms. Thus she draws active participation and responses audience. This paper analyzes two representative broadcast cases of 'That Honey Show'-first, the case of resistance and activity of the BTS fandom ARMY in the US presidential election, and, second, the case of reporting on the Nth room incident. This analysis considers the critical participation of digital citizens and the effect of fostering a sense of community in the current affairs show in the transmedia era.
Journal of the Korean Society of Marine Environment & Safety
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v.28
no.7
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pp.1209-1215
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2022
The selective catalytic reduction (SCR) is known as a very efficient method to reduce nitrogen oxides (NOx) and the catalyst performs reduction from nitrogen oxides (NOx) to nitrogen (N2) and water vapor (H2O). The catalyst, which is one of the factors determining the performance of the nitrogen oxide (NOx) ruduction method, is known to increase catalyst efficiency as cell density increases. In this study, the reduction characteristics of nitrogen oxides (NOx) under various engine loads investigated. A 100CPSI(60Cell) catalysts was studied through a laboratory-sized simulating device that can simulate the exhaust gas conditions from the power generation engine installed in the training ship SEGERO. The effect of 100CPSI(60Cell) cell density was compared with that of 25.8CPSI(30Cell) cell density that already had NOx reduction data from the SCR manufacturing. The experimental catalysts were honeycomb type and its compositions and materials of V2O5-WO3-TiO2 were retained, with only change on cell density. As a result, the NOx concentration reduction rate from 100CPSI(60Cell) catalyst was 88.5%, and IMO specific NOx emission was 0.99g/kwh satisfying the IMO Tier III NOx emission requirement. The NOx concentration reduction rate from 25.8CPSI(30Cell) was 78%, and IMO specific NOx emission was 2.00g/kwh. Comparing the NOx concentration reduction rate and emission of 100CPSI(60Cell) and 25.8CPSI(30Cell) catalysts, notably, the NOx concentration reduction rate of 100CPSI(60Cell) catalyst was 10.5% higher and its IMO specific NOx emission was about twice less than that of the 25.8CPSI(30Cell) catalysts. Therefore, an efficient NOx reduction effect can be expected by increasing the cell density of catalysts. In other words, effects to production cost reduction, efficient arrangement of engine room and cargo space can be estimated from the reduced catalyst volume.
Purpose: This study examines the effectiveness of personalized goal setting and smartphone-based nutrition counseling among adults in their 20s and 30s. Methods: Nutrition counseling was conducted for a total of 30 adults through a 1:1 chat room of a mobile instant messenger, once a week for 8 weeks. The first week of counseling included a preliminary online questionnaire survey and a dietary intake survey. Based on the results of the preliminary survey, 2 dietary goals were set in the second week and the participants were asked to record their achievements on a daily checklist. From the third week onwards, counselors sent feedback messages based on the checklist and provided information on dietary guidelines in a card news format every week. Post-counseling questionnaires and dietary intake surveys were conducted in the seventh week. Changes in dietary habits during the counseling were reviewed in the eighth week, followed by a questionnaire survey on the evaluation of the counseling process. Results: The nutrition quotient (NQ) scores and self-efficacy scores were significantly higher after nutrition counseling. The NQ scores of consumption frequencies of fruits, milk and dairy products, nuts, fast food, Ramyeon, sweet and greasy baked products, sugarsweetened beverages, the number of vegetable dishes at meals, and breakfast frequency were significantly higher after nutrition counseling. The intake of protein, vitamin A, thiamin, riboflavin, folate, calcium, and iron, and the index of nutritional quality of vitamin A, riboflavin, folate, calcium, and iron were higher after nutrition education. The participants were satisfied with the nutrition counseling program and the provided nutrition information. Conclusion: Personalized goal setting and smartphone-based nutrition counseling were found to be effective in improving the quality of diet and self-efficacy in young adults. Similar results were obtained in both the underweight/normal weight and the overweight/obese groups.
Journal of Practical Agriculture & Fisheries Research
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v.4
no.1
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pp.128-137
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2002
This study was conducted to develop the heat exchanger by utilizing the heat energy of underground water(15℃), which might be used for cooling and heating system of the agricultural facilities. We developed the heat exchanger by using the parallel type plat fin tube made of Aluminum(Al 6063), which was named Aloo-Heat(No. 0247164, offered by Korean Intellectual property Office). The trial manufactures were made from Aloo-heat which was 600mm, 700mm length respectively, and It were welded to the end "U" type in order to direct flow of the underground water. The performance test was carried out under the condition of open space and room temperature with the change of flow rate of the underground water and air. The results are as follows. 1. The trial manufactures had convection heat value from 33 to 156 W/m2℃, and It was coincided with design assumption. 2. The amount of energy transfer was increased with the increment of the area of heat transfer, the air flow, the gap of temperature inlet & outlet the underground water and the air. 3. The heat value was 6,825W when the air flow was 6,000m3/h and the gap of temperature between inlet and outlet of the underground water was 6℃, and It dropped from 25.8℃ to 23.2℃(-2.6℃ difference). The convection heat value was 88.5W/m2℃. 4. The heat value was 2.625W when the air flow was 4,000m3/h and the gap of temperature between inlet and outlet the underground water was 2℃, and It dropped from 27℃ to 22.5℃(-4.5℃ difference). The convection heat value was 33.6W/m2℃. 5. Correlation values(R2) of the testing heat values of the trial manufacture type I, II, and III were 0.9141, 0.8935, and 0.9323 respectively, and correlation values(R2) of the amount of the air flow 6,000m3/h, 5,000m3/h, 4,000m3/h were 0.9513, 0.9414, and 0.9003 respectively.
Shin Myung-soon's is based on the taboo 'bombing of the Han River Bridge'. The reality of the bombing of the Han River Bridge in 1950 and the shooting of Colonel Choi Chang-sik was known only as a word of mouth. At that time, the ruling class did not want to reveal the painful mistakes of the unfavorable war situation in the early days of the war and the false broadcasting of the president. The truth of the case, which was kept completely secret even to the bereaved family, could only be revealed after the regime change. After that, the bereaved family of Colonel Choi Chang-sik confirmed the innocence of the deceased through a request for retrial, and then the was born. However, the fate of was not so smooth. At the time, the performance officials vividly remember the difficulties they had with the text. Despite passing the pre-screening of the script, the performance was canceled just before the performance. The fact that the National Theater, officials from the Ministry of Culture and Education, and even military generals visited the practice room to stop the performance, on the contrary, was a testimony to the dangers of . It can be summarized as a crack in official history and a move to stop it. was later adapted into a special TV drama in 1981 and was first released to the public. This was a very meaningful step in terms of dealing with politically sensitive subjects on television, but the inconsistency of in the first place has largely disappeared. After that, in 1988, only after democracy entered the phase of appeasement, could be performed in its full form. In short, can be said to be an example of a process in which the history of the Korean War recorded from the standpoint of an established order and the counter-memory that crack it up are transformed according to the changes of the times and media.
Jin Hee An;Eun Yong Choi;Yong Beom Lee;Ki Young Choi
Journal of Bio-Environment Control
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v.32
no.2
/
pp.148-156
/
2023
This study was conducted in an indoor cultivation room and chamber where environmental control is possible to investigate the effect of temperature and irrigation interval on photosynthesis, growth and growth analysis of potted seedling cucumber. The light intensity (70 W·m-2) and humidity (65%) were set to be the same. The experimental treatments were six combinations of three different temperatures, 15/10℃, 25/20℃, and 35/25℃, and two irrigation intervals, 100 mL per day (S) and 200 mL every 2 days (L). The treatments were named 15S, 15L, 25S, 25L, 35S, and 35L. Seedlings at 0.5 cm in height were planted in pots (volume:1 L) filled with sandy loam and treated for 21 days. Photosynthesis, transpiration rate and stomatal conductance at 14 days after treatment were highest in 25S. These were higher in S treatments with a shorter irrigation interval than L treatments. Total amount of irrigation water was supplied evenly at 2 L, but the soil moisture content was highest at 15S and lowest at 25S > 15L > 25L, 35S and 35L in that order. Humidity showed a similar trend at 15/10℃ (61.1%) and 25/20℃ (67.2%), but it was as high at 35/25℃ (80.5%). Cucumber growth (plant height, leaf length, leaf width, chlorophyll content, leaf area, fresh weight and dry weight) on day 21 was the highest in 25S. Growth parameters were higher in S with shorter irrigation intervals. Yellow symptom of leaf was occurred in 89.9% at 35S and 35L, where the temperature was high. Relative growth rate (RGR) and specific leaf weight (SLA) were high at 25/20℃ (25S, 25L), RGR tended to be high in the S treatment, and SLA in the L treatment. Water use efficiency (WUE) was high in the order of 25S, 25L > 15S > 15L, 35S, and 35L. As a result of the above, the growth and WUE were high at the temperature of 25/20℃.
As medical facilities are usually built at urban areas, special concrete aggregates and evaluation methods are needed to optimize the design of concrete walls by balancing density, thickness, material composition, cost, and other factors. Carbon treatment rooms require a high radiation shielding requirement, as the neutron yield from carbon therapy is much higher than the neutron yield of protons. In this case study, the maximum carbon energy is 430 MeV/u and the maximum current is 0.27 nA from a hybrid particle therapy system. Hospital or facility construction should consider this requirement to design a special heavy concrete. In this work, magnetite is adopted as the major aggregate. Density is determined mainly by the major aggregate content of magnetite, and a heavy concrete test block was constructed for structural tests. The compressive strength is 35.7 MPa. The density ranges from 3.65 g/cm3 to 4.14 g/cm3, and the iron mass content ranges from 53.78% to 60.38% from the 12 cored sample measurements. It was found that there is a linear relationship between density and iron content, and mixing impurities should be the major reason leading to the nonuniform element and density distribution. The effect of this nonuniformity on radiation shielding properties for a carbon treatment room is investigated by three groups of Monte Carlo simulations. Higher density dominates to reduce shielding thickness. However, a higher content of high-Z elements will weaken the shielding strength, especially at a lower dose rate threshold and vice versa. The weakened side effect of a high iron content on the shielding property is obvious at 2.5 µSv=h. Therefore, we should not blindly pursue high Z content in engineering. If the thickness is constrained to 2 m, then the density can be reduced to 3.3 g/cm3, which will save cost by reducing the magnetite composition with 50.44% iron content. If a higher density of 3.9 g/cm3 with 57.65% iron content is selected for construction, then the thickness of the wall can be reduced to 174.2 cm, which will save space for equipment installation.
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