• Title/Summary/Keyword: Substance over Form

Search Result 16, Processing Time 0.023 seconds

Mothering Attitude in 『Light in August』 (『팔월의 빛』에 나타난 모성적 태도)

  • Choi, Sunwha
    • Journal of Convergence for Information Technology
    • /
    • v.9 no.2
    • /
    • pp.94-99
    • /
    • 2019
  • With a special attention to the effects of his different mothering environments on the formation of the children's identity and sociality, and on their growing up into a mature personality under various types of mothering attitudes, this thesis is to tell the significance of the mothering attitude in Faulkner's novel, Light in August. Lena Grove's "tolerant mothering attitude" in Light in August accepts the existence of things as they are and takes the substance over the form. The message for the writer to deliver must be Lena's "tolerance and holding mothering attitude environment." And it is the most required for a child to establish his or her identity and sociality as a human being and to grow up into a mature person.

Status and Trends of Emission Reduction Technologies and CDM Projects of Greenhouse Gas Nitrous Oxide (온실가스 아산화질소(N2O) 저감기술 및 CDM 사업의 현황과 전망)

  • Chang, Kil Sang
    • Applied Chemistry for Engineering
    • /
    • v.19 no.1
    • /
    • pp.17-26
    • /
    • 2008
  • With the effectuation of Kyoto Protocol on the United Nations Framework Convention on the Climate Change, the emission reduction of greenhouse gases became an urgent issue and has been competitively secured among countries as the form of certificates through clean development mechanism (CDM) or joint implementation (JI). Nitrous oxide ($N_2O$) is one of the major greenhouse gases along with carbon dioxide ($CO_2$) and methane ($CH_4$) having warming potential 310 times that of carbon dioxide and chemically very stable in the atmosphere to give a life time of more than 120 years so that it reaches to the stratosphere to act as an ozone depleting substance. $N_2O$ hardly decomposes and thus, besides to the adoption of thermal decomposition at high temperature, selective catalytic reduction methods are usually used at temperatures over $400^{\circ}C$ in which the presence of NOx acts as a major impeding material in the decomposition process. In this article, the sources of various $N_2O$ generation, catalytic reduction processes and the status and trends of emission trade with CDM projects for greenhouse gas reduction are summarized and discussed on a condensed basis.

A Study on the H2 Oxidation over Pt/TiO2, SO2 Poisoning and Regeneration (Pt/TiO2의 HS 산화반응 및 SO2 피독과 재생 방안 연구)

  • Lee, Dong Yoon;Kim, Sung Su
    • Applied Chemistry for Engineering
    • /
    • v.30 no.6
    • /
    • pp.731-736
    • /
    • 2019
  • In this article, Pt/TiO2 was manufactured in the form of powder and honeycomb, and the influence of SO2, which is a poisonous substance to catalyst, and regeneration method were investigated. The catalytic activity of Pt/TiO2 before and after the exposure to SO2 was also compared. The initial activity of Pt/TiO2 was proportional to the injected H2 concentration (1~5%). And the optimum temperature of the catalyst and conversion rate of H2 were 183 ℃ and 95%, respectively. It was confirmed that when exposing 2,800 ppm of SO2 to the powder and honeycomb Pt/TiO2, the performance of catalyst was not measurable and also 0.69% sulfur (S) remained on the catalyst surface. As a result of the cleaning and heat treatment for the poisoning catalyst, the activity of the powder catalyst exhibited a conversion rate of H2 greater than 96%. Whereas, the honeycomb catalyst showed a conversion rate of H2 greater than 95% when it was regenerated through the heat treatment of H2 or air atmosphere.

Analysis of Research Trends in Tax Compliance using Topic Modeling (토픽모델링을 활용한 조세순응 연구 동향 분석)

  • Kang, Min-Jo;Baek, Pyoung-Gu
    • The Journal of the Korea Contents Association
    • /
    • v.22 no.1
    • /
    • pp.99-115
    • /
    • 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.

A Study on the Meaning and Types of Banpo [斑布] during the Joseon Dynasty (조선시대 반포(斑布)의 의미와 형식 연구)

  • Ree, Jiwon
    • Korean Journal of Heritage: History & Science
    • /
    • v.53 no.3
    • /
    • pp.164-183
    • /
    • 2020
  • In the textile culture of the Joseon Dynasty, the historic record of Banpo is fragmentary and contains many missing details. The main reason is a lack of associated literature, and it is also significant that the actual substance used is not clear at present. Banpo is a kind of cotton, but this has not been confirmed in the traditional textiles that are currently handed down. The word Ban [斑] in Banpo means "stain", and the letter Po [布] means "fabric". At the border of white discourse, Banpo did not receive attention as a research topic. This study is an attempt to restore some of the textile culture of the Joseon Dynasty through Banpo. Banpo is not just limited to the Joseon Dynasty; it is an important material for examining the development of textile culture and exchange in East Asia. This study was broadly divided into three parts. First, the record and meaning of Banpo during the Joseon Dynasty were examined. Records of Banpo can be seen from the early Joseon period during King Sejo and Seongjong, and the production and actual use of Banpo have been confirmed. Banpo was maintained until the beginning of the 20th century, but is no longer observed. Banpo is a woven fabric made of cotton yarn dyed in many colors and has appeared in Southeast Asia since ancient times. In East Asia, there are other fabrics similar to Banpo, such as Ho [縞], Sum [纖], and Chim [綅]. In particular, the correlation between Banpo and Ho is an important link in understanding Banpo in the Joseon Dynasty. Second, the meaning of Banpo was examined from various angles through comprehensive analysis of Chinese and Japanese literature records and cases. The appearance and development of Banpo moved in sync with the period when cotton was introduced into East Asia. In East Asia, cotton was introduced and produced in earnest from the end of the Song Dynasty to the beginning of the Yuan Dynasty, and the meaning of Banpo was diversified. In China, the name of Banpo was changed to Hwapo [花布], Gizapo [碁子布], Gizahwapo [棋子花布], etc. Japan was late to introduce cotton and developed it in acceptance of the changed meaning. In Japan, use of the name Banpo is not on record, but a Ryujo [柳條] fabric of the same type as banpo has been identified. This Ryujo is the same concept as Ho and Hwapo, and later merged into Ho. Names such as Ho, Hwapo, Banpo, etc. were used differently in each country, but the form was shared across East Asia. Third, based on the meaning of Banpo shared in East Asia, the format of Banpo in the Joseon Dynasty was classified. The format of Banpo in the Joseon Dynasty can be divided into grid and striped versions. The name Banpo disappeared over time, but the form remained and was passed down until recently. I hope that this study will help restore Banpo in the future.

Acceptance, Modification and Rejection of Paternalism in Korean Medical Law (한국 의료법에서 후견주의 이념의 수용, 변형 그리고 거부 - 치료중단에 대한 법원 판결을 중심으로 -)

  • Kim, Na-Kyoung;Harmon, Shawn H.E.
    • Development and Reproduction
    • /
    • v.14 no.2
    • /
    • pp.143-154
    • /
    • 2010
  • This article analyzes two leading Korean cases which led to opposite conclusions: the Boramae Hospital Case (Korean Supreme Court 2002 Do 995) and the Shinchon Severance Hospital Case (Korean Supreme Court 2009 Da 17471). In doing so, it pays particular attention to the acceptance, modification, and rejection of paternalism, specifically 'physician paternalism' and 'familial paternalism', both of which have long and strongly influenced the Korean medical environment. In Boramae Hospital, the Court emphasized the obligation of the physician in terms of the life of the patient (eg: protecting and preserving the life and welfare of the patient). Its position seemed to be based on the traditional physician paternalism which presupposes the ability of physicians to identify right and wrong choices according to natural laws. However, the Court saw itself as the final arbiter of who identifies and determines the real world content and consequences of that natural law. In short, the Court elevated itself to the supreme guardian of the patient, and held that its decision cannot be overruled by that of the patient's family. So without specifically referring to the importance of the family and the role of familial decisions, both long-observed traditions in medical decision-making in Korea, the Court shifted away from familial paternalism. In Shinchon Severance Hospital, the Court explained the meaning of the patient's powers of self-rulemore concretely, explaining its scope and substance in greater detail. The Court held that one can exercise the right of self-rule, even over issues such as death, in the form of 'previous medical directions'. However, this case does not represent a wholesale acceptance of medical autonomy (ie: it does not accept self-rule unconditionally). Rather, the Court accepted the importance of the opinions and decision of physicians and of the Hospital Ethics Commission, and the Court still retained to itself the authority to review and make alterations to 'material' decision. The Court did not overlook the importance of the decision of the patient's family, but it also did not relinquish its status as supreme guardian, emphasizing the 'objective' nature of a decision from the court.