• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.187-198
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• 2020

This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers' non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness.

• Journal of Korea Society of Digital Industry and Information Management
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• v.14 no.2
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• pp.79-90
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• 2018

This study aims to provide the system to help decision making by finding key indicators used in land supply and demand surveys, and by developing storage priority areas and projects. As problems arose such as the rising cost of public projects or disruptions to business progress due to the rapid rise in land prices and the cost of compensation for public projects in the past, a new land policy was adopted and the land reserve system was established in 2009. At that time, The bank's goal was to conserve 2 trillion won of land per year, but the result was sluggish as it accumulated a total of 1.6 trillion won from 2009 to 2015. The reason for this sluggish result is that the type and quantity of indicators are still extensive and the survey of land supply and demand has a problem of poor utilization. In order to make up for the sluggishness, we made key indicators used in land supply and demand surveys using the question investigation, and analyzed the priority of the project areas. This study provide the system to help decision making by finding key indicators used in land supply and demand surveys, and the priorities of project areas.

• Publications of The Korean Astronomical Society
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• v.38 no.2
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• pp.91-98
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• 2023

We present a novel method that can enhance the detection success rate of interstellar objects. Interstellar objects are objects that are not gravitationally bound to our solar system and thus are believed to have originated from other planetary systems. Since the finding of two interstellar objects, 1l/'Oumuamua in 2017 and 2l/Borisov in 2019, much attention has been paid to finding new interstellar objects. In this paper, we propose the use of Heliospheric Imagers (HIs) for the survey of interstellar objects. In particular, we show HI data taken from Solar TErrestrial RElation Observatory/Sun Earth Connection Coronal and Heliospheric Investigation and demonstrate their ability to detect 'Oumuamua-like interstellar objects. HIs are designed to monitor and study space weather by observing the solar wind traveling through interplanetary space. HIs provide the day-side observations and thus it can dramatically enlarge the observable sky range when combined with the traditional night-side observations. In this paper, we first review previous methods for detecting interstellar objects and demonstrate that HIs can be used for the survey of interstellar objects.

• The Bulletin of The Korean Astronomical Society
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• v.46 no.1
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• pp.54.2-54.2
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• 2021

Galaxy clusters are the largest structures in the universe located at the top of the cosmological hierarchical model, so the evolution of the universe can be understood by studying clusters of galaxies. Therefore, finding a larger number of galaxy clusters plays an important role in exploring how the universe evolves. A large number of catalogs for galaxy clusters in the northern sky have been published; however, there are few catalogs in the southern sky due to the lack of wide sky survey data. KMTNet Synoptic Survey of Southern Sky(KS4) project, which observes a wide area of the southern sky about 7000 deg² with KMTNet telescopes for two years, is in progress under the SNU Astronomy Research Center. We use the KS4 multi-wavelength optical data and measure photometric redshifts of galaxies for finding galaxy clusters at redshift z<1. Currently, the KS4 project has observed approximately 33% of the target region, and a pipeline that measures photometric redshifts of galaxies has been created. When the project is completed, we expect to find more than a hundred thousand galaxy clusters, and this will improve the study of galaxy clusters in the southern sky.

• The Bulletin of The Korean Astronomical Society
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• v.46 no.2
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• pp.68.2-68.2
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• 2021

Galaxy clusters are the largest structures in the universe located at the top of the cosmological hierarchical model, so the evolution of the universe can be understood by studying clusters of galaxies. Therefore, finding a larger number of galaxy clusters plays an important role in exploring how the universe evolves. A large number of catalogs for galaxy clusters in the northern sky have been published; however, there are few catalogs in the southern sky due to the lack of wide sky survey data. KMTNet Synoptic Survey of Southern Sky(KS4) project, which observes a wide area of the southern sky about 7000 deg² with KMTNet telescopes for two years, is in progress under the SNU Astronomy Research Center. We use the KS4 multi-wavelength optical data and measure photometric redshifts of galaxies for finding galaxy clusters at redshift z<1. Currently, the KS4 project has observed approximately 50% of the target region, and a pipeline that measures photometric redshifts of galaxies has been created. When the project is completed, we expect to find more than a hundred thousand galaxy clusters, and this will improve the study of galaxy clusters in the southern sky.

• The Bulletin of The Korean Astronomical Society
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• v.38 no.2
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• pp.50.2-50.2
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• 2013

Galaxy clusters, the largest gravitationally bound systems, are an important means to place constraints on cosmological models. Moreover, they are excellent places to test galaxy evolution models in connection to the environments. To this day, massive clusters have been found unexpectedly at high redshfit (Kang & Im 2009, Durret et al. 2011, Tashikawa et al. 2012), and evolution of galaxies in cluster has not been fully understood. Finding galaxy cluster candidates at z > 1 in wide, deep imaging survey data will enable us to solve such issues of modern extragalactic astronomy. We report new candidates of galaxy clusters in the wide and deep survey fields, European Large Area ISO Survey North1(ELAIS-N1) and North2(ELAIS-N2) fields, covering sky area of $8.75deg^2$ and $4.85deg^2$ each. We also suggest a new useful colour-colour selection technique to separate 1 < z < 2 galaxies from low-z galaxies by combining multi-wavelength data from the UKIRT Infrared Deep Sky Survey Deep Extragalactic Survey (UKIDSS DXS, JK bands), Spitzer Wise-area InfraRed Extragalactic survey (SWIRE, Optical-Infrared bands), Canada France Hawaii Telescope (CFHT, z band) and Infrared Medium-deep Survey(IMS, J band).

• The Bulletin of The Korean Astronomical Society
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• v.39 no.1
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• pp.48.1-48.1
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• 2014

Galaxy clusters, the largest gravitationally bound systems, are an important means to place constraints on cosmological models. Moreover, they are excellent places to test galaxy evolution models in connection to the environments. To this day, massive clusters have been found unexpectedly(Kang & Im 2009, Durret et al. 2011, Tashikawa et al. 2012) and evolution of galaxies in cluster have been still controversial (Elbaz et al. 2007, Cooper et al. 2008, Tran et al. 2009). Finding galaxy cluster candidates at z>1 in a wide, deep imaging survey data will enable us to solve the such issues of modern extragalactic astronomy. We report new candidates of galaxy clusters and their physical properties in one of the wide and deep survey fields, European Large Area ISO Survey North1(ELAIS-N1) and North2(ELAIS-N2) fields, covering sky area of and each. We also suggest a new useful color selection technique to separate 1 < z < 2 galaxies from low-z galaxies by combining multi-wavelength data from the UKIRT Infrared Deep Sky Survey Deep Extragalactic Survey (UKIDSS DXS/J and K band), Spitzer Wise-area InfraRed Extragalactic survey (SWIRE/two mid-infrared bands), Canada France Hawaii Telescope (CFHT/z band), Issac Newton Telescope(INT/ u, g, r, i, z band) and Infrared Medium-deep Survey(IMS/J band).

• Journal of the Korean housing association
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• v.21 no.3
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• pp.105-114
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• 2010

Recently, Web-based Survey has attempted to overcome the limitations of Paper-based survey. This method is more effective in costs and time use than traditional methods, also help respondents to understand and interest in the survey. Especially for the elderly, web-based survey is effective survey tool, because audio-visual material could be provied. The purpose of this study is to evaluate the effectiveness of two kinds of methods which were web-based survey and paper-based survey, focused on elderly residents' needs for ubiquitous home service. The participants were older than 60 and divided into 2 groups, web-based survey and paper-based survey, each group was controlled over by age, gender, computer skill. For this study, elderly residents conducted a survey passed through 2 steps, the first was residents' needs for ubiquitous home services, the second was an evaluation of survey methods. Finding were as follows : first, there was no difference between the two groups in needs for ubiquitous home service, so survey itself can not make a difference in survey results. Second, respondents of web-based survey were more interested in and felt easier about method that they conducted than ones of paper-based survey. Finally, Web-based survey will be more effective method to be figure out the need of the elderly who are familiar with computer.

• The Korean Journal of Pesticide Science
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• v.2 no.2
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• pp.119-125
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• 1998

A nation-wide fact-finding survey was done to provide the basic information for establishing the rational weed control scheme in paddy rice. A total of 445 respondents including 273 farmers and 172 pesticide dealers was involved in this survey. Dominant weeds in rice paddy field were Echinochloa crus-galli, Eleocharis kuroguwai, Sagittaria pygmaea, Sagittaria trifolia, etc.. Preferred herbicides widely used by farmners were ranked in the following order; butachlor 5GR, pyrazosulfuron-ethyl + molinate 5.07GR, molinate + cinosulfuron 5.08GR, meanwhile, those recommended by pesticide dealers were; pyrazosulfuron-ethyl + molinate 5.07GR, molinate + cinosulfuron 5.08GR, and butachlor 5GR. The guidelines to choose the preferred herbicides was primarily based on the experience, which was occupied about 45%. Approximately 56% of the farmers followed the recommended herbicide dosage and 43% of them applied the herbicides before weed germination (pre-emergence treatment). In addition, most farmers applied herbicides at least two times with systematic application schedule. Application method of granular formulation was broadcasting by hand, while that of sprayable ones was by high-pressure sprayer. Some farmers answered that they had experienced phytotoxicity in the crop by applied herbicides, of which higher experience was observed from the farmers who applied by high-pressure sprayer. It was analyzed significantly that the feasible herbicides to cause phytotoxicity in rice at farmer's level were butachlor 5GR, esprocarb + pyrazosulfuron-ethyl 5.07GR and bensulfuron-methyl + molinate 5.17 GR.

• The Bulletin of The Korean Astronomical Society
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• v.38 no.2
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• pp.69.1-69.1
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• 2013

We describe a survey of quasars in the early universe beyond z=5, which is one of the main sciences of the Infrared Medium-deep Survey (IMS) performed by the Center for the Exploration of the Origin of the Universe (CEOU). We use multi-wavelength archival data such as SDSS, CFHTLS, UKIDSS, and SWIRE, which provide deep images over wide areas sufficient enough for searching high redshift quasars. In addition, we carried out a J-band imaging survey at the United Kingdom InfraRed Telescope (UKIRT) with a depth of ~23 AB and survey area of ~100 $deg^2$, which makes IMS the most suitable survey for finding high redshift quasars at z~7. Also for the quasar candidates at z~5.5, we are conducting observations with the Camera for QUasars in EArly uNiverse (CQUEAN), which are efficient for selecting robust quasar candidate samples in this redshift range. We used various color-color diagrams suitable to the specific redshift ranges, which can reduce the contaminating sources such as M/L/T dwarfs, low redshift galaxies, and instrumental defects. The high redshift quasars we are confirming can provide us with clues to the growth of super massive black holes since z~7. Also by expanding the quasar sample at 5