• Proceedings of the Korean Information Science Society Conference
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• 2004.10c
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• pp.610-612
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• 2004

이동 에이전트는 여러 호스트를 이동하면서 사용자 대신 업무를 수행하는 객체라 할 수 있다. 또한 에이전트간 통신을 통하여 정보를 공유하고 다양한 업무도 수행할 수 있다. 본 논문에서는 이러한 이동 에이전트를 이용하여 전자 세금 결제 서비스인 e-tax System을 설계하였다. e-government의 tax agent는 홈 네트워크화된 각 가정의 계량기로부터 공과금 내역을 획득하게 된다. 이러한 공과금 내역은 tax agent에서 각 가정의 management agent에 전달되고 management agent는 이러한 공과금을 사용자 대신 납부하게 된다.

• Journal of Korea Society of Digital Industry and Information Management
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• v.20 no.3
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• pp.85-99
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• 2024

In this study, as part of an effort to help North Korean defectors adapt to South Korean society in the era of digital transformation, we attempted to analyze factors that affect North Korean defectors' satisfaction with self-employed tax agency services. The research method was analyzed using exploratory factor analysis and structural equation techniques using the LISREL statistical package. The research results are summarized as follows. First, the factors affecting the satisfaction of North Korean defector self-employed tax agency service users were identified as tax accountant characteristics and user characteristics. Second, for self-employed North Korean defectors in South Korean society, improving user characteristics is important in the initial settlement stage, strengthening tax accountant characteristics along with user characteristics is important in the mid-term settlement stage, and only strengthening tax accountant characteristics is significant in the long term. These research results are interpreted as having a great influence on the lifestyle and culture of North Korean society where North Korean defectors lived.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.3
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• pp.1219-1225
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• 2014

Epigallocatechin-3-gallate (EGCG) is the most abundant polyphenol molecule from green tea and is known to exhibit antioxidative as well as tumor suppressing activity. In order to examine EGCG tumor invasion and suppressing activity against adult T-cell leukemia (ATL), two HTLV-1 positive leukemia cells (HuT-102 and C91-PL) were treated with non-cytotoxic concentrations of EGCG for 2 and 4 days. Proliferation was significantly inhibited by 100 ${\mu}M$ at 4 days, with low cell lysis or cytotoxicity. HTLV-1 oncoprotein (Tax) expression in HuT-102 and C91-PL cells was inhibited by 25 ${\mu}M$ and 125 ${\mu}M$ respectively. The same concentrations of EGCG inhibited NF-kB nuclearization and stimulation of matrix metalloproteinase-9 (MMP-9) expression in both cell lines. These results indicate that EGCG can inhibit proliferation and reduce the invasive potential of HTLV-1-positive leukemia cells. It apparently exerted its effects by suppressing Tax expression, manifested by inhibiting the activation of NF-kB pathway and induction of MMP-9 transcription in HTLV-1 positive cells.

• Journal of Korea Port Economic Association
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• v.39 no.1
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• pp.101-114
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• 2023

With the development of information and communication technology and the growth of e-commerce, the scale of international B2C transactions is expanding, and the scale of overseas direct purchase through online platforms will grow further in the future. However, with the growth of overseas direct purchase, the scale of illegal income is also growing, causing social problems. Under the current Customs Act, if a purchasing agent falsely provides a customs value and a shortage of tax occurs, the purchasing agent and the consumer, the shipper at the time of import declaration, are jointly and severally liable for tax payment. enemy improvement is needed This study proposed opinions on the problem of consumer damage caused by purchasing agents and institutional improvement in the Customs Act to solve it.

• KDI Journal of Economic Policy
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• v.30 no.2
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• pp.185-223
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• 2008

This paper considers a heterogeneous agent dynamic general equilibrium model and analyzes effects of an increase in labor income tax rate on labor market and the aggregate variables in Korea. The fiscal policy regarding how the government uses the additional tax revenue may take the two forms: 1) general transfer and 2) earned income tax credit (EITC). The model features are as follows: 1) Workers are heterogeneous in their productivity. 2)Labor is indivisible, hence the analysis focuses on the variation in labor supply through the extensive margin in response to a change in fiscal policy. 3) The incomplete markets are introduced, so individual workers can not perfectly insure themselves against risks related to stochastic changes in income or employment status. 4) The model is of general equilibrium, hence it is equiped to analyze the feedback effect of changes in aggregate variables on individual workers' decisions. In the case of general transfer policy, the government equally distributes the additional tax revenue to all workers regardless of their employment states. Under this policy, an increase in the labor income tax rate dampens work incentives of individual workers so that the aggregate employment rate decreases by 1% compared with the benchmark economy. In the case of EITC policy, only employed workers whose labor incomes are below a certain EITC ceiling are eligible for the EITC benefits. Unlike the general transfer policy, the EITC induces low-income workers to participate the labor market to be eligible for EITC benefits. Hence, the aggregate employment rate may increase by 2.7% at the maximum. As the EITC ceiling increases, too many workers can collect the EITC but the benefits per worker becomes too little so that the increase in employment rate is negligible. By and large, this study demonstrates that EITC may effectively raise the aggregate employment rate, and that it can be a useful policy tool in response to the decrease in the labor force due to population aging as observed in Korea recently.

• Journal of the Regional Association of Architectural Institute of Korea
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• v.20 no.6
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• pp.121-129
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• 2018

The present study analyzed what policies are being executed for deteriorated apartments in Japan and what characteristics each policy had in order to examine policy direction and implications for the improvement of vitalization of remodeling business of deteriorated apartments in Korea. The study results are as follows. Japan recognized social problems of deteriorated apartments and pushed forward a national level remodeling actively by preparing financial support of central government and supporting plan by city and province. First, Japan maintained initial performance of buildings through phased maintenance for deterioration of buildings and aimed to reduce environmental load and maintain asset values of buildings through enlarging durability of buildings by responding to lifestyle according to social changes. To this end, they promoted the long life of buildings through the establishment of systematic long term repair plan from the stage of moving in the buildings. Second, in order to reduce the risk of remodeling projects, they prepared an environment where business could be carried out with an easy mind in various aspects by introducing remodeling business registration system and large scale repair construction defect insurance system. Third, they reduced economic burden of main agents of remodeling business with tax preferential treatment and financial support policies. Fourth, they have established remodeling support system based on overall social issues and connected it with social effect that could be obtained through this. The remodeling policies of Japan were carried out in the direction of solving social problems and considering economic aspect rather than just improving individuals' residence environment.

• Journal of Periodontal and Implant Science
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• v.37 no.sup2
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• pp.447-463
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• 2007

Periodontal ligament (PDL) cells have been known as multipotential cells, and as playing an important rolesin periodontal regeneration. The PDL cells are composed of heterogeneous cell populations which have the capacity to differentiate into either cementoblasts or osteoblasts, depending on needs and conditions. Therefore, PDL cells have the capacity to produce mineralized nodules in vitro in mineralization medium which include ascorbic acid, ${\beta}$-glycerophosphate and dexamethasone. In spite of these well-known osteoblast like properties of PDL cells, very little is known about the molecules involved in the formation of the mineralized nodules in the PDL cells. In the present study, we analysed gene-expression profiles during the mineralization process of cultured PDL cells by means of a cDNA microarray consisting of 3063 genes. Nodules of mineralized matrix were strongly stained with alizarin red S on the PDL cells cultured in the media with mineralization supplements. Among 3,063 genes analyzed, 35 were up-regulated more than two-fold at one or more time points in cells that developed matrix mineralization nodules, and 38 were down-regulated to less than half their normal level of expression. In accord with the morphological change we observed, several genes related to calcium-related or mineral metabolism were induced in PDL cells during osteogenesis, such as IGF-II and IGFBP-2. Proteogycan 1, fibulin-5, keratin 5, ,${\beta}$-actin, ${\alpha}$-smooth muscle actin and capping protein, and cytoskeleton and extracellular matrix proteins were up-regulated during mineralization. Several genes encoding proteins related to apoptosis weredifferentially expressed in PDL cells cultured in the medium containing mineralization supplements. Dkk-I and Nip3, which are apoptosis-inducing agents, were up-regulated, and Btf and TAXlBP1, which have an anti-apoptosis activity, were down-regulated during mineralization. Also periostin and S100 calciumbinding protein A4 were down-regulated during mineralization.

• Journal of Korean Society of Forest Science
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• v.90 no.3
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• pp.398-412
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• 2001

The purpose of this study is to examine the roles of the forest-land registry system in the Forest Law of 1908 and the effects this system had on the colonial forest-land policy used in Korea under the influence of Japanese Imperialism. This was started under the Profit-sharing Forest System which was one of the policies for disposing of the Korean national forests. The purpose of this system was to establish forest-land ownership, a fundamental human right. This system was enforced by the Japanese Colonial Government without regard to the customary and important right of Koreans to use the forests, and without considering the distinction between national and private forests. Koreans understood that this system was a warning sign of a tax being imposing on forest-land owners. Furthermore, Koreans thought the Japanese were using this system to deprive them of their forest-land. The strata of Koreans reporting ownership were very limited and included the intellectual(upper-middle) class, higher officials in counties and townships, relatives and relations of these officials, and survey agents. In particular the actual owners could not submit a report registering their land in this system because the required survey cost more than the value of the forest-land. Within the time period specified by the Japanese Colonial Government, about 520,000 registries were reported involving 2.2 million Jung-bo(.9917 hectare) with most of these coming during the last five months of reporting period. Koreans made a reasonable request to extend the deadline, but it was refused. After the reporting period expired there were no follow-up measures such as verification of the reported registrations nor establishment of boundaries between national and private forests. According to Article 19 in the Forest Law of 1908 about 14 million Jung-bo, which was not registered within the reporting period was nationalized. The colonial forest-land policy used in Korea by the Japanese Colonial Government was as follows : (1) to create a large number of national forests in the early period of their rule, (2) to divide these national forests into indispensible national forests and dispensible national forests, and (3) to transfer ownership of the dispensible national forests to colonial Japanese. To achieve the latter, the occupational government needed a method to insure ownership. They devised a tree-planting scheme in which the national forests classified as disposable were "loaned" and then transferred to these Japanese. The actual Korean owners claimed title to this forest-land and asked for the eviction of the new owners but the Japanese occupation government rejected these suits using the excuse that previous Korean owners did not submit the required registration report within the specified time period. In short the Principle of Forest-land Registry was used as a means to consolidate the forest-lands of Korea and distribute large portions of it to Japanese citizens after seizing it from the rightful Korean owners.