• Journal of Korean Society of Environmental Engineers
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• v.34 no.12
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• pp.847-854
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• 2012

The demand for noise barriers and necessity for the installation are highly growing because residential areas have become diverse and locational priority is changed to consider how to approach highway easily. However, public annoyance to the noise generated from highway is continued despite lots of noise barrier are installed. Moreover, there are growing concerns to maintain noise barriers to be free from losing transparency, dust stack, and shock fracture. To resolve these issues, it is suggested to develop new polymer materials and conceptually new noise barrier. In this study, as a first step to develop a new noise barrier to overcome current technological challenges as well as economic issues, recent research trends have been analyzed and found the direction for the future research in terms of material, supplementary function, and patterning.

• Management & Information Systems Review
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• v.28 no.2
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• pp.21-39
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• 2009

This study examines the international differences in tax compliance and relates these differences to selected determinants of tax morale and Hofstede's Cultural dimensions. The findings of the empirical investigation of data from 38 countries during 5 years(2000-2004) indicate that tax compliance is highest in countries characterized by high economic freedom, high effective competition laws, high government transparency, low shadow Economy, and low power distance. It shows that a powerful deterrent to tax evasion is the creation of a tax morale. Where individuals can exercise their economic rights in terms of economic freedom, important equity market and effective competition laws, in a safe environment that improves their quality of life, they are more prone to view tax compliance as less of a burden and more of a citizenship duty. Our results indicate that policymakers should consider cultural values when designing tax compliance legislation and investigating possible behavior irregularities.

• Journal of Environmental Science International
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• v.21 no.11
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• pp.1349-1360
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• 2012

This study presented the phytoplankton communities of the three lakes (Sayeon, Daeam, Hoeya ) using for drinking water in the Ulsan reservoir. The water storage of the Lake Sayeon, Daeam and Hoeya were 25, 13, 21 million ton respectively and most of which were being utilized for industrial and residential purposes. The total precipitation of the Ulsan region in 2010 was 1,162 mm, decreasing 10 % from 1,275 mm of the annual. As for pollutant loads, BOD and TN discharge loads of Daeam was the highest with 3,277 kg/day, 1,931 kg/day and 90 % of them were came from non-point pollutant sources. TP discharge loads showed the highest in the lake Hoeya with 643 kg/day and 97 % of them were came from point sources as household, industry and livestock. We assessed water quality of the lake Sayeon, Daeam and Hoeya using 17 variables. The water quality assessment found that the lake Daeam met the fourth to fifth grade because of high concentration of COD, SS and chlorophyll-a. Eutrophication assessment was conducted by revised Carlson's Index (TSIm, Aizaki) and found that Lake Daeam was more eutrophicated than the other two lakes all the year through as for chlorophyll-a, transparency and the total phosphorus (TP). A total of 95~111 phytoplankton species were identified from the three lake samples. Among them, the largest number of species were Chlorophyceae with 35~51, followed by Bacillariophyceae with 36~45, Cyanophyceae with 9~11, and Cryptophyceae with 6~9 species. The total cell number of phytoplankton was the highest in February (15,254 cells/mL) with Bacillariophyceae in the lake Daeam and the seasonal succession shows that Bacillariophyceae (Stephanodiscus spp.) in the spring, Cyanophyceae (Anabaena spp.) in the summer and the autumn, Bacillariophyceae (Stephanodiscus spp.) in the winter.

• Journal of Environmental Science International
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• v.23 no.7
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• pp.1321-1332
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• 2014

The key objective of this study was to evaluate trophic state and empirical water quality models along with analysis of fish trophic guilds in relation to water chemistry (N, P). Trophic state index (TSI), based on total phosphorus (TP) and chlorophyll-a (CHL), ranged between oligotrophic and hypereutrophic state, by the criteria of Nurnberg(1996), and was lower than the trophic state of total nitrogen (TN). Trophic relations of Secchi depth (SD), TN, TP, and CHL were compared using an empirical models of premonsoon (Pr), monsoon (Mo), and postmonsoon (Po). The model analysis indicated that the variation in water transparency of Secchi depth (SD) was largely accounted (p < 0.001, range of $R^2$ : 0.76-0.80) by TP during the seasons of Mo and Po and that the variation of CHL was accounted (p < 0.001, $R^2=0.70$) up to 70% by TP during the Po season. The eutrophication tendency, based on the $TSI_{TP}$ vs. $TSI_{N:P}$ were predictable ($R^2$ ranged 0.85-0.90, p < 0.001), slope and y intercept indicated low seasonal variability. In the mean time, $TSI_{N:P}$ vs. $TSI_{CHL}$ had a monsoon seasonality in relation to values of $TSI_{N:P}$ during the monsoon season due to a dilution of reservoir waters by strong monsoon rainfall. Trophic compositions of reservoir fish reflected ambient contents of TN, TP, and CHL in the reservoir waters. Thus, the proportions of omnivore fish increased with greater trophic conditions of TP, TN and CHL and the proportions of insectivore fish decreased with greater trophic conditions.

• Journal of the Korea Fashion and Costume Design Association
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• v.9 no.1
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• pp.1-11
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• 2007

This study suggests the new technique to express the texture that copes with the demands of the times by trying to apply the new Nuno-felt technique, to the silk, the representative material for emotion, in order to provide the basic data for the development of highly value added and competitive materials in the domestic and international markets as well as to meet the demand of consumers in the high emotion age pursuing the idiosyncrasy and qualify enhancement. Nuno-felt is the felting technique that places the wool of desired thickness on the thin fabric using wools and various kinds of fabric materials and rubs them. The samples are 3 kinds of silk including plain Chiffon with different touch, Pongee and Organza and Merino Wool, the best quality wool of wools. As a result, beyond the simple surface effect from the silk showing the superior drape feature with one color and soft wool, the Nuno-felt technique created the feminine as well as masculine, classic and modem image. Furthermore, the harmony of opacity and transparency produced the new dynamic and dimensional texture with the combination of different emotions through the visual emotion of different grey colors and rough, crude and soft touch. This study suggested the possibility that the Nuno-felt technique could create the new emotional materials for the modem sense by combining the materials with different features from the wools unlike the traditional simple felt technique.

• Journal of the Korea Society of Computer and Information
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• v.19 no.12
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• pp.339-348
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• 2014

This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

• Journal of Environmental Science International
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• v.9 no.1
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• pp.1-11
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• 2000

A study on the variational characteristics of water quality and phytoplankton biomass by principal component analysis(PCA) was carried out in Kogum-sudo from February to October in 1993. We analyzed PCA on biological factors such as chlorophyll a and phytoplankton cell numbers for centric and pennate diatoms, phytoflagellates, and total phytoplankton as well as physico-chemical factors as water temperature, salinity, transparency, dissolved oxygen(DO), saturation of DO, apparent oxygen utilization (AOU), chemical oxygen demand(COD), nutrient (ammonia, nitrite, nitrate, phosphate and silicate), N/P ratio and suspended solid(SS). The source of nutrients supply depended on the mineralization of organic matters and inputs of seawater from outside rather than runoff of freshwater. The phytoplankton biomass was changed within short interval period by nutrients change. And it was controlled by the combination of several environmental factors, especially of light intensity, ammonia and phosphate. The marine environmental characteristics were determined by the mineralization of organic matters in winter, by runoff of freshwater including high nutrients concentration in spring, by ammonia uptake and high phytoplankton productivity in summer, and phosphate supplied input seawater from outside of Kogeum-sudo in autumn. And Kogum-sudo was separated with 2 regions by score distributions of PCA. That is to say, one region was middle parts of straits which was characterized by the mixing seawater and the accumulated organic matters, other one region was Pungnam Bay and the water around Kogum Island which was done by high phytoplankyon biomass and productivity year-round.

• Lingua Humanitatis
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• v.5
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• pp.167-192
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• 2003

When Hart Crane′s poem cycle The Bridge was published in 1930, a group of influential reviewers accused Crane of immaturity, sentimentality, and lack of focus. They condemned crane′s wayward, fuzzy mysticism as backwards-looking and self-defeating. Even sympathetic critics, such as Harold Bloom, have consistently portrayed Crane′s poetry as the pyrotechnic final fizzle of late romanticism. These persistent, public reservations, however, have not prevented an impressive proliferation in secondary literature concerning Crane since the late 1960s. His promiscuity, alcoholism, erratic behavior, relative poverty, tragic death, and total commitment to art have since earned him the labels of New World Rimbaud and proto-Beat. His colorful career thus explains in part his retrospective fame. Nevertheless, living hard and dying young do not guarantee artistic immortality. This article poses questions as to why Crane has mattered so much to subsequent generations of U.S. readers and what these readers find so compelling in his poetry. The answer, I would argue, lies in Crane′s idiosyncratic use of language. Far from striving for transparency, he writes in an inimitably obstructive, artificial manner. There is something seductive and absurd in his wild use of words here, I would further argue, we discover the reason behind both Crane′s enduring appeal and his supposed inadequacy as a writer. Crane did "torture" syntax, semantics, and conventional associations, not because he saw his unusual language as an eccentric mannerism but because he saw it as a tool in the service of constructing a "myth of America" and reintegrating the human and divine. Understanding thy he considered this to be the case clarifies Crane′s achievement and illuminates why his work still seems so relevant today.

• Korea Journal of Hospital Management
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• v.22 no.3
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• pp.74-87
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• 2017

Purposes: The purpose is to establish the direction of healthcare R&D through private nonprofit organization. Methodology: The data is divided into two groups: 12 physicians and pharmacists, and 16 persons including professors related to university donation, non-profit foundation executives. Each group was subjected to two Delphi surveys. To analyze the validity of the opinion, the content validity ratio and the consensus of experts were verified. Findings: Funding should be invested in 'development research' and 'application research'. The factors that hinder the donation culture are 'donation prevention system such as tax imposition system and rebate double penalty system', 'insufficient motivation of fund raising person', and 'lack of fund specializing specialist'. The fund raising strategy should be centered on a small number of large donors or a balance between large and small donors. The fund raising target should be effective to raise funds for corporate and individual donors. It is necessary to clarify the purpose of the social problem to be solved by the campaign strategy for promoting donation, to announce the validity of the trust and transparency of the institution, and to emphasize the social investment by the private sector. Practical Implications: It is necessary to present directions through private nonprofit organizations for the future development of healthcare R&D. The legal and institutional deficiencies of the domestic nonprofit organization fundraising infrastructure should be improved. In order to create a social investment climate, it is necessary to improve the awareness of donations and develop various donation programs for the private sector.

• The Journal of Fisheries Business Administration
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• v.33 no.1
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• pp.87-107
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• 2002

The sea of north-east Asia is biologically interrelated and one country's mishap in the management of fisheries could have a critical effect upon the other. Accordingly under the TAC system adopted by all the countries of Korea, Japan and China, the mismanagement o( trans-boundary fish stocks under the provisional fisheries agreement prior to the delimitation of EEZ could lead to the irrevocable depletion of fisheries resources in case of absence of close cooperation among the countries concerned. To tackle the problems above, it is necessary, from a short term perspective, to promote the combined efforts to do researches on fisheries resources, find ways to improve the transparency of fisheries management, adjust the fisheries management regulations of each country, standardize fishing gears and methods, and exchange fisheries-related statistics and data for socio-economic analysis and strengthen joint research activities for the mutual benefits. From a longer term prospective, regional fisheries organization need to be set up to oversee the whole area of north-east Asian sea. The organization as such could play a role in adjusting the conflicting interests of Korea, Japan and China, and efficiently manage the fisheries resources, which is complex and challenging in nature. In addition, unlike China, the historical fisheries relationship between Korea and Japan, spirit of reciprocity and the Article 62 of the United Nations Convention On the Law Of Sea need to be taken into account when seeking for fisheries cooperation between the two countries through the international specialization. In other words, the data obtained through the joint researches on the fisheries resources for the specific ocean along with such factors as capital, labor, fisheries technology and consumption of fish products could be used to assign the specific sector of fisheries to the country who has a comparative advantage, thus achieving the mutually benefiting results Up to the present, concerted efforts by Korea, Japan and China on the fisheries cooperation have been consistently made, but the results have yet to be materialized, It is also beyond doubt that governmental consultations among the countries should be made on a consistent basis, but non-governmental organizations' exchanges and related joint researches will more likely help bring about the desired fruition in a shorter time.