• The Journal of the Korea Contents Association
• /
• v.20 no.3
• /
• pp.164-178
• /
• 2020

This study was intended to study how social responsibility of small businesses affected tax avoidance. Specifically, it was intended to verify how social responsibility is influenced by tax psychological factors and how it is related to tax avoidance by making it an economic liability factor, an ethical liability factors. For him, the empirical data were reviewed, the questionnaire was prepared, and the collected data was analyzed using SPSS ver. 22.0 and PROCESS MACRO ver. 3.4. The verification showed that corporate economic and ethical responsibilities affected tax avoidance and that legal responsibility did not affect tax evasion, and that tax psychological factors mediated some of the effects of social responsibility on tax avoidance. Judging from the above results, it is doubtful that the prevention of tax evasion would require tax incentives to offset the costs incurred by an enterprise's economic responsibilities, and to establish a strict tax code to prevent one or two tax evasions from spreading throughout the group. In this study, however, there are limitations that arise from differences between variables omitted from the research model and methods of measuring tax hedges. Therefore, further studies using a wider variety of variables are required in subsequent studies.

• Journal of the Korean Magnetics Society
• /
• v.20 no.1
• /
• pp.1-7
• /
• 2010

We investigate the spin dynamics of the magnetic domain wall using the magnetic noise in the magnetic nanowire structure by employing micromagnetic simulations. Magnetic noise due to the thermal fluctuations in ferromagnetic materials is related to magnetic susceptibility and resonance frequency, which are important physical quantities in the study of the spin dynamics. In this study, we present the magnetic noise of the single domain without magnetic domain wall, and with the magnetic domain wall between two magnetic domains in ferromagnetic nanowires. It is confirmed that the Kittel equation with simple ellipsoid model with demagnetizing factor well describe the resonance frequency due to magnetic noise of the single domain. Besides, we find that there is a distinguishable additional resonance frequency, when a magnetic domain wall exists. It is verified that the additional resonance frequency is originated from the magnetic domain wall, and it is lower than one of the single domain. It implies that the spins inside the domain wall have a different effective field.

• Proceedings of the Safety Management and Science Conference
• /
• 2011.04a
• /
• pp.731-746
• /
• 2011

The successful and sustainable growth of SMEs depends on their ability of strengthen their competitiveness in quality and cost and service more than anything else as a fundamental of operation. Among these key competitive factors of SMEs, quality is the most critical factor in manufacturing business fields. Because quality strongly influence cost and service performance on this manufacturing business field. There are many different ways to improve the quality performance but it needs proper management decision to choose the best way what can maximize outputs with minimum inputs. And it needs effective measurement methods and some indicators to analysis the quality performance properly. The quality cost is one of the simplest key indicators to measure the quality performance and the effectiveness of quality related management decisions. The major purpose of this study is to diagnose the categorized current level of actual quality cost of local SMEs to maximize their quality management effectiveness through comparing their level with others what's expressed in early studies. In this study, through survey on local SMEs, we found that their average annual quality cost ratio versus turnover - Total amount of annual quality cost divided by annual turnover - is around 3.69% excluded some SME's performances what have different quality control measures with others. And we found some results what corresponded with the early studies on the correlations between those categorized quality costs factors and some discrepancies between some of the literature model and the early case study results as follows. There were negative correlations between the Prevention costs and the External failure costs, and the Appraisal costs and the External failure costs, and there was positive correlation between the Appraisal costs and Internal failure costs same as early studies. But, we couldn't found any strong negative correlations between the Cost of control - Preventive costs & Appraisal costs - and the Cost of Failure of control - Internal & External failure costs -. It reveals not only the lack of effectiveness on their preventive or appraisal activities but also it can reveal there were so many effective ways to prevent the failure costs properly such as some innovative investment on Factory automation includes Error Proofing and more preventive actions to improve the effectiveness of the typical management methods likes CE (Concurrent Engineering), APQP (Advanced Product Quality Planning), FMEA (Failure Mode & Effect Analysis) etc.

• Archives of Pharmacal Research
• /
• v.25 no.5
• /
• pp.655-663
• /
• 2002

Liver fibrosis is a prepathological state wherein damaged liver tissues in chronic liver diseases, such as hepatitis, are not repaired to normal tissues, but converted to fibrous tissue. 5-(2-Pyrazinyl)-4-methyl-1,2-dithiol-3-thione (oltipraz), a cancer chemopreventive agent, is effective against a wide variety of chemical carcinogens. Recently, we reported that oltipraz inhibits liver fibrogenesis (Kang et al., 2002). In the present study, the effects of oltipraz in combination with dimethyl-4,4'-dimethoxy-5,6,5',6'-dimethylene dioxybiphenyl-2,2'-dicarboxylate (DDb) on dimethylnitrosamine (DMN)-induced liver fibrogenesis were assessed in rats. Oltipraz (30 mg/kg body weight, po, 3 times per week for 4 weeks) was found to inhibit the increases in plasma ALT, AST and bilirubin by DMN, whereas DDB (30 mg/kg body weight, po, 3 times per week for 4 weeks) attenuated the increases in the plasma ALT and bilirubin. The lowered plasma protein and albumin contents in DMN-treated rats were completely restored by oltipraz, but not by DDB. DDB decreases liver cell injury and inflammation through inhibition of nuclear factor-kB. DMN increased the accumulation of liver collagen, as indicated by the increase in the 4-hydroxyproline content in liver homogenates, which was reduced by treatment with oltipraz, but not by DDB. Given the differential effect between oltipraz and DDB, the potential enhancement of antifibrotic efficacy by the drugs was assessed in the animal model. Despite the minimal effect of DDB on DMN-induced fibrogenesis, DDB (5-25 mg/kg), administered together with oltipraz (25-5 mg/kg), showed an additive protective effect against hepatotoxicity and fibrosis induced by DMN, which was shown by the blood chemistry parameters and histopathological analysis. The adequate composition ratio of oltipraz to DDB was 5:1. These results provide information on the pharmaceutical composition, comprising of oltipraz and DDB as the active components, for the treatment and/or prevention of liver fibrosis and cirrhosis.

• Korean Journal of Environment and Ecology
• /
• v.29 no.3
• /
• pp.410-420
• /
• 2015

In order to estimate the influence of environmental factors on zooplankton communities in lentic freshwater ecosystems, 20 reservoirs and wetlands were monitored by season in 2013. A total of 109 species of zooplankton were identified during the study period. Zooplankton assemblage showed a different distribution in its density and diversity in accordance with the seasons. In particular, the density of zooplankton (98 species and 603ind. L-1) was the most in autumn when compared to the other seasons. In order to effectively analyze zooplankton distribution that are affected by various environmental factors, a Self-Organizing Map (SOM) was used, which extracts information through competitive and adaptive properties. A total of 11 variables (8 environment factors and 3 groups of zooplankton) were patterned on to the SOM. Based on a U-matrix, four clusters were identified from the model. Among zooplankton communities, rotifer displayed a positive relationship with water temperature, and cladocerans and copepod were positively related to conductivity, chlorophyll a, and nutrient factor (i. e. TN and TP). In contrast, high dissolved oxygen appeared to have a negative effect on zooplankton distribution. Consequently, the SOM results depicted a clear pattern of zooplankton density clusters partitioned by environmental factors, which play a key role in determining the seasonal distribution of zooplankton groups in lentic freshwater ecosystem.

• Informatization Policy
• /
• v.27 no.3
• /
• pp.56-81
• /
• 2020

The purpose of this research is to empirically examine the effects of motivation and skill for digital devices and the Internet on the use of online services in the severely disabled people. In addition to the general effect of digital divide, particularly for the case of severely disabled people, the effects of physical and mental inconvenience of individuals were taken into account and the moderating effect was confirmed by classifying the groups that need help with online activities and those that do not. The 2018 Digital Divide Survey data of the National Information Society Agency was used for the study. As a research method, path analysis and multi-group analysis using a sequence access model to Internet use were performed. As a result, it was confirmed that even in the case of the disabled, the motivational factor affects the skill for digital device operation and Internet use, and this access skill sequentially affects the use of online services. In particular, it was found that the effect of strategic and technical skill for internet use is the most important for the use of online services for the disabled rather than the motivation or a simple operational skill for digital devices. In addition, it was found that even in the disabled group, those requiring help in using the Internet was more passive in using the online service than the rest in the group. The results of this study suggest the need for stronger capacity for physical access as well as support in building strategic and technical skills that enhance responsibilities and protect from risks in using the Internet among the people with disabilities.

• Korean Journal of Microbiology
• /
• v.39 no.3
• /
• pp.175-180
• /
• 2003

Microbial Fe(III) reduction is an important factor for biogeochemical cycle in anaerobic environments, especially sediment of freshwater such as lakes, ponds and rivers. In addition, the Fe(III) reduction serves as a model for potential mechanisms for the oxidation of organic compounds and the reduction of toxic heavy metals, such as chrome or uranium. Shewanella putrefaciens DK-1 was a gram-negative, facultative anaerobic Fe(III) reducer and used ferric ion as a terminal electron acceptor for the oxidation of organic compounds to $CO_{2}$ or other oxidized metabolites. The ability of reducing activity and utilization of various electron acceptors and donors for S. putrefaciens DK-1 were investigated. S. putrefaciens DK-1 was capable of using a wide variety of electron acceptor, including $NO_{3}^{-}$, Fe(III), AQDS, and Mn(IV). However, its ability to utilize electron donors was limited. Lactate and formate were used as electron donors but acetate and toluene were not used. Fe(III) reduction of S. putrefaciens DK-l was inhibited by the presence of either $NO_{3}^{-}$ or $NO_{2}^{-}$. Further S. putrefaciens DK-1 used humic acid as an electron acceptor and humic acid was re-oxidized by nitrate. Environmental samples showing the Fe(III)-reducing activity were used to investigate effects of the limiting factors such as carbon, nitrogen and phosphorus on the Fe(III) reducing bacteria. The highest Fe (III) reducing activity was measured, when lactate as a carbon source and S. putrefaciens DK-1 as an Fe(III) reducer added in untreated sediment samples of Cheon-ho and Dae-ho reservoirs.

• Environmental and Resource Economics Review
• /
• v.19 no.2
• /
• pp.361-382
• /
• 2010

In 2005, the Korean government decided to postpone the introduction of competition up to 2009 in the power plant service industry. Thus, the purpose of this study is to analyze the efficiency changes and the determinants of international competitiveness of Korean power plant service industry by the comparison between before and after 2006. The sample used in the estimation of efficiency is six firms III Korean power plant service sector for the period of 2003~2008. According to the results, technical efficiency before 2006 (2003~2005) is 0.865 and that after 2005 (2006~2008) is 0.947, which implies that efficiency has been improved after the delay of introduction of competition. In addition, according to the analyses based on the diamond model of Porter using survey data, demand condition has been ranked first in the determinants of international competitiveness. The second and the third important conditions are government and input factor ones. Firm's strategy/structure/competitiveness condition is the most weak condition. Therefore, it would be necessary for firms to improve this condition for competitiveness.

• Journal of The Korean Society of Agricultural Engineers
• /
• v.62 no.4
• /
• pp.75-86
• /
• 2020

The purpose of this study is to develop a technology for estimating rice growth and damage effect according to bacterial leaf blight using UAV multi-spectral imagery. For this purpose, we analyzed the change of aerial images, rice growth factors (plant height, dry weight, LAI) and disease effects according to disease occurrence by using UAV images for 3 rice varieties (Milyang23, Sindongjin-byeo, Saenuri-byeo) from 2017 to 2018. The correlation between vegetation index and rice growth factor during vegetative growth period showed a high value of 0.9 or higher each year. As a result of applying the growth estimation model built in 2017 to 2018, the plant height of Milyang23 showed good error withing 10%. However, it is considered that studies to improve the accuracy of other items are needed. Fixed wing unmanned aerial photographs were also possible to estimate the damage area after 2 to 4 weeks from inoculation. Although sensing data in the multi-spectral (Blue, Green, Red, NIR) band have limitations in early diagnosis of rice disease, for rice varieties such as Milyang23 and Sindongjin-byeo, it was possible to construct the equation of infected leaf area ratio and rice yield estimation using UAV imagery in early and mid-September with high correlation coefficient of 0.8 to 0.9. The results of this study are expected to be useful for farming and policy support related to estimating rice growth, rice plant disease and yield change based on UAV images.

• The Journal of Industrial Distribution & Business
• /
• v.10 no.11
• /
• pp.35-47
• /
• 2019

Purpose: Current study focused on investigating the effects of the self-dissociation as a thought in which consumers dis-identify or dissociate with the threatened in-group and the escapism as a tendency of consumers' distracting themselves and avoiding their thoughts about the in-group under severe but adoptable criticism by turning their attention elsewhere on across-domain compensatory consumption intention. And It explored not only the positive roles of undesirability thought against the in-group in consumers' forming the self-dissociation and the escapism, but also the effects of negative emotion to the in-group felt at the place of being exposed to the criticism against the in-group on the escapism. Research design, data, and methodology: The experiment was performed with the in-group-threatening single factor within-subject design. Questionnaire data were collected from 196 undergraduate students, and the data were used to testing research hypotheses by structural equation model of Amos 21.0. Results: First, both the self-dissociation of consumers' dis-identifying with the in-group criticized severely by others and the escapism of their deliberately directing their thoughts and distracting their attention away from thinking the in-group positively influenced on the across-domain compensatory consumption intention. Second, the negative emotion positively influenced on the escapism. Third, the undesirability thought to the in-group under the severe criticism positively effected on the self-dissociation as well as the escapism. Putting in the nutshell, the findings of this study are consistent with the idea that consumers can overcome the negative self-discrepancy on one dimension of their social identity by distracting themselves and avoiding thinking about the threatened in-group to find meaning on another dimension which might lead them to the place of doing the across-domain compensatory consumption. Conclusions - Focusing on the results of this study, checking which aspects of consumers' social identity are linked to products or brands is at issue to marketers when the consumers are faced with the criticism against the in-group. The marketers should build the messages about their products or brand not related to the checked aspects, and communicate the messages, to lead the consumers to the place of doing the across-domain compensatory consumption by their products or brands.