• Management & Information Systems Review
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• v.30 no.1
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• pp.71-86
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• 2011

The existing tax law provides that alloted resident tax on corporation tax is apportioned in accordance with the number of employees and total building area as of the end of business year. Through a case analysis, however, this study found that such apportionment is not applied to businesses whose operation was already withdrawn as of the end of business year. To solve this problem, the study proposed that the apportionment of alloted resident tax on corporation tax should be made in accordance with the number of employees and total building area in the middle of business year and a standard of corporation tax assessment, that is, sales assessed according to the value-added tax law. This proposal already proved to be reasonable by lots of actual cases that showed the realization of balance in taxation. To make more precise standards of the above mentioned apportionment, then, the study proposed that in the ordinance of the local tax law, 'as of the end of business year' should be replaced by 'in the middle of business year'. In addition, 'in the middle of business year' should be defined as 'in the period of continuous business' from the date of business end in the previous year to the date of business end in the present year and the length of the period should be calculated by month. These moves would bring more transparent and balanced local tax assignment than present under the local tax law.

• Journal of Digital Convergence
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• v.16 no.5
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• pp.43-53
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• 2018

Recently, public service for the improvement of quality of life and life support such as safety, aging, disaster, welfare, housing, economy, urban environment, traffic etc are actively developed based on open public data, and the spread of the network and the necessity of everyday life, smartphones are playing a role in providing public services. Currently, the development of science is changing the life expectancy of human beings and changing into social structure in which aged people become bigger due to various social conditions and low fertility and aging problems. However, the elderly who do not have easy access to information are very uncomfortable in dealing with mobile devices with very low accessibility and utilization of public services provided by mobile phones. Therefore, this study recategorizes the condition of the elderly presented in the previous study and identifies the problem through case analysis provided for the elderly. Also, we summarize the hierarchy of the core items of the existing interface design and derive it as an improvement index of the public service design for the improvement of the information accessibility of the elderly, and propose a design method to improve the utilization of the public service provided through the mobile device.

• Korean Journal of Environment and Ecology
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• v.19 no.3
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• pp.287-298
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• 2005

This study was carried out to offer the raw data on conservation of land and natural environment by constructing groups of indicators to objectively and rationally assess the sustainable natural ecosystem and present the direction for establishing and planning the environmental policy. There were selected that four assessment items were biotic, abiotic, qualitative, and functional factor. And there were extracted fifty-six indicators including density, total nitrogen, hemeroby degree, and goods production. As assessment items and indicators were over 0.6, the design of questionnaire showed no great problem. In the results of correlation analysis of assessment indicators, sociality and dominance was highly correlative in biotic factor, soil property and aspect in abiotic factor, naturalized and urbanized index in qualitative factor, and protection of landslide and soil erosion were too correlative. In the results of deciding the dimension by multidimensional scaling, as stress values were from 0.042 to 0.133, index of fit over 0.9, there no statistical problems. In case of X axis, biotic factor was structure, viewpoint in abiotic factor, composition in qualitative factor, and object in functional factor, and Y axis was shaped Into form, range, structure, and activity.

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.46 no.6
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• pp.1-10
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• 2009

In a network-based approach such as Proxy Mobile IPv6 (PMIPv6), the serving network controls the mobility management on behalf of a Mobile Node (MN), thereby eliminating a MN from any mobility-related signaling. Although PMIPv6 is being standardized by the IETF NetLMM WG, PMIPv6 still suffers from a lengthy handover latency and the on-the-fly packet loss during a handover. Therefore, this paper presents an enhanced fast handover scheme for PMIPv6. The proposed handover scheme uses the Neighbor Discovery message of IPv6 to reduce the handover latency and packet buffering at the Mobile Access Gateway (MAG) to avoid the on-the-fly packet loss during a handover. In addition, it uses an additional packet buffering at the Local Mobility Anchor (LMA) to solve the packet ordering problem. We evaluate the performance of the proposed handover scheme using both analytical model and simulation. The numerical analysis shows that the proposed scheme has a relatively shorter handover latency. Simulation results demonstrate that the proposed scheme could avoid the on-the-fly packet loss and ensure the packet sequence.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
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• v.1 no.1
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• pp.94-107
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• 1990

The survey of emotional behavioral problems in elementary school children provide baseline data for understanding, treating and preventing emotional behavioral problems in children. Since children can show different behaviors at home and at school, parents' information alone can lead to underestimate severity and prevalence rate of emotional behavioral problems in children. Thus, the author investigated the different the pattern of emotional behavioral problems in elementary school children by various socio-enviornmental factors in urban(Seoul) and rural area, by employing both parents' and teachers' questionnaire. The results were as follows ; Analysis of Rotter's questionnaire, in which high scores mean more serious emotional behavioral problems than low scores. The mean total problems scores for rural elementary school children were higher than those of Seoul elementary school children, and boys showed higher scores than girls. In relation to grade, mena total problems scores diminished as grade increased up to 4th or 5th, and then relatively high score for the 6th grade. Parent's education had significant effect on the total problem scores, that children of less educated parents showed higher score than children of more educated parents. Likewise the highest score was observed in children of unemployed parents. These results demonstrated that emotional behavioral children are related to various socio-environment factors.

• Journal of Korean society of Dental Hygiene
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• v.2 no.1
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• pp.97-113
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• 2002

This research is an attempt to establish a basic material in discovering the subjective types of the dental coordinators occupational consciousness, utilizing the Q-Method Theory, which is capable of measuring the subjective nature of human being by scientific and systematic method. The characteristics of each type were analyzed so as to have the dental coordinator to possess the desirable understanding of the occupational view together for them to have self-confidence as a lifetime specialty occupation. Upon completion of the study, it was found that there are three types of subjective views pertaining to the occupational consciousness on the dental coordinator. The result on the analysis of the characteristics is as follows : Type 1 is the Taking Serious View on the Patient Service, which priority is placed on kindness and looking after any difficulties of the patient, namely, it is the type that puts the importance on the high level medical examination and treatment based on good service. Because of the kind service to the patient, those under this category considered their job satisfaction have been improved. It goes without saying that they were developing the services, which satisfy themselves, and it was confirmed that they thought that they should make things smooth for any development of problems that may arise between the patient and the dentist. Type 2 is the Taking Serious View on Career and Organizational Strength. This is a type that aims on the systematic nature of the internal job, namely, organizational strength itself viewed from the stand point thai either self-confident or work merit is proportional to experience. This type is to actively treat the problem and endeavor to solve the issue when dissatisfaction is held by the dental hospital system, which is either followed according to the work responsibility or by an organization having an appropriate system on remuneration, Type 3 is the Placing of Importance on the Overall Circumstances. This is the type that places importance on the overall now of the dental hospital, and it is the type, that most greatly recognizes the importance of the role of the dental coordinator. The dental coordinator should provide the sense of reliability to both the dentist and to the staff of the medical examination and treatment and should be able to adjust smoothly the overall now of the medical treatment. The dental coordinator is expected to be a medical service specialist, who is capable to solve the problems of the staff of the medical treatment intuitively and to adjust the relation between the employees. With the above result, it was found that although there was no mutual exclusiveness between the respective types, there are particular characteristics among each type. Therefore, this research has discovered and analyzed the subjective view types relative to the occupational consciousness of the dental coordinator for the proper understanding on the characteristics of each type to enable the dental sanitary students and the graduates of the Dental Sanitary Department, who are aspiring to become dental coordinator, as the basic guide material to be actively utilized.

• Journal of the Korea Society of Computer and Information
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• v.19 no.10
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• pp.221-230
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• 2014

In this study, we propose a learning method that can be extended to take advantage of the knowledge of the various disciplines in the project related to the subject to perform the process of restoring stork. The development program is grade 3.4 Group 4 class hours, grade 5.6 Group 4 class hours, total 8 class hours, and in each class hour, it was designed to be extended such creativity, problem solving skills, communication skills and ability to learn, based on knowledge and concepts of the elementary curriculum related to storks. Content validity was verified using a method consisting of 12 experts to verify the validity of the program. Feasibility evaluation of Lawshe (1975) content validity ratio for the analysis: we used (Content Validity Ratio CVR) calculation formula. As a result of a feasibility study in total 8 class hours, It was analyzed that match with the development effect except for program of grade 3.4 group 4 class hours. grade 3.4 group 4 class hours program was raised this issue for the academic linkage region, was fixed. Later, It is necessary to measure the degree of learning skills improves effectiveness by applying it to the elementary school students in the proposed research program.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.11 no.2
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• pp.89-100
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• 2016

This article analyzes two different strategies that both aim at creating innovative design or problem solving: design thinking and action learning. User-driven innovation strategy that has become more and more popular during the last decades is "design thinking". Based on designerly methods and principles, this strategy was developed by the design consultancy IDEO in the late 90s. Action learning is a pragmatic and moral philosophy based on a deeply humanistic view of human potential that commits us, via experiential learning, to address the intractable problems of organizations and societies. This paper provides a structured analysis and comparison of the two innovation strategies-design thinking and action learning-with the goal to identify potentials to enrich either of the two by merging or adapting specific parts or aspects. Although there are significant differences in both strategies, there are also several similarities in methodology and process design. This article compares process models for action learning and design thinking and highlights the specific differences and similarities. As a result, we suggested a union model of action learning and design thinking, and verified a this model through a case study. We complemented the process of team building and reflection of action learning for union model. Also, we statistically verified through a case study to validate the superiority of the design thinking model which complemented action learning. This article contributes to a better understanding of both-design thinking and action learning, and it may help to improve either of the two strategies to foster social innovation.

• Journal of the Korean Chemical Society
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• v.64 no.1
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• pp.19-29
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• 2020

We analyzed the representations of acid-base models in 4 kinds of Chemistry I and 4 kinds of Chemistry II textbooks of the 2009 revised curriculum, and 9 kinds of Chemistry I textbooks and 6 kinds of chemistry II textbooks of the 2015 revised curriculum in this study. The problems of the textbook were divided into the problems of definitions and the representations of the logical thinking. As a result of the study, the lack of the concept of chemical equilibrium had a problem with the representation of reversible reactions in the definition of the Brønsted-Lowry model in the Chemistry I textbooks of 2009 revised curriculum, it also appeared to persist in Chemistry I textbooks of 2015 revised curriculum which contains the concept of chemical equilibrium. The representations of logical thinking were related to particle kinds of conservation logic, combinational logic, particle number conservation logic, and proportion logic. There were few problems related to representation of logical thinking in Chemistry I textbook in 2009 revision curriculum, but more problems of representations related to logics are presented in Chemistry I textbooks in 2015 revision curriculum. Therefore, as the curriculum is revised, the representations of chemistry textbooks related to acid and base models need to be changed in a way that can help students' understanding.

• The Journal of the Korea Contents Association
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• v.20 no.6
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• pp.26-37
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• 2020

This study examined the status of apartment housing based on the problems of noise and smoking between floors and tried to reflective reconsideration to practice the etiquette of apartment buildings by analyzing their perceptions with big data. The research results are as follows. First, it was confirmed that laws and systems were in place to prevent and solve problems of noise between floors and smoking between floors. Second, local governments and apartments are seeking to solve problems through various activities, but we could see that the problems mentioned above continue to increase. The third, big data analysis results showed that people were divided into four groups of awareness of noise and smoking. Fourth, we could see that the etiquette of apartment housing to solve these problems should presuppose improvement of perception and practicality. We proposed three categories to solve the problem. First, we should practice decorum following changes in the living environment. Therefore, I suggest that continuous research and etiquette book should be published. Second, I think the spirit of mutual respect and consideration is necessary, and suggest the autonomous attention and effort of residents living in apartments. Third, I hope that the etiquette education of apartments will be made in apartments or various educational sites and spread to the culture of living.