• 농업기술회보
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• v.48 no.4
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• pp.4-9
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• 2011

지난 6월 2일 국회에서 열린 농림어업용 면세유 영구화 논의를 위한 토론회가 개최되었다. 현행 "조세특례제한법"에서 1998년부터 각종 세금 등을 면제하여 가격을 인하해 공급하고 있는데, 일정기한 한시적으로 운영하겠다는 취지에서 일몰규정을 두어 운영하고 있어 2012년 6월 말 일몰이 도래할 예정이다. 이에 재연장 방안이 아닌 영구화 방안을 모색 추진하고자 한다.

• Proceedings of the Korea Contents Association Conference
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• 2015.05a
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• pp.245-246
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• 2015

공항면세점 이용객은 항공기 탑승시간으로 인한 제한된 시간으로 인하여 이용객이 느끼는 시간압박과 추가 구매를 유도할 수 있는 충동구매 성향과 이에 따른 영향을 분석하기 위하여 인천국제공항 면세점에서 면세품을 구입한 후 항공기 탑승을 위해 대기중인 이용객 211명을 대상으로 설문조사를 실시하고 이를 분석하였다. 분석결과 충동구매 성향이 낮은 경우 시간압박은 충동구매 행동 및 재구매 의도에 정(+)의 영향을 미치고, 충동구매 성향과 관계없이 만족도는 재 구매 의도에 정(+)의 영향을 미치는 것으로 분석되었다. 본 연구는 시간압박 및 충동구매 성향을 고려한 면세점 운영전략 수립에 반영할 수 있을 것이다.

• Journal of dental hygiene science
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• v.14 no.2
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• pp.176-182
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• 2014

This study aimed to arrive at reasonable and realistic prices for professional tooth cleaning (PTC) in order to expand its clinical utilization. The study involved 214 dental implant patients who received PTC. Cross-tabulation, one-way ANOVA, t-test, and stepwise multiple regression were performed for analysis. The mean satisfaction score was 4.60 points, and 92.5% of all subjects were willing to receive PTC consistently. The most common reason to receive PTC was a feeling of refreshment in 84.7%, and 84.1% were willing to pay for PTC. The mean willingness-to-pay price was 28,100 won, and the mode was 10,000 won. Willingness-to-pay price increased as average monthly income and satisfaction level for PTC were higher. The price also increased with age and was higher in women than men. Suggesting and settling reasonable and realistic prices for PTC are expected to be useful in maintaining the long-term health of the dental implant and reducing socio-economic costs.

• The Journal of Bigdata
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• v.5 no.2
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• pp.1-15
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• 2020

The duty-free industry before COVID-19 has continuously grown since 2000, along with the increase of demand in tourism industry. To cope with the increased demand, the duty free companies have kept the strategies which focused on the sales volume. Therefore, they have developed the ways to increase the volume and capacity, not the efficient operations. In the most of previous research, however, authors have proposed the better strategies for marketing and supporting policies. It is very hard to find the previous research which dealt with the operations like logistics and inventory management. Therefore, in this study, it has been predicted the future demand of frequently purchased items in airport duty free shops based on the estimated number of departing passengers by the linear regression, which concluded with the appropriate inventory level. In addition, it has been analyzed the expected effects by introducing the inventory management policy considering the cost and efficiency of operations. Based on the results of this study, it may be possible to reduce total cost and improve productivity by predicting the excessive inventory problems at duty-free shops and improving cycles of supplying items.

• 농업기술회보
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• v.48 no.4
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• pp.10-12
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• 2011

• KOREAN POULTRY JOURNAL
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• v.42 no.3
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• pp.92-93
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• 2010

• The Journal of the Korean dental association
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• v.24 no.10 s.209
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• pp.847-849
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• 1986

• The Journal of Korean Academy of Prosthodontics
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• v.51 no.4
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• pp.245-251
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• 2013

Purpose: This study was conducted to compare in vivo biofilm formation on titanium surface and zirconia surface. Materials and methods: For biofilm formation on titanium and zirconia in oral cavity, after producing oral appliances using acrylic resin and orthodontic wire tailored to 9 subjects, we made titanium and zirconia specimens ($6mm{\times}6mm{\times}2mm$), fixed them on oral appliances and maintained them in oral cavity of test subjects for 24 and 72 hours. Test subjects who have equipped two pairs of specimens maintained oral hygiene not by using toothpaste but only by tooth brushing. After 24 and 72 hours, we removed and observed specimens through scanning electron microscopy (SEM). Results: Biofilm formation showed large deviation depending on individuals. For formation comparison between titanium and zirconia for 24 hours, zirconia showed less biofilm formation than titanium. Biofilm formation showed large deviation depending on individuals. As for formation comparison between zirconia and titanium, the degree of biofilm formation in zirconia was less than it was in titanium after a lapse of 24 hours. The result of biofilm formation in 72 hours trial show that zirconia has an inclination to formate less biofilm than it was in titanium. Conclusion: Based on the above results, we can conclude that early biofilm formation in oral cavity was influenced by difference of abutment materials.

• Journal of the korean veterinary medical association
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• v.48 no.2
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• pp.75-77
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• 2012

${\lozenge}$ 본 안내문은 부가가치세법 제29조 제5호 라목에 따른 부가가치세 면세대상인 "질병의 예방을 목적으로 하는 동물의 진료용역"이 고시됨에 따라 동물병원에서 세무 및 회계업무 처리시 이해를 돕고자 대한수의사회에서 세무사 및 관계전문가 등의 자문을 통해 작성하였습니다. ${\lozenge}$ 이에 향후 국세청 등 관련 기관의 유권해석에 따라 면세범위 등 내용이 변경이 있을 수 있으니 이점 양해해 주시기 바라며, 추후 변동사항이 발생할 경우 추가 안내하도록 하겠습니다.

• Corrugated packaging logistics
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• v.9 no.41
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• pp.45-49
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• 2002

조세특례제한법(2001. 12.29, 법률 제6538호) 및 농$\cdot$축산$\cdot$임$\cdot$어업용기자재에대한부가가치세율적용에관한특례규정(2001. 12. 31, 대통령령 제17465호)이 개정되어 농$\cdot$어업용기자재에 대하여 면세석유류의 공급이 가능해짐에 따라 면세석유류를 공급받을 수 있는 농업기계와 어업용 시설을 정하고, 콩나물재배업자를 부가가치세 환급 및 면세유류를 공급받을 수 있는 농$\cdot$어민의 범위에서 제외하는 한편, 농$\cdot$어업용기자재부가세환급신청서$\cdot$임업용기자재구매확인서 등 부가치세의 환급 및 면세유류의 공급과 관련되어 필요한 서식을 정하는 등 동규정에서 위임된 사항과 그 시행에 관하여 필요한 사항을 정하려는 것임.