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Analysis of Research Trends in Tax Compliance using Topic Modeling (토픽모델링을 활용한 조세순응 연구 동향 분석)

  • Kang, Min-Jo;Baek, Pyoung-Gu
    • The Journal of the Korea Contents Association
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    • v.22 no.1
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    • pp.99-115
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    • 2022
  • In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

A Study on the Influence Factors on Intention to Continuous Use of Untact Performance Service in Concert Hall (공연장의 언택트 공연서비스의 지속사용의도에 미치는 영향요인 연구)

  • Bang, Sung-Teak;Baek, Jin-Hyoun;Moon, Jae-Young
    • The Journal of the Korea Contents Association
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    • v.22 no.1
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    • pp.283-291
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    • 2022
  • Due to the impact of COVID-19, untact performances where performance videos are recorded, edited and distributed have begun to be activated in a non-face-to-face environment. Performance halls are supporting untact performance services such as video production and broadcasting so that performances can be viewed through online platforms. Therefore, this study intends to study the satisfaction and continued use intention of the untact performance service in the concert hall for experts who have experience using the untact performance service in the concert hall. A total of 9 hypotheses were rejected and 10 hypotheses were adopted as a result of developing and analyzing a research model suitable for the untact performance service of the concert hall by fusion of the information system success model and the expectation inconsistency model. Excluding content quality, it was found that in both system quality and service quality, inconsistency occurs through the comparison of expectations and performance after expectations arise. This positive discrepancy affects satisfaction, and the higher the satisfaction, the higher the intention to continue using it. This study is a basic study on the untact performance service and is expected to provide a new perspective for quality improvement.

A Study on the Job Recognition and Educational Needs of Care Workers according to the Types of Working Place in the Urban Area (일 도시 지역 근무지 형태에 따른 요양보호사의 직무인식과 교육요구도 분석)

  • Park, Hyun Joo;Byun, Sang Hee
    • The Journal of the Convergence on Culture Technology
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    • v.7 no.4
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    • pp.491-501
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    • 2021
  • Purpose: This study is designed to provide care workers with basic data on the development of job training programs for enhancing professionalism of senior care services by identifying and analyzing job recognition and education requirements according to the type of work place. Methods: Data were collected from April to July 2019 from 177 care workers working at the Elderly Care Facilities, Elderly Housing Welfare Facilities and Rehabilitation Facilities in the B Metropolitan City. It was analyzed using the SPSS Win 21.0 Statistical Program. Results: The results of job recognition of care worker according to the type of work place shows as follows. As for health care welfare facilities for senior citizens and residential welfare facilities for the elderly was the highest level for physical change and mobile care protection belonging to basic care protection technologies. For the rehabilitation and welfare facility, human rights and prevention of abuse among senior citizens which is belonging to occupational ethics and attitudes of care workers showed the highest. Conclusion: It is required for differentiated job training to enhance capacity for care workers according to the type of work place, and it is needed to developed systematic and specific customized hands-on training to perform, not for simple knowledge.

Subject Development of Fashion Model utilizing Capstone Design (캡스톤 디자인을 활용한 패션 모델의 교과목 개발)

  • Park, Keun-Jung;Kim, Jang-Hyeon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.22 no.5
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    • pp.108-117
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    • 2021
  • The educational approach using Capstone Design is gradually expanding with the change in social and educational paradigms. Course development utilizing the Capstone Design in models in the department of fashion can create a positive effect in that it enhances the practical capabilities of the fashion model and expands the perspective of various fields related to fashion shows. This study proved the educational efficacy by applying the Capstone Design to the model work presentation course and investigating the implications of the design from the instructor's perspective. The research methods used to guide this course utilizing the Capstone Design were theatrical research and model development research. This study showed that learners' satisfaction for this course combined with Capstone Design was very high, and students were very satisfied with the progress of the class. The instructor's point of view in progressing this course showed the need for education from an in-depth and convergence perspective related to fashion, improvement of temporal and spatial utilization of space, concerns about establishing connections with experts and various industries, and expanding the scope of education through continuous exchanges and cooperation with industry.

Development of Evaluation Factors for Breakwater Rehabilitation (방파제 성능개선을 위한 평가항목 개발)

  • Park, Su-Yeul;Yun, Won-Gun;Kang, Go-Une;Kim, Seok
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.22 no.4
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    • pp.67-74
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    • 2021
  • Domestically, technical condition evaluation for breakwaters has been conducted through safety checks and safety diagnosis. If necessary, maintenance for the facility is conducted. However, in recent years, the need for infrastructure management has been increasing from a life-cycle-cost perspective. For these reasons, the "Sustainable Infrastructure Management Basic Act" was enacted. Previously, only the technical part of the breakwaters was evaluated. However, based on the act, comprehensive management of breakwaters will be possible through performance improvement by adding economic and political evaluations. In this study, evaluation factors and evaluation methods were developed for a breakwater rehabilitation project. The purpose of this study is to present a development direction, items, and methods for the evaluation of breakwater performance improvement to be applied in future practice. This study reviews the concept of maintenance and performance improvement, the literature related to performance improvement, and the project type for the common standard of performance improvement. Evaluation items and evaluation methods for breakwater rehabilitation are suggested to be reviewed by experts. The methodology suggested in this study could be used for preventive maintenance and to reduce accidents.

Transition Program for Youth With Disabilities: Research Trend Analysis and Systematic Review (장애청소년의 전환프로그램 : 연구 동향 분석과 체계적 고찰)

  • An, Su-bin;Park, Hae Yean
    • Therapeutic Science for Rehabilitation
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    • v.11 no.3
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    • pp.23-36
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    • 2022
  • Objectives : This study aimed to provide basic data on intervention strategies that occupational therapists can access by systematically analyzing the intervention and effectiveness for youth with disabilities. Methods : The RISS, PubMed, and Web of Science databases were used to search for papers published between 2006 and 2021. The keywords were "Disability AND Adolescents OR Young adult AND Transition education OR Transition program". Seven papers were selected for analysis, and the full text was reviewed. The keywords and national relations were analyzed and visualized using the WoS (Web of Science) and VOSviewer programs. Results : The participants were classified into five types (ASD or ADHD, ID, DD, and physical disability). The areas used for the intervention were mixed into three categories: occupation (academic), self-management (time), and interaction (personal relations and communication). Sociality and adaptation, quality of life, and at least one of the three categories of daily life activities showed significant improvement. Conclusions : This study can be used as basic data to expand the area where only OTs can contribute while grasping the research trend of the conversion program and presenting the direction of exchange with various experts by organizing the application and its effects.

The Effect of Education on Human tissue donation on Nursing students' Knowledge, Attitude and Perception of death (인체조직기증에 대한 교육이 간호대학생의 지식, 태도, 죽음에 대한 인식에 미치는 효과)

  • Park, Min-Ae;Yoon, Young-sub
    • The Journal of the Convergence on Culture Technology
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    • v.8 no.3
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    • pp.15-23
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    • 2022
  • This study is a non-equivalent control group quasi-experimental design to test the effectiveness of educational programs on human tissue donation for nursing students to change the perception of human tissue donation. The subjects of the study were 75 nursing students located in U city, 38 in the experimental group and 37 in the control group. The data were analyzed using SPSS/WIN 23.0. The average age was 22.39±0.75 years old, women 84.2% and there was no difference in general characteristics and prior data between the two groups. Knowledge (F=-8.921, p<).001, Attitude (F=-5.414, p<).001, perception of death (F=-3.075, p=).004) showed a significant difference, and the educational intervention of nursing students developed to promote human tissue donation showed a positive effect on human tissue donation. When programs to be applied to educational institutions that train not only medical personnel but also experts in other fields must be developed, the establishment and stability of the human tissue donation culture will be solidified. It is also suggested that health care campaigns and education in public educational institutions should be conducted together.

Information Literacy Instructions in the Context of IB Extended Essay: Focusing on the application of I-LEARN Model (IB 확장 에세이 맥락에서의 정보활용교육 - I-LEARN 모형 적용을 중심으로 -)

  • Chung, Jin Soo
    • Journal of the Korean Society for Library and Information Science
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    • v.56 no.1
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    • pp.201-220
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    • 2022
  • This study suggests a theoretical model of information literacy instructions in the context of the Extended Essay included in IB(International Baccalaureate) Diploma Program Core. The study particularly analyzed I-LEARN model as a model to teach and learn with information for inquiry-based learning since the model was developed for the purpose of learning with information. Some school districts in Korea adapted IB programs to address the need for better education. Findings indicate the followings. First, students can achieve deep understanding by applying a model of information literacy instructions that provides scaffolding. Second, the expected roles of school librarians in information literacy instructions for Extended Essay are process specialists, teachers, and instructional partners. Third, I-LEARN model is appropriate as a framework to teach information literacy skills for inquiry needed for Extended Essay. Fourth, I-LEARN assessment rubric is useful in assessing the process and outcomes of students' information seeking and use. Implications include that school librarians should develop themselves as experts in information literacy instructions for inquiry-based learning such as Extended Essay, and that Korean schools recognize the crucial role of school librarians in teaching information literacy skills for inquiry-based learinng.

Verification of Reliability and Validity of Korean Version of Nurse's Job Crafting Scale (한국어판 간호사의 잡 크래프팅 측정도구의 신뢰도 및 타당도 검증)

  • Lee, Do Young;Je, Nam Joo;Kim, Yoon Jung
    • The Journal of the Convergence on Culture Technology
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    • v.8 no.3
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    • pp.339-350
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    • 2022
  • The purpose of this study was to develop and investigate the validity and reliability of the Korean Version of Nurse's Job Crafting Scale. The Korean version of Job Crafting was translated and reverse-translated, and its content validity was verified by experts. Statistics were processed using SPSS/WIN 21.0 and AMOS 21.0 programs through self-report questionnaires for 151 nurses. Exploratory factor analysis and confirmatory actor analysis were performed to verify construct validity, and model fit, concentrated validity, and discriminant validity were confirmed through the analysis results.To verify the criterion validity, correlations with each domain were obtained using the calling scale. For reliability verification, the internal consistency reliability coefficient was calculated and confirmed. Reliability of all 20 job crafting tools was Cronbach's α = .93, with .91 for factor 1 (Increase in structural work resources, 5 questions) and .87 for factor 2 (Increase in structural work resources, 5 questions). The factor 3 (Increase in social work resources, 5 questions) was .83. The factor 4 (Increasing challenging business needs, 5 items) was .87, which was satisfactory for the reliability of internal consistency, and the Korean Version of Nurse's Job Crafting Scale was found to be an applicable tool. This study shows that the Korean Version of the Nurse's Job Crafting Scale is a valid and reliable instrument to assess nurses in Korea.

Study on the Identification of Ship Maneuverability Required for Navigational Officers based on AHP Analysis (AHP 분석 기반 항해사 필요 선박조종성능 식별 연구)

  • Kang, Suk-Young;Ahn, Young-Joong;Yu, Yong-Ung;Lee, Yun-Sok
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.28 no.5
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    • pp.800-808
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    • 2022
  • The International Maritime Organization adopted the interim standards for ship maneuverability in November 1993 for preventing collision of ships at sea and for protecting the marine environment, and based on the accumulated data, in December 2002, the established standards for ship maneuverability were adopted. However, the standards adopted are those at full load, even keel, and at least 90 % of the ship speed at 85 % of the ship's maximum power. Moreover, these standards have limitations in providing information on maneuverability under actual navigational conditions. Therefore, in this study, frequency analysis AHP analysis techniques were studied by consulting navigational officers, captains, and experts, who have significant knowledge on ship maneuverability, utilization of the current standards, and the information necessary for the operation of the actual ship. The results of this study confirmed that the necessary information on maneuverability for the navigational officer operating the vessel is information about the turning circle at a small angle of 5°-10° and z-test information at maneuvering speed, not sea speed. Additionally, in relation to speed control, additional information on deceleration inertia and acceleration inertia is needed than the information on the stopping ability at sea speed and full loaded condition. The derived results are considered to be useful as basic data for preparing guidelines for ship maneuverability necessary for navigational of icers who operate ships.