• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Journal of dental hygiene science
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• v.15 no.3
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• pp.265-271
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• 2015

This study has an objective not only to be helpful to the understanding about students' career and employment preparation by investigating the present conditions which are related with vocational consciousness and job values of dental hygiene department graduating students. Study subjects were 350 female graduating students in 3-year-course College, dental hygiene department at five areas of Seoul, Gyeonggi, Gangwon and Gyeongnam. Data were analyzed using IBM SPSS Statistics ver. 19.0. Regarding job values, job prospect of dental hygienist is a little developmental (55.2%) and institution hoping to work is dental clinic (43.2%), reasons for employment in major area are good wage and working environment (24.0%). And regarding opinion about job, dental hygienist job is a measure for living income (69.7%). Regarding job selection conditions, 35.0% subjects replied good human relationship. In the questionnaires regarding professional job in vocational consciousness category, results showed high percentages in that 'the occupation is a job in charge of oral health improvement'; regarding academic area, 'scaling should be done better than dentist'; regarding human relationship, 'harmony between colleagues is closely related with job efficiency'; regarding work ethics, 'development of dental hospital (clinic) and dental hygienist is correlated.' In vocational consciousness of study subjects, higher major satisfaction showed significant differences in professional job consciousness and work ethics consciousness (p<0.05) and the correlation results in vocational consciousness areas showed all statistically significant correlations (p<0.01). In case that the characteristic in one type is higher among 4 types, all other types showed high characteristics and also showed high general vocational consciousness.

• Journal of Life Science
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• v.20 no.3
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• pp.381-387
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• 2010

To find offspring of Jeju Black cattle (JBC) produced by embryo transfer (ET) and artificial insemination (AI), a molecular genetic study was carried out in candidate cattle populations collected from cattle farms in Jeju Island, Korea. The genetic marker set was composed of 11 ISAG microsatellite (MS) markers, 11 SAES MS markers selected by our preliminary analysis for population diversity of JBC and two major coat color related genes: MC1R and ASIP. The results showed a combined non-exclusion probability for first parent (NE-P1) that was higher than that recommended by ISAG (above 0.9995), and a combined non-exclusion probability for sib identity of $5.3{\times}10^{-10}$. Parentage analysis showed that the cases identified the candidate's father only (77.0%), mother only (54.0%), and both parents (40.5%) in the candidate offspring population. The ET and AI calves were identified as 14.7% in the in vitro fertilized eggs provided and 32.4% in total population, respectively. However, the result from ISAG marker analysis showed 3 identical allele-combinations in 7 calves, and that from ISAG/SAES MS marker combination also showed 1 identical allele-combination in 2 calves. Data from MS and coat-color gene analyses provided information for complete identification of all animals tested. Because the present JBC population was mostly bred using small nuclear founders through bioengineering techniques such as AI and ET, the genetic diversity levels obtained from MS analysis in the JBC population were relatively lower than those of other cattle populations, including Hanwoo. The results suggested that the more efficient marker combinations, including coat color related genotypes, should be studied and used for constructing a system for identification and molecular breeding of JBC as well.

• Journal of Korean Ophthalmic Optics Society
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• v.19 no.4
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• pp.479-485
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• 2014

Purpose: This study relates to the development of the prism dot-sight combined with the thermal imaging camera. Methods: We have placed a reflector designed to the doublet type in the front of a BS (beam splitting) prism, have placed an OLED panel and a dot reticle generator to the top and bottom of the reflecting surface of the BS prism, and have placed a detachable magnifier between the BS prism and the observer by which the observer can see the magnified image of the OLED panel. By doing this, we were able to configure the new type prism dot-sight combined with the thermal imaging camera. Results: By placing the removable magnifier designed with a new type between the BS prism and the observer, we could design the new type prism dot-sight which performs the role of the dot sight by removing the magnifier during the day-time, and performs the role of the night scope during the night-time by which we can observe the enlarged image of the thermal imaging camera through the BS prism by attaching the removable magnifier. Conclusions: In this study, we have developed the prism dot-sight combined with the thermal imaging camera which is able to play the role of the day or night scope selectively, by disposing the designed magnifier characterized by the focal length of 44 mm, the viewing angle of ${\pm}7.0^{\circ}$, and the MTF value of 0.5 or more at the criterion of 50 lp/mm and the 0.7 field between the BS prism and the observer. By doing so, we could design and fabricate the new type prism dot-sight combined with the thermal imaging camera which can further increase the rapidity of firing and provide more convenience in the mounting of a firearm than the detachable combination of an existing dot sight and an existing night scope.

• Cartoon and Animation Studies
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• s.28
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• pp.79-99
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• 2012

As a type of mass media, cartoon has been changed by political, economic, and social cultural influences. Certainly, sports cartoon also has been influenced by them. Ever since Park Ki Jung's cartoon came out, which was assumed as the first sports cartoon in Korea, sports cartoons had been used as a means of vicarious satisfaction until 1980s. Sometimes they reflected the phases of the era that struggled to overcome poverty, and adversity followed by war. Sometimes they showed people's suppressed feelings against their society. However, in modern society, the perspective of readers changes in various ways because of the influence by postmodernism. They put more weight on individualism rather than on group, they consider individual tastes very important since personal tastes and diversity has been one of significant factors. For these reasons, sport cartoons were no more what they had used to be. By 1990s, sports cartoons had attracted readers' attention again by presenting distinctive characters, and describing fancy sports skills in cartoons trying to escape from cliche story plots such as stories about rivals, competitions, winners-losers composition, and characters' diligence. Moreover, some sports cartoons contained professional contents focusing on expert sport knowledges, and deepen information of sports. From the point of cultural industries view, these tendencies are heavily affected on sportainment industry which stands out as an emerging industry recently. The ultimate purpose of sportainment industries is making a profit by providing entertainment and amusement for their readers beyond sports games. This study focused on influences that the transition of sports cartoons affects sportainment through concrete cases in context of cultural industries since 90s. The study will analyze the concept of sportainment industries, and discuss the process of sports cartoons' transition. Once sports cartoons keep trying to challenge, and make a progress with aggressive changes, it would give great influences not only to sportainment industries but also to other kinds of pop cultural industries.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.37 no.3
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• pp.134-147
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• 2019

The purpose of this study was to analyze the functional unit system of NCS landscape field for correction and supplementation of NCS landscape field and the contents of the four-year college landscape course subject. First, 24 unconsolidated four-year universities were selected, and FGI was conducted and verified for 816 courses in 24 universities. The results of the study are summarized as follows, with three sections three, nine divisions and 65 sub-category. First, landscape design subjects accounted for 40.0% of the subjects organized by four-year universities. In addition, the ratio of 12.9% for ecological landscape, 11.3% for landscape construction, 10.2% for others, 10.0% for landscape information, 6.6% for landscape culture and 3.7% for landscape management was surveyed. Balanced and efficient modification and reinforcement of NCS is required in the future. Second, 10(18.9%) units with matching NCS performance criteria and educational objectives were found to be capable of different units(18.9%), 15(28.3%), and 37subjects with inconsistent NCS unit capability (56.9%). Third, looking at the criteria for the reference of each unit of capability presented by the NCS, it is deemed that one unit of capability should be organized separately to improve the practical ability, since it includes the contents of basic knowledge learning. Fourth, the objectives pursued on the basis of the contents of the NCS capability unit and four-year college curriculum were developed by focusing on the development of unit capabilities in the field of landscape construction and landscape management compared to the field of landscape design. It has been shown that a balance is needed for future development. This study is intended to put forward further research that re-examine specific curriculum assessment criteria that have not been classified in the course of classifications based on the curriculum handbook, which excludes interferences from each school.

• Journal of the Korean Society of Food Science and Nutrition
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• v.35 no.8
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• pp.979-984
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• 2006

Although iron is essential for many physiological processes, excess iron can lead to tissue damage by promoting the generation of reactive oxygen species (ROS). There is increasing evidence that ROS might play an important role in the pathogenesis of cardiovascular disease. However, the effects of iron excess on platelet function and the thrombotic response to vascular injury are not well understood. We examined the effects of iron excess-induced oxidative stress and the antioxidants on platelet aggregation. Oxidative stress was accessed by either free iron $(Fe^{+2})$ or hydrogen peroxide $(H_2O_2)$, as well as their combination on washed rabbit platelets (WPs) in vitro. When WPs were stimulated with either $Fe^{+2}$ alone or a subthreshold concentration of collagen, which gave an aggregatory curve with a little effect, and a dose dependent increase in platelet aggregation was observed by increasing concentrations of $Fe^{+2}$ with $H_2O_2$. This aggregation was associated with the iron-catalyzed formation of hydroxyl radicals from $H_2O_2$, and were inhibited by NAD/NADP (proton acceptor), catalase $(H_2O_2\;scavenger)$, tiron (iron chelator), mannitol (hydroxyl radical scavenger), and indomethacin (cyclooxygenase inhibitor), but not by NADH/NADPH (proton donor), superoxide mutase, and aspirin. However, NADH/NADPH, an essential cofactor for the antioxidant capacity by the supply of reducing potentials, showed the effect of an enhanced radical formation, suggesting a role for NADH/NADPH-dependent oxidase. These results suggest that iron $(Fe^{+2})$ can directly interact with washed rabbit platelets and this aggregation be mediated by OH formation as in the Fenton reaction, inhibited by radical scavengers.

• Journal of the Korean Society of Food Science and Nutrition
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• v.35 no.8
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• pp.1076-1087
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• 2006

The purpose of this study was to identify critical control points of service encounter by types of restaurants in order to manage moment of truth when customers encounter services. Questionnaires were collected from 812 customers (aged 15 years or older) who had used restaurants in Seoul, from October 24, 2005 to November 6, 2005. The main results of this study were as follows: Statistically significant differences were shown between importance and performance of interaction quality, physical environment quality and outcome quality. Significant differences were also shown in importance and performance of interaction and physical environment quality, and performance of outcome quality by restaurant types but no significant difference was indicated in importance of outcome quality by restaurant types. That is, the importance of outcome quality, which means the quality of food, was regarded as important by customers who use restaurants regardless of types of restaurants. The result of examining interaction quality showed that family restaurants managed waiting customers quite well and provided information on the Internet homepage. Performance of responding to customers with complaints was rated the highest in family restaurants. Regarding physical environment quality, importance and performance scores significantly differed by types of restaurants in order of fine-dining restaurants, family restaurants, and fast-food restaurants. In terms of service encounter quality, items whose importance scores were high but performance scores were low in importance-performance analysis matrix were 'quality of provided food is always uniform' and 'the space between other tables is enough' for fine-dining restaurants. In family restaurants, 'size of chairs or tables is enough', and 'the space between other tables is enough' were included in the items, while 'interior facilities are attractive', 'size of chairs and tables is enough', and 'the space between other tables is enough' were included in the items in case of fast-food restaurants. A difference was indicated depending on types of restaurants.

• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.45 no.4
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• pp.9-21
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• 2008

In this paper, we propose a GNSS-based RF receiver, A high precision localization architecture, and a high sensitivity localization architecture in order to solve the satellite navigation system's problem mentioned above. The GNSS-based RF receiver model should have the structure to simultaneously receive both the conventional GPS and navigation information data of future-usable Galileo. As a result, it is constructed as the multi-band which can receive at the same time Ll band (1575.42MHz) of GPS and El band (1575.42MHz), E5A band (1207.1MHz), and E4B band (1176.45MHz) of Galileo This high precision localization architecture proposes a delay lock loop with the structure of Early_early code, Early_late code, Prompt code, Late_early code, and Late_late code other than Early code, Prompt code, and Late code which a previous delay lock loop structure has. As we suggest the delay lock loop structure of 1/4chips spacing, we successfully deal with the synchronization problem with the C/A code derived from inaccuracy of the signal received from the satellite navigation system. The synchronization problem with the C/A code causes an acquisition delay time problem of the vehicle navigation system and leads to performance reduction of the receiver. In addition, as this high sensitivity localization architecture is designed as an asymmetry structure using 20 correlators, maximizes reception amplification factor, and minimizes noise, it improves a reception rate. Satellite navigation system repeatedly transmits the same C/A code 20 times. Consequently, we propose a structure which can use all of the same C/A code. Since this has an adaptive structure and can limit(offer) the number of the correlator according to the nearby environment, it can reduce unnecessary delay time of the system. With the use of this structure, we can lower the acquisition delay time and guarantee the continuity of tracking.