• Title/Summary/Keyword: 정보수집

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A Study on the Relationship between the Tax Evasion Factors and the Tax Evasion Inclination of Value Added Tax in Korea (부가가치세 포탈요인과 포탈성향에 관한 실증적 연구)

  • Kim, Beom-Jin;Ham, Young-Bok
    • 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).

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A Study on Necessity and Demands of Teachers and Students for Housing Contents in Technology.Home Economics Curriculum of the Middle School (중학교 기술.가정 교과의 주생활 영역 교과내용에 대한 교사와 학생의 필요성 및 요구도 -울산광역시를 중심으로-)

  • Choi, Hye-Mi;Kim, Sun-Joong
    • Journal of Korean Home Economics Education Association
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    • v.19 no.4
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    • pp.75-89
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    • 2007
  • This study has its aim at suggesting new direction of our education to search different ways in housing contents by comparing the necessity perception and demands between teachers and students for housing contents in Technology Home Economics curriculum of middle school. To achieve this aim, I chose middle school teachers in charge of Technology Home Economics and male and female students who are in the first grade in high school in Ulsan. I sent e-mail, mail, and visited researcher to gather the data. I used SPSS +12 statistical package for frequency, percentage, mean, standard deviation, and t-test to analyze the data. Here is the result. First, In the part of application of living place, teachers had necessity perception in use and placement of furniture, and arrangement of objects. Students had necessity perception in the use and placement of furniture, the kind and choice of furniture. Also in the indoor environment and equipment part, both teachers and students had necessity perception in controlling of ventilation, temperature, and humidity. In the part of maintenance repair of housing, teachers had necessity perception in the need for maintenance management but students had necessity perception in house equipments and repair had high necessity perception Second, In housing-related general part, teachers demanded housing for elderly, disabled people, information about future housing and students demanded environmentally friendly living environment, housing for elderly, disabled people. In interior design part, teachers demanded in the expression of interior places through computer, the kind and characteristic of housing material and students demanded the way to reuse old furniture, kind and characteristic of housing material. In the part of housing preparation and occupation, teachers demanded the kind of housing-related occupation and students demanded the housing tax and the process of house purchase or concerned matter. Third, there were some difference of necessity perception and degree of demand between teachers and students. Teachers had higher necessity perception and demand in all part except in demand for housing equipment, maintenance, and environmentally friendly living environment.

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Middle School Home Economics Teachers' Performance Conditions of Self Supervision Related to the Home Economics (중학교 가정과 교사의 교과 관련 자기장학에 대한 수행 실태)

  • Nam, Yun-Jin;Chae, Jung-Hyun
    • Journal of Korean Home Economics Education Association
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    • v.19 no.2
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    • pp.61-75
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    • 2007
  • The method used in this descriptive study is the survey. The purpose of the study is to investigate performances of middle school home economics(HE) teachers regarding the HE subject. Respondents in this study were 177 HE teachers. Questionnaires from HE teachers were collected through e-mails. With the operation of the SPSS/Win (ver10.1) program, the analyses such as mean, standard deviation, frequencies, percents, t-test and ANOVA are done to see the relations between the related variables. The results of this study were as follows. First, the middle school HE teachers performed well above the standards in terms of planning, execution, and evaluation about self supervision related to HE. Second, the HE teachers collected materials for instruction by using literary (books) survey, Internet and mass media. They mainly focused on improving ways of "teaching and learning" and deepening the studies related to contents of textbooks. Third, the HE teachers used various ways to improve self supervision in the following order: mass media, literary (books) survey, participation in societies for researches, meetings, various training and field trip More than half of the middle school HE teachers proceeded to graduate schools, joined meetings for researches and had experiences of taking classes in private institutes. They also made a field trip once or twice a year and depended much on TV programs and education broadcasting programs as ways of improving their performances related to self supervision. While they were actively sharing information with their peer group, they made little effort at analyzing and evaluating their classes and utilizing expert group for their classes. The main problems as to self supervision were that only the half of the HE teachers responded that they were performing self supervision related to their classes well above the standards and the area where they heavily focused on has been "teaching and learning" and "the studies related to contents of textbooks". Therefore, to motivate incentives of the HE teachers for self supervision, meetings for researches should be activated and various training programs should be developed. In addition, government should give administrative and institutional support through a publication of books introducing detailed ways of self supervision and an establishment of centers and institutions for supporting self supervision.

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Healthy Korea 2010 : Role of the Health Educator (Healthy Korea 2010추진과 보건교육 인력 활용 전략)

  • Choi, Eun-Jin
    • Proceedings of The Korean Society of Health Promotion Conference
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    • 2004.10a
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    • pp.89-109
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    • 2004
  • The Korean Government has produced the Health Plan 2010 aimed at setting up healthy Korea objectives, policies on preventing chronic diseases, reshaping the country's health and medical infrastructure. The policy goal targets the people's healthy life expectancy at 75 by 2010, and includes healthy life practice measures including health education, health improvement services, and disease management measures, in achieving the objectives. Also, the plan provides life cycle-based health improvement and disease prevention services, as well as pushes ahead with projects with greater ripple effects in each area. To this end, the government is simultaneously pushing to operate an experts-centered health promotion committee and establishing the infrastructure including the augmentation of national health improvement funds. Through its Health Plan 20 I 0, the Korean Government will exert efforts to achieve its policy objectives as addressed in the measures by enhancing the national potential health and providing systematic disease prevention services.

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Health Improvement; Health Education, Health Promotion and the Settings Approach (건강 향상: 건강 교육, 건강 증진 및 배경적 접근)

  • Green, Jackie
    • Proceedings of The Korean Society of Health Promotion Conference
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    • 2004.10a
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    • pp.111-129
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    • 2004
  • This paper develops the argument that the 'Healthy Cities Approach' extends beyond the boundaries of officially designated Healthy Cities and suggests that signs of it are evident much more widely in efforts to promote health in the United Kingdom and in national policy. It draws on examples from Leeds, a major city in the north of England. In particular, it suggests that efforts to improve population health need to focus on the wider determinants and that this requires a collaborative response involving a range of different sectors and the participation of the community. Inequality is recognised as a major issue and the need to identify areas of deprivation and direct resources towards these is emphasised. Childhood poverty is referred to and the importance of breaking cycles of deprivation. The role of the school is seen as important in contributing to health generally and the compatibility between Healthy Cities and Health Promoting Schools is noted. Not only can Health Promoting Schools improve the health of young people themselves they can also develop the skills, awareness and motivation to improve the health of the community. Using child pedestrian injury as an example, the paper argues that problems and their cause should not be conceived narrowly. The Healthy Cities movement has taught us that the response, if it is to be effective, should focus on the wider determinants and be adapted to local circumstances. Instead of simply attempting to change behaviour through traditional health education we need to ensure that the environment is healthy in itself and supports healthy behaviour. To achieve this we need to develop awareness, skills and motivation among policy makers, professionals and the community. The 'New Health' education is proposed as a term to distinguish the type of health education which addresses these issues from more traditional forms.

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Tracing the Development and Spread Patterns of OSS using the Method of Netnography - The Case of JavaScript Frameworks - (네트노그라피를 이용한 공개 소프트웨어의 개발 및 확산 패턴 분석에 관한 연구 - 자바스크립트 프레임워크 사례를 중심으로 -)

  • Kang, Heesuk;Yoon, Inhwan;Lee, Heesan
    • Management & Information Systems Review
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    • v.36 no.3
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    • pp.131-150
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    • 2017
  • The purpose of this study is to observe the spread pattern of open source software (OSS) while establishing relations with surrounding actors during its operation period. In order to investigate the change pattern of participants in the OSS, we use a netnography on the basis of online data, which can trace the change patterns of the OSS depending on the passage of time. For this, the cases of three OSSs (e.g. jQuery, MooTools, and YUI), which are JavaScript frameworks, were compared, and the corresponding data were collected from the open application programming interface (API) of GitHub as well as blog and web searches. This research utilizes the translation process of the actor-network theory to categorize the stages of the change patterns on the OSS translation process. In the project commencement stage, we identified the type of three different OSS-related actors and defined associated relationships among them. The period, when a master commences a project at first, is refined through the course for the maintenance of source codes with persons concerned (i.e. project growth stage). Thereafter, the period when the users have gone through the observation and learning period by being exposed to promotion activities and codes usage respectively, and becoming to active participants, is regarded as the 'leap of participants' stage. Our results emphasize the importance of promotion processes in participants' selection of the OSS for participation and confirm the crowding-out effect that the rapid speed of OSS development retarded the emergence of participants.

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A Relationship Between Dentistry Consumers' Knowledge and Expectation of Dental Implants (치과의료소비자의 임플란트에 대한 지식과 기대도의 관련성)

  • Yoo, Eun-Mi;Shim, Hyun-ju
    • Journal of dental hygiene science
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    • v.10 no.4
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    • pp.219-225
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    • 2010
  • The purpose of this study was to examine the patients' knowledge and expectation of dental implants and to provide effective consulting and accurate information on implants to them. To that end, between March 23, 2008 and June 5, 2008, patients who were visiting dental clinics (hospitals) in Seoul, Gyeonggi-do, and Incheon areas were surveyed. 84.7% of subjects said that they recognized implants, and the largest number of them (26.7%) of subjects came to know via friends. According to an analysis of subjects' knowledge of the dental implant operation, the maximum value was 4.06, and the minimum value was 3.05. The opinion value on the need to have regular examination after the implant operation was highest at 4.06. Regarding expectation over the implant operation, the maximum value was 4.42, and the minimum value was 1.78. The opinion value on considering the implant operation capability the most important was the highest at 4.42. The relationship between the knowledge of and expectation over implants was significant. By gender, females had a significantly higher level of knowledge than males. Regarding preference, females scored 3.27 points, and males scored 3.23 points. By occupation, professionals earned the highest score of 3.55 in knowledge, and professionals earned the highest score of 3.31 in expectation. According to an analysis of the relation between variables of knowledge of and variables of expectation over implants, the correlation coefficient (r) between the two factors was 0.362, indicating a positive relevancy(+)(p<.01).

Quantitative evaluation of collapse hazard levels of tunnel faces by interlinked consideration of face mapping, design and construction data: focused on adaptive weights (막장관찰 및 설계/시공자료가 연계 고려된 터널막장 붕괴 위험도의 정량적 산정: 가변형 가중치 중심으로)

  • Shin, Hyu-Soung;Lee, Seung-Soo;Kim, Kwang-Yeom;Bae, Gyu-Jin
    • Journal of Korean Tunnelling and Underground Space Association
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    • v.15 no.5
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    • pp.505-522
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    • 2013
  • Previously, a new concept of indexing methodology has been proposed for quantitative assessment of tunnel collapse hazard level at each tunnel face with respect to the given geological data, design condition and the corresponding construction activity (Shin et al, 2009a). In this paper, 'linear' model, in which weights of influence factors are invariable, and 'non-linear' model, in which weights of influence factors are variable, are taken into account with some examples. Then, the 'non-linear' model is validated by using 100 tunnel collapse cases. It appears that 'non-linear' model allows us to have adapted weight values of influence factors to characteristics of given tunnel site. In order to make a better understanding and help for an effective use of the system, a series of operating processes of the system are built up. Then, by following the processes, the system is applied to a real-life tunnel project in very weak and varying ground conditions. Through this approach, it would be quite apparent that the tunnel collapse hazard indices are determined by well interlinked consideration of face mapping data as well as design/construction data. The calculated indices seem to be in good agreement with available electric resistivity distribution and design/construction status. In addition, This approach could enhance effective usage of face mapping data and lead timely and well corresponding field reactions to situation of weak tunnel faces.

Comparison of physicochemical and microorganism characteristics between the air-dried and sun-dried red pepper in south Korea (열풍 건조와 태양 건조한 국내산 고추의 물리화학적 및 미생물학적 품질 특성 비교)

  • Ku, Kyung Hyung;Lee, Kyung-A;Koo, Minseon
    • Food Science and Preservation
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    • v.21 no.4
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    • pp.451-459
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    • 2014
  • The aim of this study was to provide useful information for making guide of quality index of Korean red pepper. The results of physicochemical characteristics analysis showed the moisture content of air-dried and sun-dried red pepper were 10.38~15.60% and 9.46~17.22%, which show that 50% of the 40 samples exceeded the 13% KS moisture standards of red pepper powder. The capsaicinoids content of the air-dried and sun-dried samples were 10.85~126.39 mg% (1,627~18,958 Scoville heat unit) and 0.43~164.09 mg% (64.5~24,613.5 Scoville heat unit). A wide distribution of ASTA values was observed: 49.12~154.69 and 70.08~182.13 for air-dried and sun-dried red pepper, respectively, with 9.29~23.10% free sugar, and 0~1,050 mg% of ascorbic acid. The total viable cells of the air-dried red peppers were 2.01~6.67 log CFU/g and of sun-dried red peppers, 1.74~5.77 log CFU/g. The contamination level of yeast in the samples were 1.03~4.12 log CFU/g of the air-dried samples and 1.05~6.10 log CFU/g of the sun-dried samples. Among the foodborne pathogens, Clostridium perfringens and Bacillus cereus were detected in many red pepper samples regardless drying method. In the principal component analysis, the first (PC1) and second principal components (PC2) accounted for 56.78 % of the total variances (38.47% and 18.31%, respectively). Ascorbic acid, ASTA, color value (L, a, b) were strongly correlated with the PC1, and quality characteristics such as moisture, microorganism, sample (drying method) showed a negative correlation with the PC1.

Fast Systemic Evaluation of Amylose and Protein Contents in Collected Rice Landraces Germplasm Using Near-Infrared Reflectance Spectroscopy (NIRS) (근적외선 분광분석기를 이용한 국내외 재래종 벼 유전자원의 아밀로스 및 단백질에 관한 대량 평가 체계구축)

  • Oh, Sejong;Lee, Myung Chul;Choi, Yu Mi;Lee, Sukyeung;Rauf, Muhammad;Chae, Byungsoo;Hyun, Do Yoon
    • Korean Journal of Plant Resources
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    • v.30 no.4
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    • pp.450-465
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    • 2017
  • This study was conducted to characterize the amylose and protein contents of 4,948 rice landrace germplasm using the NIRS model developed in the previous study. The average amylose content of the germplasm was 20.39% and ranged between 3.97 and 37.13%. The amylose contents in the standard rice were 4.99, 18.63 and 20.55% in Sinseonchal, Chucheong and Goami, respectively. The average protein content was 8.17% and ranged from 5.20 to 17.45%. Protein contents in Sinseonchal, Chucheong and Goami were 6.824, 6.869 and 7.839%, respectively. A total of 62% germplasm were distributed between 20.06% and 27.02% in amylose content. Germplasm of 81.60% represented protein content of 6.78-9.75%. The distinguishable ranges of amylose contents according to origin were 16.58-20.06% in Korea, 20.06-23.25% in Japan, 23.25-27.02% in North Korea, and 27.02-37.13% in China. In the protein content, approximately 30% of Chinese resources ranged from 9.75 to 17.45%, whereas less than 10% were detected in other origin accessions. Fifty resources were selected with low and high amylose ranging from 3.97-6.66% and 30.41-37.13%, respectively. Similarly, fifty resources were selected with low and high protein ranging from 5.20-6.09% and 13.21-17.45%, respectively. Landraces with higher protein could be adapted to practical utilization of food sources.