• The Journal of Asian Finance, Economics and Business
• /
• 제10권2호
• /
• pp.267-280
• /
• 2023

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of "tax compliance". Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named "tax compliance cost" in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.

• 한국과학교육학회지
• /
• 제28권7호
• /
• pp.713-723
• /
• 2008

Science teaching-anxiety and science teaching-efficacy are influential factors in teachers' teaching practices and behaviors. In order to encourage elementary teachers to do better teaching practice, this study identified factors that have caused teachers' science teaching-anxiety, developed an instrument measuring science teaching-anxiety, and investigated the relationship between science teaching-anxiety and science teaching-efficacy. In addition, we attempted to suggest practical implications to enhance teachers' confidence in science teaching. The guiding research questions were 1) which factors affect science teaching-anxiety level of the preservice elementary teachers, and 2) how each factor of science teaching-anxiety is related to science teaching-efficacy. The subjects were 133 Korean preservice elementary teachers (57.1% were female) in a large city. The data sources included teachers' responses to three paper and pencil questionnaires: State-Trait Anxiety Inventory (STAI), Science Teaching-Anxiety Questionnaire (STAQ), and Science Teaching Efficacy Belief Instrument (STEBI-B). To clarify the science teaching-anxiety, we specified it into six factors: trait anxiety about nature of science and science teaching, state anxiety about instruction, science activities, student assessment, and professional responsibilities. The results indicated three significant aspects of science teaching anxiety and efficacy. First, their level of anxiety about professional responsibility and science teaching was relatively high among six factors. Second, there was a negative correlation between science teaching-anxiety and science teaching-efficacy. Third, trait anxiety about science teaching is the most influential factor for science teaching-efficacy while state anxiety about instruction and professional responsibilities were followed.

• 한국비블리아학회지
• /
• 제25권2호
• /
• pp.77-95
• /
• 2014

본 연구의 목적은 교류분석이론에서 제시한 이고그램(egogram)을 통해서 사서교사의 자아 상태 유형을 분석하는 것이다. 교사의 바람직한 자아 상태는 A(Adult)와 NP(Nurturing Parent) 그리고 FC(Free Child)가 CP(Critical Parent)나 AC(Adapted Child)보다 높은 것이다. 그러나 사서교사는 CP가 높고 A와 FC가 낮게 나타났다. 이것은 사서교사가 자신의 가치관과 신념을 바른 것이라고 여기고 있음을 의미한다. 또한 양보하려 하지 않고 규칙과 규범을 강조하는 완고한 태도를 가지고 있다고도 볼 수 있다. 이러한 사서교사의 자아 상태는 학생의 자주적 학습을 강조하는 구성주의 학습 환경에서 교수자로서의 역할 수행에 걸림돌이 될 수 있다. 따라서 사서교사 양성과정에서 교수자는 물론 교수 파트너로서의 역량을 기를 수 있도록 교육정보봉사 영역과 교육용 콘텐츠 및 수업용 자료 개발 프로그램을 강화할 필요가 있다.

• 여성건강간호학회지
• /
• 제4권2호
• /
• pp.245-257
• /
• 1998

The characteristics of health behavior related pregnancy and childbirth have reflected on the cultural belief and value in the society. The efforts for women's health promotion through the current illumination of the traditional health care are the prompting assignment to be in nursing. The process of motherhood already progress before the motherhood actually. The functional state as the expectant mother can be the important predicting factor of the postpartum state, the quality of a married life. Motherhood was analyzed by Walker and Avant's method to clarify the concept 'to be a mother' using the various concepts like Koreans' Taekyo, transition to motherhood, maternal identity, maternal role attainment, maternal fetal attachment, and maternal fetal interaction. Upon the concept analysis, naturalness, responsibility, attachment, readiness, controllability were identified as the defining characteristics of motherhood. The antecedents of motherhood were consist of maternal affection, positive self esteem, pregnancy acceptance, fetus recognition and the consequences of motherhood were consist of positive maternal identity, maternal fetal attachment, confidence about the maternal role, the healthy mother and the healthy baby. The empirical referents of motherhood were consists of recognition of motherhood, expectation about motherhood, fetal recognition with ultrasonography and fetal movement, experience of unification between mother and fetus, expression of affection to the fetus, concern about fetal health, concern and practice about Taekyo, adaptation behavior about physical change and discomfort due to pregnancy. Therefore it is necessary to develop the instruction program of motherhood including the defining attributes identified in this study.

• Nuclear Engineering and Technology
• /
• 제37권1호
• /
• pp.79-90
• /
• 2005

In this paper are reviewed the current status of nuclear fuel management and reactor operational aid tools. In addition, we indicate deficiencies in current capabilities and what future research is judged warranted. For the nuclear fuel management review the focus is on light water reactors and the utilization of stochastic optimization methods applied to the lattice, fuel bundle, core loading pattern, and for BWRs the control rod pattern/core flow design decision making problems. Significant progress in addressing separately each of these design problems on a single cycle basis is noted; however, the outstanding challenge of addressing the integrated design problem over multiple cycles under conditions of uncertainty remains to be addressed. For the reactor operational aid tools review the focus is on core simulators, used to both process core instrumentation signals and as an operator aid to predict future core behaviors under various operational strategies. After briefly reviewing the current status of capabilities, a more in depth review of adaptive core simulation capabilities, where core simulator input data are adjusted within their known uncertainties to improved agreement between prediction and measurement, is presented. This is done in support of the belief that further development of adaptive core simulation capabilities is required to further significantly advance the utility of core simulators in support of reactor operational aid tools.

• 대한전자공학회논문지TC
• /
• 제47권11호
• /
• pp.59-68
• /
• 2010

본 논문은 보상함수 수정을 통해 보다 완벽한 DSA(Dynamic Spectrum Access)를 수행하는 새로운 방법을 제시하였다. POMDP(Partially Observable Markov Decision Process)는 미래의 스펙트럼 상태를 예측하는데 사용되는 알고리즘으로서, 그 중 보상함수는 스펙트럼을 예측하는데 있어 가장 중요한 부분이다. 그러나 보상함수는 Busy 및 Idle의 두 가지 상태만 갖고 있기 때문에 채널에서 충돌이 발생하게 되면 보상함수는 Busy를 반환함으로써 2차 사용자의 성능을 감소시키게 된다. 따라서 본 논문에서는 기존의 Busy를 Busy 및 Collision 의 두 상태로 구분하였고, 이렇게 추가된 Collision 상태를 통해 2차 사용자의 채널 접근 기회를 보다 향상시킴으로서 데이터 전송율을 증대시킬 수 있도록 하였다. 또한 본 논문은 새로운 알고리즘의 신뢰도 벡터를 수학적으로 분석하였다. 마지막으로 시뮬레이션 결과를 통해 개선된 보상함수의 성능을 검증하고, 이를 통해 새로운 알고리즘이 CR 네트워크에서 2차 사용자의 성능을 향상시킬 수 있음을 보인다.

• 한국전산유체공학회:학술대회논문집
• /
• 한국전산유체공학회 1999년도 추계 학술대회논문집
• /
• pp.127-138
• /
• 1999

본 연구에서는 2 차원 캐비티 유동에서 경계조건 부여 방법의 차이에 따른 유체유동의 이력이 최종적인 정상상태에 미치는 효과를 수치실험을 통하여 관찰하였다. 그 결과 유동의 Reynolds 수가 작은 경우는 유동장이 가지는 이력이 시간의 경과와 함께 소멸하여 하나의 정상유동 상태를 가지는데 반하여, 큰 Reynolds 수에서는 유동장 이력이 소멸하지 않고 유지됨으로 인하여 다수의 정상유동 형태가 나타남이 확인이 되었다. 엄밀한 이론적 해석은 현재 이루워지지 않았으나 유체 운동량의 증가에 따라 Navier-Stokes 방정식의 비선형성이 영향을 미치고 있다고 여겨진다.

• Journal of Ecology and Environment
• /
• 제46권2호
• /
• pp.144-153
• /
• 2022

Background: Bamboo forests provides benefits for nature and the welfare of the people of Turen in Malang Regency and Sumbermujur in Lumajang Regency. They interact with the forest to live through the development of forest potential based on local wisdom. This is believed to prevent various adverse impacts on the forest. Local wisdom is related to beliefs or/and taboos, ethics and rules, techniques and technology, as well as forest/ land management traditions carried out by the community in building, managing forests, and Turen springs in Malang Regency and Sumbermujur in Lumajang Regency. Therefore, it is important to study the potential of bamboo forests in Turen and Sumbermujur for ecotourism, the development of bamboo forest ecotourism in Turen and Sumbermujur based on local wisdom, and the potential of bamboo forests in Turen and Sumbermujur in sustainable spring conservation. Results: Bamboo forest ecotourism has become an attractive tourist attraction. It is also beneficial for environmental conservation and the welfare of the surrounding community. The potential of bamboo forests in ecotourism development consists of various types of old bamboo that are fertile which offer environmentally friendly tourism activities by prioritizing aspects of nature conservation and socio-cultural empowerment of the local community. This cannot be separated from the belief that bamboo has supernatural powers (as a protector), so they do not dare to take or damage the existing bamboo. This behavior has a positive impact on springs that are still sustainable. Conclusions: Therefore, the charm of the bamboo forest is a potential that can be developed through ecotourism based on local wisdom. The development of bamboo forest ecotourism based on local wisdom is able to meet the living needs of the surrounding community.

• 가정∙방문간호학회지
• /
• 제25권1호
• /
• pp.5-14
• /
• 2018

Purpose: The purpose of this study was to provide basic data for the development of a health care program to maintain and promote the health of Korean international students. Methods: Participants were 180 Korean students studying at one US state university. Data collection was conducted from January 23 to April 23, 2017. Data were analyzed using descriptive statistics: t-test, ANOVA, Pearson's correlation coefficient, and stepwise multiple regression analysis with the SPSS/WIN 22.0 program. Results: The mean score on health beliefs was $3.49{\pm}0.39$, and the mean social support score was $2.96{\pm}0.54$. The mean health-promoting behavior score was $2.80{\pm}0.37$. Health-promoting behaviors had a statistically significant positive correlation with health beliefs and social support. Additionally, perceived health status, perceived barriers, perceived benefits, cues to action, and social support were related to health-promoting behaviors among Korean students. These five variables explained 47.6% of health-promoting behavior. Conclusion: The results of this study showed that higher health beliefs and social support of Korean international students resulted in better health-promoting behaviors. Additionally, the findings suggested that the health of Korean international students could be maintained and promoted through the development of systematic and practical programs to secure social support.

• 한국지능시스템학회논문지
• /
• 제13권2호
• /
• pp.192-199
• /
• 2003

멀티에이전트 시스템에서 에이전트는 각자 달성해야 할 목표를 가지고 있다. 그러나 여러 에이전트들이 하나의 공통된 목표를 달성하기 위해 서로 경쟁을 하는 경우거나 혹은 각자의 서로 다른 목표를 달성하기 위해 제한된 자원을 사용해야 하는 경우 에이전트들은 서로 충돌할 수 있다. 충돌이 발생할 때 에이전트들은 각자의 목표를 달성하기 위해 다른 에이전트들과의 협상을 통해 목표의 충돌이 없는 일치 상황에 도달하도록 설계되어야 한다. 본 논문은 멀티에이전트 시스템에서 믿음(belief),소망(desire),그리고 의도(intention)로 설명되는 BDI 구조가 각 에이전트가 가져야 할 정신적 태도의 핵심 요소라고 가정하고, 이러한 구조를 가지는 BDI 에이전트를 논리 프로그래밍의 틀에서 표현한다. 또한 서로 다른 목표를 가진 BDI 에이전트들이 자원이 제한된 협동적인 분산 환경에서 상호간의 목표 충돌을 해결하기 위해 협상을 통해 각자의 문제를 해결하는 알고리즘을 제시한다. 마지막으로 본 논문에서 제안한 협상 알고리즘의 효과성을 검증하기 위하여 협상 메타언어로 구현한 예제 문제의 실험 결과를 기술한다.