• The Journal of Asian Finance, Economics and Business
• /
• 제7권12호
• /
• pp.1175-1184
• /
• 2020

This research examines the personal (i.e., Machiavellianism) and situational factors (i.e., tax climate) that are believed to be psychologically salient aspects in tax compliance. To the best of our knowledge, no research has been carried out to investigate the interaction effect of the two factors. This study uses a paper-and-pencil laboratory experiment 2x2 between-subject factorial design that involved 158 participants. The results indicate that a taxpayer who has a low Machiavellianism score or who is in a high synergistic tax climate reports a higher level of income. In the high synergistic tax climate, where tax norms apply, personal ethics do not play a significant role in tax compliance decisions. Where the synergistic relationship between taxpayer and authorities is low, personal ethics play an important role, i.e., low Machiavellians report a higher reported income than high Machiavellians do. This research contributes to the literature that deviates from the traditional model of tax compliance. Taxpayers are not always rational, but they might pay tax for reasons other than financial motives (Alm, 1991, 2018), that is, personal ethics in this study. This research implies the need for policymakers to consider other approaches rather than only relying on audits and fines.

• 한국태양에너지학회:학술대회논문집
• /
• 한국태양에너지학회 2009년도 춘계학술발표대회 논문집
• /
• pp.180-183
• /
• 2009

In this study, Urban Climate Simulation was performed by 3-Dimensional Urban Canopy Model. The characteristics of urban climate was analyzed combining artificial land coverage, building size, heat production from the air conditioning and topographic conditions as physical variables which affects urban climate characteristics. The results are as follows. (1)The aspects of the urban climatal change is derived to be related to the combination of the building coverage ratio, building height and shading area. (2)Whole heat generation was influenced by the convective sensible heat at the lower building height and by the artificial heat generation at the higher one over 20-story building influence to some extent of the building coverage ratio. The effect of the altitude is not more considerable than the other variables as below $1^{\circ}C$ of the air temperature.

• KIEAE Journal
• /
• 제12권1호
• /
• pp.65-71
• /
• 2012

This study aims to find out a institutional base in urban planning and urban project, confronted with climate change and necessity of sustainable development in France. The establishment of Grenelle Environment Law became a start point to draw concrete effect and implement urban projects. The relation in urban policy on climate change and its concrete shape in urban projects are examined in this paper, especially focused on HQE2R criteria and Eco-Quartier projects. It provides various information on ways to improve Korea urban planning, urban revitalization and development projects, which is in similar situations and necessity in France. As shown in the case of France, for the sustainable urban development related on climate change, it is necessary of Central Government's firm and clear policy framework, as well as the institutions and organizations linked to actual process of local communities are required. In addition, through the development of indicators applicable to urban development and architectural process, objective and rational framework for planning and design standards should be established.

• 한국수자원학회:학술대회논문집
• /
• 한국수자원학회 2017년도 학술발표회
• /
• pp.198-198
• /
• 2017

Climate change causes unpredictable and erratic climatic patterns which affects crop production in agriculture and threatens public health. To cope with the challenges of climate change, sustainable and sound growth environment for crop production should be secured. Recent attention has been given to the development of smart irrigation system using sensors and wireless network as a solution to achieve water conservation as well as improvement in crop yield and quality with less water and labor. This study developed the smart irrigation technique for farmlands by monitoring the soil moisture contents and real-time climate condition for decision-making support. Central to this design is micro-controller which monitors the farm condition and controls the distribution of water on the farm. In addition, a series of laboratory studies were conducted to determine the optimal irrigation pattern, one time versus plug time. This smart technique allows farmers to reduce water use, improve the efficiency of irrigation systems, produce more yields and better quality of crops, reduce fertilizer and pesticide application, improve crop uniformity, and prevent soil erosion which eventually reduce the nonpoint source pollution discharge into aquatic-environment.

• 한국수자원학회논문집
• /
• 제41권4호
• /
• pp.379-394
• /
• 2008

최근 수공시설물의 설계규모를 넘어서는 극한 강우사상이 발생하여 홍수방어를 위하여 구축된 수리구조물이 파괴 되는 등 많은 홍수피해가 발생하고 있다. 따라서 극한 강우사상의 시공간적 발생 특성을 파악하고 미래의 기후변화하에서 극한강우사상이 어떻게 변화하고 설계수명기간(Design period)동안 분포 특성이 어떻게 변화할지를 이해하는 것은 매우 중요하다. 이에 본 논문에서는 미래의 기후변화가 극한 강우에 어떠한 영향을 미치는지를 평가하기 위해 기후변화 시나리오를 이용하여 미래의 극한강우의 특성 분석과 I-D-F 분석을 실시하였다. 본 연구에서는 SRES B2 온난화가스 시나리오와 YONU CGCM 를 이용하여 2030s(2031-2050)를 모의하였으며 통계학적 축소기법을 적용하여 우리나라에 위치한 기상청 산하 관측소별로 일 기상자료를 구축하였다. 또한, 이를 과거 관측 자료와 비교하여 Quantile Mapping 방법으로 편이보정을 실시하였고, 구형펄스(Modified Bartlett Lewis Rectangular Pulse, MBLRP) 모형(Onof과 Wheater, 1993; Onof 2000)과 분해기법(adjust method)을 적용하여 일 강우 시계열자료를 시 강우 시계열 자료로 변환하였으며 지속기간별 빈도별 강우량을 산정하여 I-D-F 곡선을 작성하였다. 본 논문에서는 66개 관측소 중에서 서울, 대구, 전주, 광주 지점의 결과만을 수록하였으며 그 결과 거의 모든 지점에서 현재와 비교하였을 때 지속기간이 길어질수록 강우강도가 증가함을 확인할 수 있었다.

• 한국해안·해양공학회논문집
• /
• 제24권3호
• /
• pp.179-188
• /
• 2012

기후변화가 구조물의 안정성에 미치는 영향을 분석하기 위해 여러 수심에서 가상적으로 설계된 직립방파제의 성능을 평가하였다. 성능평가에서는 기후변화영향인 해수면 상승과 파고 증가를 고려한 성능설계법이 사용되었다. 성능설계법의 파랑변형 계산과정에서 많은 시간이 요구되는 문제를 극복하기 위해 범용 SWAN 모형에 인공신경망을 결합하였다. 학습된 인공신경망에 심해유의파고와 심해주파향 그리고 조위가 입력되면 구조물 위치에서 유의파고와 주파향이 신속하게 계산된다. 전반적으로 구조물의 안정성은 기후변화영향으로 감소하였지만 수심에 따라 서로 다른 경향을 보였다. 쇄파대 밖에서는 수심이 증가할수록 해수면 상승의 영향은 감소하고 파고 증가의 영향은 증가하였다. 한편, 쇄파대 내에서는 수심이 감소할수록 파고 증가와 해수면 상승의 영향 모두 감소하였다. 하지만 파고 증가의 영향이 해수면 상승의 영향보다 컸다. 이와 같은 결과를 반영하여 직립방파제의 유지보수 및 보강 대책을 수립해야 할 것이다.

• 한국농공학회논문집
• /
• 제62권6호
• /
• pp.85-95
• /
• 2020

According to the standard guidelines of design flood (MLTM, 2012; MOE, 2019), the design flood is calculated based on past precipitation. However, due to climate change, the frequency of extreme rainfall events is increasing. Therefore, it is necessary to analyze future floods' volume by using climate change scenarios. Meanwhile, the standard guideline was revised by MOE (Ministry of Environment) recently. MOE proposed modified Huff distribution and new CN (Curve Number) value of forest and paddy. The objective of this study was to analyze the change of flood volume by applying the modified Huff and newly proposed CN to the probabilistic precipitation based on SSP and RCP scenarios. The probabilistic rainfall under climate change was calculated through RCP 4.5/8.5 scenarios and SSP 245/585 scenarios. HEC-HMS (Hydrologic Engineering Center - Hydrologic Modeling System) was simulated for evaluating the flood volume. When RCP 4.5/8.5 scenario was changed to SSP 245/585 scenario, the average flood volume increased by 627 ㎥/s (15%) and 523 ㎥/s (13%), respectively. By the modified Huff distribution, the flood volume increased by 139 ㎥/s (3.76%) on a 200-yr frequency and 171 ㎥/s (4.05%) on a 500-yr frequency. The newly proposed CN made the future flood value increase by 9.5 ㎥/s (0.30%) on a 200-yr frequency and 8.5 ㎥/s (0.25%) on a 500-yr frequency. The selection of climate change scenario was the biggest factor that made the flood volume to transform. Also, the impact of change in Huff was larger than that of CN about 13-16 times.

• 토지주택연구
• /
• 제8권3호
• /
• pp.171-180
• /
• 2017

In 1990s, as the extreme weather events according to the global warming climate change are occurred frequently all around the world and the scale of the damage increases, the developed countries are promoting various policies for reducing greenhouse gas emissions setting the goal of greenhouse gas reduction with the level of State and local government. Especially for the greenhouse gas reduction of buildings and the inducement of eco-friendly design, the green certification system is strengthened with the assessment of energy and greenhouse management, and recently, according to the policy change of climate and energy, the certification system expanded from the buildings to the level of city and district is piloted. So this research is to understand the main contents and the assessment system of domestic green building certification system implemented in March 2013 in response to the policy change of climate and energy and to suggest the basic data for the improvement of present domestic greenhouse certification standard through the analysis of actual certification and the main case analysis of international green certification system. Recently in developed countries, in 1990s, for the reduction of building's greenhouse gas emission and the inducement of eco-friendly design, from the building of LEED, BREEAM, DGNB to the level of city and district such as LEED Neighborhood Development, BREEAM Communities, DGNB Stadtquartiere, the system is expanded and piloted. On the contrary, as for the domestic standard of green building certification system, the distribution ratio according to the assessment items in each category consists of the assessment system based on the buildings, and just the simple adjustment of some items and the improvement of weighted value are performed. Actually, as a result of selecting the 30 districts of apartment housing with the most certification performance by use among the 49 buildings certified by Institute of Land & Housing from December 2014 to July 2016 and analyzing the assessment score, the certification level is determined by the sectors of high distribution like indoor environment and energy not by the ineffective sector of external environment with low distribution so this system has a limitation to perform the practical means for the policy change of climate and energy. Thus for the national green building certification standards, the assessment system in the sector of external environment is to complemented and furthermore, reflecting domestic reality, through the introduction of certification system and the assessment system with the level of city and district, this system should be improved to meet the international certification standard.

• 서비스연구
• /
• 제14권2호
• /
• pp.158-177
• /
• 2024

본 연구는 온라인 집단소비 서비스 상황에서 다른 고객들의 보상에 대한 고객의 분배공정성분위기 지각이 커뮤니티동일시, 고객간상호작용인식, 도움행동의도에 미치는 영향에 대한 이론적 모델을 제안하고 실증한다. 가설을 테스트하기 위해 온라인 집단소비 서비스(대규모 멀티플레이어 온라인 롤플레잉 게임, MMORPG) 이용자를 대상으로 설문 조사 데이터를 수집하여 구조 방정식 모델링을 통해 분석하였다. 본 연구는 MMORPG 상황에서 보상설계에 대한 고객의 분배공정성분위기 지각이 커뮤니티동일시, 고객간상호작용인식을 변화시켜 도움행동의도를 변화시킨다는 것을 보여준다. 집단소비형 서비스 관리자는 사용자의 현재 C2C 가치공동창조 경험(커뮤니티동일시, 고객간상호작용인식)과 미래 C2C 가치공동창조 행동(도움행동의도)을 향상시키기 위해 보상 시스템에 대한 고객의 분배공정성분위기 지각을 개선하는 데 중점을 두어야 할 것이다. 본 연구는 온라인 집단소비 서비스 상황(MMORPG)에서 보상 설계에 관한 고객의 분배공정성분위기 지각과 고객간상호작용 인식의 관계를 실증함으로써 분배정의 이론의 발전에 기여하고 있다.

• 한국환경과학회지
• /
• 제24권4호
• /
• pp.383-391
• /
• 2015

As occurrence of gradually increasing extreme temperature events in Jeju Island, a hybrid downscaling technique that simultaneously applies by dynamical method and statistical method has implemented on design rainfall in order to reduce flood damages from severe storms and typhoons.As a result of computation, Case 1 shows a strong tendency to excessively compute rainfall, which is continuously increasing. While Case 2 showed similar trend as Case 1, low design rainfall has computed by rainfall in A1B scenario. Based on the design rainfall computation method mainly used in Preventive Disaster System through Pre-disaster Effect Examination System and Basic Plan for River of Jeju Island which are considering climatic change for selecting 50-year and 100-year frequencies. Case 3 selecting for Jeju rain gage station and Case 1 for Seogwipo rain gage station. The results were different for each rain gage station because of difference in rainfall characteristics according to recent climatic change, and the risk of currently known design rainfall can be increased in near future.