• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.1 no.2
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• pp.135-155
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• 2006

The purpose of this paper IS to examine the differences of cognition between self-management and corporation in report and payment of Value Added Tax. And then We want to suggest the policy of improvements to reduce the resistance of tax-payer in V.A.T. Data was collected for 250 firms' samples from the self-employed and corporation in Daegu Seongseo Industry District. The main results of empirical study are as follows. First, Value Added Tax is not fair in all companies. But It couldn't find the differences between self-employed a d corporation in statistical meaning. Second, It was found the cooperatives generally think to pay the taxes in rule, but self-employed not do it in the report and payment of Value Added Tax. But we couldn't find the important differences between self-employed and corporation in statistical meaning. We propose to improve the polices of introduction of tax rates of multiples in the charging and to redesign the definition of a tax-payer of value added tax to reduce the resistance in report and payment.

• Journal of Korean Society of Transportation
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• v.24 no.6 s.92
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• pp.119-127
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• 2006

Recently. there are demanding a better sidewalk environment considering side of psychic as well as physical factors as the rapid growth of cities and improvement of traffic consciousness. Also. it needs to give a better sidewalk environment because those pedestrians evade a sidewalk space with minimum Physical design standards. So. we think very important that get a grip what makes Pedestrian feel a comfort and amenity in sidewalk above all. In this study, we carried out a cognition experiment of sidewalk environment on considering the human's psychic with Sensibility Ergonomics and the survey method using SD (Semantic Differential) scale. And we made a recognition evaluation model of sidewalk landscape and sensibility recognition model of sidewalk design factors using LISREL model that analysis sensibility recognition of sensibility adjective by SD scale. In results, we found out a possibility of the design with comfort and amenity in sidewalk environment as considering Sensibility Ergonomics, and an importance of harmonious green environment as a roadside tree etc. above all.

• The Journal of the Korea Contents Association
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• v.20 no.10
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• pp.522-534
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• 2020

The purpose of this study is to suggest practical ways to improve the 5th Government Employees Pension System(GEPS) in the near future. This article surveyed the civil servants cognition in three different levels(validity, feasibility, efficiency) by Q methodology. The value and mean of GEPS in the validity level, procedure and participants of GEPS reform process in the feasibility level, and contribution rates, benefit rate, replacement rate of GEPS in the efficiency level were analyzed. There is no successful policy without securing compliance and acceptance of implementation organization and target group. So next 5th GEPS reform could proceed successfully when it took into account civil servant's-who is the implementation group and target group- thought about variances of the 3 levels of GEPS.

• The Journal of Korean Medicine
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• v.29 no.4
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• pp.114-122
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• 2008

Objectives: To determine the factors affecting the assessment of Oriental medical institutions under the Oriental Medical Institution Assessment System and thereupon, provide for some basic data and alternative measures for assessment of Oriental medical institutions. Methods: The researcher sampled 320 people employed by 26 Oriental medical institutions designated as model Oriental medical institutions subject to assessment in 2008 and 2009 and thereupon, used a structured and open-ended survey table for them to collect the data. The size of the final sample was n=302. Results: The Oriental medical institution staff were highly aware of the Oriental medical institution assessment (OMIA), After adjusting the other factors by multiple regression, the factors affecting such recognition were different significantly depending on age (those in their 30's), types of job (nurses and treatment assistants) and locations of hospital (GyeongSang-do). The staff expected the OMIA could helpful for improving facilities and system of hospitals, thus promoting satisfaction of patients. To do so, they felt it necessary to develop an assessment scale reflecting the special conditions besetting the Oriental medical institutions as well as the indices for improvement of Oriental medical service quality. Conclusion: It is hoped that this study will be followed up by future studies which will comparatively analyze Oriental medical institution staff's perception of the assessment system before and after its operation and thereby, suggest some ideal policy alternatives for assessment of the Oriental medical institutions. Furthermore, future studies are requested to research into Oriental medical institution staff's needs and consumers' needs as well in consideration of the characteristics of the Oriental medical institutions and thereupon, suggest some alternatives for continued education, development of the assessment tools, methods and policies.

• Journal of the Korean Institute of Landscape Architecture
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• v.36 no.1
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• pp.49-61
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• 2008

School forests, an important part of the urban forest, has diverse functions and plays an important role in artificial environment. It has three main functions: educational for children, ecological for nature, and cultural for residents. In spite of its diverse functions and roles, the actual conditions and achievements of school forests have not been correctly evaluated, resulting in institutional inertia. To improve these problems, this study was synthetically conducted by the post occupancy evaluation of users(residents, teachers and students) at school forests. This study can be summarized as follows: 1. The cognition and satisfaction level of school forests supported by private organizations was higher than those by local governments. Therefore, the establishment of a post management system of private organizations is more effective than the simple financial support of local governments. 2. The frequency of use of school forests by residents was higher than that of teachers. Their purposes were mainly to rest or walk However, teachers used school forests for nature observation and education. 3. In a survey of teachers about a reform measure and problems of school forests, the necessity of a post management system and financial security were significant requests. In addition, steady publicity and education, participant program, and incentives for teachers should be considered. This study is meaningful to systematically develop and activate the school forest movement. The integrated approach to the school forest movement reflects opinions of related users and is expected to become a useful foundation in studying about the improvement of city environments.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.4
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• pp.1849-1856
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• 2013

The purpose of this study is to understand differences in cognitive function and the instrumental activities of daily living depending on whether elderly women living alone in Korea have depression and to determine the correlation between variables. The data were collected from April 2011 to April 2012 with a total of 1,426 women interviewed using a structured questionnaire. Based on examining the correlation between variables, a weak inverse correlation was shown between depression and cognitive function(r=-.208, p<.001), between cognitive function and the instrumental activities of daily living(r=-.256, p<.001), and a weak positive correlation was shown between depression and instrumental activities of daily living(r=.222, p<.001). According to these results, We should pay attention to come up with ways to promote and maintain the mental health of elderly women so that depression level can be reduced through the improvement of cognitive function and social activity level.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.27 no.4A
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• pp.310-315
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• 2002

The Bark Coherence Function (BCF) defies a coherence function within perceptual domain as a new cognition module, robust to linear distortions due to the analog interface of digital mobile system. Our previous experiments have shown the superiority of BCF over current measures. In this paper, a new BCF suitable for VoIP is developed. The unproved BCF is based on the wavelet series expansion that provides good frequency resolution while keeping good time locality. The proposed Wavelet based Bark Coherence function (WBCF) is robust to variable delay often observed in packet-based telephony such as Voice over Internet Protocol (VoIP). We also show that the refinement of time synchronization after signal decomposition can improve the performance of the WBCF. The regression analysis was performed with VoIP speech data. The correlation coefficients and the standard error of estimates computed using the WBCF showed noticeable improvement over the Perceptual Speech Quality Measure (PSQM) that is recommended by ITU-T.

• The Journal of Korean Physical Therapy
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• v.30 no.5
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• pp.193-198
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• 2018

Purpose: The purpose of this study was to analysis of effectiveness between cognitive function assessment scores and gaming cognitive rehabilitation system in children with intellectual impairment. Methods: Five children (male=5, $age=10.00{\pm}0.80$) with intellectual impairment participated in this study and were randomly assigned to the experiment that played (received) gaming cognitive rehabilitation system (Neuroworld). The children were applied 2 times a week for 30 minutes during 3 months. The children were assessed K-WSIC-VI (Korean-Wechsler intelligence scale for children-fourth edition) and recorded that gained score in gaming cognitive rehabilitation system before and after intervention. K-WSIC-VI contained five primary index scores: verbal comprehension index, visual spatial index, fluid reasoning index, working memory index, and processing speed index. Gaming cognitive rehabilitation system scoring was composed visual recall, target recall, sequence recall, selective attention, continuous attention, and exploration. Results: In the intelligence quotient (IQ) of K-WSIC-VI, there were significant increased in all children. The visual recall item was highest effective in all children. However, sequential recall showed the lowest improvement in all children. The performance speed of selective attention item was decreased, this means that children's skills have improved. Also, their ability to explore has improved significantly. Conclusion: In conclusion, gaming cognitive rehabilitation system was significant effectiveness in cognitive function in some categories for children with intellectual impairment. However, the visual recall and performance speed don't represent of all cognitive function. Therefore, further studies will need to verify by applying more subject and longer duration.

• Journal of Nutrition and Health
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• v.50 no.2
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• pp.121-132
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• 2017

Purpose: This review was performed to establish a reference intake of water for Korean (KDRI-water) adults in 2015 by examining current knowledge of the relationship between water intake and health and the general status of water intake and loss. We expect that this study will be utilized for further refinement of KDRI-water. Methods: Documents were searched using RISS, NDSL, DBPIA, CINAHL, and Pubmed with the keywords 'water intake, water supply, water ingestion, hydration, dehydration, water balance, and fluid balance'. Results: Water balance is essential for the maintenance of health. Based on this assumption, numerous studies have been performed to investigate the association of water intake with several diseases such as urolithasis, obesity, diabetes, and cancer as well as other health problems, including constipation, cognition, and fetal weight. Effects of water intake for prevention or relief of these health problems vary. Water is supplied to the body by eating foods and drinking liquids such as plain water and beverages. Metabolic water is another source of water input. Water is lost through urine, skin, respiration, and feces. KDRI-water 2015 was set by adequate intake (AI) based on water intake volume, which was the sum of water intakes from foods and fluids reported by the Korea National Health and Nutrition Examination Survey, with extra milk intake of 200 mL. AIs in some age groups were modified considering their estimated energy requirements. Conclusion: Accurate data of water intake is critically important for the establishment of KDRI-water. Therefore, improvement of systems investigating water intake is required, and more studies on the status of water intake and loss in Korean people are needed for definite KDRI-water establishment.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.483-488
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• 2001

Knowledge Management System(KMS) is being built or built in many construction companies for their Competitive Power over expecting that KM leads to Managemental effective outcome and brings out profit. But the real aspects contrary to those Expectations and the outcome through KM dose not match the anticipant value. It is why most of them do not have a tendency to consider of besides of Computer system which are organization culture or cognition of members and think important of Computer System except others and the study on KM has not been enough. As those reason, there are little great managemental or administration growth through KM. On these problems this study has been started, and Organization Culture for KM's practical efficiency was treated and studied in the paper how to solve the problems and make KM effective.