This study examines the international differences in tax compliance and relates these differences to selected determinants of tax morale and Hofstede's Cultural dimensions. The findings of the empirical investigation of data from 38 countries during 5 years(2000-2004) indicate that tax compliance is highest in countries characterized by high economic freedom, high effective competition laws, high government transparency, low shadow Economy, and low power distance. It shows that a powerful deterrent to tax evasion is the creation of a tax morale. Where individuals can exercise their economic rights in terms of economic freedom, important equity market and effective competition laws, in a safe environment that improves their quality of life, they are more prone to view tax compliance as less of a burden and more of a citizenship duty. Our results indicate that policymakers should consider cultural values when designing tax compliance legislation and investigating possible behavior irregularities.
Un globalization unfolds, concerns and research toward the differnces international cultures has increased. However, there is a dearth of research regarding how to nature culture align orgainzational performance with leadership style. Accordingly, this study aims to identify the relationship between leadership style and the orgainzational performance with mediating effect of national culture. Understanding the cultures of other countries is not as fast as the speed of internationalization. As globalization advances, interest and research on the characteristics of national culture differences have been increasing. One of the important challenges for business leaders is the ability to understand and deal with cross-cultural management. But there is a lack of research on cross-cultural management. In order to achieve this objective, this study, adopts Hofstede cultural dimensions, and finds the mediating effect on these transformational and transactional leadership on organizational performance.Feminism, collectivism, power distance, and uncertainty avoidance were classified into four factors of national culture has differnct mediating effect on leadership style and performance. This research has concentrated on leadership-styles and organizational performance with mediating effect of national culture.
Cultural practices for adzuki bean and the distribution of weed species in the south-west regions of Korea were surveyed to provide information on effective weed management. Approximately 27.5% of the farm households were growing adzuki bean in an area larger than 1 ha while the rest grew the crop in an area smaller than 1 ha. Of all adzuki bean growers, 17.1% seeded in early June, 8.6% in mid June, 34.3% in late June, 17.1% in early July, 20.0% in mid July, and 2.9% in late July. The average planting distance was $71.0{\times}29.5cm$. From the 40 surveys in adzuki bean fields, 35 weed species in 17 families were identified. According to the occurrence frequency, the dominant weed species were Digitaria sanguinalis, Acalypha australis, Cyperus amuricus, Echinochloa crus-galli, and Amaranthus nangostanus in decreasing order of dominance. However, based on dry weight, Chenopodium album (34.4%) was the most dominant followed by Acalypha australis (21.9%), Amaranthus nangostanus (19.1%), Digitaria sanguinalis (7.5%), and Portulaca oleracea (6.1%). The exotic weeds found in the field of adzuki were Ipomoea hederacea, Abutilon avicennae, and Celosia argentea. The plant heights of I. hederacea, A. avicennae, and C. argentea were 259 cm, 98 cm, and 76 cm, respectively, while the fresh weights were 850 g, 66 g, and 101 g, respectively. Integrated weed management systems utilizing mechanical, chemical, and biological control techniques need to be developed for effective weed management in adzuki bean production.
This study analyzes the material characteristics of stone tools of the Paleolithic period excavated from the Osong site, located at the project site for the creation of the Osong 2nd Life Science Complex, and estimates the provenance of the stone materials. Because the stones had been buried for a long time, their surfaces had become heavily weathered yellow or yellowish-brown, and the magnetic susceptibility values varied from 0 to 15(${\times}10^{-3}SI$). The excavated stone tools were rocks with various magnetic susceptibility values that could not be specified. Five stone tools subjected to destructive analysis were divided into two groups, one with a value of 1-3(${\times}10^{-3}SI$) and the other with a value of 5-9(${\times}10^{-3}SI$), both based on visible characteristics. The results of the thin-section analysis showed that most of the stone tools were basaltic rocks comprising plagioclase, quartz, and pyroxene, and some had iron content as high as 20 wt.%. These findings and the present geological map suggest that the stone tools were not made from the surrounding rocks because there are no areas containing basaltic rocks surrounding Bongsan-ri in Osong-eup. Andesite and tuff are distributed along with basaltic rocks in the Doan-myeon area in Jeongpyeong-gun, Chungcheongbuk-do Province, but the distance from the excavation site is too far. To determine whether this region is actually related to the provenance of the raw rock, it is necessary to conduct additional field surveys and comprehensive and precise analyses.
Semantic similarity/relatedness measure between two concepts plays an important role in research on system integration and database integration. Moreover, current research on keyword recommendation or tag clustering strongly depends on this kind of semantic measure. For this reason, many researchers in various fields including computer science and computational linguistics have tried to improve methods to calculating semantic similarity/relatedness measure. This study of similarity between concepts is meant to discover how a computational process can model the action of a human to determine the relationship between two concepts. Most research on calculating semantic similarity usually uses ready-made reference knowledge such as semantic network and dictionary to measure concept similarity. The topological method is used to calculated relatedness or similarity between concepts based on various forms of a semantic network including a hierarchical taxonomy. This approach assumes that the semantic network reflects the human knowledge well. The nodes in a network represent concepts, and way to measure the conceptual similarity between two nodes are also regarded as ways to determine the conceptual similarity of two words(i.e,. two nodes in a network). Topological method can be categorized as node-based or edge-based, which are also called the information content approach and the conceptual distance approach, respectively. The node-based approach is used to calculate similarity between concepts based on how much information the two concepts share in terms of a semantic network or taxonomy while edge-based approach estimates the distance between the nodes that correspond to the concepts being compared. Both of two approaches have assumed that the semantic network is static. That means topological approach has not considered the change of semantic relation between concepts in semantic network. However, as information communication technologies make advantage in sharing knowledge among people, semantic relation between concepts in semantic network may change. To explain the change in semantic relation, we adopt the cognitive semantics. The basic assumption of cognitive semantics is that humans judge the semantic relation based on their cognition and understanding of concepts. This cognition and understanding is called 'World Knowledge.' World knowledge can be categorized as personal knowledge and cultural knowledge. Personal knowledge means the knowledge from personal experience. Everyone can have different Personal Knowledge of same concept. Cultural Knowledge is the knowledge shared by people who are living in the same culture or using the same language. People in the same culture have common understanding of specific concepts. Cultural knowledge can be the starting point of discussion about the change of semantic relation. If the culture shared by people changes for some reasons, the human's cultural knowledge may also change. Today's society and culture are changing at a past face, and the change of cultural knowledge is not negligible issues in the research on semantic relationship between concepts. In this paper, we propose the future directions of research on semantic similarity. In other words, we discuss that how the research on semantic similarity can reflect the change of semantic relation caused by the change of cultural knowledge. We suggest three direction of future research on semantic similarity. First, the research should include the versioning and update methodology for semantic network. Second, semantic network which is dynamically generated can be used for the calculation of semantic similarity between concepts. If the researcher can develop the methodology to extract the semantic network from given knowledge base in real time, this approach can solve many problems related to the change of semantic relation. Third, the statistical approach based on corpus analysis can be an alternative for the method using semantic network. We believe that these proposed research direction can be the milestone of the research on semantic relation.
Journal of the Korean Association of Geographic Information Studies
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v.8
no.4
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pp.165-175
/
2005
Geographic Information System(GIS) is useful to preserve cultural heritage and land use management using both spatial information management technique and spatial analysis function in cultural heritage management. The purpose of this study is to build a database of pottery and kiln sites in South Korea, to analyze site locations and finally to make prediction model. The locations of 1,200 sites are put into GIS database. Such factor elevation, slope angle, aspect, horizontal/vertical distance from the nearest water are analyzed. Each factor was statistically analyzed on GIS and represented to rank 1-5. Pottery/kiln can be predicted by the spatial analysis function in overlay methods. As a result of this study, preliminary application of prediction model shows that the high potential area is between the slope and alluvial plain. Field survey in the Sungbuk-dong in Daejeon city supports the preliminary result. More data can make improve efficient prediction model in unknown areas.
The purpose of this study is to investigate the cultural difference between eastern and western culture in the online community in view of Hofstede dimensions of national culture through social network analysis. And this study tries to interpret the cultural dimensions by using social network indexes. The results show every cultural dimension offered conflicting results except uncertainty avoidance. The eastern culture shows individualism, and low power distance compared to western culture in the online community. Moreover the communication speed of eastern culture is faster than western culture. But eastern culture shows high uncertainty avoidance in the online community similar to an offline culture. This results of this study show that because of certain differences between the offline and online culture, the typical framework we use to analyze offline culture should not be applied to analyze online culture. Therefore we believe that the most important contribution of this study should be related with the finding that we need very different approach to be able to correctly understand the prevalent culture in the online community than the one that we use in the offline community.
In this study, most of the previous researches on the analysis of apology are limited to comparative study of apology in different countries from the perspective of cross-cultural communication and analysis of apology in daily life. Therefore, by introducing pragmatics on apology strategy and cultural interpretation theories, this study tried to analyze apology and apology strategies in the seventh season of American TV series Desperate Housewives. Specifically speaking, based on Trosborg's classification of apology strategies, this study sorted out, classified and counted apology strategies in the seventh season of Desperate Housewives, and then 200 apology strategies were randomly selected and analyzed in detail. The statistical results showed that 'expression of apology' strategy was used at the highest frequency of 64.0%, followed by 'explanation or account' and 'minimizing the degree of offence'; 'Acknowledgement of responsibility', 'offer of repair' strategy, 'expressing concern for hearer' and 'promise of forbearance' were used relatively less frequently. The results can be interpreted by America's high individualism, low power distance and low-context culture having great influence on the frequency of American apology strategy. This study can increase understanding of apology and culture, reduce offence in communication with Americans, and make cross-cultural communication smooth, and meanwhile it is expected to enrich the research scope of TV drama art by analyzing language in TV drama art.
In this study, materials and color formation techniques were assessed for black potteries excavated from the Janghyeon-dong, Jungsan-dong and Gyodong-ri sites during the Proto-Three Kingdoms period in Ulsan, Korea. Although the black potteries were black superficially, the inner cores were either black or reddish yellow. Microscopy analysis identified that body clay was used for reddish iron oxide rich soils with quartz, alkali feldspar and mica, along with grains of myrmechite texture. Additionally, as marginal differences exist in the contents of SiO2, Fe2O3 and CaO, the composition of the host rock and clay distributed around the sites was affected. Thus, we can deduce that pottery was made by soiling at a short distance. Raman spectroscopy results revealed that the black layer of the black pottery was used as amorphous combustion carbon. In addition, as a transparent layer of brown lacquer was observed on the substrate that was in contact with the surface layer, the black layer of the pottery induced black color development by a combination of combustion carbon and lacquer. Based on the mineral composition and microtexture of the body clay, the firing temperature of the potteries seemed to range from 750 to 850℃, whereas the lacquer layer was pyrolyzed at 468℃ by thermal analysis. Therefore, a combined layer of combustion carbon and lacquer, which formed the black color, was painted after the body clay was fired.
Journal of the Korean Institute of Traditional Landscape Architecture
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v.36
no.4
/
pp.94-104
/
2018
This study examined photogrammetric reconstruction techniques that can measure the original form of a cultural property utilizing photographs taken in the past. During the research process, photographs taken in the past as well as photograph on the internet of Soswaewon Garden in Damyang(scenic site 40) were collected and utilized. The landscaping structures of Maedae, Aiyangdan, Ogokmun Wall, and Yakjak and natural scenery Gwangseok, of which photographs can be taken from any 360 degree direction from a close distance or a far distance without any barriers in the way, were selected and tested for the possibility of reproducing three-dimensional shapes. The photography method of 151 landscape photographs (58.6%) from internet portal sites for the aforementioned five landscape subjects containing information on the date the photograph was taken, focal length, and exposure were analyzed. As a result of the analysis, it was revealed that the majority of the photographs tend to focus on important parts of each subject. In addition, we discovered that there are two or three photography methods that internet users preferred in regards to each landscape subject. For the purposes of the experiment, photographs in which a single scene consistently appears for each landscape subject and it was determined that there was a high level of preference related to the photography method were analyzed, and three-dimensional mesh shape model was produced with a photoscan program to analyze the reproducibility of three-dimensional shapes. Based on the results of the reproduction, it was relatively possible to reproduce three-dimensional shapes for artifacts such as Ogukmun wall, Maedae, and Aeyangdan, but it was impossible to reproduce three-dimensional images for natural scenery or an object that has similar texture such as Yakjak and Gwangseok. As a result of experimentation related to the reconstruction of three-dimensional shapes with the photographs taken on site using a photography method similar to that of the photographs selected as previously mentioned, there was success related to reproducing the three-dimensional shapes of Yakjak and Gwangseok, of which it was not possible to do so through the photographs that had been collected previously. In addition, through comparison of past and present images, it was possible to measure the exact sizes as well as discover any changes that have taken place. If past photographs taken by tourists or landscape architects of cultural properties can be obtained, the three-dimensional shapes from a particular period of time can be reproduced. If this technology becomes widespread, it will increase the level of accuracy and reliability in regards to measuring the past shapes of cultural landscape properties and examining any changes to the properties.
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