• 한국정밀공학회:학술대회논문집
• /
• 한국정밀공학회 2006년도 춘계학술대회 논문집
• /
• pp.317-318
• /
• 2006

A transfer loading system for 21' RF band assembly box was developed in the present study. The weight of a box is approximately 60kgf End total weight of one day job per person is about $4,000kg_f$. For an efficient design and manufacturing process, three dimensional design and engineering technique were applied to the presented system. Motion analysis for a popup unit and structural analysis for belt part subjected to the load of box weight were performed, respectively. It was found that the evasion of duty and labor intensity is reduced after appling the developed system to manufacturing field of small and midium business.

• 통상정보연구
• /
• 제11권4호
• /
• pp.263-287
• /
• 2009

This paper aims at examining whether the current Korean customs punishment system is appropriate and reasonable for eliminating customs offenses, such as smuggling, and explores ways to improve the penal provisions of customs law. The current multiple fine system, governed by the penalty for evasion of customs duty, penalty for abatement and exemption by fraud or unfair practices and penalty for drawback by fraud or unfair practices, clearly violates a sense of responsibility and the constitutional principle of no excess punishment. Therefore it should be changed to a fixed fine system and confiscate and collect in addition the items with customs evasion and exemption by fraud or unfair practices.

• 한국정밀공학회:학술대회논문집
• /
• 한국정밀공학회 2006년도 춘계학술대회 논문집
• /
• pp.305-306
• /
• 2006

In process for production of Rubber Scheme Product that have the most inferior Working Environment is Medicine mixture and Scheme processing. Applying automation and Environment Treatment technology to the hazardous chemical and mixture processing, Through developed 'Mixture Automatic Machine for hazardous chemical Interruption type that is occurred at mixing rubber medicines', we try to decline worker's intensity of labour, Also overcomes solution of work evasion phenomenon and manpower supply and demand's difficulty by forming agreeable working environment and through the automatic scheme and mixture processing by preventing that hazardous chemical had known as disease causes of various importance disease is exposed to worker during the work. and we plan to do so that production of high added value product may be available.

• 한국공작기계학회:학술대회논문집
• /
• 한국공작기계학회 2004년도 추계학술대회 논문집
• /
• pp.175-180
• /
• 2004

As a part of environmental pollution prevention and resources recycling, the regeneration of waste tire has been largely contributed to national industry. But, the worker has been evaded this regeneration process by reason of the best mischievous process condition among 3D industries. So, the first, the process condition of regenerating waste tire was analyzed. The second, the equipment or system was developed for the improvement of working strength and environment. The last, researchers intend to solve these problems

• 한국공작기계학회:학술대회논문집
• /
• 한국공작기계학회 2004년도 춘계학술대회 논문집
• /
• pp.197-202
• /
• 2004

As a part of environmental pollution prevention and resources recycling, the regeneration of waste tire has been largely contributed to national industry. But, the worker has been evaded this regeneration process by reason of the best mischievous process condition among 3D industries. So, the first, the process condition of regenerating waste tire was analyzed. The second, the equipment or system was developed for the improvement of working strength and environment. The last, researchers intend to solve these problems

• 대한안전경영과학회:학술대회논문집
• /
• 대한안전경영과학회 2004년도 추계학술대회
• /
• pp.165-170
• /
• 2004

It used the flow system of the stone polishing machine head and it developed a multi axis whetstone polishing system. With the result, the defect by line contact polishing does not occur in both ends of the stone, and it came to trim smoothly. As the index of the surface roughness decreased to 3.6 times, the polishing effect improved greatly. It decreased greatly the dust and a noise with the wet polishing, and the factors of the duty evasion at production site were solved with the work environment improvement against the polishing process of the stone industry and work intensive reduction.

• 대한안전경영과학회지
• /
• 제6권4호
• /
• pp.171-181
• /
• 2004

A multi axis whetstone polishing system, which uses the flow system of the stone polishing machine head, has been developed. The test results show that the defect by line contact polishing does not occur in both ends of the stone and that it came to trim smoothly. In terms of the surface roughness, the corresponding index was decreased by 3.6 times, improving the polishing effect greatly. It decreased significantly the dust and noise with the wet polishing. The factors of the duty evasion at production site can thus be solved with the work environment improvement against the polishing process of the stone industry and work intensive reduction.

• 경영과정보연구
• /
• 제28권2호
• /
• pp.21-39
• /
• 2009

이 연구는 국가별로 납세자들의 납세순응수준을 결정하는 요인들에 대한 분석을 통하여 납세순응수준을 높이기 위한 대안을 모색하는 것이며 이를 위하여 납세자의 조세윤리(tax morale)의 결정요인으로 경제적인 요소뿐만 아니라 Hofstede (1980)의 문화적인 요소가 조세순응(tax compliance)의 현상을 설명하는지 국제적으로 다르게 나타나는가를 실증분석을 통하여 조세순응의 결정요인을 확인하는데 그 목적이 있다 이를 위하여 38개국 5년간 총 190개의 관측치를 이용하여 검증하였으며 검증결과를 요약하면 다음과 같다. 효율적 경쟁법(effective competition law)의 수준이 높을수록, 경제적 자유수준이 높을수록, 정부정책의 투명성이 높을수록 조세순응수준이 높은 것으로 검증되었다. 반면에 지하경제규모가 클수록, 권력거리의 성향이 클수록 조세순응수준이 낮은 것으로 나타났다. 이와 같은 결과는 납세자는 왜 세무당국자에게 조세와 관련하여 저항하고 또한 조세순응(tax compliance)의 상황이 왜 나라마다 차이가 나는가에 대한 원인을 규명하여 납세순응도를 높이기 위한 정책대안이 될 수 있음을 보여주고 있다.