• Proceedings of the Korean Society of Precision Engineering Conference
• /
• 2006.05a
• /
• 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.

• International Commerce and Information Review
• /
• v.11 no.4
• /
• 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.

• Proceedings of the Korean Society of Precision Engineering Conference
• /
• 2006.05a
• /
• 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.

• Proceedings of the Korean Society of Machine Tool Engineers Conference
• /
• 2004.10a
• /
• 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

• Proceedings of the Korean Society of Machine Tool Engineers Conference
• /
• 2004.04a
• /
• 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

• Proceedings of the Safety Management and Science Conference
• /
• 2004.11a
• /
• 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.

• Journal of the Korea Safety Management & Science
• /
• v.6 no.4
• /
• 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.

• Management & Information Systems Review
• /
• v.28 no.2
• /
• pp.21-39
• /
• 2009

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.