• The Journal of the Korea Contents Association
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• v.22 no.1
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• pp.99-115
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• 2022

In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

• Biomolecules & Therapeutics
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• v.30 no.6
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• pp.529-539
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• 2022

Rheumatoid arthritis (RA) is a multifactorial immune-mediated disease, the pathogenesis of which involves different cell types. T-cell activation plays an important role in RA. Therefore, inhibiting T-cell activation is one of the current therapeutic strategies. Cytotoxic T-lymphocyte antigen 4-immunoglobulin (CTLA4-Ig), also known as abatacept, reduces cytokine secretion by inhibiting T-cell activation. To achieve a homeostatic therapeutic effect, CTLA4-Ig has to be administered repeatedly over several weeks, which limits its applicability in RA treatment. To overcome this limitation, we increased the number of sialic acid-capped antennas by genetically engineering the CTLA4 region to increase the therapeutic effect of CTLA4-Ig. N-acetylglucosaminyltransferase (GnT) and α2,6-sialyltransferase (α2,6-ST) were co-overexpressed in Chinese hamster ovary (CHO) cells to generate a highly sialylated CTLA4-Ig fusion protein, named ST6. The therapeutic and immunogenic effects of ST6 and CTLA4-Ig were compared. ST6 dose-dependently decreased paw edema in a mouse model of collagen-induced arthritis and reduced cytokine levels in a co-culture cell assay in a similar manner to CTLA4-Ig. ST6- and CTLA4-Ig-induced T cell-derived cytokines were examined in CD4 T cells isolated from peripheral blood mononuclear cells after cell killing through irradiation followed by flow- and magnetic-bead-assisted separation. Interestingly, compared to CTLA4-Ig, ST6 was substantially less immunogenic and more stable and durable. Our data suggest that ST6 can serve as a novel, less immunogenic therapeutic strategy for patients with RA.

• Journal of the Korean Society of Marine Environment & Safety
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• v.27 no.2
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• pp.308-323
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• 2021

In this study, we aimed to evaluate the environmental changes in Jinhae Bay caused by cooling water using numerical modeling. Cooling water discharge volume from the results of Case 1 (10 m³ sec^-1) showed that the environmental changes in Jinhae Bay were extremely insignificant throughout the study period. In the simulation conditions of Case 2 (100 m³ sec^-1), there was a decrease in water temperature of approximately 1 - 3℃ within a 5 km radius from the discharge outlet. In Case 3 (1000 m³ sec^-1), a decrease in water temperature of up to 4 - 5℃ was observed within a radius of 8 km from the discharge outlet and cooling water discharge spread throughout the Bay. Growth rate of microalgae decreased by up to 15 % in November, whereas it increased by up to 6 % near the Hangam Bay in Case 3. From the above results, we confirmed that the environmental changes in Jinhae Bay due to cooling water discharged from Tongyeong LNG station are extremely insignificant. Moreover, it is expected that cooling water discharge could be utilized as a counter measure for 'red tide bloom' or 'macroalgae growth'.

• Korean Association of Arts Management
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• no.53
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• pp.207-247
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• 2020

is a project for the senior generation with humanistic knowledge to become a mentor and communicate with them to present the wisdom and direction of life to the new generations of mentees based on various life experiences. has been expanding since 2015, starting with the pilot operation in 2014. In general, projects such as these are assessed to establish effectiveness indicators to verify effectiveness and to establish project management and development strategies. However, most of the evaluations have been conducted quantitatively and qualitatively based on the short-term duration of the project. Therefore, in the case of continuous projects such as , especially in the field of culture and arts where long-term effectiveness verification is required, the short-term evaluation is difficult to predict and judge the actual meaningful effects. In this regard, tried to examine the qualitative change of key participants in this project through the 2017 and 2018 image tracking survey. For this purpose, we adopted qualitative research methodology through interview video shooting, field shooting, and value coding as a research method suitable for the research subject. To analyze the results, first, the interview images were transcribed, keywords were extracted, value encoding works were matched with human psychological values, and the theoretical method was used to identify changes and to derive the meaning. In fact, despite the fact that the study conducted in this study was a follow-up survey, it remained a limitation that it analyzed the changed pattern in a rather short time of 2 years. However, this study systemized the specific methodology that researchers should conduct for follow-up and provided the flow of research at the present time when there is hardly a model for follow-up in the field of culture and arts education business in Korea as well as abroad. Significance can be derived from this point. In addition, it can be said that it has great significance in preparing the detailed system and case of comparative analysis methodology through value coding.

• Journal of Korea Water Resources Association
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• v.55 no.2
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• pp.111-120
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• 2022

The concept of soil moisture memory was used as a method for quantifying the function of soil to control water flow, which evaluates the average residence time of precipitation. In order to characterize the soil moisture memory, a new measurement index called stored precipitation fraction (F_p(f)) was used by tracking the increments in soil moisture by the precipitation event. In this study, the temporal and spatial distribution of soil moisture memory was evaluated along with the slope and soil characteristics of the surface (0~5 cm) soil by using satellite- and model-based precipitation and soil moisture in the Korean peninsula, from 2019 to 2020. The spatial deviation of the soil moisture memory was large as the stored precipitation fraction in the soil decreased preferentially along the mountain range at the beginning (after 3 hours), and the deviation decreased overall after 24 hours. The stored precipitation fraction in the soil clearly decreased as the slope increased, and the effect of drainage of water in the soil according to the composition ratio of the soil particle size was also shown. In addition, average soil moisture contributed to the increase and decrease of hydraulic conductivity, and the rate of rainfall transfer to the depths affected the stored precipitation fraction. It is expected that the results of this study will greatly contribute in clarifying the relationship between soil moisture memory and surface characteristics (slope, soil characteristics) and understanding spatio-temporal variation of soil moisture.

• Ocean and Polar Research
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• v.44 no.4
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• pp.269-285
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• 2022

The interaction between ocean and ice shelf is a critical physical process in relation to water mass transformations and ice shelf melting/freezing at the ocean-ice interface. However, it remains challenging to thoroughly understand the process due to a lack of observational data with respect to ice shelf cavities. This is the first study to simulate the variability and circulation of water mass both overlying the continental shelf and underneath an ice shelf and an ice tongue in the Terra Nova Bay (TNB), East Antarctica. To explore the properties of water mass and circulation patterns in the TNB and the corresponding effects on sub ice shelf basal melting, we explicitly incorporate the dynamic-thermodynamic processes acting on the ice shelf in the Regional Ocean Modeling System. The simulated water mass formation and circulation in the TNB region agree well with previous studies. The model results show that the TNB circulation is dominated by the geostrophic currents driven by lateral density gradients induced by the releasing of brine or freshwater at the polynya of the TNB. Meanwhile, the circulation dynamics in the cavity under the Nansen Ice shelf (NIS) are different from those in the TNB. The gravity-driven bottom current induced by High Salinity Shelf Water (HSSW) formed at the TNB polynya flows towards the grounding line, and the buoyance-driven flow associated with glacial meltwater generated by the HSSW emerges from the cavity along the ice base. Both current systems compose the thermohaline overturning circulation in the NIS cavity. This study estimates the NIS basal melting rate to be 0.98 m/a, which is comparable to the previously observed melt rate. However, the melting rate shows a significant variation in space and time.

• Journal of Korea Water Resources Association
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• v.56 no.9
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• pp.553-562
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• 2023

The Gobiobotia naktongensis is a species endemic to Korea, and it has recently been designated as a class I endangered species of freshwater fish. Naeseong Stream, one of the tributaries of the Nakdong River, where the Gobiobotia naktongensis was first discovered, provided an optimal habitat for the Gobiobotia naktongensis in the past with fine sand beds and riffle. Currently, due to the construction of Yeongju Dam and the excessive dredging of river channels by the local government, the riverbed armoring in the downstream area of the dam is undergoing rapid changes, and as a result, the habitat environment of the Gobiobotia naktongensis is deteriorating. In this study, the variations of the habitat suitability of the Gobiobotia naktongensis due to the change in the riverbed grain size of the Naeseong Stream were analyzed based on the WUA (weight usable area) using the physical habitat model, River2D. The study domain is the reach from Seoktap Bridge to Hoeryong Bridge downstream of Yeongju Dam. The change in riverbed grain size was analyzed using D50 acquired in 2010 and 2020, respectively. The substrate grain size of Naeseong Stream in 2020 was thicker than that in 2010, and the riverbed coarsening phenomenon was evident overall. As a result of the River2D analysis, the area in which the Gobiobotia naktongensis could inhabit was only about 0.75% in 2010 compared to the entire area of the flow, and even this decreased to 0.55% in 2020 due to riverbed armoring.

• Journal of Korean Society of Forest Science
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• v.112 no.3
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• pp.340-351
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• 2023

Landslides are major natural geological hazards that cause enormous property damage and human casualties annually. The vulnerability of mountainous areas to landslides is further exacerbated by the impacts of climate change. Soil depth is a crucial parameter in landslide and debris flow analysis, and plays an important role in the evaluation of watershed hydrological processes that affect slope stability. An accurate method of estimating soil depth is to directly investigate the soil strata in the field. However, this requires significant amounts of time and money; thus, numerous models for predicting soil depth have been proposed. However, they still have limitations in terms of practicality and accuracy. In this study, 71 seismic survey results were collected from domestic mountainous areas to estimate soil depth on hill slopes. Soil depth was estimated on the basis of a shear wave velocity of 700 m/s, and a database was established for slope angle, elevation, and soil depth. Consequently, the statistical characteristics of soil depth were analyzed, and the correlations between slope angle and soil depth, and between elevation and soil depth were investigated. Moreover, various soil depth prediction models based on slope angle were investigated, and corrected linear and exponential soil depth prediction models were proposed.

• Land and Housing Review
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• v.14 no.3
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• pp.93-106
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• 2023

This study attempted to simulate changes in the thermal environment according to the type of apartment complex in Korea using CFD techniques and evaluate the thermal environment by type of apartment. First, apartment complex types in the 2000s and 2010s were referred from previous studies and four types of apartment complex were extracted from. Second, the layout of the apartment complex and temperature changes were analyzed by the direction of wind inflow. Third, a standardized model was created from each type using tower type, plate type, and mixed driving. Last, CFD simulations were performed by setting up the inflow of wind from a total of eight directions. The temperature was relatively low in the type consisting of only the tower type and the type of placing the tower type in the center of the complex, regardless of the direction of the wind. It was due to the good inflow of wind from these types to the inside of the complex. It can be interpreted because wind flows easily into the complex in these types. The findings showed that wind flow and resulting temperature distribution patterns differed depending on the building type and complex layout type, confirming the need for careful consideration of the complex layout in the early design stage. The results are expected to be used as basic data for creating a sustainable residential environment in the early design stage of apartment complexes in the future.

• Journal of Korean Port Research
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• v.11 no.1
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• pp.1-11
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• 1997

The conventional methods of container forecasting is done through regression methods based on GNP growth trends and by other forecasting methods proposed by several authors. However these efforts prove to be inadequate with visible weakness and a more reasonable approach need to be determined. The succeeding sections elaborate the methodology and approach adopted. The results are then compared through a case study involving the forecast figures derived by the Pusan Port Authority and the values obtained by MRCS model introduced in this paper.