• Management & Information Systems Review
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• v.35 no.2
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• pp.67-81
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• 2016

The purpose of this study was to investigate lots of problems that the current tax appeal system has, which are becoming serious issues as tax appeal cases are recently increasing. Those problems include the unreasonable procedure and period of deliberation on tax appeal cases, permission of a same tax appeal by more than one governmental agencies and the compulsory transposition system of tax appeal cases. All of these problems should be rectified in order to ensure that the currently tax appeal system protect taxpayers' rights and interests effectively. According to the current tax appeal system, the period from the receipt of tax appeal cases to ruling on them is up to 90 days. This is unrealistic, so that period should be allowed to be extended if those cases about more complicated taxation or if they are even harder to be treated for any reason. At present, chief of Tax Tribunal has to unconditionally accept resolution from the meeting of tax judges and make a ruling accordingly because he has no right to reject that resolution. But now, it's time to establish legal grounds based on which the chief suggests the tax judges to reconsider their resolution if it is undoubtedly wrong. Currently, there's a relatively little acceptance of tax appeals from people who can't financially afford to designate a proxy for them. To solve this problem, lots of efforts to make socially recognized the necessity to relive those people's rights and interests and make widely known the Public Proxy of Tax Appeal System. The current tax appeal system allows the Board of Audit and Inspection to be an appealer. This means taxation may be deliberated on by more than one governmental agencies. It is so inefficient. Therefore, tax appeal by the board should be only about taxation that they found unacceptable by audit and inspection. Except for this, it is not allowed that the Board of Audit and Inspection file tax appeals that are, in turn, necessarily transported to the National Taxation. Esecially, the transposition should be a procedure that is occasionally taken. In sum, this study investigated problems with the current tax appeal system, and made suggestions about solutions that are not theoretical but practical.

• Korea journal of population studies
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• v.11 no.2
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• pp.33-53
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• 1988

This study aimed at developing a desirable family planning policy and strategy by examining the current status of family planning practice in rural Korea and by indentifying the crucial factors which affect fertility control behavior. For this purpose, an analytical study was conducted, using the survey data collected in July 1985, on an interview basis, on 1, 440 married women living in the Soyi, Wonnam and Maingdong townships of Eumseong County(in North Chungcheong Province). This study population has the typical characteristics of rural areas, and the results of the analysis can be summarized as follows: 1. In regard to the demographic characteristics of the study population : their average age at marriage was 23.7, they had an average of 2.6 children( 1.3 boys, 1.3 girls) :10% experienced the death of their child (ren) :14% had spontaneous abortion(s) :4% weathered stillbirth(s) :35% went through induced abortion (s) : and 5.5% were currently pregnant. The average of their ideal numbers of children was 2.2, while 44% felt that they must have a son. 2. Looking at the contact rate with medical & health institutions, over the past 1 year, the visit rate to health subcenters was 43.7%, while 26.9% visited the (county) health center :59.6% had been to private clinics : and 41.5% went to the Soonchunhyang - Eumsung hospital : thus showing a relatively high rate of accessibility. 3. The utilization rate of family planning services was 76.5%, with tubectomy being the most prominent method at 52.3%, while the informants were health workers in 54.2% of the acceptors. Of the 8.4% who discontinued the use of contraceptive methods, only 26% did so due to want for pregnancy, natural infertility (meno - pause), or other reasons, while the remaining 74% stopped usage on account of side effects, failure in the methods themselves, and inconvenience of use, thus pointing to a situation where the proper choice of family planning methods have not yet been made. It can be noted that there is a strong motivation for early birth stopping as 35.3% practice family planning even with only one child, of which 38.3% have had sterilization operations. According to results of a multiple regression analysis, among the variables affecting contraception usage the most significant variable was the number of sons. 4. 34.8% experienced induced abortions. It was shown as a result of multiple regression analysis that the number of children and attitudes toward induced abortions extensively affected their frequency of abortions conducted. 5. In the regard to the relation between family planning and induced abortions, 33.7% of the women used both, while 52.0% of them used only the former(family planning), with only 1.4 % utilizing solely the latter(abortion), and 12.9% totally abstaining from fertility regulation : again, the discriminant analysis indicated that the choice of family planning and/or induced abortion was determined by the number of children and attitudes toward induced abortion. In view of the above mentioned results, the following are some comments and suggestions concerning problems related to the current family planning policies, in Korea : 1. It is difficult to expect a further quantitative expansion in family planning program operations, as there has been an excessive supply of target-oriented sterilization operations on women. From a maternal and child health care point of view, it will be desirable to have a diversification of service points in the future where family planning methods may be properly chosen, so that choices of methods which suit the mothers' characteristics and tastes may be made by the individuals themselves by strengthening their quality of family planning information services. 2. Along with the strengthening of the qualitative improvement of family planning services policies must be implemented to effectively promote the moral (ethical) deterrents to induced abortions and to preference for sons. From a maternal care standpoint, the social permissive norm toward induced abortion must be modified, and the bias towards son must be analyzed as the women with more daughters have a lower rate of family planning acceptance. Such changes in attitudes, however, can not be hoped to be accomplished with ad hoc policies, but will only be possible when an enhancement of the women's status(within the society) is brought about in a long - term perspective.

• Korean Journal of Heritage: History & Science
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• v.44 no.4
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• pp.56-69
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• 2011

A Gamsil is an ritual instrument which enshrine the ancestral tablets of four lines from late great-great-grandfather and grandmother to late father and mother. This has their soul. Juja's "Garye" informs its structure pattern. It is placed in Sadang and takes the form of a perfectly square box. It partitions four rooms and enshrine an ancestral tablet room by room. They get the ancestral tablets line up from west to east. And they also enshrine the ancestral tablets without his descendant together in Gamsil. A Gamsil is a space to enshrine the ancestral tablets and to place an order within a family. A social status and A family economic power become a standard in making and managing Sadang. Kingdom in Joseon period limited the ancestral tablets considering of his degree of official rank which descendant enshrined. A official servant can be stable economically in getting a stipend and build sadang in the house. While household a little in economic enshrine the ancestral tablets at a Gamsil placed at the a space of private home. His personal circumstances make size and pattern, place change in relation to Gamsil. A Gamsil looks like house in structure and pattern. It has the immortality of the soul. And it changed from a table size to a ancestral tablet size. This Gamsil is comfortable to move and is made considering of the width and height of household. The transition of Gamsil means institutions is in close to a family economic power in social change. Kingdom in Joseon early period makes a policy of a Gamyo's build and an ancestral enshrine in basement of Juja's "Garye". The transition of Gamsil gave a common people limitted socially and institutionally the service of late four lines. Most of people enshrine the ancestral tablets of their four lines in approaching of in the late of Joseon Dinasty. They compromise on their reality and cause. The transition of Gamsil implied many different things in social ; the authenticity search and a dignity expression of his family, the foundation for the diffusion of an ancestral service, a space sharing with ancestor and descendent, the increment of a family economic power etc.

• Korean Journal of Heritage: History & Science
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• v.37
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• pp.121-150
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• 2004

As genre of Buddhist paintings that express generally mountains and waters, there are Eight Scenes from Life of the Buddha(八相圖), Eternal Life Painting(甘露圖), Avalokitesvara Painting(觀音菩薩圖) includes Sixteen Lohans painting(十六羅漢圖), and Hermit Painting(獨聖圖), or Mountain God Painting(山神圖) which is especially appeared in late Chosun Period. These Buddhist paintings had various backgrounds including mountains and waters, the tradition of Water Ink Painting still remains after 18th century, however the trends got complicated to express various landscapes including splendid color, waters and mountains, and it appeared to have historical trend with introduction of factors of Minhwa(民畵) so called in 19th century. Sixteen Lohans painting painted from late 19th to early 20th century, still contains the traditional factors in terms of describing background among above trends, however the main factors of expressing the background are different from other Buddhist painting which reflects historical art trends in colors and its materials by drawing various background distinctively. That is, Sixteen Lohans painting is distinct at describing the background of blue & green colored mountains and waters that is appeared in trend of Minhwa(民畵) and the royal which were popular at that time It also shows broad acceptance with introduction of new background expressions such as Sipjangsang(十長生, Picture of 10 different things of Sun, Mountain, Water, Stone, Cloud, Pine, Plant of eternal youth, tortoise, Crane, and deer to hope the eternal life) Unryoung(雲龍, Dragon Cloud), Mangho(猛虎, Wild Tiger), Gweseck(怪石, Oddly shaped stone), Hwajo(花鳥, Flowers and Birds), Chaekgoeri(冊巨里, The books and bookshaves). In terms of its materials, positive representations of eternal life, wealth and luck were mainly appeared, this is closely related with Self-Search of Buddhist which was the trend at that time that Buddhist turned into the popularized religion in Chosun Period, especially the cooperation of popular belief with Taoism. This is appeared on various Taoists that is expressed in Buddhist paintings of Sixteen Lohans painting at that time. It would provide some clauses to infer the painted years of existing Minhwa at the fixed type of folk story paintings appeared on Sixteen Lohans painting painted mainly from late 19th to early 20th Century. There is also a possibility of the active participation of Buddhist painters(佛畵僧) as painters of Minhwa by request and demands from common people. Inquiry into factors of folk story paintings among Buddhist paintings started from similarity of the materials and shapes, however it doesn't seem to have dramatically expressed comic or exceptional techniques. But, the fact that there are similar types of decorative pictures in the Royal Court rather seemed to be possible for Buddhist paintings to have functions as religion.

• Journal of the Daesoon Academy of Sciences
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• v.38
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• pp.209-242
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• 2021

This manuscript started with the purpose of producing research that investigated and verified how Buddhism was understood by Seongdam (性潭) Song Hwan-gi (宋煥箕), the founder (宗匠) of Horon (湖論) who was active around the early 19 th century. Song Hwan-gi, Uam (尤菴) Song Si-yeol (宋時烈)'s fifth generation, was a scholar who had a deep sense of duty to inherit the Theory of Uam (尤菴學), and he adhered to the Confucian theory of genealogy (道統論) and Anti-Heresy Discourses. Thus, this manuscript expressed curiosity about Song Hwan-gi's understanding of Buddhism, which was the representative heresy. This manuscript examined the naming method of Buddhist clergy (僧侶), degree of pedagogical knowledge, and critical statements that were made concerning Buddhist tales (說話). Meanwhile, it is noticeable that the terms of address for Buddhist clergy were composed of four categories: general terms, honorific forms, palanquins [輿], and miscellaneous terms of address. This scheme conforms to the Buddhist-friendly aspects of Song Hwan-gi. Examples of these terms of address include Danseung (擔僧) and Yeoseung (輿僧), both of which were Buddhist clergy who carried palanquins. Naturally, Song Hwan-gi was helped by Buddhist clergy when he went sightseeing on famous mountains. In the meantime, Song Hwan-gi's pedagogical knowledge can be shown to be not especially profound based on his understanding of The Diamond Sutra, The Avatamska Sutra, and The Shurangama Sutra. Cheongnyansan Travel Records (淸凉山遊覽錄) and Dongyu Diary (東遊日記) make it clear that Song Hwan-gi had no interest in taking refuge in the three treasures of Buddhism (佛法僧 三寶). It is rather the case that he was deeply critical of Buddhism. On the other hand, Song Hwan-gi expressed profound sadness when he encountered the dilapidated remains (古蹟) of Buddhist temples and hermitages. Consequentially, it can be concluded that Song Hwan-gi's understanding of Buddhism contained examples of affirmation, acceptance, denial, and exclusion.

• Journal of Venture Innovation
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• v.3 no.2
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• pp.1-21
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• 2020

Recently, the emergence of new technologies caused by the Fourth Industrial Revolution caused a great change not only in the overall society but also in the retail industry. In the retail industry, unmanned stores based on new technologies have emerged, changing the consumption behavior of consumers. In particular, the global pandemic caused by COVID-19, which appeared in December 2019, raised social risks, and as a result of this, the beginning of the non-face-to-face era, interest in unmanned stores is increasing. In this study, the effects of benefits factors (perceived usefulness, perceived economics, perceived enjoyment, relative advantages) and sacrifice factors (perceived risk, technicality) perceived by unmanned store users on continuous use intention through perceived value. In addition, it is a study to test through empirical analysis what role the social risk from COVID-19 plays in the process of consumption through unmanned stores. The purpose of this study is to provide strategic implications for the activation of unmanned stores in the non-face-to-face era. In this study, a total of 293 copies of data were collected for users of unmanned stores for hypothesis testing. In addition, the collected data was analyzed using SPSS 21.0 and AMOS 21.0 statistical programs. The results of the study are summarized as follows. First, it was found that the perceived benefits (perceived usefulness, perceived economics, perceived playfulness, and relative advantages) of unmanned stores all had a significant positive effect on perceived value. Second, it was found that all perceived sacrifices (perceived risk, technicality) of unmanned stores had a significant negative effect on perceived value. Third, it was found that the perceived value of unmanned stores had a significant positive effect on the intention to continue use. Finally, the social risk from COVID-19 has been shown to play a moderating role when the perceived sacrifice of unmanned stores affects the perceived value.

• (The) Research of the performance art and culture
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• no.42
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• pp.47-75
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• 2021

This thesis looks into the interpretation of the Korean War and mystery genre in Korea in the 1970s by analyzing the special drama , in which the theme was directly related to the Korean War, airing through MBC in 1979. It begins by finding the change in direction in the 1970s when the world of TV was dictated through the heavy censorship and the memory of the war by the government. It also looks at the intentions of the producer who was taking in the new way and the viewers who also accepted this drama and its reflections. In order to gain some insights into these issues, it compares between the drama "The Last Witness" and the original novel by Seong-jong Kim who holds the same time to see the way in which this is dramatized. The drama, "The Last Witness", was produced with a plan to generate a high-quality special drama which combined both artistry and sense of purpose. Nevertheless, as watching TV became a leisurely past-time during this period, TV dramas become more aggressive and suggestive in order to attract viewers. This ultimately was encored with obstacles due to the regime and the heavy censorship at the time. The genre of special drama that is well known in South Korea, is designed as an art form to satisfy both their unique artistry and its purpose. The conflict is seen between the key elements of the artistic drama crated by the producers and the 'encouraged' elements that often are needed to engage the viewers. Thus, more often than not, special dramas defeat the original intention of national harmony, encouraged by the regime. This is due to the 'novelty' aspect which grows from the effort of bringing enjoyment to viewers whilst also trying to achieve the artistic drama to life. Alongside this, crime element in this drama is designed in a way that visually embodies the process of deduction, becoming a new possibility to secure the reality of the times. However, it was also a paradoxical existence since it was indicated as an example of unrefined culture that lost its original intention. In that way, it is worth to think that detective suspense stories, which were not popular in Korea, influenced viewers as a tv drama series in the 1970s through the various elements that compose the genre. They went through a process of transplantation and acceptance whilst also attempting to satisfy the viewers and their encouraged elements to engage them. As is well known, crime drama in Korea has its own style by mixing anticommunism and detective reasoning. This combination is found in the way in which the genre naturally forms through the elements selected and excluded in the dramatization of "The Last Witness". The point is that the special drama "The Last Witness" can be seen as an intermediate form that shows the tendency of transformation from the detective reasoning form alongside the crime aspects as TV dramas began to include anticommunism messaging and investigation in the 1970s. In conclusion, when the detective reasoning is used as an element in a TV drama, it shows the trust of the public system and it constantly seeks the possibility of circumventing the political interpretation. The memories of the war is seen as a tool that neutralizes the dismal imaginations inscribed on the dark side of society and the system. As a result, "The Last Witness", broadcasted at the end of the Yushin regime in Korea, is a strange result which combines the logic of a special drama and the encouraged characteristics of television dramas. The viewers' desire which is the discussion about the hidden traces from the texts needs to be restored again.

• Journal of Internet Computing and Services
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• v.16 no.3
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• pp.79-93
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• 2015

With the rapid development of information technology, the ways of usage have changed drastically. The ways and efficiency of traditional service application to data processing already could not satisfy the requirements of modern users. Nowadays, users have already understood the importance of data. Therefore, the processing and saving of big data have become the main research of the Internet service company. In China, with the rise and explosion of 115 Cloud leads to other technology companies have began to join the battle of cloud services market. Although currently Chinese cloud services are still mainly dominated by cloud storage service, the series of service contents based on cloud storage service have been affirmed by users, and users willing to try these new ways of services. Thus, how to let users to keep using cloud services has become a topic that worth for exploring and researching. The academia often uses the TAM model with statistical analysis to analyze and check the attitude of users in using the system. However, the basic TAM model obviously already could not satisfy the increasing scale of system. Therefore, the appropriate expansion and adjustment to the TAM model (i. e. TAM2 or TAM3) are very necessary. This study has used the status of Chinese internet users and the related researches in other areas in order to expand and improve the TAM model by adding the brand influence, hardware environment and external environments to fulfill the purpose of this study. Based on the research model, the questionnaires were developed and online survey was conducted targeting the cloud services users of four Chinese main cities. Data were obtained from 210 respondents were used for analysis to validate the research model. The analysis results show that the external factors which are service contents, and brand influence have a positive influence to perceived usefulness and perceived ease of use. However, the external factor hardware environment only has a positive influence to the factor of perceived ease of use. Furthermore, the perceived security factor that is influenced by brand influence has a positive influence persistent intention to use. Persistent intention to use also was influenced by the perceived usefulness and persistent intention to use was influenced by the perceived ease of use. Finally, this research analyzed external variables' attributes using other perspective and tried to explain the attributes. It presents Chinese cloud service users are more interested in fundamental cloud services than extended services. In private cloud services, both of increased user size and cooperation among companies are important in the study. This study presents useful opinions for the purpose of strengthening attitude for private cloud service users can use this service persistently. Overall, it can be summarized by considering the all three external factors could make Chinese users keep using the personal could services. In addition, the results of this study can provide strong references to technology companies including cloud service provider, internet service provider, and smart phone service provider which are main clients are Chinese users.

• Journal of Korean Public Health Nursing
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• v.3 no.1
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• pp.74-100
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• 1989

Inspite of the lots of studies on the harmfulness of cigarette smoking to the body published by many researchers since 1950, cigarette smoking people are increasing in number especially, cigarette smoking by young and women causes a serious problem. Examining the physiological motives of youth shows that, impulse which the youth want to immitate the adults, alluring curiousity, and defiant physiology of escaping from the norm of traditional groups which has been banned are cooperated well compoundly. As the period of the youth is the one which they accumulate knowledge and charactor by learning as well as the period of growth mentally, and physically they should be rightly educated about smoking before they addicted to smoking and it is desirable for us to make the youth to understand how harmfully the smoking is to effect to their growth and mental soundness simply not as a social norm which they should not smoke. The main motive of this study on the attitude of smoking by the youth is to give basic materials related on this field. For this study, 647 questionnaires were used as studying material which were able to analyze among 720 questionnaires of 2 classes of each grade of 3 high schools among the high schools of boys, girls and co-educated in Seoul from Oct. 21, 1988 through Oct. 26, 1988. Study Instrument are graded in Likert's 5 point from 40 questions which are 20 questions m affirmations and 20 questions in negations after analyzing the factors on 60 simple sentence questions which the students showed in preliminary studies. And these are systemized to be measured from 1 point which means they think smoking IS very bad to 5points which means they think smoking is really good. In these collected materials, technical statistics of frequency. percentage, average, standard deviation are used for general character and smoking attitude, $X^2-test$ for examinning Independant variables of physical. emotional, ethical and other areas pearson's coefficient of correlation for related direction and degree" and step­regression analysis for the degree of relative contribution of all variables which effect smoking attitude. The results of this study are as follows; 1. The smoking attitude of high school boys and girls showed average of 1.78 in physical area, 2.63 in emotional area, 2.61 in ethical area, 2.29 in other area respectively in a negative attitude generally also the negative attitude are expressed most strongly in physical area. I've can also say by this results that smoking is harmful to their health and further more it can be judged that this proves the youth in the period of preparation be adults have a strong curiousity in the emotional, ethical and other areas. 2. The most influential variables in each field as related factors effecting smoking attitude of the student can be explained from 13.2 in physical area the lowest experienced variables to 25.2 in emotional area the highest of degree of smoking experience. The fact that the more the smoking experienced students are increasing in number the higher tendency which accept the' smoking tells as the importance of health education about the population of latest student's smoking as important variables shown equally in each area. Those of grade, age, numbers of smoking people in house are showed meaningful in pure interrelation. Those related to the acceptance of teacher's smoking, sex, mothors education are shown meaningful in opposite interrelations. This means that the' increasing number' of smoking people in grade age, the number of smoker in family have a affirmative attitude. And people who are not interested in teacher's smoking wants to quit it, and whose mother's education is higher have a negative attitude. 3. The most negatively answered questions of the smoking attitude In physical, emotional, ethical and other areas are as belows; Firstly too much smoking is harmful to our health is 1.12 point. Secondly smoking have a ill-effect on pregnancy and embryo is 1.13 point. Thirdly smoking is harmful· to our health is 1.27 point. Fourthly smoking in crowed area with the people such as In a bus or subway should be prohibited is 1.27point. Fifthly smoking can ruin lungs is 1.31 point. And the most affirmatively answered questions are also as below; Firstly we showed smoke depending on time and place is 3.96 points. Secondly smoking is just habit is 3.83 points. Thirdly smoking people seem to be unable and deplorable is 3.69 point. Fourthly smoking should be prohibited by law is 3.56 points. Fifthly high school student's smoking is immitation of adults is 3.52 points.

• Journal of the Korea Concrete Institute
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• v.25 no.3
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• pp.321-329
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• 2013

Recently, the medium-low level radioactive waste from nuclear power plant must be transported from temporary storage to the final repository. Medium-low level radioactive waste, which is composed mainly of the liquid ion exchange resin, has been consolidated with cementitious material in the plastic or iron container. Since cementitious material is brittle, it would generate cracks by impact load during transportation, signifying leakage of radioactive ray. In order to design the safety transporting equipment, there is a need to check the compressive strength of the current waste. However, because it is impossible to measure strength by direct method due to leakage of radioactive ray, we will estimate the strength indirectly by the dynamic modulus of elasticity. Therefore, it must be identified the relationship between of strength and dynamic modulus of elasticity. According to the waste acceptance criteria, the compressive strength of cement based solid is defined as more than 3.44 MPa (500 psi). Compressive strength of the present solid is likely to be significantly higher than this baseline because of continuous hydration of cement during long period. On this background, we have tried to produce the specimens of the 28 day's compressive strength of 3 to 30 MPa having the same material composition as the solid product for the medium-low level radioactive waste, and analyze the relationship between the strength and the dynamic modulus of elasticity. By controling the addition rates of AE agent, we made the mixture containing the ion exchange resin and showing the target compressive strength (3~30 MPa). The dynamic modulus of elasticity of this mixtures is 4.1~10.2 GPa, about 20 GPa lower in the equivalent compressive strength level than that of ordinary concrete, and increasing the discrepancy according to increase strength. The compressive strength and the dynamic modulus of elasticity show the liner relationship.