• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• Journal of the Korean Society of Food Science and Nutrition
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• v.46 no.5
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• pp.537-544
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• 2017

In this study, the anti-inflammatory effect of Polyopes affinis ethanol extract (PAEE) was investigated using LPS-stimulated RAW 264.7 cells and a croton oil-induced ICR mice model. Treatment with PAEE significantly reduced production of nitric oxide (NO) and pro-inflammatory cytokines [interleukin (IL)-6, tumor necrosis factor $(TNF)-{\alpha}$, and $IL-1{\beta}$] in lipopolysaccharide (LPS)-stimulated RAW 264.7 cells. PAEE treatment also reduced expression of inducible NO synthase, cyclooxygenase-2, nuclear $factor-{\kappa}B$, and mitogen-activated protein kinases in LPS-stimulated RAW 264.7 cells. In the croton oil-induced ear edema test, application of PAEE (10~250 mg/kg body weight) reduced ear edema in a dose-dependent manner, and PAEE treatment at 50 mg/kg body weight showed similar inhibitory effects compared with prednisolone (10 mg/kg body weight). Histological analysis revealed reduced dermal thickness and lower number of infiltrated mast cells. These results suggest that PAEE might be used as a promising anti-inflammatory agent for inhibition of LPS-induced inflammation and ear edema formation.

• Korean Journal of Environment and Ecology
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• v.28 no.6
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• pp.779-788
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• 2014

This study, as a case where the environmental conflict and dispute arose between the use and the conservation as in the other protected areas in Korea, took the first step to build ecological citizenship to solve various and complicated issues in a fundamental level by providing a basic information on differentiated environmental perceptions of the locality and the visitors of Seoraksan National Park. The questionnaire survey was employed on September 6th and 7th with 150 residents of the park area and 200 visitors of Osaek-Daechungbong trail. Total number of 13 survey questions was introduced using Dunlap and Liere's NEP index. The result shows that the perception of 'balance of nature' was more dominant to the perception of 'humans over nature' and the perception to the 'limits to growth' was also somewhat positive in both groups. The differences in environmental perceptions between the groups exist; the visitor group tended to have more positive level of acceptance of NEP views. Such differences in perceptions suggest that a different normative approach should be taken to the residents of the national park with less pro-environment in their perceptions when policy making. It thus seemed possible that ecological citizenship could be realized since the younger and the higher education level are, the more pro-environment. The findings of the research may cause some concerns however, because the study has been confined as a case study with basic understanding of environmental perceptions and its differences between the interest groups. More extensive research is required to confirm if this is generalized.

• Journal of Korea Port Economic Association
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• v.25 no.1
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• pp.15-28
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• 2009

The purpose of this paper is to show the empirical extraction way of benchmarking ports for overcoming the shortcoming which the traditional DEA method has by using 20 Korean ports in 2003 for 2 inputs (birthing capacity, cargo handling capacity) and 2 outputs(Export and Import Quantity, Number of Ship Calls). Because DEA method has produced the limited set of efficient units which are reference to inefficient units respective of their differences in efficiency scores, it is necessary to adopt the more feasible benchmarking information according to the path analysis(tier or stratification). The core empirical results of this paper are as follows. Benchmarking ports against inefficient ports according to the tier analysis are that Masan Port(Janghang$\rightarrow$Jeju$\rightarrow$Seogoipo$\rightarrow$Yeosu), Jinhae Port(Janghang$\rightarrow$Mogpo$\rightarrow$Seogoipo$\rightarrow$Wando), Pohang&DonghaePort(Janghang$\rightarrow$Samcheonpo$\rightarrow$Pyungtag$\rightarrow$Samcheog), and Sogcho Port(Janghang$\rightarrow$Mogpo$\rightarrow$Seogoipo$\rightarrow$Wando). The policy implication to the Korean seaports and planners is that Korean seaports should introduce the new methods like Tier analysis of this paper for evaluating the port performance and enhancing the efficiency in short term, mid term, and long term according to the tier 3 stage, the tier 2 stage, and the tier 1 stage with original DEA stage.

• The Journal of the Petrological Society of Korea
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• v.20 no.1
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• pp.39-59
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• 2011

To get the geologic information data such as rock resources, industrial ground, development planning and so on, distribution ratios of constituent rocks with geologic age and rock type were obtained in Gyeongnam, Ulsan and Busan areas by ArcGIS 9.3 program, digital geologic and geomorphic maps of 1 : 250,000 scale. Geologic ages and rock types in the Gyeongnam area can be divided into 6 and 40, respectively. Their distribution ratios of the geologic ages are decreasing in the order of Cretaceous, Precambrian, Quaternary, Jurassic, Triassic and Tertiary. They show the wide ranges of 1.35-57.36%, and the former makes the most dominant ratio. Major rock types are 24 ones, all of which occupy the ratio of 94.58% and relatively narrow ranges of 1.15-13.64% in the area. Among them, andesite and andesitic tuff shows the more or less dominant ratio, and separately develops in the northeast, mid east and south parts of the area. In the Ulsan area, geologic ages and rock types can be divided into 3 and II, respectively. Their distribution ratios of the geologic ages are decreasing in the order of Cretaceous, Quaternary and Triassic. They show the very wide range of 6.90-79.21%, and the former makes the most prevailing ratio. Major rock types are 9 ones, which totally occupy the ratio of 98.63% and more or less wide ranges of 1.50-39.01% in the area. Among them, Jindong formation shows the most dominant ratio, and widely develops in the inner and eastern part of the area. In the Busan area, geologic ages and rock types can be divided into 3 and 10, respectively. Their distribution ratios of the geologic ages are decreasing in the order of Cretaceous, Quaternary and Tertiary. They show the wide ranges of 6.73-47.02%, and the two former makes the most dominant ratio of 88.03%. Major rock types are 6 ones, all of which occupy the ratio of 93.02% and relatively wide ranges of 4.07-47.02% in the area. Among them, alluvium forms the most dominant ratio, which mostly develops in the lower Nagdong River, West Nagdong River and Suyeong River.

• Journal of Environmental Policy
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• v.4 no.1
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• pp.93-111
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• 2005

Defining soil quality in scopes and applications is one of the prerequisite for the sustainable management of soil environment to orient researches, strategies and policies. However, definition of soil quality is controversial depending upon a viewpoint of soil science or soil environment. Soil quality can be, irrespective of the disciplines, defined as the capacity of a soil to function within ecosystem boundaries to sustain biological productivity, maintain environmental quality and promote plant and animal health. Common to all of the soil quality concepts can be summarized as the capacity of soil to function effectively at present and in the future. The OECD includes soil quality as one of the agri-environment indicators. This article intends to i) summarize the current soil quality research, and ii) provide information on protocol of soil quality assessment. A framework for soil quality was divided into three steps: indicator selection as minimum data set (MDS), scoring of the selected indicators, and integration of scores into soil quality index. Korean government suggested possible physical and chemical indicators such as bulk density and organic matter for paddy and upland soils to OECD. The framework of soil quality assessment is not yet implemented in Korea. Countries such as USA, Canada and New Zealand have constructed the framework on soil quality assessment and developed a user-friendly version of soil quality assessment tools to evaluate the integrated effects of various soil management practices. The protocol provided in this review might help policymakers, scientists, and administrators improve awareness about soil quality and understand the way of soil environment management.

• Korean Security Journal
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• no.43
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• pp.205-230
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• 2015

This study aims to compare the differences of crucial factors that are associated with probation warning tickets between sex offenders and non-sex offenders in South Korea. Serious high-profile cases have occurred in recent years which resulted in public and political conners for successful sex offender management and monitoring strategy through community corrections. The official response has been to initiate a series of legislative probation and parole measures by using GPS electronic monitoring system, chemical castration, and sex offender registry and notification. In this context, the current study is designed to explore the major factors that could affect the failure of probation by comparing the differences between sex offenders and non-sex offenders in terms of their major factors which are related to the failure of probation. The failure of probation is measured by the number of warning tickets which would be issued when there is the violation of probation conditions. The data is obtained from Seoul Probation office from January, 29, 2014 to February, 28, 2014. The sample number of sex offenders is 144 and the number of non-sex offenders is 1,460. The data includes the information regarding the offenders who completed their probation order after they were assigned to Seoul Probation in 2013. Furthermore, this study uses the chi-square and logistic regression analysis by using SPSS statistical package program. The result demonstrated that only prior criminal history was statistically significant factor that was related to the number of warning tickets in the sex offender group when other variables were controlled($X^2=25.15$, p<0.05, Nagelkerke $R^2=0.23$)(b=0.19, SE=0.08, p<0.05). By contrast, there were various factors that were associated with the number of warning tickets in non-sex offender group. Specifically, the logistic regression analysis for the non-sex offenders showed that demographic variable(marital status and employment type), offender-victim relationships, alcohol addiction, violent behavior, prior criminal history, community service order, and attendance order were statistically significant factors that were associated with the odds of warning tickets. Further policy implication will be discussed.

• Journal of Food Hygiene and Safety
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• v.30 no.3
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• pp.217-226
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• 2015

This study was conducted to establish a standardized process for developing food safety health indicators. With this aim, we proposed a standardized process, accessed the validity of the suggested process by performing simulations, and provided a method to utilize the indicators. Developing process for domestic environmental health indicators was benchmarked to propose a standardized process for developing food safety health indicators, and DPSEEA framework was applied to the development of indicators. The suggested standardized process consists of an exploitation stage and a management stage. In the exploitation stage, a total of 6 procedures (initial indicators suggestion, candidate indicators selection, data availability assessment, feasibility assessment, pilot study, and final indicator selection) are conducted, and the indicators are routinely calculated and officially announced in the management stage. The exploitation stage is operated by an interaction between a task force team who manages the overall process, and an advisory committee (minimum of 4 in academia, 2 in research, 4 in specialists of Ministry of Food and Drug Safety) who reviews and performs evaluations on the indicators. The standardized process was simulated with 45 initial indicators, and total of 4 indicators (17 detailed indicators) were selected: 'Proportion of domestic fruit/vegetable receiving 'acceptable' in the evaluation of pesticide/herbicide residues', 'Food-borne disease outbreaks', 'Food-borne legal infectious disease incidence', 'Salmonellosis incidence'. Synthetic food safety health index was derived by calculating percent difference with the data from 2010 to 2012. Results showed that when comparing the year 2010 to 2011, and 2011 to 2012, the overall food safety status improved by 10.37% and 9.87%, respectively. In addition, the contribution of indicators to the overall food safety status can be determined by looking into the individual indicators, and the synthetic index may be illustrated to enhance the ease of interpretation to the public and policy makers. In overall, food health safety indicators can be useful in many ways and therefore, attention should be drawn to conduct further studies and establish related legislations.

• Korean Journal of Food Science and Technology
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• v.34 no.6
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• pp.977-983
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• 2002

This study was performed to establish the precise and rapid method to distinguish croakers through the pigment analysis of colored imported white croakers for adultration. We surveyed the coloring behaviors, extraction test by water and organic solvent and using pigments such as targeting, curcumine, and azo dye products. The pigment of yellow croaker is not stained on wet cloth or tissue which is rubbed on epidermis of yellow croaker and was not eluted in water extraction test, while adulterated pigments were easily extracted by water and acetone, but edible diluted yellow, Yellow No. 4 and Yellow No. 5 were not extracted. Reactive pigment was detected easily by extraction with water and dispersed pigment was also detected by extraction test. As a result of discoloring characteristics of carotene having similar structure to yellow croaker and azo dye by oxidation and reduction, azo dyes were not discolored by oxidation with sodium percarbonate or peracetic acid but that were discolored by oxidation with Fenton reagent after 1hr and by hypochlorite promptly. On the other hand, carotenes were not discolored by sodium precarbonate and Fenton reagent but discolored by sodium hypochlorite after 2 hr and by peracetic acid promptly. Azo dyes were discolored by reduction with sodium hydrosulfite and sodium carbonate but carotenes were not discolored by these reagents. This discoloring test was applicable to detect adulterated pigments and other marine product.

• Journal of KIISE:Databases
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• v.28 no.4
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• pp.529-544
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• 2001

Prefetching is an effective method to minimize the number of roundtrips between the client and the server in database management systems. In this paper we propose new notions of the type-level access pattern and the type-level access locality and developed an efficient prefetchin policy based on the notions. The type-level access patterns is a sequence of attributes that are referenced in accessing the objects: the type-level access locality a phenomenon that regular and repetitive type-level access patterns exist. Existing prefetching methods are based on object-level or page-level access patterns, which consist of object0ids of page-ids of the objects accessed. However, the drawback of these methods is that they work only when exactly the same objects or pages are accessed repeatedly. In contrast, even though the same objects are not accessed repeatedly, our technique effectively prefetches objects if the same attributes are referenced repeatedly, i,e of there is type-level access locality. Many navigational applications in Object-Relational Database Management System(ORDBMs) have type-level access locality. Therefore our technique can be employed in ORDBMs to effectively reduce the number of roundtrips thereby significantly enhancing the performance. We have conducted extensive experiments in a prototype ORDBMS to show the effectiveness of our algorithm. Experimental results using the 007 benchmark and a real GIS application show that our technique provides orders of magnitude improvements in the roundtrips and several factors of improvements in overall performance over on-demand fetching and context-based prefetching, which a state-of the art prefetching method. These results indicate that our approach significantly and is a practical method that can be implemented in commercial ORDMSs.