• Management & Information Systems Review
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• v.29 no.1
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• pp.79-96
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• 2010

The purpose of this study is to investigate factors that affect corporate CEOs' tax avoidance, ultimately helping find how to fundamentally prevent the avoidance, establish a tax system that ensures tax payers' compliance and revise tax laws and regulations in a positive way. For the purpose, this researcher surveyed corporate CEOs with a questionnaire that contained many questions of various types, which was developed based on previous studies. Findings of the study can be summarized as follows. Main factors affecting tax avoidance were the application of tax provisions, the ability to understand tax laws and the expectation of tax avoidance. The more corporate CEOs' were influenced by the first and the third factors, the higher their propensity for tax avoidance was. On the contrast, corporate CEOs were lower in propensity for tax avoidance when they were more able to understand tax laws. Regarding the three factors' relative influences, tax avoidance was most affected by the expectation of tax avoidance, followed by the ability to understand tax laws and the application of tax provisions in order. Meanwhile, a multi-regression analysis using the sequential deletion technique showed that tax avoidance were affected by the application of tax provisions and the expectation of tax avoidance and that tax avoidance was most influenced by the application of tax provisions, followed by the expectation of tax avoidance. These findings indicate that the degree of corporate CEOs' tax avoidance may vary depending on social and environmental changes that their business face. Meanwhile, positive factors such as tax-bearing capacity and the procedure of tax calculation and negative factors such as management ethics and tax authorities' regulation are all thought to be not helping prevent tax avoidance.

• Journal of the Korean Society for Library and Information Science
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• v.50 no.3
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• pp.309-327
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• 2016

Scholarly monographs have been a main vehicle for knowledge representation and transfer as well as an important research outcome. University presses have long been considered as the last bastion for scholarly monographs that have low commercial prospect. Until now there has not been a systematic data analysis regarding scholarly monograph production by university presses in Korea. In this paper, we collected bibliographic records of university presses' monograph publications between 1950 and 2015 using the National Library of Korea's online catalog system. A total of 21,015 records were used in the analysis. In particular, for monographs published between 2001 and 2015, we categorized them into scholarly monographs and non-scholarly monographs. University presses' publishing showed sharp increase during the 1990's but is in decline after its peak in 2005. University presses seem to have engaged in publishing more non-scholarly monographs than scholarly monographs by a ratio of 6:4. Large university presses in size seem to produce higher proportions of scholarly monographs than smaller presses. In terms of authoring types, single authorship accounts for the highest proportion and on the increase. However, edited books are losing ground as translated books seem to hold steady. Monographs in social sciences have been published more frequently than any other subject areas as there seem to be significant discrepancies among subject areas in terms of the scholarly monograph proportion.

• Journal of the Korea Society of Computer and Information
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• v.16 no.12
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• pp.175-185
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• 2011

The threshold level of a receiver is analyzed for the simplification of system and the improvement of upstream data ratios in optical subscriber network of which the upstream date rate and the optical transmitted power are changed to meet the requested BER (Bit Error Rate) defined per interactive multimedia services. In asynchronous optical subscriber network of which the upstream to downstream data ratios are 1:1/2, 1:1/4, 1:1/8 and 1:1/16 with manchester coded downstream and NRZ (Non Return to Zero) downstream re-modulation, the BER performance is theoretically analyzed and it is performed by simulation with MATLAB according to the four types of downstream data for four models. The results have shown that in the cases which the upstream to downstream data ratios are 1:1/4, 1:1/8 and 1:1/16 the conventional receiver with threshold level of 1/2 can be applied regardless of average received optical powers and the BER is not much deteriorated compared with using the optimal threshold level. In the case that the upstream to downstream data ratio is 1:1/2 the threshold level in an optical receiver could be fixed at 1/3 and the BER is not much deteriorated compared with using the optimal threshold level as the average received optical power increases.

• Journal of the Korea Society of Computer and Information
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• v.19 no.1
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• pp.191-201
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• 2014

The purpose of this study is to propose strategies of puzzle-based learning for Informatics gifted education through analyzing Informatics gifted elementary students' computational problem solving approaches in puzzle-based learning contexts. Six types of educational puzzles, which are constraints, optimization, probability, statistically speaking, pattern recognition, and strategy, were used in teaching 14 Informatics gifted students for 8 sessions. The results of pre and post test and each students' answers were analyzed to identify why students were not able to solve the puzzles. We also analysed what essential computational strategies are needed to solve each type of puzzles, and what students did not know in solving puzzle problems. We identified some problems caused by puzzle representation methods, and various students' intuitions that disturb puzzle solving. Also, we identified essential computational strategies to solve puzzles: backtracking, dynamic programming, abstraction, modeling, and reduction of big problem. However, students had difficulties in applying these strategies to solve their puzzle problems. We proposed the revised puzzle-based learning strategies, which is based on the improved problem representation, just-in-time cognitive feedbacks, and web-based learning system.

• Journal of the Institute of Electronics and Information Engineers
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• v.52 no.3
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• pp.199-205
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• 2015

This study is about ionic water generator filter Recently, a lot of people feel deep interest in health and drinking water. And there are various types of water. Ionic water generator is a system with special function, and can be classified as a medical device and should be manufactured after approval from the Food and Drug Administration. Basically ionized water is different from the packaged and stored water. When the tap water or ground water passes through the various filters of ionic water generator, it turns to the purified water of pH7 ~ 7.5 and we can electrolyze that water into anion and cation by diaphragm. And in negative electrode side, we can get alkaline water with calcium ($Ca^+$), potassium ($K^+$), magnesium ($Mg^+$), sodium ($Na^+$) for body. In general, we can change pH value from 5 to 9 of ionizer by controlling the level of electrolysis voltage in the ionizer. In general, 1stage (pH8), 2stage (pH8.5), 3stage (pH9), 4stage (pH9.5) are used as the alkaline ionized water, -1Stage (pH6.0), -2 stage (pH5.0) are used as the acidic water. But in early stage, the water that passed through filter was weakly alkaline water and that was problem. Therefore, when filter condition is stable, the pH and ORP value of water is different with the early one. the initial setting pH value of the ionizer was confirmed that changes significantly. In order to resolve this problem we need to wash filter for some period time and neutralize by acidification treatment of the filter.

• The Journal of Korean Academic Society of Nursing Education
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• v.6 no.2
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• pp.287-302
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• 2000

The purpose of the study are to examine the perception of the importance and performance of patient education of the clinical nurse and find out the interfering factors in practicing patient education. The data were collected from convenient sample of 256 clinical nurses working in the nursing units of adult patients except the psychiatric unit, obstetric unit, dental surgical unit and intensive care unit of one University Hospital in Seoul from September 29 to October 2, 1998. Three measurement tools of self-report- questionnaires developed by researcher used. For the content validity of the questionnaires, two sessions of panel discussion and a pilot test were done and finally factor analysis was done with Varimax method. Analysis of data was done with SAS program using frequency, percentage, means, standard deviation, Pearson's Correlation Coefficients, t-test and ANOVA. The obtained results were as follows : 1. The surveyed nurses perceived the importance of patient education at higher level with mean score of 4.08 among 5 point than their perception of practice( mean score : 3.42). 2. There was positive significant correlation(r=.29, p=0.0001)between nurses' perception of the importance of patient education and it's practice 3. Among the teaching contents for patients, 'information of diagnostic procedure and operation' and 'orientation of hospitalization' were perceived most important. And 'preparation for discharge' and 'understanding of disease and health promotion' were perceived least important 4. Among the teaching contents for patients, 'orientation of hospitalization' and 'information of diagnostic procedure and operation' were perceived highly performable. And 'understanding of disease and health promotion' and 'preparation for discharge' were perceived least performable. 5. Three types of interfering factors were identified as patient-factor, situational factor, nurse-factor. The mean degree of impediment with the interfering factors was at average level(3.09 among 5). The patient and situational factors of impediments were more interfering than nurse- factor for teaching patients. 6. In older age(p<.05), married state (p<.05), higher educational status (p<.01), higher clinical experience (p<.01) and higher position(p<.01), the score of perceived importance of patients education was more high. 7. In older age(p<.01), higher clinical experience(p<.001) and surgical unit (p<.01), the score of perceived performance of patients education was more high. In conclusion, in order to activate patient education practice in the clinical setting, the continuing education for patients education should be more emphasized and the effective teaching methods and materials should be developed to help patient teaching. And an organizational support such as budgeting for patient education and reimbursement system should be administrated.

• Progress in Medical Physics
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• v.12 no.1
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• pp.79-94
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• 2001

The fluorescence emanating from a biological tissue contains information about scattering, absorption and the intrinsic fluorescence (fluorescence only due to fluorophores). Becaue fluorescence spectra of biological tissue are often significantly affected by the presence of tissue absorbers and scatterers, the measured tissue fluorescence cannot be interpreted as a linear combination of intrinsic fluorescence spectra of different tissue biochemical. We conducted experiments to examine the influence of scattering and absorption on the experimentally measured fluorescence of a turbid medium such as biological tissue. Therefore, we acquired fluorescence and reflectance spectra of tissue phantoms with a wide range of scatterer and absorber concentrations. By applying a photon migration model, which uses the scattering and absorption information contained in reflectance spectra to remove their distortion also present in fluorescence spectra, we extract the intrinsic fluorescence of these tissue models. We achieved excellent agreement between modeled and actual intrinsic fluorescence spectra. The motivation for this research is that intrinsic fluorescence spectra are expected to change with progression of disease in human tissue, due to changes in the tissue biochemical composition. It is not possible to distinguish the two tissue types by using only the measured fluorescence, however clear separation can be achieved with the intrinsic fluorescence in real time optical biopsy.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.31 no.5B
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• pp.456-477
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• 2006

Due to advances in wireless communication technology and increasing demand for various types of wireless access, cellular, WLAN, and portable internet(such as WiBro and IEEE 802.16) systems are likely to be integrated into a unified wireless access system. This expectation premises the availability of multi-mode handsets and cooperative interworking of heterogenous wireless access networks allied by roaming contracts. Under such environments, a user may lie in the situation where more than one wireless accesses are available at his/her location, and he/she will want to choose the 'best' access among them. In this paper, we define the 'best' access(es) as the access(es) that charges minimum cost while fulfilling the required QoS of wireless access, and address the problem of choosing the optimal set of accesses theoretically by introducing a graph representation of service environment. Two optimal selection algorithms are proposed, which individually consider cases where single or multiple wireless access can be supported by multi-mode handsets.

• Journal of the Korean Association of Geographic Information Studies
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• v.11 no.4
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• pp.101-111
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• 2008

To provide more natural elements in the harsh urban environment, 'planting trees as urban forests' has been emphasized as having an important role, and trees are expected to be as functional as the trees under more natural conditions in rural areas, and provide people with benefits. To do this, urban forest policies needed a better idea of planting methods and management of trees through the theory of landscape ecology, and also the feedback system according to the evaluation and assessment of urban forests. In this case study, a new principle and assessment indices for the evaluation are applied for the 4 urban forests in two Korean metropolitan cities, Daejeon and Ulsan. The evaluation of Korean urban forest-function as biotope and the assessment for the classification of biotope diversity types are carried out. The AUEM(Adding Up Estimation Matrix) is applied for the analysis of urban forests. Unlikely previous researches on the other Korean metropolitan cities, the size of urban forest has less influence on the vegetation diversity. The most frequent biotope grade is the 3rd grade at Namseon park and Mt. Hamwol, while Mt. Bomun and Mt. Yeompo show the 4th grade. The grades of forest-function as biotope are from 3rd to 5th in which lower than average in forest-function grades. This means that the 4 sites are still not-matured forests and less-functional forests as the urban biotope.

• Journal of Physiology & Pathology in Korean Medicine
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• v.28 no.1
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• pp.1-8
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• 2014

The purpose of this study is to review the literature on Danggwisayeokgaohsuyusaenggang-tang. The classic literature review was carried out using "http://www.theqi.com". The journal search was performed using MEDLINE, EMBASE, National Digital Science Links(NDSL), OASIS, Korean studies Information Service system(KISS), RISS, China National Knowledge Infrastructure(CNKI), Japan Science and Technology information Aggreator, Electronic(J-STAGE) from search engine's opening day to November 2013. Searching key words were the various combination of "Danggwisayeokgaohsuyusaenggang-tang", "Danggwisayeok", "Danggwi", "ohsuyu", "saenggang". The inclusion criteria was all kinds of journals except for review, essay, and experiment study. 40 classic literatures and 37 journals(1 chinese randomized controlled trial, 25 chinese case studies, 1 Korean case study, and 10 japanese case studies) were selected finally. The literatures and journals reported that Danggwisayeokgaohsuyusaenggang - tang was used to treat diverse types of diseases with coldness of hands and feet.