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Study on Tax Exemption and Reduction for Religious Bodies in Korea - Proposals for improvement in the systems of tax exemption and reduction for religious bodies under the Local Tax Law - (지방세법상 종교단체 비과세·감면의 연구)

  • Park, Sang-Bong
    • Management & Information Systems Review
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    • v.31 no.4
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    • pp.363-376
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    • 2012
  • In Korea, religious bodies are being given tax benefits like tax exemption and reduction in accordance with the Local Tax Law. By the way, there's no difference between tax benefits given to religious bodies and other kinds of non-profit corporations. In other words, tax exemption and reduction for religious bodies are being made without considering the very nature of the bodies. This is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax items related to their property, considerably diverting from the ultimate purpose and objectives of tax exemption and reduction for religious organizations. This is not also weakening local finance, but also diverting from the basic intent of so-called the induction system that if necessary, tax supports are given, but they have to be minimized. To solve these problems, comprehensive actions need to be taken, for example, reducing tax benefits given to religious bodies' property and motivating the bodies to make a variety of donations like in developed countries. Now, religious bodies should change their consciousness of tax liability that is imposed by the Local Tax Law. And the government should be more systematic in the collection and management of data that are necessary to levy taxes on religious bodies. If required, the government show the data to religious bodies, convincing them to positively fulfil their tax liability without complaint. This study discusses the current state and problems of existing local tax systems in relation to religious bodies and then propose how to improve the systems. If the systems of tax exemption and reduction for religious bodies under the Local Tax Law can be improved, it would contribute to improve the finance of local autonomous bodies.

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A study on the process optimization of microcellular foaming injection molded air-conditioner drain pen (화학적 초미세 발포 사출성형을 이용한 에어컨 드레인 펜의 공정 최적화에 대한 연구)

  • Kim, Joo-Kwon;Kwak, Jae-Seob;Kim, Jun-Min;Lee, Jun-Han;Kim, Jong-Sun
    • Design & Manufacturing
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    • v.11 no.2
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    • pp.1-8
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    • 2017
  • In this study, we applied microcellular foaming injection molding process to improve the performance of system air-conditioner drain fan which had been produced by injection molding process and studied the optimization of process conditions through 6-sigma process and response surface method (RSM) to reduce weight and deformation of products. Additive type, melt temperature, mold temperature, and injection screw shape were selected as the factor affecting the weight and deformation of the products by carrying out analysis of trivial many through ANOVA and design of experiment (DOE) method. Among the effect factor, we set the addictive type to Long G/F and screw shape to foaming screw which had the highest level of weight reduction and deformation reduction. The amount of foaming agent gas was set at 60 ml, which was the limit beyond which the weight of product did not decrease any more. For melt temperature and mold temperature, we studied the conditions where both weight and deformation were minimized using the RSM. As a result, we set the melt temperature to $250^{\circ}C$, fixed mold temperature to $20^{\circ}C$, and moving mold temperature to $40^{\circ}C$. The improvement effect was analyzed by appling the selected optimal conditions to the production process using the microcellular foaming injection molding. The results showed that the mean weight of product was measured to be 1,420g which was 19% lower than that measured in the current process. The standard deviations of the weights were found to be similar to those in the current process and it showed a low dispersion. The mean deformation was measured to be 0.9237mm, which represented a 57% reduction compared to the mean deformation in the current process, and the standard deviation decreased from 0.3298mm to 0.1398mm. Moreover, we analyzed the process capability for deformation, and the results showed that the short-term process capability increased from 2.73 to 6.60 which was even higher than targeted level of 6.0.

Discovering Association Rules using Item Clustering on Frequent Pattern Network (빈발 패턴 네트워크에서 아이템 클러스터링을 통한 연관규칙 발견)

  • Oh, Kyeong-Jin;Jung, Jin-Guk;Ha, In-Ay;Jo, Geun-Sik
    • Journal of Intelligence and Information Systems
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    • v.14 no.1
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    • pp.1-17
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    • 2008
  • Data mining is defined as the process of discovering meaningful and useful pattern in large volumes of data. In particular, finding associations rules between items in a database of customer transactions has become an important thing. Some data structures and algorithms had been proposed for storing meaningful information compressed from an original database to find frequent itemsets since Apriori algorithm. Though existing method find all association rules, we must have a lot of process to analyze association rules because there are too many rules. In this paper, we propose a new data structure, called a Frequent Pattern Network (FPN), which represents items as vertices and 2-itemsets as edges of the network. In order to utilize FPN, We constitute FPN using item's frequency. And then we use a clustering method to group the vertices on the network into clusters so that the intracluster similarity is maximized and the intercluster similarity is minimized. We generate association rules based on clusters. Our experiments showed accuracy of clustering items on the network using confidence, correlation and edge weight similarity methods. And We generated association rules using clusters and compare traditional and our method. From the results, the confidence similarity had a strong influence than others on the frequent pattern network. And FPN had a flexibility to minimum support value.

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A Study on the Relationship between Franchise Firm's Supervisors Job Insecurity and Organizational Effectiveness: The Moderating Effect of Self-Efficacy and Trust in Manager (슈퍼바이저의 고용불안정성이 조직유효성에 미치는 영향에 관한 연구: 자기효능감과 신뢰의 조절효과)

  • Cho, Joon-Sang
    • Journal of Distribution Science
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    • v.13 no.1
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    • pp.35-46
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    • 2015
  • Purpose - This paper attempted to investigate the relationships among the perception of job insecurity and organizational effectiveness, and it examines these relationships while considering the moderating effect of trust in the manager and self-efficacy. Job insecurity is an independent variable, organizational effectiveness aspects (job satisfaction, organizational commitment, and turnover intention) are dependent variables, and trust and self-efficacy are moderators. Research design, data, and methodology - Regression analysis was used to verify the effects. The measurement items were already deemed as reliable and valid in the previous study, but for this purpose, some modifications were made. To examine the model, this study relied on the samples chosen from Korean employees in the six franchise business firms. The survey was conducted on 288 workers. Each question is based on a 5-point Likert type scale. The data were analyzed using SPSS 18.0. Results - The results of the study are summarized as follows. First, job insecurity has an influence on organizational effectiveness aspects (negatively on job satisfaction, negatively on organizational commitment, and positively on turnover intention). Second, analyzing the moderating effect of trust, trust in manager is mediated between job insecurity and organizational effectiveness aspects (on organizational commitment and on turnover intention). However, employees' trust in manager had no significant moderating effect on the job insecurity-job satisfaction relationship. Third, self-efficacy is mediated between job insecurity and organizational effectiveness aspects (on job satisfaction, on organizational commitment, and on turnover intention). Conclusions - First, it is necessary to be aware of the seriousness of employees' job insecurity in franchise firms, which have played a pivotal role in national economic growth, and to create a detailed plan for reducing insecurity and actively implementing it. To this end, the franchise companies should implement efficiency efforts such as obtaining an appropriate capacity of equipped personnel and a training program. Second, there are moderating effects of self-efficacy and trust in the relationship between job insecurity and organizational effectiveness. Depending on business conditions, stability and instability can only be experienced in the organizations of franchise companies. This can give rise to instability in employment. Therefore, it is necessary to develop and utilize a system that can be minimized with a change in the new awareness of employment instability. After all, a good leader (manager) must accumulate personal trust and build up a core competence that is necessary to become competent in the field himself. Even if you lack the material resources to improve performance, if the leader with the core competencies (e.g., technical/management /organization/marketing/design) can gain the trust of the supervisor, you can get a good organizational performance. Therefore, you should foster a healthy organizational culture through education such as leadership training and employee training to be built on trust between the leaders and the employees. In addition, you need to focus on HRD&M training in order to increase the self-efficacy of the supervisor.

Field Scale Study for Energy Efficiency Improvement of Crematory System by the Shape Optimization of Combustion Chamber (화장로 형상 최적화를 통한 에너지효율개선을 위한 실증연구)

  • Won, Yong-Tae;Lee, Seung-Mok
    • Applied Chemistry for Engineering
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    • v.30 no.5
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    • pp.546-555
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    • 2019
  • The purpose of this study was to improve the performance of the bogie-type crematory, which is the mainstream of domestic crematory equipment. A field scale technology was investigated via increasing the volume by changing the shape of the furnace and reducing the cremation time and saving the energy usage through the optimization of burner combustion control. First, the optimized structural design through thermal flow analysis increases the volume of the main combustion chamber by about 70%, which increases the residence time of the combustion flue gas. A designed pilot crematory was then installed and the combustion behavior was tested under various operating conditions and the optimum operating plan was derived from for each furnace shape. Based on the results, the practically applicable crematory was designed and installed at Y crematorium in the P City. Optimal combustion conditions could be derived through operating the demonstration crematory furnace. The crematory time and fuel consumption could be minimized by increasing the energy efficiency by increasing the residence time of high temperature combustion flue gas. In other words, the crematory time and fuel consumption were 38 min and $21.8Nm^3$, respectively which were shortened by 44.1 and 54.4% lower than that of the existing crematory, respectively.

Sea Surface Temperature Time Lag Due to the Extreme Heat Wave of August 2016 (2016년 8월 폭염에 따른 표층수온의 지연시간 고찰)

  • Kim, Ju-Yeon;Han, In-Seong
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.23 no.6
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    • pp.677-683
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    • 2017
  • In this study, we examined responses to Sea Surface Temperature (SST) as the result of an intensive heat wave that took place in August 2016 and the cross correlation between SST and Air Temperature (AT) in August 2016. The data used included the SST of 8 ocean buoys, provided by the National Institute of Fisheries Science, and the AT of AWS near those 8 ocean buoys recorded every hour. To identify an appropriate data period, on FIR filter was applied. Two locations in the south sea were selected to be observed over similar a period, with a high correlation coefficient of about 0.8 and a time lag of about 50 hours between AT and SST. For the yellow sea, due to shallow waters and tidal currents, SST showed a rapid response caused by changes in AT. The east sea showed a negative correlation between AT and SST because of significant water depth and marine environment factors. By identifying the time lag between AT and SST, damage to aquatic organisms can be minimized, and we expect to develop a rapid response system for damage to the fishery industry caused by extreme heat waves.

Reliability-Based Design Optimization of 130m Class Fixed-Type Offshore Platform (신뢰성 기반 최적설계를 이용한 130m급 고정식 해양구조물 최적설계 개발)

  • Kim, Hyun-Seok;Kim, Hyun-Sung;Park, Byoungjae;Lee, Kangsu
    • Journal of the Computational Structural Engineering Institute of Korea
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    • v.34 no.5
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    • pp.263-270
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    • 2021
  • In this study, a reliability-based design optimization of a 130-m class fixed-type offshore platform, to be installed in the North Sea, was carried out, while considering environmental, material, and manufacturing uncertainties to enhance its structural safety and economic aspects. For the reliability analysis, and reliability-based design optimization of the structural integrity, unity check values (defined as the ratio between working and allowable stress, for axial, bending, and shear stresses), of the members of the offshore platform were considered as constraints. Weight of the supporting jacket structure was minimized to reduce the manufacturing cost of the offshore platform. Statistical characteristics of uncertainties were defined based on observed and measured data references. Reliability analysis and reliability-based design optimization of a jacket-type offshore structure were computationally burdensome due to the large number of members; therefore, we suggested a method for variable screening, based on the importance of their output responses, to reduce the dimension of the problem. Furthermore, a deterministic design optimization was carried out prior to the reliability-based design optimization, to improve overall computational efficiency. Finally, the optimal design obtained was compared with the conventional rule-based offshore platform design in terms of safety and cost.

Development of Compact and Lightweight Broadband Power Amplifier with HMIC Technology (HMIC 기술을 적용한 소형화 경량화 광대역 전력증폭기 개발)

  • Byun, Kisik;Choi, Jin-Young;Park, Jae Woo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.11
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    • pp.695-700
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    • 2018
  • This paper presents the development of compact and lightweight broadband power amplifier module using HMIC (Hybrid Microwave Integrated Circuit) technology that could be high-density integration for many non-packaged microwave components into the small area of a high dielectric constant printed circuit board, such as a ceramic substrate, also using the special design and fabrication schemes for the structure of minimized electromagnetic interference to obtain the homogeneous electrical performance at the wideband frequency. The results confirmed that the small signal gain has a gain flatness of ${\pm}1.5dB$ within the range of 32 to 36 dB. In addition, the output power satisfied more than 30 dBm. The noise figure was measured within 7 dB, and OIP3 (Output Third Order Intercept Point) was more than 39 dBm. The fabricated broadband power amplifier satisfied the target specification required to electrically drive the high power amplifiers of jamming generators for electronic warfare, so the actual applicability to the system was verified. Future studies will be aimed at designing other similar microwave power amplifiers in the future.

Effective Defense Mechanism Against New Vulnerability Attacks (신규 취약점 공격에 대한 효율적인 방어 메커니즘)

  • Kwak, Young-Ok;Jo, In-June
    • The Journal of the Korea Contents Association
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    • v.21 no.2
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    • pp.499-506
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    • 2021
  • Hackers' cyber attack techniques are becoming more sophisticated and diversified, with a form of attack that has never been seen before. In terms of information security vulnerability standard code (CVE), about 90,000 new codes were registered from 2015 to 2020. This indicates that security threats are increasing rapidly. When new security vulnerabilities occur, damage should be minimized by preparing countermeasures for them, but in many cases, companies are insufficient to cover the security management level and response system with a limited security IT budget. The reason is that it takes about a month for analysts to discover vulnerabilities through manual analysis, prepare countermeasures through security equipment, and patch security vulnerabilities. In the case of the public sector, the National Cyber Safety Center distributes and manages security operation policies in a batch. However, it is not easy to accept the security policy according to the characteristics of the manufacturer, and it takes about 3 weeks or more to verify the traffic for each section. In addition, when abnormal traffic inflow occurs, countermeasures such as detection and detection of infringement attacks through vulnerability analysis must be prepared, but there are limitations in response due to the absence of specialized security experts. In this paper, we proposed a method of using the security policy information sharing site "snort.org" to prepare effective countermeasures against new security vulnerability attacks.

Development of electrochemical biosensor for determination of galactose (4갈락토오즈 측정을 위한 전기화학적 바이오센서 개발)

  • Park, Kap Soo;Cho, Soon Sam;Quan, De;Lee, Jae Seon;Cha, Geun Sig;Nam, Hakhyun
    • Analytical Science and Technology
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    • v.20 no.5
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    • pp.393-399
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    • 2007
  • In principle, the blood galactose level may be determined conveniently with a strip-type biosensor similar to that for glucose. In this study, we describe the development of a disposable galactose biosensor strip for point-of-care testing. The sensor strip is constructed with screen-printed carbon paste electrode (SPCE) and sample amount (< $100{\mu}L$). The developed strip the galactose level in less than 90 s using bienzymatic system of galactose oxidase (GAO) and horseradish peroxidase (HRP). The effects of pH, mediator (1,1-ferrocenedimethanol) concentration, ratio of enzymes, and applied potential were determined preliminarily with glassy carbon electrodes, and optimized further with the strip-type electrodes. The sensor exhibits linear response in the range of $0{\sim}400{\mu}M$ ($r^2$ = 0.997, S/N = 3). Since a low working potential, in principle, the fabricated disposable galactose biosensor has -100 mV (vs. Ag/AgCl), it is applied for the detection of galactose, interfering responses from common interferents such as ascorbic acid, uric acid and acetaminophen could be minimized. The sensor has been used to determine the total galactose level in standard samples with satisfactory reproducibility (CV = 5 %).