• 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.

• Journal of Advanced Navigation Technology
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• v.20 no.5
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• pp.446-452
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• 2016

The aircraft has to be considered for safety very importantly because of peculiarity of flight in the air, so it should be retained through proper inspection and maintenance not only in production phase but also in operating phase. Recently, it is using the latest technology as engineering approach not depending on human factor to determine on maintenance needs, and domestic production rotary aircraft also has the health & usage monitoring system to measure and to monitor major components. However, continued vibration exceedance phenomenon occurred in production and operation phase because of inappropriate thresholds, and it confirmed as false alarm which is not necessary to repair. In this paper, it is described that operational concept of HUMS, and especially it contains a study result for efficiency of aircraft operation and ultimately the improvement of flight safety by optimizing HUMS thresholds to determine efficiently necessity of maintenance under limited conditions and by establishing inspection/maintenance procedures when the re-designated thresholds exceedance occurred.

• The Journal of the Convergence on Culture Technology
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• v.6 no.2
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• pp.535-541
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• 2020

A conventional elastic material replacement and performance evaluation are very complicated and time-consuming, and it is difficult to know when to replace the elastic material in advance. By comparing with the product limit and the functional limit, the necessity of elastic material replacement and the improvement of track support stiffness according to replacement can be immediately demonstrated based on experimental data. Using an evaluation system of track support stiffness, the performance evaluation data for elastic materials obtained through field tests using software for track support stiffness is integrated and managed on the administrator's computer. Therefore, the replacement plan is established and maintenance history is managed by identifying the replacement time and location of elastic materials. It is possible to evaluate the performance and condition of the elastic material at the various points during the working time of the track inspection and the track performance (track support stiffness) and durability of the elastic material (aging level, spring stiffness variation rate, etc.) at the operation condition. The elastic material could be replaced timely, and the deterioration of the elastic material can be continuously monitored.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2005.10a
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• pp.189-194
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• 2005

The interest of people is rising on water leisure and the population of water sports is increasing with expanded nationwide roads and 5-day work system for income elevation. However, there are many discussions about the way to prevent the accident related to water leisure activities. Water Leisure Safety Regulation was enacted in 1999 as a part of the way and revised in 2005. Therefore it needs to grasp the present state of water leisure activities and analyze the actual condition of consciousness. For the analysis. the question survey was conducted on water leisurers in the focus with regulation of the revised so that the degree of relevance and correlation between mutual variables were analyzed by Frequency and Crosstabs. From this study we found that more than $60\%$ of water leisurers thought registration, safety instruction, insurance, and safety inspection necessary and there was a characteristic common inclination to all for necessity to impose legal controls on water leisure activities as the level of dissatisfaction for water leisure apparatus and cognition for necessity of insurance was high.

• Journal of the Korean Society of Safety
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• v.35 no.2
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• pp.8-16
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• 2020

In Article 311 of the Regulation on Occupational Safety and Health Standards requires the use of Korean Industrial Standards Act in accordance with the Industrial Standardization Act. However, the classification, inspection, maintenance, design, selection, and installation of explosion hazard locations for explosion and explosion prevention and internalization of 'safety' in the performance maintenance phase of electrical machinery and equipment There is no technical and institutional management plan for remodeling and alteration. Analysis of actual conditions and problems related to the installation, use, and maintenance of explosion-proof equipment, comparative analysis of domestic and international technical standards and systems, technical, institutional and administrative systems and systems related to installation, use, and maintenance of explosion-proof equipment, technical personnel and qualifications, etc. It is to propose legislation, system improvement, and technical standard establishment related to the maintenance of explosion-proof facility performance through improvement of the necessity and feasibility study for establishment of the legal status of the management site and management plan. As technical measures, KS standard revision (draft), KOSHA guide (draft) and explosion-proof facility performance maintenance manual were presented. In addition, the institutional management plan proposed the revised rule on occupational safety and health standards, the revised rule on the restriction of employment of hazardous work, and the manpower training program related to the maintenance of explosion-proof facilities and the qualification plan. Enhance safety at the installation, use, and maintenance stage of explosion-proof structured electrical machinery. It is expected to be used to classify explosion hazards, select related equipment, and to update and standardize standards related to installation, use and maintenance.

• Journal of the Korean Society for Nondestructive Testing
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• v.19 no.5
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• pp.369-377
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• 1999

Recently, it is gradually raised necessity that thickness of thin film is measured accuracy and managed in industrial circles and medical world. Ultrasonic signal processing method is likely to become a very powerful method for NDE method of detection of microdefects and thickness measurement of thin film below the limit of ultrasonic distance resolution in the opaque materials, provides useful information that cannot be obtained by a conventional measuring system. In the present research. considering a thin film below the limit of ultrasonic distance resolution sandwiched between three substances as acoustical analysis model, demonstrated the usefulness of ultrasonic signal processing technique using information of ultrasonic frequency for NDE of measurements of thin film thickness. Accordingly, for the detection of delamination between the junction condition of boundary microdefect of thin film sandwiched between three substances the results from digital image processing.

• Journal of Digital Convergence
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• v.15 no.1
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• pp.381-391
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• 2017

Biometric technology is a technology for authenticating a user using the physical or behavioral features of the inherent characteristics of the individual. With the necessity and efficiency of the technology in the fields of finance, security, access control, medical welfare, inspection, and entertainment, the service range has been expanding. Biometrics using biometric information such as fingerprints and faces have been exposed to counterfeit and disguised threats and become a social problem. Recent studies using a bio-signal from the inside of the body other than the bio-information of the external body are being developed. This paper analyzes the recent research and technology of biometric systems using bio-signals, ECG, heart sounds, EEG, and EMG to present the skills needed for the development direction. In the future, utilizing the deep learning to build and analyze database to manage bio-signal based big data for the complex condition of individuals, biometrics technologies suitable for real time environment are expected to be researched.

• Journal of the Korea institute for structural maintenance and inspection
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• v.24 no.4
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• pp.1-9
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• 2020

This study conducted to understand effects of CA (CaAl₂O₄) and CA₂ (CaAl₄O₇) ratio on chloride binding ability and compressive strength and pore structure of cement mortar incorporating mixture of CA and CA₂. The Portland cement based specimens were mixed with the clinkers CA and CA₂, and these calcium aluminate clinker mixture were replaced 0, 5, 10% by weight of cement. After all the test specimens were cured for 28 days under water curing, they were immersed in the distilled water and NaCl solution. As a result, 28 days compressive strength of all specimens was similar, and As the replacement ratio of calcium aluminate clinker in the specimen increased, Friedel's salt production tended to increase. However, it was dependent on the amount of Al₂O₃ in the level of 5% replacement and CA ratio in the level of 10% replacement. Through equilibrium isotherm result, it was also indicated that as replacement ratio of calcium aluminate clinker in cement matrix increased, chloride binding capacity was improved, and chloride penetration was suppressed. In this study, the specimen replaced with 10% of the calcium aluminate clinker mixture (CA 39%, CA₂ 60%) was remarkable to control chloride attack. We figured out necessity to understand optimal CA/CA₂ ratio to effectively apply CA₂ as a sustainable building material by improving the chloride binding ability in Portland cement based system.

• The Korean Journal of Archival Studies
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• no.37
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• pp.273-305
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• 2013

In order to actively use of records and information in current digital record management systems, we have to check whether a system is designed to fully support the user of records and whether the good use of the system is being. This study analyzed the status of the use of the search function of Records Management System(RMS) for public agencies, and evaluated them. In order to investigate the status of the use of the search function, it surveyed records managers of public agencies using the RMS. The result showed that records managers unsatisfied with the usability and the search performance of the RMS. To evaluate the search function, it identified the functional requirement of the system and develops a checklist that can be used for evaluation. Two assessments were conducted. Firstly, as pre-evaluation, it assessed the degree of implementation of the current RMS according to the checklist as an inspection chart using document examination method. Secondly, it assessed the degree of implementation using a survey of records managers of public agencies that use the RMS. Assessment results show the improvement of the basic features that are essential to the system is required. In particular, the search function is required to improve user-friendliness for the user. For the advance of RMS, this study discusses the necessity for improvement of the search functions, the build of continuous maintenance and management system, and the user education.

• 재활복지
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• v.20 no.4
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• pp.31-54
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• 2016

The purpose of this study is to explore the improvement method of the emergency safety system as a social protection scheme for the elderly living alone with severe disabilities. The study was conducted by randomly choosing three regions in the metropolitan area (Jongno-gu, Seoul), the small-medium city (Yongin-si, Gyeonggi-do) and the rural area (Geochang-gun, Gyeongsangnam-do) among 17 cities and counties nationwide. The study method is based on the interview form of the structured questionnaires with city officials, county officials, and center operators. According to the results of the interview analysis, it was recognized that there was a need for an emergency safety system for the elderly living alone with severe disabilities. In spite of this necessity, there were problems about publicity for the discovery of victims of the blind spot in welfare, about inconvenience due to frequent malfunctions of the emergency equipment, about insufficient awareness of the security of the emergency officials and about supply and demand of manpower for 24-hour monitoring service. In order to improve the effective operation of the emergency safety system, it was the most urgent issue to formulate the legislation for responding to the crisis management of the vulnerable. A suggestion of this study is to build a safety system in which one-stop service is provided for the realization of compact welfare through the establishment of a MOU for linkage with community organizations, the full inspection of emergency equipment to solve safety equipment malfunction problems and the manpower supplement for 24-hour monitoring.