• 제목/요약/키워드: Representative case

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The Effect of Corporate Taxpayer's Compliance with Tax Audit: A Case Study in Indonesia

  • MUKIYIDIN, Mukiyidin;MUDA, Iskandar;KHOLIS, Azizul
    • The Journal of Asian Finance, Economics and Business
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    • 제8권5호
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    • pp.717-725
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    • 2021
  • The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative's controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer's compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer's compliance and Tax audit moderates the relation between tax authority services and the account representative's controlling (monitoring) with corporate taxpayers' compliance. Also, tax socialization and account representative's controlling (monitoring) have a positive effect on the corporate taxpayer's compliance. In contrast, variables of taxpayer's awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer's compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.

Word-Level Embedding to Improve Performance of Representative Spatio-temporal Document Classification

  • Byoungwook Kim;Hong-Jun Jang
    • Journal of Information Processing Systems
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    • 제19권6호
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    • pp.830-841
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    • 2023
  • Tokenization is the process of segmenting the input text into smaller units of text, and it is a preprocessing task that is mainly performed to improve the efficiency of the machine learning process. Various tokenization methods have been proposed for application in the field of natural language processing, but studies have primarily focused on efficiently segmenting text. Few studies have been conducted on the Korean language to explore what tokenization methods are suitable for document classification task. In this paper, an exploratory study was performed to find the most suitable tokenization method to improve the performance of a representative spatio-temporal document classifier in Korean. For the experiment, a convolutional neural network model was used, and for the final performance comparison, tasks were selected for document classification where performance largely depends on the tokenization method. As a tokenization method for comparative experiments, commonly used Jamo, Character, and Word units were adopted. As a result of the experiment, it was confirmed that the tokenization of word units showed excellent performance in the case of representative spatio-temporal document classification task where the semantic embedding ability of the token itself is important.

대표성분점수화법의 제안과 이의 타당성 및 활용성에 관한 연구 (Representative component scoring system and its validity and applicability)

  • 이광진
    • 응용통계연구
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    • 제10권2호
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    • pp.275-291
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    • 1997
  • 직접측정이 불가능한 단일 상위목표개념을 직접측정이 가능한 관련 하위개념들을 이용하여 간접적으로 측정한 경우, 많은 연구자들이 비록 모호하나마 연구초기에 이해했던 목표개념과 관련개념들간의 관계를 자료분석의 단계에서 구체화하지 못하고, 목표개념의 점수화를 편의성에 의존한다거나 통계분석자에게 일임해 버리는 경향이 있다. 그러나 사용된 점수화 방법에 대한 객관성이 결여되면 그릇된 정보가 도출되거나 연구결과가 독자들로부터 수용되어지지 못할 수도 있다. 본 연구에서는 이러한 상황에서 측정이론에 충실하면서 목표개념의 조작적 정의를 어느정도 객관화할 수 있는 한 방법을 제안하고, 이에 바탕을 둔 대표성분점수화법의 타당성 및 활용성에 관해 연구하였다.

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확장형 칼만 필터를 이용한 고속철도교의 감쇠비 분석 (Damping Estimation of High Speed Railway Bridges Using Extended Kalman Filter)

  • 전법규;박동욱;김남식
    • 한국소음진동공학회:학술대회논문집
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    • 한국소음진동공학회 2008년도 추계학술대회논문집
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    • pp.82-83
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    • 2008
  • In the cases of high speed railway bridge, dynamic behavior analysis is important because of high passing velocity and moving load at the regular intervals, and the damping ratio is a major element in dynamic behavior analysis. In this paper, damping ratios were estimated by two methods and vibration type sections, and relationship between estimated damping ratio and representative value of bridge vibration. At the results, estimated damping ratio using all time of vibration were more stable then using only free vibration section. And in the case of using extended Kalman filter, estimated damping ratio were trend of growth by growth of representative value of bridge vibration. At last, it was shown that study about reliabilities of estimated damping ratios were need.

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계류된 구조물에 작용하는 파도의 동적작용에 대하여 (Dynamic Interaction of Waves with a Moored Structure)

  • ;김창제;야전영명
    • 한국해양공학회지
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    • 제6권2호
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    • pp.94-102
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    • 1992
  • This paper presents the method of numerical analysis concerned with the hydropdynamic forces and moments of the floating bodies exerted by waves. The analytic methods of hydrodynamic wave forces and moments for large volume structures are generally classified into four categories ; the strip method, the boundary element method, the finite element method, and the potential matching method. In the case of the comparatively large structures, diffraction theory can be applied. However, there are no application limits of diffraction theory which have been known concerning with the analytic method of the rectangular structures. In this paper, the two-dimensional B.E.M. is treated for a moored small rectangular structure in order to evaluate applicability of diffraction theory. Numerical calculation is carried out for the structure. The results are compared with some other ones for verification. The result shows that diffraction theory is applicable to structures smaller than 0.15 in the ratio of the representative structure length d to wave length L for rectangular ones.

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확장형 칼만 필터를 이용한 철도교의 감쇠비 분석 (Damping Estimation of Railway Bridges Using Extended Kalman Filter)

  • 박동욱;김남식;김성일
    • 한국소음진동공학회논문집
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    • 제19권3호
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    • pp.294-300
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    • 2009
  • In high speed railway bridges, dynamic analysis is important because of high passing velocity and moving load at the regular intervals, and damping ratio is a major parameter to predict dynamic responses. In this paper, damping ratios were estimated by using half power band width method and extended Kalman filter according to acceleration signal conditions, and a relationship between estimated damping ratios and representative values of bridge vibration was derived. From the results, damping ratios estimated from total ambient vibration were more reliable than only free vibration part. In case of using extended Kalman filter, the estimated damping ratios varying with RMQ(root mean quad), as one of representative values of bridge vibration, have more feasible trend. Thus, it is shown that further studies on reliabilities of estimated damping ratios are needed.

Analysis of Korean and Foreign Special Effects Make-up in Representative Films by Period

  • Jung, Jeewon;Kim, Eun-Sil
    • 패션비즈니스
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    • 제22권3호
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    • pp.57-66
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    • 2018
  • The purpose of this study is to gather basic data in the special effects make-up field and to provide a source of inspiration for creative make-up design by examining how special effects make-up is developed according to representative films. Two approaches are used in this study: a literature review and an empirical case analysis. In Korea, color TV was introduced in the 1980s, with the demand for a realistic image. Since the 2000s, 3D printing technology has been introduced to special effects make-up. Special effects make-up was first introduced in Hollywood films in the 1890s, and by the 1900s, artificial teeth and eyebrows were added and presented using general make-up techniques. Since then, 3D and 4D technologies and animation performance capture methods have been introduced and distributed due to the rapid development of computer technology.

FRAPCON analysis of cladding performance during dry storage operations

  • Richmond, David J.;Geelhood, Kenneth J.
    • Nuclear Engineering and Technology
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    • 제50권2호
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    • pp.306-312
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    • 2018
  • There is an increasing need in the United States and around the world to move used nuclear fuel from wet storage in fuel pools to dry storage in casks stored at independent spent fuel storage installations or interim storage sites. Under normal conditions, the Nuclear Regulatory Commission limits cladding temperature to $400^{\circ}C$ for high-burnup (>45 GWd/mtU) fuel, with higher temperatures allowed for low-burnup fuel. An analysis was conducted with FRAPCON-4.0 on three modern fuel designs with three representative used nuclear fuel storage temperature profiles that peaked at $400^{\circ}C$. Results were representative of the majority of US light water reactor fuel. They conservatively showed that hoop stress remains below 90 MPa at the licensing temperature limit. Results also show that the limiting case for hoop stress may not be at the highest rod internal pressure in all cases but will be related to the axial temperature and oxidation profiles of the rods at the end of life and in storage.

철강플랜트 제어를 위한 레벨 2 미들웨어 (A Level 2 Middleware for Steel Plant Control)

  • 김도훈;황화원;최자영;고재훈;김치하
    • 대한임베디드공학회논문지
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    • 제6권2호
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    • pp.86-92
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    • 2011
  • In this paper, we proposed a level 2 middleware with common services for controlling steel plants, which is named POSMOS. POSMOS supports eight middleware services currently, but, this paper described in detail two representative services of the common services: file service and external communication service and their respective measured performance. In the experiment section, we described the performance of the two representative services and a case using our middleware which shows better response time than the existing commercial middleware by about 32%.

Trends in Mobile Ransomware and Incident Response from a Digital Forensics Perspective

  • Min-Hyuck, Ko;Pyo-Gil, Hong;Dohyun, Kim
    • Journal of information and communication convergence engineering
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    • 제20권4호
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    • pp.280-287
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    • 2022
  • Recently, the number of mobile ransomware types has increased. Moreover, the number of cases of damage caused by mobile ransomware is increasing. Representative damage cases include encrypting files on the victim's smart device or making them unusable, causing financial losses to the victim. This study classifies ransomware apps by analyzing several representative ransomware apps to identify trends in the malicious behavior of ransomware. We present a technique for recovering from the damage, from a digital forensic perspective, using reverse engineering ransomware apps to analyze vulnerabilities in malicious functions applied with various cryptographic technologies. Our study found that ransomware applications are largely divided into three types: locker, crypto, and hybrid. In addition, we presented a method for recovering the damage caused by each type of ransomware app using an actual case. This study is expected to help minimize the damage caused by ransomware apps and respond to new ransomware apps.