• 유통과학연구
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• 제11권5호
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• pp.17-24
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• 2013

Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country's citizens play a vital role in realizing this objective through their participation. Research design, data, and methodology - In Iran, tax collection and preparation are always of great concern and represent the most important responsibilities of the government. This study seeks to investigate the administrative barriers in taxpayer participation and highlights the challenges regarding timely tax collection faced during 2011, from the point of view of both tax expertsand taxpayers. Results - Sixty-six questionnaires from taxpayers and tax experts in the Zanjan province were collected and tested using statistical tools. Conclusions - The results indicate that there are no obstacles in taxpayer participation; moreover, both taxpayers and tax experts have similar opinions regarding this issue.

• 한국조명전기설비학회:학술대회논문집
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• 한국조명전기설비학회 2007년도 춘계학술대회 논문집
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• pp.203-205
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• 2007

A method is proposed in this paper to determine the harmonic contributions of a customer at the point of common coupling. The method can quantify customer and utility responsibilities for limit violations caused by either harmonic source changes or harmonic impedance changes. It can be implemented in current power quality monitors and digital revenue meters. The method is comparison of measurement phase angles between harmonic voltage and current. The proposed method has been applied to the test system. The study results have indicated the accuracy of harmonic injection and emission for customer and utility.

• 한국국방경영분석학회지
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• 제31권1호
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• pp.14-25
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• 2005

Defense offset is considered to be all effective way of acquiring defense critical technologies and arms components as a counter-trade obligation ill defense acquisition contracts. Although arranging the offset contracts is wide]y perceived as necessary, there hardly exists an acceptable model of valuation of the offset technology. By undertaking the technology valuation approach and applying the option approach tn the offset program, we present an offset technology valuation model that maximizes social net benefit of the countries transferring the technology. This article applies our model to an actual case of defense technology transfer in the Republic of Korea. The contribution of this paper is in applying the option approach to the valuation of defense onset technology, providing for the additional flexibility to tile analysis. Our research suggests several policy implications that can be applied to the actual process of defense offsets. Our results elucidate managers' role and responsibilities in designing such a process by applying option approaches.

• 가정과삶의질연구
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• 제13권2호
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• pp.94-102
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• 1995

본 연구에서는 가사노동의 책임이 취업여성들의 임금수준에 어떠한 영향을 미치는 지를 연구하기 위해 가사노동의 책임이 거의 없는 미혼여성과 가사노동의 책임이 큰 기혼여 성사이의 취업성향과 임금수준을 비교분석하였다 미국의 NLS Young Women 데이터를 이 용하여 평균과 표준편차 및 백분율을 구하였고 Probit 분석과 최소자승법에 의한 희귀분석 을 SAS Program을 이용하여 분석하였다 가사노동책임관련변인은 기.미혼여성의 지속적인 전일제 근무자가 될 가능성에 별로 영향을 미치지 않는 것으로 나타났다 회귀분석결과 결혼 여부나 가사노동의 책임등은 임긍에 유의한 영향을 미치지 않았고 인적자본관련변인은 임금 에 긍적적인 효과가 있었으며 직업차별화변인은 여성지배직종에 근무하는 여성의 임금을 낮 추는 것으로 나타났다 본 연구결과 가사노동책임으로 인하여 기혼여성이 미혼여성보다 취업 하는 비율이 낮기는 하지만 그것을 취업주부의 임금이 낮아야하는 원인으로 보기에는 어렵 고 직업차별화가 여성들의 저임금의 이유일수있음을 알수 있다 따라서 여성 스스로 여성지 배직종을 선택하는지 그리고 그러한 결정에 의하여 낮은 임금을 받는지에 대새허는 후속연 구가 필요하리라 본다.

• Journal of Construction Engineering and Project Management
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• 제7권1호
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• pp.30-36
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• 2017

Most local agencies such as counties and small cities continuously express difficulties in making technically and financially defensible decisions on their pavement infrastructure maintenance and rehabilitation. Unlike pavement systems managed by state highway agencies, the total lane-miles of many local pavements are significantly short and they are managed by a limited number of staff who typically have multiple responsibilities. Most local agencies also do not have historical pavement performance data and the lack of a systematic decision making framework exacerbates the problem. A structured framework and an easily accessible decision support tool that reflects their local requirements, practices and operational conditions would greatly assist them in making consistent and defensible decisions. This study fills this gap by developing a systematic pavement treatment selection framework and a spreadsheet based tool for local agencies. It is expected that the proposed framework will significantly help local agencies to improve their pavement asset management practices at the project level.

• 한국주거학회논문집
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• 제11권2호
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• pp.139-148
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• 2000

The purpose of this paper was to find the apartment manager's general work, problems and opinion. 35 managers of multi-family housing which located in Kwangmyung city were interviewed during July, 1999. Questionnaire was consisted of questions which manager's opinion about their job boundaries. At the managerial standpoint, there was a perceived gap in expectation level about the manager's role between the manager and residents in multi-family housing complexes. The fact that the lack of interpersonal communication caused this gap was founded. Managerial rules and guidelines should be described in detail and be known by all residents. Specified guideline should be suggested regarding the boundaries of the manager's job, responsibilities and rights, and extra work beyond the management job in order to prevent conflicts or problems between the managing body and the residents. There guidelines also play an important role in solving the conflicts and problems in multi-family housing.

• The International Journal of Costume Culture
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• 제6권2호
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• pp.69-82
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• 2003

The Scythians had a veritable passion for adornment, delighting in decorating themselves no less than their horses and belongings. Their love of jewellery was expressed at every turn. The most magnificent pieces naturally come from the royal tombs. In the area of the neck and chest the Scythian had a massive gold Torques, a symbol of power, made of gold, turquoise, cornelian coral and even amber. The entire surface of the torque, like that of many of the other artefacts, is decorated with depictions of animals. Scythian Torques are worn with the decorative terminals to the front. It was put a Torque on, grasped both terminals and placed the opening at the back of the neck. It is possible the Torque signified its wearer's religious leadership responsibilities. Scythian Torques were divided into several types according to the shape, Torque with Terminal style, Spiral style, Layers style, Crown style, Crescent-shaped pectoral style.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2010년도 춘계학술대회 논문집
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• pp.344-351
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• 2010

On last year's KSR conference, the general of systems engineering technology was introduced on the focus that the SEMP(Systems Engineering Management Plan) being applied for a national project of 'Urban Maglev Program'. Since this SEMP covers very wide work scopes of 'plan, application, control of the program', 'design, analysis, test & evaluation of the system', and 'special engineering activities', it is very important that the tasks and responsibilities of all participants of the project, involving the tasks to collaborate between them, are clearly defined and described. By the point, the updating of SEMP should be done continuously. In this paper, the updating points and typically the management plan of TPM (Technical Performance Measurement), which is more concretely defined, will be explained.

• 아동학회지
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• 제23권1호
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• pp.139-151
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• 2002

This study compared generative fathering and parenting styles of 90 Korean and 73 American fathers who had a child 3 to 5 years of age. The data were collected through questionnaires on generative fathering, parenting styles, and father-child relationships. Results showed that Korean fathers were more involved in child rearing and perceived their parental responsibilities more strongly than American fathers; American fathers showed authoritative parenting and Korean fathers showed authoritarian parenting styles; among American fathers, the warmth factor contributed to the closeness between father and child; among Korean fathers, the control factor showed a negative relationship with conflict between father and child. These results suggest that the function of father's control in child development might vary by cultural contexts.

• 한국응급구조학회지
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• 제9권2호
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• pp.101-110
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• 2005

In Korea, EMS Fund Operation seems to move the opposite direction to right way. The most initial EMS fund was consumed loan for some emergency patients without any particular results. Since 2002, the use of EMS fund also has shown a tendency to shift one side. By the results, it was 44.3% to support emergency medical centers, so called hospital EMS system and 28.4% to purchase ambulances and helicopters, and 1.6% to operate Central Medical Center, prehospital base in the EMS fund consumed in 2004. It was never supported for the environmental improvement and development of universities, colleges, and private EMS units having the primary responsibilities. The initial EMS fund using should be used for prehospital base, e.g., prehospital staffs, communications, and facilities and balanced development between public and private EMS units than any other fund using.