• BMB Reports
• /
• v.41 no.6
• /
• pp.455-460
• /
• 2008

Calcineurin (Cn) is a serine/threonine phosphatase implicated in a wide variety of biological responses. To identify proteins that mediate Cn signaling pathway effects, we used yeast two-hybrid assays to screen for Cn interacting proteins, discovering a protein encoded by the gene, cnp-2 (Y46G5A.10). Utilizing serially deleted forms of Cn as baits, we demonstrated that the catalytic domain of Cn (TAX-6) binds with CNP-2, and this physical interaction was able to be reconstituted in vitro, supporting our yeast two-hybrid results. cnp-2 is a nematode-specific novel gene found in C. elegans as well as its closest relative, C. briggsae. CNP-2 was strongly expressed in the intestine of C. elegans. To study the function of cnp-2, we performed cnp-2 RNAi knock-down and characterized phenotypes associated with Cn mutants. However, no gross defects were revealed in these RNAi experiments. CNP-2 was proven to be a Cn binding protein; however, its role remains to be elucidated.

• Journal of the Korea Convergence Society
• /
• v.10 no.6
• /
• pp.41-47
• /
• 2019

It is very important to search for and obtain an example of a similar judgment in case of court judgment. The existing judge's document search uses a method of searching through key-words entered by the user. However, if it is necessary to input an accurate keyword and the keyword is unknown, it is impossible to search for the necessary document. In addition, the detected document may have different contents. In this paper, we want to improve the effectiveness of the method of vectorizing a document into a three-dimensional space, calculating cosine similarity, and searching close documents in order to search an accurate judge's example. Therefore, after analyzing the similarity of words used in the judge's example, a method is provided for extracting the mode and inserting it into the text of the text, thereby providing a method for improving the cosine similarity of the document to be retrieved. It is hoped that users will be able to provide a fast, accurate search trying to find an example of a tax-related judge through the proposed model.

• Journal of Convergence for Information Technology
• /
• v.8 no.6
• /
• pp.409-416
• /
• 2018

The purpose of this study is to estimate the macro-economic ripple effect of tax exemption for both high end technology firms and research enterprises in R&D special cluster. We apply the user cost of capital model and the Input-output model to the estimation. Estimation results for 2007-2016 are as follows: the increase in both the production and the value-added is 2,807 and 1,392 hundred million Korean won, respectively. Also, employers are increased by 2,355 people. These imply that keeping the tax exemption item for certain enterprises in R&D special cluster may be beneficial to our economy.

• Journal of Korea Society of Industrial Information Systems
• /
• v.25 no.6
• /
• pp.125-141
• /
• 2020

This study focuses on the impact of service expansion for tax service customers and the change in customer's re-use intention, according to the degree of psychological ownership of internal employees when expanding differentiated service areas and the reinforcement of profits according to the representative's tendency. The effects of emphasis, cost emphasis, and double emphasis (revenue and cost dual emphasis) were analyzed. As a result of the study, it was possible to see the changes in the customer's re-use intention according to the psychological ownership of internal workers and satisfying users' customer satisfaction. In addition, it is meaningful to enable the tax agent to pursue a change in the direction of future-oriented service provision, and a new research direction was suggested in terms of the professionalism, quality, and service expansion of the tax agent.

• Korea Trade Review
• /
• v.48 no.4
• /
• pp.209-232
• /
• 2023

This study aims to estimate the export performance factors of Korean Steel Products to the EU and the expected changes in exports according to the CBAM(Carbon Border Adjustment Mechanism). the factors influencing the export performance of Korean Steel Products to the EU were analyzed using a Gravity Model, and the expected export amount in the case of a Carbon Tax was calculated assuming that the CBAM would be implemented in 2026, As a result, it was empirically analyzed that economic growth, population growth, exchange rate and manufacturing production index of each EU country have a positive effect on exports in Korea, and it was analyzed that the effects of the single market and system due to the EU's economic community were also helpful in increasing exports but the Carbon Tax is imposed in 2026, reducing Korea's steel exports by about -3.6% to -5.7%

• The Journal of the Korea Contents Association
• /
• v.13 no.1
• /
• pp.147-155
• /
• 2013

The purpose of this study is to analyze how much performance industry contribute to national economy by measuring economic effects of performance industry. To achieve the purpose of the study, the study uses an performance industry(theater, music and other arts, 390 sectors) Input-Output Table of yaer 2009 of korea bank. The results shows that performance industry induce 391.6 trillion won in the national production, 65.1 trillion won in the income inducement, 16.3 trillion won in the tax inducement. Especially the performance industry shows that production inducement coefficient is 1,387, Index of the power of dispersion is 0.020, index of the sensitivity of dispersion is 0.025, value-added inducement coefficient is 0.662, income inducement coefficient is 0.455, tax inducement coefficient is 0.046 and employment inducement coefficient is 0.010.

• Korean Journal of Organic Agriculture
• /
• v.27 no.4
• /
• pp.409-424
• /
• 2019

This study investigates the usage behavior and the perception of horticulturalists (horticultural activists) and simple users for urban community gardens. To this end, we surveyed 100 horticulturalists and 213 simple users. Questions in the survey are divided into five categories: 1) usage behavior of community gardens, 2) perception on the benefits of community gardens, 3) perception on the pros and cons of setting up community gardens, 4) willingness to pay for community gardens, 5) importance of specific benefits provided by community gardens. According to the survey, 95.0 percent of horticulturalists and 93.4 percent of simple users supported setting up community gardens. 58.0 percent of horticulturalists and 60.6 percent of simple users were willing to pay their residence tax for community gardens. And the annual membership fee plus resident tax of horticulturalists is 460,455 KW per person, which is 80.6 times more than willingness to pay of simple users. The results of this study can be used as basis data for valuing community gardens.

• Journal of Internet Computing and Services
• /
• v.12 no.6
• /
• pp.105-116
• /
• 2011

This paper identifies the determinants of adoption of e-government services. The on-line tax filing and payment system, called Hometax, is a well-known e-government service for taxpayers. Using a theoretical model based on Technology acceptance model, this case study examines the causal relationships among the variables of the adoption behavior for on-line tax filing and payment system. Major research variables include satisfaction, perceived usefulness, perceived ease of use, words of mouth, subjective norms, trust, interaction and facilitating conditions. Results from 279 survey responses indicate that the usefulness and ease of use affect the user satisfaction, which, in turn, with the word of mouth influences intentions to use an e-government service. Subjective norms and trust has been found to affect the usefulness, and interaction as well as facilitating conditions have also some impact on the ease of use. As a conclusion, the academic and practical implications of these findings are discussed.

• Journal of the Korean Society for Library and Information Science
• /
• v.23
• /
• pp.263-301
• /
• 1992

In recent years, Korean public libraries, placed under changing circumstances, require that some new and positive financial policies be formulated for the improvement of their services. T he purpose of this study is to propose a scheme to ensure the revenues of Korean public libraries. The main contents of this study are as follows : (1) Public finance theory is applied to the question of why the public library is publicly supported. The public library does not contribute to stabilization, but it does playa role in each of the other public sector functions : allocation of resources and redistribution of income. In public finance terms there is justification for at least partial subsidy of public library services, which have the attributes of public goods, merit goods and externalities. (2) Public libraries in Korea find themselves suffering from limited budgets. They are neglected in national and local budgets. The lack of adequate funding for library collections prevents libraries from rendering efficient services. (3) In order to put the finances of the Korean public library system on a firm basis, the following proposals are made: 1) It is proposed that the parallel administration under which public libraries are organized be unified to be directly under the local governments. 2) It is proposed that the legislative and administrative system for public library finance be strengthened. (1) Library expenses should be itemized independently in the calculation of general grants-in-aid to local governments. (2) A fixed portion of the total municipal revenue should be appropriated for public library services. It can be executed by making provisions expressly in the annual guidelines for budgeting, municipal ordinances, or in the Library Promotion Law. The rate of allocation should be specified as a part of the national public library development plan. (3) Library tax as a local tax can be imposed. An indirect tax is preferable in order to avoid public misunderstanding and antagonism. 3) The augmentation of the specific grants-in-aid for the public library is proposed. The Library Promotion Law and the Law on Budget and Administration of Grants should be amended to oblige the central government to give financial assistance to local public libraries. 4) It is proposed that strategies to encourage private endowments be worked out. Revision of the Law on Tax Reduction and Exemption and the activation of an advisory library committee at each public library are recommended. 5) Funding and utilization of the envisioned Library Promotion Foundation is proposed. Government contributions, contributions from the Culture and Arts Foundation, and donations from individuals, corporations, and enterprises can be considered as the financial resources of the Foundation. 6) It is proposed that the structure of the Korean Library Association be consolidated to exercise greater influence over the formation of national policy on the public library system. 7) It is proposed as an ultimate guarantee of the health of the public libraries that the citizenry be educated to strongly support library services in responce to the active services provided by the public libraries.

• Journal of the Korean Solar Energy Society
• /
• v.32 no.3
• /
• pp.153-161
• /
• 2012

This study conducted a survey and field investigation on the application of the Public Obligation System for new & renewable energy in public buildings, as well as energy consumption of each building according to their uses. The findings are as follows: (1) Since the introduction of the Public Obligation System (until June 30, 2011), there was average 1.4 new & renewable energy facilities established at 1,433 places. Preference for solar energy facilities was the highest at 57.8%. (2) The revised act sets the obligatory supply percentage of new & renewable energy for each public building: it is 9.0% for a tax office, 4.2% for a dong office, 8.2% for a public health center, and 12.6% for a fire station. All the public buildings except for fire stations failed to meet 10% expected energy consumption, a revised standard. (3) Energy consumption of each public building was 120.6TOE for a tax office, 124.3TOE for a dong office, 166.4TOE for a public health center, and 174.6TOE for a fire station. The energy consumption was comprised of 80% electric power, 18% urban gas, and 1% oil. (4) Electric power consumption per person in the room was high at a dong office, and fuel consumption per person in the room was high at a public health center. In addition, electric power consumption per unit space was high at a public health center, and fuel consumption per unit space was high at a fire station. (5) In all the four public buildings, power load had the highest basic unit percentage at average 55%, being followed by heating load (21.2%), cooling load (15%), and water heating load (7%). A tax office and fire station had 2% load due to cooking facilities.