• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.201-210
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• 2020

This study aimed to analyze the influence of the industrial growth and the effect on government tax potential of the South Sulawesi Province. The growth of the tax object affects government tax potential of South Sulawesi Province. Environmental resources affect government tax potential of the province. The study used multiple linear regressions on primary data. The population consisted of all officers and staff involved in regional work units. Revenue Service area in South Sulawesi Province counts 630 employees. The sampling method is purposive sampling random carried out based on specific objectives. The respondent qualifications are taken from the Technical Implementation Unit Office and the Department of Revenue. The number of respondents is 96 from the Head of UPTD and three of them are related with tax Section Chief Officer. The results showed that industrial growth has a significant and positive effect on the potential increase in tax of South Sulawesi. Growth in tax object significantly affects the potential increasing tax of South Sulawesi. Environmental resources significantly affect the potential Increase in tax. Practical recommendations for local government is to enhance tax potential, reduce bureaucracy in industrial licensing, and facilitate local farmers to get involved in economic contributions.

• Electronics and Telecommunications Trends
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• v.33 no.4
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• pp.70-80
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• 2018

Drones are now widely used in civilian applications such as filming, leisure, agricultural control, monitoring, and the generation of 3D-spatial information, deviating only from military drones. In the field of logistics, prototypes are emerging in the area of logistics transportation, and to develop a future transportation service under the name of a drone tax, each country is introducing its first flight results using its own unique drones. In this paper, we review the domestic and overseas trends of drone delivery service technology, which requires various capabilities such as automatic flight, and review the related core technologies. We then propose the flight capability and road map of a drone delivery service according to the detailed conditions such as the flight area, visibility, and flight method. Additionally, in connection with the postal processing of the Korea Post Office, which would be a main demand for this type of service, we describe a method for realizing a drone delivery service based on the structure, scenario, and deployment of the drone delivery system.

• Journal of Families and Better Life
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• v.22 no.2
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• pp.1-12
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• 2004

This study was designed to search for the direction to develop housing service which assists the older people to live independently in their community and provides the systematization of community care. The subjects of the research include 533 older people between the age of 60 to 79 residing in Seoul and 84 welfare officials at a dong(in)-office and 67 social workers working at comprehensive social welfare institutions. The results were as follows: Both demanders and deliverers recognized that housing service for older people was necessary for community care, and, in particular, the deliverers had higher degree of necessity as people charged in welfare service. The most needed service was community alarm service which currently is proceeded partially for low-income and living-alone olders. It needed to expand the scope of the people to be served. It appeared that the need for inside safety measures rather than for housing space or structural problems. It requires less effort and cost for those who need simple repair, such as safety grips or slippery protection, and safety checks. Among financial support services, the need for tax benefits appeared the most necessary service for the older people. It suggested that more 'direct' financial support service is needed for the elderly people.

• Industry Promotion Research
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• v.8 no.2
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• pp.157-164
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• 2023

Since there are no related laws and regulations in the Korean private investigation industry, anyone can freely operate it if they report the business to the tax office. The reality is that companies hire PI to investigate rival companies and employees for specific reasons, as they generally rely on individual requests. The Korean PI industry is divided into two parts. The first are retired police officers and investigators who have experience in criminal investigation. The second are private citizen who can conduct investigation service activities runs a PI agency after everyone has registered with the tax office. It is no exaggeration to say that the current legal conflicts and legal problems that arise in the PI service cannot be ruled out because civilians are relatively less knowledgeable than PIs and legal experts. Therefore, in order for PI industry to operate stably in Korea, we will first study the concept and type of PI industry, comparative analysis of past PI laws, current status and reality of PI industry, and study the current status and references.

• Korea Trade Review
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• v.45 no.4
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• pp.1-24
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• 2020

This study aims to analyze the export effects of Korea-Canada FTA's tariff reduction, which was launched on January 1, 2015. First, as a groundwork, this study reviewed trade creation and trade diversion by investigating all possible cases of both initial FTA and additional FTA. The review was done by using the simple model of three countries assuming FTA means elimination of tariff. The review suggested that additional FTA doesn't have any negative impact on import country's social welfare contrary to initial FTA. In additional FTA, Trade diversion could happen between FTA partner countries, but it always increases import country's social welfare. In this sense, it can be called favorable trade diversion. Second, this study analyzed the export effects of Korea-Canada FTA using Clausing's product level model based on Canadian government import data from Korea which is not open to the public. It turned out that Korea-Canada FTA's tariff reduction boosted Canadian import growth rate from Korea. On the other hand, Canadian import growth rate from rest of the world was not negatively affected by Korea-Canada FTA's tariff reduction. Rather, it increased as Canadian import growth rate from Korea was higher. These findings implied trade creation rather than trade diversion of Korea-Canada FTA when it comes to Korea's export to Canada.

• Journal of Distribution Science
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• v.17 no.3
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• pp.107-116
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• 2019

Purpose - Why, why is it difficult to predict the appropriateness of self-employment, and what are the countermeasures and policy proposals to overcome. This study intends to further develop the field of statistical variables. It is necessary to overcome the limitation of existing proper scale research in Korea. We need to find statistical variables that can determine the appropriateness of self-employment in Korea. These efforts will be helpful in evaluating OECD countries and statistics and developing domestic economic indicators. Research design, data, and methodology - It is the discovery of statistical indicators and complementary indicators that have not been revealed in previous studies. Therefore, we sought to find new statistical parameters based on the statistics of the Korea National Statistical Office, the Bank of Korea, and overseas OECD statistics. (Proper Size of Adequacy) is defined as the specific gravity or number of the self-employed in Korea, which is shown as "Out Put" by statistical analysis of STATA panel statistical data. It is possible to further develop variables such as gross domestic product, gross national product, economic growth rate, unemployment rate, income tax rate, consumer price, tax level, exports, import amount, bill default I want to dig. Results - In addition to expanding economic indicators that can be explained by self-employment determinants, we have developed a variety of methods such as linear and non-linear (U-shaped, inverted U-shaped). It is the improvement of the self-employment determinants and the analysis method to estimate the appropriate scale. Conclusions - The proposed contents are reflected in self - employment appropriateness evaluation data and hope to help the government to select the policy support and to evaluate the government business after the policy support. These efforts are expected to be of great help to operators operating their own businesses, and to government and related institutional practitioners who support them. In this way, self-employment will be created in accordance with the Korean situation, where the happy life of all the people becomes the premise and the inclusive economic activities are guaranteed. It will improve the method of analyzing proper scale of small business owners and self-employed in Korea.

• Archives of design research
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• v.20 no.1 s.69
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• pp.253-262
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• 2007

The postpartum care center is a facility which made its debut only about 10 years ago but has now changed the nation's postpartum care culture. Women delivered of a child use the postpartum care center at this time since the low rate of childbirth has become a social phenomenon. However, while the postpartum care center is not supported legally and systematically, anybody can run it after they only file a report on businessman status with the tax office. So there are disordered wave of postpartum care startups which do not have basic facilities. Thus, this study is intended to suggest an interior environment plan considering an efficient space and users' benefits of a postpartum care center which has a characteristic difference from that of ordinary facilities in terms of targeted persons or operations but for which standards are not clear in terms of the Health and Welfare Law and the Medical Service Law. This study was conducted by investigating the actual condition of the entrance space, living space, common-use space, nursing space, administration and attached space in the six postpartum care centers selected from Seoul and Kyeonggi-do region and suggesting the direction of improvements, thus establishing the direction of interior designs and an interior environment plan. Hopefully, this study would be used as basic data on interior building plans, thus being helpful in enhancing the satisfaction of the postpartum care center user and operating the facility.

• Korean Journal of Heritage: History & Science
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• v.45 no.4
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• pp.22-37
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• 2012

Storage facility of the pre-historic Korea is classified into the subterranean, ground and overground types. The rectangular-shaped subterranean Storage facilities have been identified in the Pungnaptoseong, the Gong mountain fortress site and the Gwanbukri site. Feature no. 196 at Gyeongdang District in Pungnaptoseong yielded a large quantity of glazed potteries, and a wooden storage at the Gwanbukri site contained a large amount of fruit seeds. These storage facilities might be functioned as the warehouse for the highest group rather than the storage for the emergency such as war and flooding and stipend of government officials. This article subdivided into "state storage" on the concept of the former that "royal storage" on the concept of the latter. If it look on the state storage at large, this include the royal storage too. But it subdivided to help article understand because Baekjae changed from state storage to royal storage by change and specialization of system after 4th. The reason why the diversification of storage pits was closely related to the unification of local polities and the concentration of political power in the state-level. Therefore, it might reflect the political circumstances the ruling elites attempted to heighten their authority in terms of the organizing tax collecting system. And divided the time of storage is confirmed separative storage pits in the suburbs of capital city. There is hight probability of top local polities or nation that have possessional a role. This is to cover on frequent war in the Three States. On the other hand, state storage is located around ancent road that linked castle gate that is divided into center and periphery depending on function and position of storage. Center is located royal storage focusing in the presumed royal palace that periphery is located state storage to provide service to the public. It is presumed that located with the government office.

• Journal of the Korean Society for Library and Information Science
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• v.56 no.4
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• pp.101-127
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• 2022

Article 31(1) of the Libraries Act(Act No. 18547), which was completely revised on December 7, 2021, stipulates that "the head of a local government or the superintendent of a city/provincial office of education must formulate a plan for the establishment and operation of a public library in advance and obtain the pre-evaluation of the feasibility of establishing a public library from the Minister of Culture, Sports and Tourism." Through the preliminary feasibility evaluation at the construction stage of the public library, it is possible to adjust distribution to improve the adequacy of scale and resolve regional imbalances and gaps. In addition, it is expected to increase service satisfaction and operational enhancement by inducing faithful securing of core infrastructure (librarians, collection, facilities, systems, etc.) in terms of balanced regional development and public library construction. The purpose of this study is to develop and present the basic direction and feasibility evaluation model for establishment of public libraries. The proposed evaluation model is expected to secure the legal basis and institutional legitimacy of the pre-evaluation system for public library establishment and to prevent waste of tax due to poor construction and operation of public libraries.