• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.103-115
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• 2020

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

• International Journal of Advanced Culture Technology
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• 제7권2호
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• pp.144-150
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• 2019

Recently, an increasing number of urban farmers are growing fresh vegetables and fruits themselves using urban garden or weekend farms. In other words, this is called urban agriculture. After the Industrial Revolution in the 18th century, the agricultural society changed from an agricultural society to an industrial society, and the population began to flock to the cities. With the continued increase of urban population, countries with abundant capital were able to control the distribution structure of food supplies and trade agreements among countries. Since energy consumption and carbon dioxide emissions caused by agricultural product movements have emerged as the main culprits of global warming, and our table is threatened by safety due to food supply that has no genetic modification or knowledge of the cultivation process, urban agriculture is already taking hold in the West. In other words, as agriculture met cities, its role grew. Each region actively conducts agricultural activities for raising poultry as well as growing vegetables and fruits by using flower beds of detached houses in the city center, rooftops of high and low buildings, or school playgrounds and small tributaries of land. The purpose of this study is to analyze and understand the significance and type of urban agriculture and to examine the cases of domestic and foreign urban agriculture based on this and to seek the developing direction of urban agriculture, which is gradually increasing. Tired of growing competition and rapid change, urbanites are seeking health and relaxation and are planning to present development measures for urban farming and conduct follow-up research to ensure safe food.

• 한국재료학회지
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• 제2권2호
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• pp.101-109
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• 1992

PET(polyethylene terephthalate)는 섬유 및 다방면의 응용분야에 사용되는 상업용 고분자로 알려져 있다. 본 논문에서는 PET를 개질하기 위해 pentanediol의 이성질체인 1,5-pentanediol(1, 5-PD)과 neopentyl glycol(NPG)를 제3 monomer로 도입시켰다. NPG를 도입시킨 경우에는 결정화 속도가 감소하고, 1,5-PD로 개질된 PET는 1,5-PD가 약 10mo1% 첨가될 때가지 결정화 속도가 서서히 증가하였다. 이러한 결과는 NPG의 branch된 methyl기가 고분자 사슬에 표면으로 확산되면서 결정화하는 것을 방해하기 때문이다.

• 한국지리정보학회지
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• 제9권1호
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• pp.116-126
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• 2006

본 연구는 도시성장에 관한 연구로써 부산시와 김해시 그리고 진해시의 도시성장과정을 분석하고 분석을 통하여 도시성장 패턴을 정립한다. 도시성장모델링을 통하여 각 지역의 조건에 따라 도시성장 형태와 패턴이 다르다는 것을 도출하고 이를 통하여 의사결정자들에게 공간계획시 활용할 수 있도록 한다. 연구방법으로는 퍼지-AHP와 셀룰라 오토마타를 도입하여 각 지역의 도시성장을 분석하였으며, 다양한 네이버후드와 전이규칙의 시뮬레이션을 통해 각 지역에 적합한 도시성장패턴을 도출하였다. 본 연구를 수행한 결과 부산지역 도시성장 패턴과 부산시 주변도시인 김해시와 진해시의 도시성장 패턴은 서로 다른 것으로 분석되어 각 지역적 조건에 따라 도시성장 패턴이 다른 것으로 도출되었다.

• 한국지역지리학회지
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• 제19권4호
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• pp.697-711
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• 2013

화성(華城) 연쇄 살인 사건은 공간적, 시간적으로도 현재의 화성시 뿐만 아니라 화성시의 일부인 동탄 신도시와도 관련성이 크지 않다는 리얼리티(reality)에도 불구하고, 대중매체의 선정성으로 인해 사람들은 화성시를 부정적인 지역 이미지(image)를 가진 도시로 인식하게 되었다. 본 연구에서는 화성시의 부정적인 지역 이미지가 영화와 신문기사 등을 통해 어떻게 형성되었는지를 살펴본 후, 동탄 신도시에 거주하는 주민들과 학생들이 이러한 부정적인 지역 이미지를 어떻게 생각하고 있는 지를 주민 인터뷰와 학생들을 대상으로 한 멘탈맵(mental map)의 작성 등을 통해 탐색해 보았다. 이를 통해 장소에 내재된 도시의 부정적인 이미지에 대한 반발로 인해 표출되고 있는 화성시민으로 사는 것과 동탄 신도시 주민으로서 사는 것 사이의 지역 정체성(identity)의 혼란, 살인이라는 무서운 범죄의 장소로서의 상징적 의미와 역동적으로 발전하는 장소로서의 공간적 의미가 양립되고 있는 동탄 신도시의 장소감과 지역 정체성의 혼란의 양상을 드러내고자 하였다.

• Parasites, Hosts and Diseases
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• 제61권1호
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• pp.15-23
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• 2023

Concerns about foodborne illnesses caused by Kudoa septempunctata are steadily growing, but reports of K. septempunctata in clinical and food specimens related to food poisoning in Korea are limited. This study aimed to genetically identify K. septempunctata in patients with acute diarrhea and in clinical and food samples related to food poisoning caused by sashimi consumption. Both real-time and nested polymerase chain reaction assays were performed to detect K. septempunctata 18S and 28S rDNA genes in the stools of 348 patients with acute diarrhea, 11 samples (6 stool and 5 rectal swab samples) from patients with food poisoning, and 2 raw Paralichthys olivaceus samples collected from a restaurant where a food poisoning incident occurred. K. septempunctata was identified in 5 clinical specimens (4 stools and 1 rectal swab) and 1 P. olivaceus sashimi sample. All detected K. septempunctata were of genotype ST3. This is the first study to identify K. septempunctata in both patients and food samples with epidemiological relevance in Korea, providing evidence that it is a pathogen that causes food poisoning. Also, this is the first study to confirm the presence of K. septempunctata genes in rectal swabs. Despite continuing suspected occurrences of Kudoa foodborne outbreaks, the rate of identification of K. septempunctata is very low. One reason for this is the limitation in obtaining stool and vomit samples for the diagnosis of Kudoa infection. We strongly suggest the inclusion of rectal swabs among the diagnostic specimens for Kudoa food poisoning.

• 한국실내디자인학회논문집
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• 제13호
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• pp.216-223
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• 1997

Considering the current rise in elderly population, institutions and facilities caring for the elderly are currently unable to satify the growing needs of the aged wanting the better qualities of life. Therefore, this study will analyze institutions and policies for the elderly in Japan, which has already experienced the rise in elderly population about 30 years earlier than Korea. Because the living conditions of Japan is somewhat similar to that of Korea, analyzing its solutions, both governmental and private, will help better understand the current situations of Korea and possibly offer guidelines as to better serve the growing demands of the aged. In Japan, the social welfare policies directed at caring for the elderly are mainly directed by the government: however, the private services tend to be more adroit at meeting the ever-changing demands of the elderly. Incidentally, the privately owned elderly homes of Japan are a major part of so called the "Silver Industries". The elderly home that are run by private corporations consititute 50 percent of all private institutions for the elderly. These homes tend tobe situated in a city, or near a city environment, serving 25 to 99 people. The types of such homes can be classified from A to D,E,F, reflecting the various services offered by such homes meeting the various demands by the elderly populatiov. Analyzing the social tred of Japan for theelderly, it can be said that the responsibility of the elderly should not only be relied upon the government, but to the society as whole, both public and private. The ever-changing demands of the elderly, wanting better qualities of life, can be better served by systematic analysis of the demands and the various solutions to such demands. Also, the necessary governmental policies in support of elderly welfare, will be needed.be needed.

• Advances in Energy Research
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• 제5권2호
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• pp.107-128
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• 2017

Energy is a major component of almost all economic, production, and service activities, and rapid population growth, urbanization and industrialization have led to ever growing demand for energy. Limited energy resources and increasingly evident environmental effects of fossil fuel consumption has led to a growing awareness about the importance of further use of renewable energy sources in the countries energy portfolio. Renewable hydrogen production is a convenient method for storage of unstable renewable energy sources such as wind and solar energy for use in other place or time. In this study, suitability of 25 cities located in Iran's western region for renewable hydrogen production are evaluated by multi-criteria decision making techniques including TOPSIS, VIKOR, ELECTRE, SAW, Fuzzy TOPSIS, and also hybrid ranking techniques. The choice of suitable location for the centralized renewable hydrogen production is associated with various technical, economic, social, geographic, and political criteria. This paper describes the criteria affecting the hydrogen production potential in the study region. Determined criteria are weighted with Shannon entropy method, and Angstrom model and wind power model are used to estimate respectively the solar and wind energy production potential in each city and each month. Assuming the use of proton exchange membrane electrolyzer for hydrogen production, the renewable hydrogen production potential of each city is then estimated based on the obtained wind and solar energy generation potentials. The rankings obtained with MCDMs show that Kermanshah is the best option for renewable hydrogen production, and evaluation of renewable hydrogen production capacities show that Gilangharb has the highest capacity among the studied cities.

• 한국산학기술학회논문지
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• 제14권6호
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• pp.3043-3051
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• 2013

지구온난화에 따라 이상기후 현상이 빈번해지면서 세계 모든 국가들은 온실가스 감축을 위해 다양한 분야에서 기후변화대응 정책들을 제시하고 있는 중이다. 특히 최근에는 도시 건축물과 관련하여 건축물에서 발생되는 온실가스를 줄여야 한다는 인식이 고조되고 있는데, 이는 건축물이 국가 온실가스 배출의 25%를 차지하고 도시 내에서도 절반 이상의 비율을 점유하고 있기 때문이라 할 수 있다. 이에 따라 정부는 공공부문에서 저탄소 녹색 정책 및 추진전략을 선도적으로 실천할 필요성이 있다고 보고, 공공건축물의 저탄소 녹색화를 통해 대내 외적인 이미지를 고양시키고 민간부문의 온실가스 감축을 촉진시키고자 하고 있다. 이와 같은 배경에서 본 연구는 청주시를 사례로 공공건축물의 저탄소 녹색화를 위한 계획요소의 활용 특성을 고찰하고 그에 따른 탄소감축량 산정 및 경제성 분석을 통해 탄소감축 효과를 분석함으로서 공공건축물의 저탄소 녹색화를 위한 정책적 시사점을 제시하고자 한다.

• 한국가스학회지
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• 제11권2호통권35호
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• pp.43-54
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• 2007

가스산업의 비약적인 발전과 고객만족경영의 중요성에도 불구하고, 도시가스 산업은 그동안 독점적 시장환경 하에서 공급자 중심의 경영이 이루어져 왔다. 그러나 서비스 산업의 발달과 경쟁의 가속화로 고객의 요구수준이 다양해지고 높아졌으며, 정부의 가스산업 구조개편 추진 등 경쟁체제 방향과 타 에너지간 경쟁체제 돌입이 예상되는 상황에서 고객만족경영은 기업의 단 중장기적인 성장기반을 구축하는 최고의 경영방식이라 할 수 있다. 따라서 대내 외 환경변화와 고객요구품질로부터 제도적 개선측면, 기술적 개선측면 및 서비스 개선측면 3개 분야의 고객만족경영 개선방향을 도출하였으며, 고객만족경영 현황파악 및 비교분석 결과를 바탕으로 도시가스 소비자의 권익보호와 도시가스사업자간, 그리고 다원화되는 에너지 사업자간 경쟁환경에서 도시가스산업의 지속가능한 성장방안을 5가지 측면에서 제시하였다.