• The Journal of the Korea Contents Association
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• v.11 no.3
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• pp.368-376
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• 2011

This study has undertaken for the analysis of the level of recognition on the Transfer Income Tax. The statistical analysis through the questionnaire is made to find out the issues on the equitableness of Transfer Income Tax first with the level of equitableness of the Transfer Income Tax structure and appropriateness of the degree of different tax rate applied under the Transfer Income Tax, level of equitableness of the Transfer Income Tax structure and intent for avoidance of payment under the present tax policies, level of recognition for administrative disposition on those avoiding diligent payment of taxes, and it analyzed the relationship between the levels of understanding of the structure of the Transfer Income Tax and the level of complexity of the structure of the Transfer Income Tax in order to analyze if it has negative impact on the level of understanding for the structure of the Transfer Income Tax. On the basis of the above analysis result, as the improvement plan on the Transfer Income Tax system, following has been presented; enhancement of equitableness of tax rate structure under the Transfer Income Tax for improving the equitableness of tax burden, establishment of regulations to strengthen the appropriate tax investigation for prevention of diligent tax payment avoidance, relaxation of complication of the structure under the Transfer Income Tax.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.34 no.3
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• pp.977-987
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• 2014

Since 1960's, international construction market have explosively increase and have reached up to 600 Bil. US$ through active participation of construction firms and steady support of government. Nevertheless, owners, clients and financial institutions required reasonable criteria to effectively assess the overseas business capabilities of construction firms. However, the existing methods for construction firms rarely considers the perspective of overseas business capabilities. To overcome these problems, this study proposes an evaluation system for overseas business capabilities of construction firms. First, the needs for new evaluation system is derived through FGI, and the direction of new evaluation system is presented by reviewing the limitations of existing methods. Also, the capabilities that are required for the performances for overseas businesses were analyzed through expert interviews. Finally, 31 primary evaluation indices consisting of 3 criteria - appropriateness of index, possibility of quantification, possibility of data gathering - are derived under 9 categories and 3 perspectives through surveys and consultation meeting. The preliminary investigation of 24 Korean construction firms are conducted for comparing the existing evaluation systems and to verify its applicability. The proposed method could provide a rational criterion to evaluate the construction firms, improve internal capacity of firms, and ultimately supports the success of the construction industry.

• Journal of Nutrition and Health
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• v.41 no.6
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• pp.493-501
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• 2008

The objectives of this study were to investigate the antihyperglycemic and hypolipidmic effects of sea oak(Eisenia bicyclis, EB) in the diabetic state and to examine the appropriateness of formulated EB pill for the effects. The various test materials obtained from EB were included in the experimental diets with 15% fat/0.5% cholesterol and fed to streptozotocin-induced diabetic mice weighing $35.0{\pm}0.7$ g for three weeks but not in the control diet having the same composition. The test materials were EB dry powder, water and ethanol extracts, viscozyme-treated EB water extract(EB enzyme-TR) and formulated pill containing dry powders of the EB, two kinds of seaweed, black soybean, sesame, onion and garlic. BG was measured during feeding period and serum insulin, lipids and thiobarbituric acid reactive substances(TBARS) and intestinal disaccharidase activities were measured at the end of the three weeks of the feeding. BG increase was lower in the EB enzyme-TR group after 10 days of the experimental diet but lower in EB pill group after 15 days compared with the control group. Serum insulin levels were higher in the EB enzyme-TR and EB pill groups. Intestinal maltase but not sucrase activity was higher in EB enzyme-TR fed group than the control group. Serum levels of total cholesterol and triglyceride were reduced by the EB enzyme-TR and EB pill compared with the control diet. HDL-/total cholesterol was increased by all EB test materials. Serum TBARS levels were lower in the EB ethanol extract and EB pill groups than in the control group and tended to be lower in the other EB groups. It is concluded that the EB enzyme-TR is the best among the EB preparations to be utilized as a functional component for improving blood glucose and lipid profile in diabetic subjects in the future. However, the pill containing low level of the EB powder is also regarded as effective and readily usable when formulated with the several other ingredients of the proper composition.(Supported by the RIC Program of MOCIE, Korea).

• Applied Microscopy
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• v.40 no.4
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• pp.185-191
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• 2010

Short peptides are potentially effective materials as cosmeceuticals, but their delivery across the skin can be problematic due to the ionic nature of peptides and the structure of the skin. For short peptide to be utilized as cosmeceuticals, its ability to penetrate the skin must be altered. In this study, we conjugated the widely used procollagen type I signal peptide, KTTKS, with oleic acid to improve the lipophilic properties of the peptide, and used the oleic acid-conjugated peptides to construct cosmeceutical nanosomes. Then we examined the penetration of cosmeceutical nanosomes prepared from isotope-labeled peptide into the skin after transdermal application using autoradiography. Because of its hydrophilic property of penta-peptide, the penta-peptide itself was not able to be penetrated through the stratum corneum of the skin. In contrast, nanosomes made from olecic acid conjugated penta-peptide were able to be penetrated through the stratum corneum effectively. Autoradiography showed the precise penetration points to dermal layer, demonstrating the appropriateness of this method for clarifying the mechanism of penetration of transdermal delivery systems.

• Journal of Trauma and Injury
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• v.26 no.3
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• pp.89-98
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• 2013

Purpose: The assessment of trauma patients in the prehospital setting is difficult, but appropriate field triage is critical to the prognosis of trauma patients. We sought to evaluate the triage given by the emergency medical technicians (EMTs) using the trauma score to patients injured in motor vehicle collisions (MVCs). Methods: From June 2012 to July 2012, questionnaires were distributed to EMTs, who had transported injured patients to the study hospital. Scene records, photos of the damaged vehicle, and ambulance run sheets were used to provide physiologic, physical, and mechanistic information about the MVC. To evaluate the appropriateness of the injury assessment by EMTs, we compared their impressions with the hospital's final diagnosis within a 3 level triage system comprising both the maximum abbreviated injury scale (MAIS) and the injury severity score (ISS). Kappa (k) was calculated to evaluate the agreement between the triage by EMTs and the triage based on hospital's final diagnosis. Results: A total of 91 patients were analyzed by 31 EMTs. The percentage of males was 57.1%, the mean age was 44.5, and the mean MAIS and ISS were 2.7 and 16.6 respectively. While EMTs correctly diagnosed patient injuries to the extremities in 35.7%, and to the neck in 32.1%, pelvic injuries were missed in 80.0%. The agreement between the triage by the EMTs and the triage based on the hospital's final diagnosis was 62.6%(k=0.366) by the MAIS and 50.5%(k=0.234) by the ISS. The kappa value was higher in EMT-I than in EMT-II. Conclusion: In MVC, the assessment of injured patients by EMT-I was more appropriate, and the 3-level triage method based on the MAIS could contribute to a more accurate triage. Prospective studies to search for appropriate methods of field triage are required for programming practical education for EMTs.

• Journal of Korean Society of Coastal and Ocean Engineers
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• v.22 no.1
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• pp.25-33
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• 2010

The matching condition at a perforated wall with vertical slits involves the permeability parameter, which can be calculated by two different methods. One expresses the permeability parameter in terms of energy dissipation coefficient and jet length at the perforated wall, being advantageous in that all the related variables are known, but it gives wrong result in the limit of long waves. The other expresses the permeability parameter in terms of friction coefficient and inertia coefficient, giving correct result from short to long waves, but the friction coefficient should be determined on the basis of a best fit between measured and predicted values of such hydrodynamic coefficients as reflection and transmission coefficients. In the present study, an empirical formula for the friction coefficient is proposed in terms of known variables, i.e., the porosity and thickness of the perforated wall and the water depth. This enables direct estimation of the friction coefficient without invoking a best fit procedure. To obtain the empirical formula, hydraulic experiments are carried out, the results of which are used along with other researchers' results. The proposed formula is used to predict the reflection and transmission coefficients of a curtain-wall-pile breakwater, the upper part of which is a curtain wall and the lower part consisting of a perforated wall with vertical slits. The concurrence between the experimental data and calculated results is good, verifying the appropriateness of the proposed formula.

• Journal of Environmental Impact Assessment
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• v.23 no.4
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• pp.296-314
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• 2014

In recent years, Ministry of Environment (MOE) has been implementing a phased strengthening of the effluent standards for sewage treatment plants. In this regard, a comprehensive system should be developed to help check the appropriateness of such standards by specifying the grounds for standard-setting and investigating the current operation of sewage treatment plants clearly. It is necessary to establish a new standard-setting system for the effluent that is in a closer connection with the environmental criteria and rating systems. In the United States, the federal government provides guidelines on the least provisions and requirements for the Publicly Owned Treatment Works (POTWs). Local governments set the same or stricter guidelines that reflect the characteristics of each state. In Japan, the sewage treatment plants are subject to both the effluent standards and the discharge acceptable limits to pubic waters under the sewerage law. Specific requirements and limits are set in accordance with local government regulations. The European Union imposes sewage treatment plants with different provisions for effluent standards, depending on the sensitivity of public waters to eutrophication. The effluent standards for sewage treatment plants are classified by pollutant loads discharged to receiving waters. MOE also needs to introduce systems for setting new parameter standards on a POTW effluent by applying statistical means and treatment efficiencies or optimal treatment techniques, as seen in the cases of the US National Pollutant Discharge Elimination System (NPDES) or the EU Integrated Pollution Prevention and Control (IPPC).

• Journal of Korean Academy of Fundamentals of Nursing
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• v.9 no.2
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• pp.190-200
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• 2002

Purpose; The purpose of this study was to develop an instrument to measure sexual satisfaction in Korean adults. Method: Development of items for the instrument was done by a collecting, reorganizing, reducing and selecting process based on the literature. A total of 19 items were selected in this process. For evaluation of the appropriateness of the 19 items, questionnaires were given to an expert group consisting of 18 professionals (7 men and 11 women). Eighteen items having a response of 70% in 'very good' item or 'good' item were included as items for the instrument. With these 18 items, a 5 point Likert scale was developed, and reliability and validity tests of the scale were done. The subjects for the test were 1,127 Korean adults living in 11 areas in Korea, Data were collected from Dec. 1, 2000 to Feb. 28, 2001 and analyzed with SPSS/PC+ 10.0 program. Item analysis and factor analysis were used to assess the reliability and validity of the scale. Chronbach alpha and corrected item-total correlation were obtained to verify internal consistency, and principal component analysis with the varimax rotation was used to identify structure validity of the developed tool. Result: Reliability of the scale was .9503 and corrected item-total correlations of the items were distributed from .5208 to 7899. As a result of the factor analysis, the items were categorized into three factors. The cumulative variance of the three factors was 67.1%, and all of the variances of the factors were above 5%. Because factor 1 (8 items) indicated a special feeling of psychological satisfaction with sexual activity, it was named 'psychological factor'. Factor 2 (8 items) indicated a feeling of satisfaction in the interaction with sexual partner through communication and variation, therefore it was named 'interactional factor'. Factor 3 (2 items) was about the frequency and duration of sexual intercourse and indicated physical dimensions of satisfaction, so it was named 'physical factor'. The average score for sexual satisfaction of the 1,127 subjects was 65.32 (${\pm}12.71$), and histogram of the score showed a normal distribution with skewness - .425. Conclusion: Finally, a Korean Sexual Satisfaction Scale(KSSS) was accepted as a 5 point Likert scale with 18 items after the statistical test for reliability and validity. In conclusion, KSSS is a useful instrument which is valid and reliable can be used to understand the sexuality of Korean adults.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.32 no.5D
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• pp.483-492
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• 2012

The early setting time of concrete is an important factor determining the slip up velocity of the slip-form system. Accordingly, need is for a technique evaluating the early setting time in order to secure the safety of the slip-form system and the construction quality of concrete. This paper intends to estimate the early setting time by evaluating the setting degree of concrete using surface wave velocity so as to determine the slip up time of the slip-form system. Penetration resistance test and compressive strength test are performed first to clarify the relationship between the early setting time of concrete and the compressive strength. Then, compressive strength test and ultrasonic wave test are conducted to examine the relation between the compressive strength and the surface wave velocity. Continuous wavelet transform is adopted to measure the surface wave velocity. Numerical analysis is carried out to demonstrate the appropriateness of the application of continuous wavelet transform. Based on these results, the propagation velocity of the surface wave required for the slip up of slip-form system is suggested. Finally, a reduced model test of the slip-form system is conducted to verify the feasibility of the proposed surface wave velocity for the determination of th slip up velocity.

• Child Health Nursing Research
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• v.5 no.2
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• pp.185-197
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• 1999

In the family life cycle, the most important task the families with school children should perform is ‘child education’ and ‘socialization’ However, economic stress on poor families with school children presents multiple problems through the shortage of resources necessary for child education and socialization, inappropriateness of family appraisal, and the insufficiency of the control channels for the efficient management of these confined resources and appropriate appraisal. The objectives of this article are : First, to report research on the actual conditions of the poor families in one area of Cheju and on the relevant health welfare policy, and to examine the appropriateness of the direction and the substance of this policy in terms of the intervention in economic stress on the poor families under the categories of resource management and control of appraisal. Second, to analyze qualitative data extracted from the memoirs of single-parent families living in several areas of Korea under the conceptual framework constructed by literature review in order to get a better understanding of the stress which poor families with school children have experienced. And third, to confirm the factors that can be risk factor but, at the same time, strength to these poor families from presented data and to use them as the basic data from which an intervention model can be developed, based on resource management and control of appraisal. The findings of this article are : First, while the number of absolute poor families in one area of Cheju is increasing and, as a result, the danger of the possibility that multiple problems will occur is also growing, the supporting level of the current policy is no more than a direct resource offer and there is no evidence that resource management is being professionally carried out. When it comes to control of appraisal, due to absence of the professional human resources in this matter, policy performances such as technical education training can have a negative impact. Second, a conceptual framework introduced in this article, ; Economic Pressure → Helplessness → Poor self-esteem → Marital Conflict → Parent-Child financial conflict → Inappropriate socialization → Poor child social competence : is partly verified. And third, judging from the results of the qualitative data, it is confirmed that the healing families, having overcome poverty, show several positive characteristics including : hope, strength, and social support. These findings are identified with the factors of resiliency considered above. According to these results, this article suggests the following. The anti -poverty policy in the future should focus not only on a direct resource offer but also on resource management and the control of appraisal that can magnify its effects. In particular, close attention should be paid to school children since they are in the most crucial period for socialization. Moreover, an emotional labor is such an essential resource for intervention that skilled nurses should play pivotal roles.