• Korean Business Review
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• v.16
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• pp.23-42
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• 2003

Most of the taxes in Korea are collected using a voluntary reporting payment system that meets most financial requirements. However, many people are unaware of their tax liability, and legal forces to ensure payment of taxes are weak within the Korean social structure. Therefore, the tax system cannot depend only on people's awareness of their tax liability, and for these reasons the Korean government has been investigating a system for fair taxation and the administrative punishment for tax evasion. In addition, an improvement to the taxation system is strongly 'demanded in order to protect taxpayers' rights, and improve the efficiency and rationality of the system. In this study, I compare and analyze the problems related to each nation's tax investigation system, and then propose an improved plan for a tax investigation system in Korea. It is necessary to prescribe in the bylaws of the Office of National Taxation that the investigator's performance rating or incentives are not affected in any way by the tax investigator's actual records on tax collection, as this type of evaluation can easily lead to conflicts with the primary goals of the law or written constitution.

• Journal of Korean Society of Transportation
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• v.27 no.4
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• pp.175-181
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• 2009

Intelligent Transportation Systems(ITS) enables road users to enhance efficiency of their trips in a variety of traffic conditions. As a significant part of ITS, information communication technology among vehicles and between vehicles and infrastructure has been being developed to upgrade current traffic data collection technology through location-based traffic surveillance systems. A wider and detailed range of traffic data can be acquired with ease by the technology. However, its performance level falls with environmental impediments such as large vehicles, buildings, harsh weather, which often bring about wireless communication failure. For imputation of vehicle trajectory data discontinued by the failure, several potential existing methods were reviewed and a new method to complement them was devised. AIMSUN API(Application Programming Interface) software was utilized to simulate vehicle trajectories data and missing vehicle trajectories data was randomly generated for the verification of the method. The method was proven to yield more accurate and reliable traffic data than the existing ones.

• Journal of radiological science and technology
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• v.19 no.1
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• pp.55-74
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• 1996

This study was carried out to improve service efficiency and to cope with a emergency situation in emergency radiography, through analysis of the radiographic distribution and literature cited about emergency care. Data collection of radiographic distribution was surveyed for 761 emergency outpatients who visit during JAN, 1994 at ER of the general hospital in Pusan city. The results is as follows: Emergency radiography rate of simple radiography was 61.1 %, special radiography 2.5 %, CT 12.6 %, and ultrasonography 6.7 %. In simple radiography rate, a high rate was distributed on male(63.6 %), thoracicsurgery part(90.0%), admission patient(74.9 %), and long stayed patient at ER. In special raiography rate, a high rate was observed in urologic part(28.6%), and in CT rate, observed neurosurgery part(49.2 %) and neurologic part(36.7%). Ultrasonography rate was high for female(8.8 %) and internal medicine part(15.9 %). There are distributed regional radiography rate in radiographic type that chest(55.3 %) is high in the simple radiography, urinary system(1.2%) in the special study, and brain(40.0 %) in the CT. Regional radiography rate according to diagnostic department also was showed highly for head(64.6%) in neurosurgery, chest(90.0%) in thoracic-surgery, abdomen(58.0%) in general-surgery, spine (40.0% ) in neuro-surgery, and pelvis(15.9%), upper extrimity(20.5%), and lower extrimity(31.8%) in orthopedic-surgery each. Mean radiographic case number per patient of simple radiography was sinificant on sex, age, transfer relation in both total and radiographic patients(p<0.05). Mean radiographic case number was highly distributed on male(2.2 case number) in sex, on thirties(2.7) in age, transfered patient(2.7) in patient type, and on neurosurgery(3.4) in diagnostic charged part. Total radiographic case number in regional part was highly distributed on chest(499 case number). Considering the above results, emergency radiographer should take care of the elder patient in emergency radiography and get hold of injury mechanism to decrease possible secondary injury during radiography. Because of high radiography rate of urinary system in special study, radiographer should know well about dealing with contrastmedia administration and related instrument. All radiographer who take charge emergency patient should cope with a emergency situation during radiography, Because head trauma patients is very important in patient care, especilly in CT at night, charged doctor should be always silted with CT room and monitoring-patient. Radiography was reqested by many diagnostic department in ER. Considering that rate of simple radiography is high, special room for emergency radiography should be established in ER area, and the radiographer of this room should be stationed radiologic technician who is career and can implement emergency patient care.

• Journal of Embryo Transfer
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• v.16 no.2
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• pp.99-106
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• 2001

This study was undertaken to compare the efficiency of recovery rate and development rate of follicular oocytes collected either by aspiration or by slicing method. The follicular oocytes collected by the two methods matured in TCM199 supplemented with 10% steer serum at 39$^{\circ}C$ in a humidified atmosphere of 5% $CO_2$in air. After 22 h of culture, the oocytes were inseminated with frozen-thawed semen (2$\times$10$^{6}$ sperm/ml of final concentration) prepared with Percoll-density gradient in IVF-TALP medium for 16 h. Later, sets of 15 presumptive zygotes were transferred into 50 $\mu$L, droplets of CR1aa medium. On day 4 of the culture, embryos were transferred to TCM199 until day 9. The percentages of nuclear maturation to pre-metaphase II in the oocytes collected by aspiration are significantly (P<0.05) higher than that by slicing (83% vs. 62%, respectively). The mean number of oocytes recovered by slicing per ovary is significantly (P<0.05) higher than that by aspiration (15.1 vs. 6.7, respectively). Although the rates of cleavage and development to blastocyst of oocytes collected b)\\\\`aspiration are significantly (P<0.05) higher than that by slicing, the number of transferable embryos obtained by slicing method is significantly (P<0.05) higher than that by aspiration. From the results. we may conclude that slicing method is better than aspiration method for obtaining large number of transferable embryos per ovary.

• Journal of Embryo Transfer
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• v.28 no.1
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• pp.7-12
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• 2013

Body condition score (BCS) is a useful management tool for distinguishing differences in nutritional needs of cows in the herd. Although it is not always possible to quantify the nutrient content of the feed supplied to the donor cow, the nutritional status can be determined by the BCS. The objective of this study was to evaluate in vivo embryo production, return to estrous of donor and pregnancy rate of recipients following BCS in Hanwoo superovulation. Sixty nine Hanwoo donor cows were flushed on day 7 of estrus cycle with same FSH and artificial insemination by the same technicians. Embryos were recovered on 7 days after the third insemination by flushing the uterus with Embryo Collection Medium. The results obtained were as follows: No differences were observed in the efficiency of superovulation rates regardless of BCS ($${\leq_-}2.0$$, 2.5 to 3.0, and $${\geq_-}3.5$$). The mean number of total embryos was each $5.20{\pm}0.86$, $11.56{\pm}1.04$, and $6.23{\pm}1.07$. The mean number of transferable embryo from $${\leq_-}2.0$$, 2.5 to 3.0, and $${\geq_-}3.5$$ of BCS was $2.60{\pm}0.87$, $7.94{\pm}0.89$, and $4.75{\pm}1.32$, respectively (p<0.05). Return to estrous regardless of donor BCS was no difference. The pregnancy rates of recipient were BCS $${\leq_-}2.0$$ 11.76%, 2.5 to 3.0 40.79%, and $${\geq_-}3.5$$ 11.11%, following transfer of fresh embryos produced in vivo, respectively. These results indicate that if the Hanwoo with BCS 2.5 to 3.3 are used for donor and recipient, the embryo production and the conception rate will be greater.

• Analytical Science and Technology
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• v.12 no.4
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• pp.284-289
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• 1999

Dissolved inorganic carbonates in ground water were quantitatively recovered by using gas evolution method. Gas evolution method was found to be less time-consuming, less susceptible to the contamination fromatmospheric $CO_2$ and little affected by the sulfate ions in comparison to the direct precipitation method. Extraction efficiency of nearly 99% could be achieved by gas evolution method in two hours using recirculated gas at a sweeping rate of 4 liter per minute. Samples for carbon isotope fractionation study were collected in three fractions with collection times. The evolution time for the first fraction was one hours, and then second and third fractions were collected at intervals of 30 minutes, respectively. A small portion of each fraction was analyzed to evaluate ${\delta}^{13}C$ values, which were measured to be -7.9‰, -3.0‰ and +0,4‰ for the each fraction. The result clearly indicated that gas evolution method generates isotopically lighter carbon at the beginning of the purging process and heavier isotopes at the end. However, this isotope fractionation effect could be neglected by the almost complete recovery of carbonates.

• Journal of Engineering Education Research
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• v.4 no.1
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• pp.57-78
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• 2001

Due to developments in information technology and ensuing changes in the concept of time and space, the significance of national boundaries has been weakened, bringing to attention the heightened competition among nations. In order to respond to these transformations, the Korean government is increasing its efforts to raise the authenticity of the National Technology Qualification System(NTQS) by closely linking NTQS testing method and procedure to practical knowledge and skills in the industry field. This initiative is based on the recognition that the human resources development is a crucial factor in determining a nation's competitiveness. This study aimed, first of all, to diagnose the problems directly and indirectly affecting the testing method in the current NTQS. And then, differentiated solutions according to grade and improvements in the testing infrastructure were suggested. The ultimate purpose was to provide a blueprint for enhancing national competitiveness through increased authenticity and efficiency of the NTQS. Research methods applied during this study include: the collection and review of qualification-related literature; a series of conferences with leading experts; interviews with vocational educators and researchers from qualification-related institutes; a survey of national qualification holders from a variety of professions and industries; and participatory observation at qualification exam centers. This research suggested policy recommendations as follows; First, measures to improve for testing method of professional engineer Second, measures to improve for testing method of Master craftsman Third, measures to improve for testing method of Engineer, Industrial Engineer, Craftsman Fourth, plans for the establishment of operation system for a computerized testing Fifth, institutional perspective on establishing qualification infrastructure Sixth, operational perspective on establishing qualification infrastructure

• Journal of Internet Computing and Services
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• v.19 no.1
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• pp.87-95
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• 2018

Due to global warming and increased energy costs around the world, interests of energy saving and efficiency have been increased. In particular, forging factories need methods to save energy and increase productivity because of needing amounts of energy uses. To solve the problem, we propose a system, which includes collection, monitoring, and analysis process, to monitor energy uses each facility in realtime based on the IoT devices. This system insists of worksheets management, facility/energy management, realtime monitoring, history search, data analysis through connecting with existed ERP/MES Systems in manufacturing factories. The energy monitoring process is to present used energy collected from IoT devices connected with installed gasmeter and wattmeter each facility. This system provide the change of energy uses, usage fee, energy conversion, and green gas information in realtime on Web and mobile devices. This system will be enhanced with energy saving technology by analyzing constructed big data of energy uses. We can also propose a method to increase productivity by integrating this system with functions of digitalized worksheets and optimized models for production process.

• Korean Chemical Engineering Research
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• v.46 no.6
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• pp.1148-1152
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• 2008

Molten carbonate oxidation (MCO) is one of the promising alternative technologies for the treatment of the chlorinated organic compounds because it is capable of trapping chlorine during a destruction of them. In this study, destructions of chlorinated organic compounds ($C_6H_5Cl$, $C_2HCl_3$ and $CCl_4$) and an insulated oil containing PCBs were performed by using the two stage molten carbonate oxidation system. MCO reactor temperature largely affected the destruction of the chlorinated organic compounds. Destruction of the chlorinated organics very efficient in the primary MCO reactor however a significant amount of CO was emitted from the MCO system. This CO emission was gradually decreased by an increase in the primary reactor temperature and oxidizing air feed rate. The HCl emission from the MCO system was below 7 ppm regardless of tested conditions. The chlorine collection efficiencies were in the range of 99.95-99.99%. The destruction of PCBs in the insulated oil was efficient at a temperature above $900^{\circ}C$ and overall destruction efficiency of them was determined as over 99.9999%.

• Journal of Convergence for Information Technology
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• v.10 no.4
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• pp.124-132
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• 2020

In this study, the positive thinking, academic self-efficacy, and school adjustment of freshman dental hygiene students were identified. The correlation between each variable was identified and the influencing factors were investigated. Data collection was conducted from October 1 to October 21, 2019 on 213 freshman dental hygiene students in Gyeonggi-do, Chungcheong-do, Jeolla-do, and Gyeongsang-do regions. According to the study, the significant influence of freshman dental hygiene students' school adjustment was in the order of academic self-efficacy, positive thinking, and career program experience, and the most influential factors were academic self-efficacy, and the regression model explained was 47.7%. Since this study has been investigated and conducted on some freshman dental hygiene students, there is a limit to generalizing the results, subsequent studies will require continuous study of various variables for positive thinking and academic self-efficiency to school adjustment. However, based on this study, it is meaningful that it can be used as data to supplement the prior study related to school adjustment, and by presenting factors related to the school adjustment of freshman dental hygiene students, it is thought that it became basic data that confirmed the necessity of developing the school adjustment program.