• Title/Summary/Keyword: concept information

Search Result 6,445, Processing Time 0.04 seconds

Proving Causation With Epidemiological Evidence in Tobacco Lawsuits (담배소송에서 역학적 증거에 의한 인과관계의 증명에 관한 소고)

  • Lee, Sun Goo
    • Journal of Preventive Medicine and Public Health
    • /
    • v.49 no.2
    • /
    • pp.80-96
    • /
    • 2016
  • Recently, a series of lawsuits were filed in Korea claiming tort liability against tobacco companies. The Supreme Court has already issued decisions in some cases, while others are still pending. The primary issue in these cases is whether the epidemiological evidence submitted by the plaintiffs clearly proves the causal relationship between smoking and disease as required by civil law. Proving causation is difficult in tobacco lawsuits because factors other than smoking are involved in the development of a disease, and also because of the lapse of time between smoking and the manifestation of the disease. The Supreme Court (Supreme Court Decision, 2011Da22092, April 10, 2014) has imposed some limitations on using epidemiological evidence to prove causation in tobacco lawsuits filed by smokers and their family members, but these limitations should be reconsidered. First, the Court stated that a disease can be categorized as specific or non-specific, and for each disease type, causation can be proven by different types of evidence. However, the concept of specific diseases is not compatible with multifactor theory, which is generally accepted in the field of public health. Second, when the epidemiological association between the disease and the risk factor is proven to be significant, imposing additional burdens of proof on the plaintiff may considerably limit the plaintiff's right to recovery, but the Court required the plaintiffs to provide additional information such as health condition and lifestyle. Third, the Supreme Court is not giving greater weight to the evidential value of epidemiological study results because the Court focuses on the fact that these studies were group-level, not individual-level. However, group-level studies could still offer valuable information about individual members of the group, e.g., probability of causation.

Automated-Database Tuning System With Knowledge-based Reasoning Engine (지식 기반 추론 엔진을 이용한 자동화된 데이터베이스 튜닝 시스템)

  • Gang, Seung-Seok;Lee, Dong-Joo;Jeong, Ok-Ran;Lee, Sang-Goo
    • Proceedings of the Korean Information Science Society Conference
    • /
    • 2007.06a
    • /
    • pp.17-18
    • /
    • 2007
  • 데이터베이스 튜닝은 일반적으로 데이터베이스 어플리케이션을 "좀 더 빠르게" 실행하게 하는 일련의 활동을 뜻한다[1]. 데이터베이스 관리자가 튜닝에 필요한 주먹구구식 룰(Rule of thumb)들을 모두 파악 하고 상황에 맞추어 적용하는 것은 비싼 비용과 오랜 시간을 요구한다. 그렇게 때문에 서로 다른 어플 리케이션들이 맞물려 있는 복잡한 서비스는 필수적으로 자동화된 데이터베이스 성능 관리와 튜닝을 필 요로 한다. 본 논문에서는 이를 해결하기 위하여 지식 도매인(Knowledge Domain)을 기초로 한 자동화 된 데이터베이스 튜닝 원칙(Tuning Principle)을 제시하는 시스템을 제안한다. 각각의 데이터베이스 튜닝 이론들은 지식 도매인의 지식으로 활용되며, 성능에 영향을 미치는 요소들을 개체(Object)와 콘셉트 (Concept)로 구성하고 추론 시스템을 통해 튜닝 원칙을 추론하여 쉽고 빠르게 현재 상황에 맞는 튜닝 방법론을 적용시킬 수 있다. 자동화된 데이터베이스 튜닝에 대해 여러 분야에 걸쳐 학문적인 연구가 이루어지고 있다. 그 예로써 Microsoft의 AutoAdmin Project[2], Oracle의 SQL 튜닝 아키텍처[3], COLT[4], DBA Companion[5], SQUASH[6] 등을 들 수 있다. 이러한 최적화 기법들을 각각의 기능적인 방법론에 따라 다시 분류하면 크게 Design Tuning, Logical Structure Tuning, Sentence Tuning, SQL Tuning, Server Tuning, System/Network Tuning으로 나누어 볼 수 있다. 이 중 SQL Tuning 등은 수치적으로 결정되어 이미 존재하는 정보를 이용하기 때문에 구조화된 모델로 표현하기 쉽고 사용자의 다양한 요구에 의해 변화하는 조건들을 수용하기 쉽기 때문에 이에 중점을 두고 성능 문제를 해결하는 데 초점을 맞추었다. 데이터베이스 시스템의 일련의 처리 과정에 따라 DBMS를 구성하는 개체들과 속성, 그리고 연관 관계들이 모델링된다. 데이터베이스 시스템은 Application / Query / DBMS Level의 3개 레벨에 따라 구조화되며, 본 논문에서는 개체, 속성, 연관 관계 및 데이터베이스 튜닝에 사용되는 Rule of thumb들을 분석하여 튜닝 원칙을 포함한 지식의 형태로 변환하였다. 튜닝 원칙은 데이터베이스 시스템에서 발생하는 문제를 해결할 수 있게 하는 일종의 황금률로써 지식 도매인의 바탕이 되는 사실(Fact)과 룰(Rule) 로써 표현된다. Fact는 모델링된 시스템을 지식 도매인의 하나의 지식 개체로 표현하는 방식이고, Rule 은 Fact에 기반을 두어 튜닝 원칙을 지식의 형태로 표현한 것이다. Rule은 다시 시스템 모델링을 통해 사전에 정의되는 Rule와 튜닝 원칙을 추론하기 위해 사용되는 Rule의 두 가지 타업으로 나뉘며, 대부분의 Rule은 입력되는 값에 따라 다른 솔루션을 취하게 하는 분기의 역할을 수행한다. 사용자는 제한적으로 자동 생성된 Fact와 Rule을 통해 튜닝 원칙을 추론하여 데이터베이스 시스템에 적용할 수 있으며, 요구나 필요에 따라 GUI를 통해 상황에 맞는 Fact와 Rule을 수동으로 추가할 수도 었다. 지식 도매인에서 튜닝 원칙을 추론하기 위해 JAVA 기반의 추론 엔진인 JESS가 사용된다. JESS는 스크립트 언어를 사용하는 전문가 시스템[7]으로 선언적 룰(Declarative Rule)을 이용하여 지식을 표현 하고 추론을 수행하는 추론 엔진의 한 종류이다. JESS의 지식 표현 방식은 튜닝 원칙을 쉽게 표현하고 수용할 수 있는 구조를 가지고 있으며 작은 크기와 빠른 추론 성능을 가지기 때문에 실시간으로 처리 되는 어플리케이션 튜닝에 적합하다. 지식 기반 모률의 가장 큰 역할은 주어진 데이터베이스 시스템의 모델을 통하여 필요한 새로운 지식을 생성하고 저장하는 것이다. 이를 위하여 Fact와 Rule은 지식 표현 의 기본 단위인 트리플(Triple)의 형태로 표현된다, 트리플은 Subject, Property, Object의 3가지 요소로 구성되며, 대부분의 Fact와 Rule들은 트리플의 기본 형태 또는 트리플의 조합으로 이루어진 C Condition과 Action의 두 부분의 결합으로 구성된다. 이와 같이 데이터베이스 시스템 모델의 개체들과 속성, 그리고 연관 관계들을 표현함으로써 지식들이 추론 엔진의 Fact와 Rule로 기능할 수 있다. 본 시스템에서는 이를 구현 및 실험하기 위하여 웹 기반 서버-클라이언트 시스템을 가정하였다. 서버는 Process Controller, Parser, Rule Database, JESS Reasoning Engine으로 구성 되 어 있으며, 클라이 언트는 Rule Manager Interface와 Result Viewer로 구성되어 었다. 실험을 통해 얻어지는 튜닝 원칙 적용 전후의 실행 시간 측정 등 데이터베이스 시스템 성능 척도를 비교함으로써 시스템의 효용을 판단하였으며, 실험 결과 적용 전에 비하여 튜닝 원칙을 적용한 경우 최대 1초 미만의 전처리에 따른 부하 시간 추가와 최소 약 1.5배에서 최대 약 3배까지의 처리 시간 개선을 확인하였다. 본 논문에서 제안하는 시스템은 튜닝 원칙을 자동으로 생성하고 지식 형태로 변형시킴으로써 새로운 튜닝 원칙을 파생하여 제공하고, 성능에 영향을 미치는 요소와 함께 직접 Fact과 Rule을 추가함으로써 커스터마이정된 튜닝을 수행할 수 있게 하는 장점을 가진다. 추후 쿼리 자체의 튜닝 및 인텍스 최적화 등의 프로세스 자동화와 Rule을 효율적으로 정의하고 추가하는 방법 그리고 시스템 모델링을 효과적으로 구성하는 방법에 대한 연구를 통해 본 연구를 더욱 개선시킬 수 있을 것이다.

  • PDF

An Efficient Estimation of Place Brand Image Power Based on Text Mining Technology (텍스트마이닝 기반의 효율적인 장소 브랜드 이미지 강도 측정 방법)

  • Choi, Sukjae;Jeon, Jongshik;Subrata, Biswas;Kwon, Ohbyung
    • Journal of Intelligence and Information Systems
    • /
    • v.21 no.2
    • /
    • pp.113-129
    • /
    • 2015
  • Location branding is a very important income making activity, by giving special meanings to a specific location while producing identity and communal value which are based around the understanding of a place's location branding concept methodology. Many other areas, such as marketing, architecture, and city construction, exert an influence creating an impressive brand image. A place brand which shows great recognition to both native people of S. Korea and foreigners creates significant economic effects. There has been research on creating a strategically and detailed place brand image, and the representative research has been carried out by Anholt who surveyed two million people from 50 different countries. However, the investigation, including survey research, required a great deal of effort from the workforce and required significant expense. As a result, there is a need to make more affordable, objective and effective research methods. The purpose of this paper is to find a way to measure the intensity of the image of the brand objective and at a low cost through text mining purposes. The proposed method extracts the keyword and the factors constructing the location brand image from the related web documents. In this way, we can measure the brand image intensity of the specific location. The performance of the proposed methodology was verified through comparison with Anholt's 50 city image consistency index ranking around the world. Four methods are applied to the test. First, RNADOM method artificially ranks the cities included in the experiment. HUMAN method firstly makes a questionnaire and selects 9 volunteers who are well acquainted with brand management and at the same time cities to evaluate. Then they are requested to rank the cities and compared with the Anholt's evaluation results. TM method applies the proposed method to evaluate the cities with all evaluation criteria. TM-LEARN, which is the extended method of TM, selects significant evaluation items from the items in every criterion. Then the method evaluates the cities with all selected evaluation criteria. RMSE is used to as a metric to compare the evaluation results. Experimental results suggested by this paper's methodology are as follows: Firstly, compared to the evaluation method that targets ordinary people, this method appeared to be more accurate. Secondly, compared to the traditional survey method, the time and the cost are much less because in this research we used automated means. Thirdly, this proposed methodology is very timely because it can be evaluated from time to time. Fourthly, compared to Anholt's method which evaluated only for an already specified city, this proposed methodology is applicable to any location. Finally, this proposed methodology has a relatively high objectivity because our research was conducted based on open source data. As a result, our city image evaluation text mining approach has found validity in terms of accuracy, cost-effectiveness, timeliness, scalability, and reliability. The proposed method provides managers with clear guidelines regarding brand management in public and private sectors. As public sectors such as local officers, the proposed method could be used to formulate strategies and enhance the image of their places in an efficient manner. Rather than conducting heavy questionnaires, the local officers could monitor the current place image very shortly a priori, than may make decisions to go over the formal place image test only if the evaluation results from the proposed method are not ordinary no matter what the results indicate opportunity or threat to the place. Moreover, with co-using the morphological analysis, extracting meaningful facets of place brand from text, sentiment analysis and more with the proposed method, marketing strategy planners or civil engineering professionals may obtain deeper and more abundant insights for better place rand images. In the future, a prototype system will be implemented to show the feasibility of the idea proposed in this paper.

Membership Fluidity and Knowledge Collaboration in Virtual Communities: A Multilateral Approach to Membership Fluidity (가상 커뮤니티의 멤버 유동성과 지식 협업: 멤버 유동성에 대한 다각적 접근)

  • Park, Hyun-jung;Shin, Kyung-shik
    • Journal of Intelligence and Information Systems
    • /
    • v.21 no.2
    • /
    • pp.19-47
    • /
    • 2015
  • In this era of knowledge economy, a variety of virtual communities are proliferating for the purpose of knowledge creation and utilization. Since the voluntary contributions of members are the essential source of knowledge, member turnover can have significant implications on the survival and success of virtual communities. However, there is a dearth of research on the effect of membership turnover and even the method of measurement for membership turnover is left unclear in virtual communities. In a traditional context, membership turnover is calculated as the ratio of the number of departing members to the average number of members for a given time period. In virtual communities, while the influx of newcomers can be clearly measured, the magnitude of departure is elusive since explicit withdrawals are seldom executed. In addition, there doesn't exist a common way to determine the average number of community members who return and contribute intermittently at will. This study initially examines the limitations in applying the concept of traditional turnover to virtual communities, and proposes five membership fluidity measures based on a preliminary analysis of editing behaviors of 2,978 featured articles in English Wikipedia. Subsequently, this work investigates the relationships between three selected membership fluidity measures and group collaboration performance, reflecting a moderating effect dependent on work characteristic. We obtained the following results: First, membership turnover relates to collaboration efficiency in a right-shortened U-shaped manner, with a moderating effect from work characteristic; given the same turnover rate, the promotion likelihood for a more professional task is lower than that for a less professional task, and the likelihood difference diminishes as the turnover rate increases. Second, contribution period relates to collaboration efficiency in a left-shortened U-shaped manner, with a moderating effect from work characteristic; the marginal performance change per unit change of contribution period is greater for a less professional task. Third, the number of new participants per month relates to collaboration efficiency in a left-shortened reversed U-shaped manner, for which the moderating effect from work characteristic appears to be insignificant.

Perceptions of Quality Nursing care of Patients and Families (질적 간호에 대한 환자와 가족의 지각)

  • Chi, Sung-Ai;Kwon, Sung-Bok;Park, Eun-Hee
    • Journal of Korean Academy of Nursing Administration
    • /
    • v.4 no.1
    • /
    • pp.247-275
    • /
    • 1998
  • The purpose of this study was to offer the results of content analysis and qualitative study that explored the perceptions about quality nursing care of patients and families as consumers and to identify the implications of this study for quality nursing care management and research. The data was collected from 12 adult patients and 9 families who were admmitted at medical and surgical nursing unit of one university hospital in Seoul from October, 1996 to January, 1997. Research participants were asked to response "what do you think quality nursing care?" and similar questions during the interviews was performed. Data were analyzed using open coding and content analysis with frequencies and percents of attributes of quality nursing care. Attributes of quality nursing care and meaning of quality nursing care that patients and families perceived were explored. 1. The attributes of quality nursing care that patient and families perceived were categorized into 56 attributes. The highest response rate among the attributes was 'one's heart at ease' (76.2%), and the next high response rates were ranked in order 'consideration' , 'care about' (each 61.9% 'expert skill' (57.1%), 'deal with problem promptly' , 'information offer' (42.9%), 'intimate feeling' (38.1%), 'smile' 'service spirit' , 'do one's best' (each 33.3%), 'frequent visit' (23.8%), 'observe the time' (23.8%), 'direct nursing care' , 'speaking warmly' , give a hope' , 'address kindly' , 'a sense of duty' , 'good facilities' (each 19.0%), 'inquire after a patient health' , 'patient-centered nursing care' , 'showing an example' , 'professional knowledge' , 'careless moraly patient' , 'give encourage to patients' , 'good answer a question' (each 14.3%), 'do not imprudently' , 'do not disregard' , 'broad knowledge' , 'emergency treatment skill' , 'dependability' ,'consolation' giving a sense of security' , 'a self sacrificing spirit' , 'a sense of responsibility' 'hard - working', 'enough disposition of nursing staff (each 9.5%), 'improve patient's pride' and the rest attributes exhibited 4.7%, respectively. 2. The attributes that were identified in patients' data only were 8 categories, 'service sprit' (58.3 %) 'expert knowledge' , 'good answer a question' (each 25.0%), 'hard working' (16.7%), 'a warm character', 'professional attainments', 'do without reserve', 'satisfaction' (each 8.3%), 3. The attributes were identified to families' data only were 31 categories, 'speaking warmly' , 'direct nursing care', 'adress kindly', 'patientcentered nursing care', 'showing an example' (each 33.3%). 'do not imprudently' , 'do not disregard' , 'consolation', 'giving a sense of security', 'broad knowledge' , 'emergency treatment skill', 'dependability' ,'a self - sacrificing spirit', 'a sense of responsibility' (each 22.2%), 'improve patient's pride' , 'without discrimination' , 'show kindness' , 'individual nursing care', 'being with patient' , 'helping' , 'accuracy' , 'without any mistake' , 'love' , 'self - confidence', 'self possession', 'a self - denying spirit' , 'a sense of duty' , 'tighten discipline' , 'disposed room with similar patient to diagnosis', 'compensatory relationship between me dical team' , 'role of connection' (each 11.1 %). 4. The attributes of quality nursing care were integrated into 11 categories that they were 'patientcentered nursing care' (25.1%), 'expertise' (22.1%), 'caring'(18.1%), 'kindness'(11.1%L 'nurse attainments(10.1%), 'sincerity' (7.5%), 'good environment' (2.0%), 'effective organizational management', 'coordination', 'enough nursing staff' ( each 1.0%), 'satisfaction' (0.5%) were showed in the order of the highest rate. 5. The concept of quality nursing care were defined as 'give a satisfaction to patients by patientcentered care based on professional skill and caring with kindness and sincerity'. The description of the meaning of quality nursing care provided by this research participants, patients and families can provide important information for quality nursing care management, medical marketing, education and researches of this field. On the basis of the above findings the following recommendations are made: to suggest to utilize this results for patient care in practice setting, development of quality assessment tool in nursing care, repeat study by the same subjects and method, and to a comparative study by the same method to nurse.

  • PDF

Effects of CSV Activities on Purchasing Intention : on the Perspectives of Value Chain (공유가치창출(CSV)활동이 구매의도에 미치는 영향 : 가치사슬 관점)

  • Weon, Jong-Ha;Jung, Dae-Hyu
    • Management & Information Systems Review
    • /
    • v.36 no.4
    • /
    • pp.1-19
    • /
    • 2017
  • These days, the concept of creating shared value is drawn keen attentions to. This interest comes out of the expectation that Creating Shared Value(CSV) can offer an answer to some social issues by creating societal and economic values on the top of the achievements that existing Corporate Social Responsibility(CSR) has made. However, it is difficult to make a clear distinction between the achievements that the activities of CSR and CSV have made. In this regard, developing a methodology to make an actual proof analysis on the accomplishments of CSV and to verify customer's awareness of and attitude towards the CSV is necessarily required. A company needs to gain a competitive advantage in the marketplace as well as resolve a social issue by innovating value chain. The research has verified the cause and effect relationship between the CSV from the point of view of value chain and the purchase intention aroused by its economic, societal and cultural values through the company image and credibility with actual proof analysis and come up with following results. First, a societal and cultural value resulted in giving positive impact on a company's image, which implies that CSV activities can be the thin end of the wedge through which customers have a good image of the company involved in CSV. Second, a societal value makes a positive influence on the credibility of a company. In this regard, CSV should be recognized not just as a thing that generates a cost, but a way to win-win as well as future development. Third and last, the research results show that both company image and credibility influence on purchase intention. Considering that CSV generates a positive evaluation on a company that will ultimately cause continuous profit-making, the company's ultimate goal of activities, it should be approached from the perspective of making a mid-and-long term strategy.

  • PDF

A Study On Changes in Cheong-gye-cheon & in Media Discourse: Based on Media Discoruse During 1960s, 1980s, and 2005 in Each Period (청계천 공간의 변화와 시기별 미디어 담론 변화에 대한 일 사례 고찰: 조선일보의 1960년대, 1980년대, 2005년 담론을 중심으로)

  • Kim, Byung-Wook;Eom, Jeong-Yoon;Kim, Seung-Hyun
    • Korean journal of communication and information
    • /
    • v.51
    • /
    • pp.26-46
    • /
    • 2010
  • This study interprets Cheong-gye-cheon restoration as a process of space production during expansion of capitalism, and performs discourse analysis in order to find out that how media discourse has been related to the production of Cheong-gye-cheon space in each period of historical changes. This paper is particularly concentrating on discovering regulation in discourse which connects people's experiences and perception towards certain ways in the relationship between newly producted space and media discourse. This paper construes the period of 1960s as a process which pre-modern bodies and facilities were changed into modern and urban 'daily life' by practicing a space which splitted in a concept of time efficiency. In 1980s, media represented the facilities which had been constructed at the Cheong-gye-cheon space as a 'disqualified facilities for a center of the city'. This is because, tertiary industries were emerged at the 'Gang-nam' in this period which widen the gap of finance between 'Gang-nam' and 'Gang-Buk'. The government wanted to redevelop this space in order to function accumulating capital efficiently. Therefore shop owners nearby Cheong-gye-cheon were forced to move out. The discourse, 'disqualified facilities for a center of the city', implicates this process. The media discourse in the 2000s produced the 'myth' through the 'signifier' such as artificially flowing water, fine scenery, historical but artificial structure and etc.. However, people can experience symbols of the artificial structures which leads people to the luxurious restaurants, coffee shops, and etc.. Naturally, the spectacles produced by media direct people to the homogeneous pattern of consume. This phenomena can be explained as a process which people practice, intentionally or non-intentionally, the capitalistic mode of production which changed from a period of production to a period of consumption.

  • PDF

The Formation and Development of Article Titles in the Beginning Period of Korean Newspapers: Focused on The Independent, The Korea Daily News and The Dong-A Ilbo (한국 근대신문 기사제목의 형성과 발전: "독립신문", "대한매일신보", "동아일보"를 중심으로)

  • Choi, Chang-Shik;Baek, Chae
    • Korean journal of communication and information
    • /
    • v.43
    • /
    • pp.209-246
    • /
    • 2008
  • This research is a comparative analysis of article titles in the beginning period of Korean newspapers. The Independent, The Korea Daily News and The Dong-A Ilbo were chosen for this research because each was the representative newspaper of 1890s, 1900s and $1920s{\sim}1930s$ respectively. In result, The Independent's article titles had been appeared on nearly 2 years after its first issue. Before the appearance of titles, The Independent had divided articles only with section names. In 1900s, The Korean Daily News's article titles was longer than those of The independent. And in 1910, the titles of The Korean Daily News had been placed on separated line to divide articles clearly. But during these period, typographical development of titles was not shown and the width of title was remained in one column. This means, the function of title in these periods was not to represent the value of article but only to divide the articles. In 1920s, The Dong-A Ilbo had used big size types and multi-column edit and those changes enabled newspaper to introduce the concept of layout. During the decade of 1930s, The Dong-A Ilbo's titles had occupied more space on newspaper than earlier period. This could be explained from the perspective of sensationalism of commercial newspaper and a tendency of putting more weight on titles. On the dimension of expression, proportions of subjective titles in The Independent, The Korea Daily News were 44.4% and 28.3% each, but the subjective titles of The Dong-A Ilbo in 1920's were only 4.2%. This decrease can be explained by the settlement of objective journalism in Korean newspapers during $1920s{\sim}1930s$.

  • PDF

Exploration of Neurophysiological Mechanisms underlying Action Performance Changes caused by Semantic Congruency between Perceived Action Verbs and Current Actions (지각된 행위동사와 현재 행위의 의미 일치성에 따른 행위 수행 변화의 신경생리학적 기전 탐색)

  • Rha, Younghyoun;Jeong, Myung Yung;Kwak, Jarang;Lee, Donghoon
    • Korean Journal of Cognitive Science
    • /
    • v.27 no.4
    • /
    • pp.573-597
    • /
    • 2016
  • Recent fMRI and EEG research for neural representations of action concepts insist that processing of action concepts evoke the simulation of sensory-motor information. Moreover, there are several behavioral studies showing that understanding of action verbs or sentences describing actions interfere or facilitate current action performance. However, it is unclear that online interaction between processing of action concepts and current action is based on the simulation of sensory-motor information, or other neural mechanisms. The present research aims to explore the underlying neural mechanism that how the perception of action language influence the performance of current action using high-spacial temporal resolution EEG and multiple source analysis techniques. For this, participants were asked to perform a cued-motor reaction task in which button-pressing hand action and pedal-stepping foot action were required according to the color of the cue, and we presented auditorily action verbs describing the responding actions (i.e., /press/, /step/, /stop/) just before the color cue and examined the interaction effect from the semantic congruency between the action verbs and the current action. Behavioral results revealed consistently a facilitatory effect when action verbs and responding actions were semantically congruent in both button-pressing and pedal-stepping actions, and an inhibitory effect when semantically incongruent in the button-pressing action condition. In the results of EEG source waveform analysis, the semantic congruency effects between action verbs and the responding actions were observed in the Wernicke's area during the perception of action verbs, in the anterior cingulate gyrus and the supplementary motor area (SMA) at the time when the motor-cue was presented, and in the SMA and primary motor cortex (M1) during action execution stage. Based on the current findings, we argue that perceived action verbs evoke the facilitation/inhibition effect by influencing the expectation and preparation stage of following actions rather than the directly activating the particular motor cortex. Finally we discussed the implication on the neural representation of action concepts and methodological limitations of the current research.

A Study on the Improvement of Capital Gains Tax Act through the Analysis of the Precedents of the cases of the lawsuit - Focusing on the transfer of inherited and donated property - (행정소송판례 검토를 통한 양도소득세법 개선방안 - 상속·증여받은 자산의 양도를 중심으로 -)

  • Yu, Soon-Mi;Kim, Hye-Ri
    • Management & Information Systems Review
    • /
    • v.38 no.4
    • /
    • pp.61-78
    • /
    • 2019
  • When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.