In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.
In a situation where the company handles accounting conservatively, the management's earnings forecasting information will be more conservative, and the conservativeness of this earnings forecasting information will have a differential effect in evaluating the performance of managers and paying compensation. This study aims to examine how the level of corporate accounting conservatism affects the forecast information of managers and how this affects the compensation of managers. This study establishes a hypothesis on the effect of the level of accounting conservatism on the earnings forecasting information and compensation of managers, and examines the relationship between managerial profit forecasting information & manager compensation according of conservatism in corporate accounting that can vary depending on the manager's disposition. As a result of the analysis, conservative managers are also conservative in earnings forecasting disclosure, and when corporate managers are highly conservative, they show their ability by making earnings forecasts disclosures more frequently and more accurately than corporate managers with low conservatism. It will help reduce the forecasting errors of stakeholders. Therefore, it is expected that this will play an important role in judging the manager's ability and determining compensation. Therefore, when a company handles accounting conservatively, management's earnings forecasts are also measured conservatively, which is expected to provide useful information on the basis and form of management's compensation to stakeholders.
Sanghyeon Ju;Ajeong Lee;Youngeun Shin;Teahoon Park
KOREAN JOURNAL OF PACKAGING SCIENCE & TECHNOLOGY
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v.29
no.1
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pp.51-57
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2023
Because of the global pollution caused by plastic disposal, demand for eco-friendly transformation in the packaging industry is increased. As part of that, the utilization of polylactic acid (PLA) as a food packaging material is increased. However, it is necessary to improve the crystallinity of PLA by adding nucleating agents or to improve the modulus by adding fillers because of the excessive brittleness of the PLA matrix. Thus, the cellulose nanofiber (CNF) was fabricated and dried to obtain a powder form and applied to the CNF/PLA nanocomposite. The effect of CNF on the morphological, thermal, rheological, and dynamic mechanical properties of the composite was analyzed. We can confirm the impregnated CNF particle in the PLA matrix through the field emission scanning electron microscope (FE-SEM). Differential scanning calorimetry (DSC) analysis showed that the crystallinity of not annealed CNF/PLA nanocomposite was increased approximately 2 and 4 times in the 1st and 2nd cycle, respectively, with the shift to lower temperature of cold crystallization temperature (Tcc) in the 2nd cycle. Moreover, the crystallinity of annealed CNF/PLA nanocomposite increased by 13.4%, and shifted Tcc was confirmed.
This study investigated the differential interactive effects of the combination of driving confidence and sensation-seeking on driving anger among different age groups, by using correlation analysis, a hierarchical regression and ANOVAs for the data gathered through the questionnaires administrated in a form of face-to-face interview. The results showed the followings. First, males tended to show higher level in driving anger than females. Second, whereas sensation-seeking was positively correlated with driving anger, age and driving experience were negatively correlated with driving anger, respectively. Third, although there was no significant relationship between driving confidence and driving anger among the drivers aged under 40 years, the drivers aged over 40 years showed higher level of driving anger as their driving confidence increased. Forth, level of sensation-seeking was found to be a strong predictor of driving anger in all age groups. Fifth, driving confidence and sensation-seeking appeared to affect the level of driving anger interactively among drivers aged under 40 years or over 65 years, resulting in higher driving anger only when both the levels of driving confidence and sensation-seeking were high. In contrast, driving confidence and sensation-seeking affected driving anger independently among the drivers aged 30-49 years. Implication and suggestion were discussed.
Seung-Hoon Chun;Yoon-Jung Cha;Sang-Gil Park;Jun-Gyu Bae;Kyung-Mee Lee
Ecology and Resilient Infrastructure
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v.10
no.4
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pp.237-249
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2023
This study was carried to establish a new landscape-oriented gardening model based on climate, vegetation, and forest landscape characteristics. In addition, innovative forest garden models were suggested through an integrated approach to the ecological characteristics of forest vegetation communities and existing garden planting types. For the study, the key landscape elements that make up the main forest vegetation community were identified. And the vertical layers and horizontal distribution patterns of the community structure were typified by diagnostic species and their growth forms & habits such as dominant species, character species, and differential species, and degree of dominance-sociability. Based on this, a standardized vegetation structure and formation was developed by stratifying the landscape into main features, minor features, and detailed features according to visual dominant elements. Also, the applicability of the forest garden model was examined by applying the concept of borrowing landscape to representative deciduous broadleaf forests in the temperate northern region of Korea. Additionally, an integrated forest garden models based on the conceptual definition and typology of forest gardens, and a strategic approach to forest vegetation were proposed
Journal of the Korean Crystal Growth and Crystal Technology
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v.33
no.5
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pp.181-186
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2023
In this study, novel Eu2O3-BaF2-La2O3-B2O3 oxyfluoride glasses and glass ceramics were developed by a containerless processing. Differential thermal analysis (DTA) analysis was performed to analyze the thermophysical properties of oxyfluoride glasses doped with Eu2O3, and photoluminescence (PL) characteristics were analyzed to evaluate the luminous efficiency depending on the degree of crystallinity. The glass transition temperature decreased with increasing BaF2 concentration since BaF2 acts as a network modifier in this glass system. In addition, thermal stability which can be estimated by the difference between the glass transition temperature and the onset temperature of the crystallization decreased with increasing BaF2 contents. The peak related to the BaF2 crystal was confirmed after the crystallization by X-ray Diffraction (XRD) analysis. Photoluminescence intensity increased after the crystallization which indicates that the Eu3+ ions are sited in BaF2 crystal. La 3d5/2 x-ray photoelectron spectroscopy (XPS) and F1s XPS spectra were analyzed to precisely understand the behavior of the fluorine ion in the glass structure. Fluorine tends to bond with the network modifying cations such as La3+ and Ba2+ ions and after the crystallization the La-F bonds decreased because F- ions used to form BaF2 crystals.
Park, Jeongsook;Park, So Yun;Shin, Eunkyung;Lee, Sun Hee;Kim, Yoon Sook;Lee, Dong Hoon;Roh, Gu Seob;Kim, Hyun Joon;Kang, Sang Soo;Cho, Gyeong Jae;Jeong, Bo-Young;Kim, Hwajin;Choi, Wan Sung
Molecules and Cells
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v.37
no.2
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pp.178-186
/
2014
Differential transcription of the clusterin (CLU) gene yields two CLU isoforms, a nuclear form (nCLU) and a secretory form (sCLU), which play crucial roles in prostate tumorigenesis. Pro-apoptotic nCLU and anti-apoptotic sCLU have opposite effects and are differentially expressed in normal and cancer cells; however, their regulatory mechanisms at the transcriptional level are not yet known. Here, we examined the transcriptional regulation of nCLU in response to hypoxia. We identified three putative hypoxia response elements (HREs) in the human CLU promoter between positions -806 and +51 bp. Using a luciferase reporter, electrophoretic gel mobility shift, and chromatin immunoprecipitation assays, we further showed that hypoxia-inducible factor-$1{\alpha}$ (HIF-$1{\alpha}$) bound directly to these sites and activated transcription. Exposure to the hypoxia-mimetic compound $CoCl_2$, incubation under 1% $O_2$ conditions, or overexpression of HIF-$1{\alpha}$ enhanced nCLU expression and induced apoptosis in human prostate cancer PC3M cells. However, LNCaP prostate cancer cells were resistant to hypoxia-induced cell death. Methylation-specific PCR analysis revealed that the CLU promoter in PC3M cells was not methylated; in contrast, the CLU promoter in LNCap cells was methylated. Co-treatment of LNCaP cells with $CoCl_2$ and a demethylating agent promoted apoptotic cell death through the induction of nCLU. We conclude that nCLU expression is regulated by direct binding of HIF-$1{\alpha}$ to HRE sites and is epigenetically controlled by methylation of its promoter region.
Journal of the Korean Society of Food Science and Nutrition
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v.26
no.4
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pp.704-713
/
1997
This study was conducted to describe qualitatively the protein metabolism of pigs during growth depending on the feed protein quality and to describe quantitatively amino acids requirements, using a simulation model. The used model has a non-linear structure. In the used model, the protein utilization system of a pig, which is in the non-steady-state, is described with 15 flux equations and 11 differential equations and is composed with two compartments. Protein deposition(g/day) of pigs on the 30th, 60th, 90th, and 120th day of feeding duration with three-quality protein, beginning with body weight 20kg, were calculated according to the empirical model, PAF(the product of amino acid functions) of Menke, and was used as object function for the simulation. The mean of relative difference between the simulated protein deposition and PAF calculated values, lied in a range of 8.8%. The simulated protein deposition showed different behavior according to feed protein quality. In the high-quality protein, it showed paraboloidal form with extending growth simulation up to 150eh day. So the maximum of protein deposition was acquired on the 105th day of simulate growth time and then it decreased fast. In the low-quality protein, this form of protein deposition in the course of simulated growth did not appear until 150th day. The simulated protein mass also showed a difference in accordance with feed protein quality. The difference was small on the 30th day of simulated growth, but with duration of the simulated growth it was larger. On the 150th day the simulated protein deposition of high quality protein was 1.5 times higher as compared to the low-quality protein. The simulated protein synthesis and break-down rates(g/day) in the whole body showed a parallel behavior in the course of growth, according to feed protein quality. It was found that the improvement of feed protein quality increased protein deposition in the whole body through a increase of both protein synthesis and breakdown during growth. Also protein deposition efficiency, which was calculated from simulated protein deposition and protein synthesis, showed a difference in dependence on the protein qualify of feed protein. The protein deposition efficiency was higher in pigs fed with high quality protein, especially at the simulation time 30th day. But this phenomena disappeared with growth, so on the 150th day of growth, the protein deposition of the high feed protein quality was lowest among the three different quality of feed protein. The simulated total requirement of the 10 essential amino acids for the growth of pigs was 28.1(g/100g protein), similar to NRC. The requirement of lysine was 4.2(g/100g protein).
Sohn, Young Bae;Ahn, Sunhyun;Jang, Ja-Hyun;Lee, Sae-Mi
Journal of The Korean Society of Inherited Metabolic disease
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v.19
no.1
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pp.20-25
/
2019
Very-long-chain acyl-CoA dehydrogenase (VLCAD) deficiency (OMIM#201475) is an autosomal recessively inherited metabolic disorder of mitochondrial long-chain fatty acid oxidation. The clinical features of VLCAD deficiency is classified by three clinical forms according to the severity. Here, we report a case of later-onset episodic myopathic form of VLCAD deficiency whose diagnosis was confirmed by plasma acylcarnitine analysis and" multigene panel multigene panel sequencing. A 34-year old female patient visited genetics clinic for genetic evaluation for history of recurrent myopathy with intermittent rhabdomyolysis. She suffered first episode of rhabdomyolysis with acute renal failure requiring hemodialysis at twelve years old. After then, she suffered several times of recurrent rhabdomyolysis provoked by prolonged exercise or fasting. Physical and neurologic exam was normal. Serum AST/ALT and creatinine kinase (CK) levels were mildly elevated. However, according to her previous medical records, her AST/ALT, CK were highly elevated when she had rhabdomyolysis. In suspicion of fatty acid oxidation disorder, multigene panel sequencing and plasma acylcarnitine analysis were performed in non-fasting, asymptomatic condition for the differential diagnosis. Plasma acylcarnitine analysis revealed elevated levels of C14:1 ($1.453{\mu}mol/L$; reference, 0.044-0.285), and C14:2 ($0.323{\mu}mol/L$; 0.032-0.301) and upper normal level of C14 ($0.841{\mu}mol/L$; 0.065 -0.920). Two heterozygous mutation in ACADVL were detected by multigene panel sequencing and confirmed by Sanger sequencing: c.[1202G>A(;) 1349G>A] (p.[(Ser 401Asn)(;)(Arg450His)]). Diagnosis of VLCAD deficiency was confirmed and frequent meal with low-fat diet was educated for preventing acute metabolic derangement. Fatty acid oxidation disorders have diagnostic challenges due to their intermittent clinical and laboratorial presentations, especially in milder late-onset forms. We suggest that multigene panel sequencing could be a useful diagnostic tool for the genetically and clinically heterogeneous fatty acid oxidation disorders.
In order to provide some clues for differential diagnosis of trematode infections in fecal examination, the comparative morphology of eggs of 5 kinds of heterophyid flukes (Metagonimus yokogawai, Heterophyes heterophyes nocens, Heterophyopsis continua, Stellantchasmus falcatus and Pygidiopsis summa) and Clonorchis sinensis was studied. The eggs were obtained from distal portion of uteri of worms which were recovered from men after treatment. The characteristic shape and appearance of each kind of eggs were observed in detail under light microscope, and their length and width measured and compared one another. The results are as follows: 1. Eggs of C. sinensis are elongated ovoidal in shape with attenuated anterior end, 25.3~33. 2 (28. 3 in average) ${\mu}m$ long and 14.2~17.4(5.9) ${\mu}m$ wide with length/width ratio of 1.60~2.00 (1.78). They differ from all heterophyid eggs in that they have prominent wrinkling (muskmelon pattern) at their shell surface. 2. P. summa eggs are ovoid to pyriform in shape and characterized by the smallest size of all kinds examined, 19.8~22.9 (21.6) ${\mu}m$ long and 11.1~13.4 (12.1) ${\mu}m$ wide and the ratio 1.63~1.99 (1.78). 3. Eggs of S. falcatus are elongated ovoidal and most slender form, 25.3~29.2 (27.2) ${\mu}m$ long and 11.1~13.4 (12.5) ${\mu}m$ wide with the ratio of 2.00~2.57 (2.17). 4. Eggs of M. yokogawai are ellipsoid to elliptical in shape with round both ends, 26.9~31.6 (28.5) ${\mu}m$ long and 14.2~18.2 (16.8)${\mu}m$ wide with the ratio of 1.48~2.11 (1.70). 5. H. continua eggs are oval in shape, sometimes similar to M. yokogawai or H. h. nocen$ eggs, however, the relative breadth is broadest among all kinds, with maximum width at posterior half portion. They are 23.7~27.7 (25.0) ${\mu}m$ long, 15.8~18.9 (16.4) ${\mu}m$ wide with the ratio of 1. 33~1.75 (1.53). 6. Eggs of H. h. nocens are ellipsoid to ovoid in shape but sometimes more slender than M. yokogawai and have slightly pointed both ends. They are 23.7~29.2 (25.7) p.m long, 14.2~15.8 (15.4) ${\mu}m$ wide, and the ratio 1.50~2.06 (1.67). From the results, it is concluded that eggs, of 5 kinds of heterophyids and C. sinensis can be morphologically differentiated one another, however, careful observation and measurement on sufficient number of eggs are needed.
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