• International Journal of Internet, Broadcasting and Communication
• /
• v.14 no.3
• /
• pp.243-248
• /
• 2022

Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

• Journal of the Korean Mathematical Society
• /
• v.40 no.5
• /
• pp.831-867
• /
• 2003

In this paper, we find the unitary dual of the group SL(2,R)(equation omitted)R($^{m,2}$) and study automorphic forms related to the group SL(2,R)(equation omitted)R($^{m, 2}$).).

• Honam Mathematical Journal
• /
• v.37 no.4
• /
• pp.559-567
• /
• 2015

This paper gives the expression of dual quaternions and provides differential operators in dual quaternions. The paper also represents the derivative of dual quaternion-valued functions by using a corresponding Cauchy-Riemann system in dual quaternions.

• Journal of the Korean Mathematical Society
• /
• v.34 no.4
• /
• pp.895-909
• /
• 1997

We state the necessary conditions on optimizing the parameters which the damping differential operators contain in abstract linear damped second order evolution equation on the Gelfand five fold.

• Kyungpook Mathematical Journal
• /
• v.47 no.3
• /
• pp.393-401
• /
• 2007

In the present paper we introduce the subclass $S^{\lambda}_{a,c}(p,A,B)$ of analytic functions and then we investigate some interesting properties of functions belonging to this subclass. Our results generalize many results known in the literature and especially generalize some of the results obtained by Ling and Liu [5].

• Journal of the Chungcheong Mathematical Society
• /
• v.1 no.1
• /
• pp.19-26
• /
• 1988

In this paper, we calculate the precise estimation of range of a Gateaux differentiable operator, and apply to the existence of a periodic solution of the second order nonlinear differential equation $$z^{{\prime}{\prime}}+Az^{\prime}+G(z)=e(t)=e(t+2{\pi})$$.

• The Mathematical Education
• /
• v.22 no.1
• /
• pp.67-68
• /
• 1983

In this note we consider properties for the discreteness of the spectrum of second-order differential operators. If we give some conditions, then the spectrum of any self-adjoint extension of $A_{0}$ , $A_{0}$ u=$\alpha$[u], D( $A_{0}$ )= $C_{0}$ $^{\infty}$(0.1) is discrete.1) is discrete.

• Nonlinear Functional Analysis and Applications
• /
• v.27 no.4
• /
• pp.773-784
• /
• 2022

The purpose of the present paper is to estimate some real parts for certain analytic functions with some applications in connection with certain integral operators and geometric properties. Also we extend some known results as special cases of main results presented here.

• Journal of Ocean Engineering and Technology
• /
• v.28 no.2
• /
• pp.93-101
• /
• 2014

In general, particle simulation methods such as the MPS(Moving Particle Simulation) or SPH(Smoothed Particle Hydrodynamics) methods have some serious drawbacks for pressure solutions. The pressure field shows spurious high fluctuations both temporally and spatially. It is well known that pressure fluctuation primarily occurs because of the numerical approximation of the partial differential operators. The MPS and SPH methods employ a pre-defined kernel function in the approximation of the gradient and Laplacian operators. Because this kernel function is constructed artificially, an accurate solution cannot be guaranteed, especially when the distribution of particles is irregular. In this paper, we propose a particle simulation method based on the moving least-square technique for solving the partial differential operators using a Taylor-series expansion. The developed method was applied to the hydro-static pressure and dam-broken problems to validate it.

• Honam Mathematical Journal
• /
• v.33 no.4
• /
• pp.441-452
• /
• 2011

The enormous success of the theory of hypergeometric series in a single variable has stimulated the development of a corresponding theory in two and more variables. A wide variety of investigations in the theory of several variable hypergeometric functions have been essentially motivated by the fact that solutions of many applied problems involving partial differential equations are obtainable with the help of such hypergeometric functions. Here, in this trend, we aim at presenting further decomposition formulas for Saran function $F_E$, which are used to give some integral representations of the function $F_E$. We also present a system of partial differential equations for the Saran function $F_E$.