• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 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.

• Journal of Korean Academy of Nursing
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• v.8 no.1
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• pp.152-162
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• 1978

The desire to maintain health is increasing, consequently the role of nursing which has as one chief aim the solving of man′s basic problems is more and more important. Today, in spite of a growing concern about the nursing activities which nurses provide for individual human having specific needs, clinically in fact, it is questionable that individual′s expectation of nursing activities agrees with nurse′s performance of nursing activities. In this study the importance and agreement of the importance of the nursing activities during the hospitalized puerperal period as viewed by women in the puerperal period and by nurses caring for them, were assessed. The present study was undertaken in an attempt to furnish the basic data for expediting the progress of research activities in this area and further to be helpful in planning maternity nursing practice. The study population defined and selected was nurses (13) caring for women in the puerperal period and doing duty on obstetric & gynecologic ward at Y. hospital, and the women in puerperal period (39) as sum of 3 women selected by each nurse during the period of May 13th-June 4th 1976. The study data was collected by the direct interview method based on the questionnaire which the investigator made out. The study result was analyzed by percentage, t - test. The findings can be summarized as follows: 1. General characteristics of nurses doing duty on puerperal ward: a. Nurses′average age was 24.8 years old. b. 84.6% had educational background of 4 years of college. c. 69.2% had a religion. d. 53.8% were married. e. 53.8% had clinical experience of 1 year -3 years. f, 61.5% did duty on puerperal ward during 1 year -3 years. g. 46.2% desired to do duty on obstetric ? gynecologic ward. 2. General characteristics of the women who were studied during their puerperal period: a. Women′s average age was 26.4 years old. b. 79.5% had educational background above high school. c. 56.4% had a religion. d. 84.6% had living standard above medium. e. 89.7% had no occupation. f, 53,8% had previous hospitalization experience. g. 56.4% had previous delivery experience. 3. Examining the importance of 39 nursing activities during puerperal period selected by investigator, studied group of women considered that the most important nursing activity was "Record precisely about condition, medical treatment and nursing activity results etc". Nurses considered that the most important nursing activity was "Notice whether having pain and care for that". Both groups considered that the least important nursing activity was "Talk with her about topics such as news, hobbies, other interests". 4. Examining the importance of nursing activities in 4 specific categories, studied group of women considered that the most important nursing activity in physical nursing category was "Be sure of safety measure to prevent accidents, injuries", and nurses considered that the most important nursing activity was "Make her sleep and rest sufficiently". Studied group of women considered that the most important nursing activity in psychological category was "Explain about medical treatment and nursing activity ahead of time so she knows what to expect" , and nurses considered that the most important nursing activity was "Explain about puerperal period so she understands". Studied group of women considered that the most important nursing activity in relation to medical care was "Record precisely about condition, medical treatment and nursing activity results etc.", and nurses considered that the most important nursing activity was "Observing, cleaning and protecting the perineum" Studied group of women considered that the most important nursing activity in nursing category in preparation for discharge was "Instruct about personnel hygiene during puerperal period", and nurses considered that the most important nursing activity was "Instruct self-care to protect the perineum". 5. The analysis of this study showed a significant amount of disagreement computed by subtracting the nurse′s score from the patient′s score. Studied group of women put greater importance on physical nursing category, psychological nursing category, nursing in relation to medical care, than the nurses. These results were statistically significant at 0.01 level.

• Journal of dental hygiene science
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• v.9 no.4
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• pp.469-474
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• 2009

The purpose of this study was to examine the satisfaction level of parents with elementary school students in some metropolitan areas with the pit and fissure sealing program in a bid to raise awareness of the importance of the preventive treatment and accelerate the spread of it. The subjects in this study were 231 parents who had school children and resided in Seoul and Gyeonggi Province. After a self-administered survey was conducted in October and November 2008, the collected data were analyzed. The findings of the study were as follows; 1. As to places for receiving the preventive treatment, 111 respondents (48.1%) experienced pit and fissure sealing in dental clinics, and 88 respondents(38.1%) did that in dental hospitals. 177 people(76.6%) received that treatment from dentists, and 16 respondents(11.3%) did that from dental hygienists. 2. Concerning whether to be for or against the pit and fissure sealing program, more than half that numbered 143(61.9%) supported that program, and 88 respondents(38.1%) didn't. As for satisfaction level, they expressed the biggest satisfaction with the preventive effect of that treatment($3.92{\pm}.85$), and were least satisfied with the cost($1.91{\pm}.86$). 3. Regarding links between general characteristics and satisfaction level, they were statistically significantly different in satisfaction level with the cost according to residential area and the number of child, and age made a statistically significant difference to their satisfaction level with the preventive effect of it. 4. As for relationship between warranty term and whether to be for the pit and fissure sealing program or not, 45(31.5%) out of those who supported the program were provided with no warranty, and 32(36.4%) out of those who took a stand against it were provided with no warranty, either. Warranty was provided to 12(8.4%) respondents of the former group without a fixed term, but that's not the case for any of the latter. The warranty term made statistically significant differences to their agreement or disagreement to the program(p<0.05).

• Journal of Astronomy and Space Sciences
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• v.26 no.2
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• pp.141-156
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• 2009

Through the photometric observations of the near-contact binary, XZ CMi, new BV light curves were secured and seven times of minimum light were determined. An intensive period study with all published timings, including ours, confirms that the period of XZ CMi has varied in a cyclic period variation superposed on a secular period decrease over last 70 years. Assuming the cyclic change of period to occur by a light-time effect due to a third-body, the light-time orbit with a semi-amplitude of 0.0056d, a period of 29y and an eccentricity of 0.71 was calculated. The observed secular period decrease of $-5.26{\times}10^{-11}d/P$ was interpreted as a result of simultaneous occurrence of both a period decrease of $-8.20{\times}10^{-11}d/P$ by angular momentum loss (AML) due to a magnetic braking stellar wind and a period increase of $2.94{\times}10^{-11}d/P$ by a mass transfer from the less massive secondary to the primary components in the system. In this line the decreasing rate of period due to AML is about 3 times larger than the increasing one by a mass transfer in their absolute values. The latter implies a mass transfer of $\dot{M}_s=3.21{\times}10^{-8}M_{\odot}y^{-1}$ from the less massive secondary to the primary. The BV light curves with the latest Wilson-Devinney binary code were analyzed for two separate models of 8200K and 7000K as the photospheric temperature of the primary component. Both models confirm that XZ CMi is truly a near-contact binary with a less massive secondary completely filling Roche lobe and a primary inside the inner Roche lobe and there is a third-light corresponding to about 15-17% of the total system light. However, the third-light source can not be the same as the third-body suggested from the period study. At the present, however, we can not determine which one between two models is better fitted to the observations because of a negligible difference of $\sum(O-C)^2$ between them. The diversity of mass ratios, with which previous investigators were in disagreement, still remains to be one of unsolved problems in XZ CMi system. Spectroscopic observations for a radial velocity curve and high-resolution spectra as well as a high-precision photometry are needed to resolve some of remaining problems.

• Journal of Science and Technology Studies
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• v.16 no.2
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• pp.99-147
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• 2016

This paper critically reviews the previous discussion over public engagement with science and technology by Science and Technology Studies literatures with a focus on justification and acceptance. Recent studies pointed out that the "participatory turn" after the late 1990s was followed by confusion and disagreement over the meaning and agency of public engagement. Their discussion over the reproduction of the ever-present boundary between science and society along with so-called late modernity and post-normal science and sometimes through the very processes of public engagement draws fresh attention to the old problem: how can lay participation in decision-making be justified, even if we agree that privileging the position of experts in governance of science and technology is no longer justified? So far STS have focused on two conditions for participatory turn-1) uncertainties inherent in experts' ways of knowing and 2) practicability of lay knowledge. This paper first explicated why such discussion has not been logically sufficient nor successful in promoting a wide and well-thought-out acceptance of public engagement. Then the paper made a preliminary attempt to explain what new types of expertise can support the construction and sustainment of participatory governance in science and technology by focusing on one case of lay participation. The particular case discussed by the paper revolves around the actions of a civil organization and an activist who led legal and regulatory changes in wind power development in Jeju Special Self-governing Province. The paper analyzed the types of expertise constructed to be effective and legitimate during the constitution of participatory energy governance and the local society's support for it. The arguments of this paper can be summarized as follows. First, an appropriate basis of the normative claim that science and technology governance should make participatory turn cannot be drawn from the essential characteristics of lay publics-as little as of experts. Second, the type of 'expertise' which can justify participatory governance can only be constructed a posteriori as a result of the practices to re-construct the boundaries between factual statements and value judgment. Third, an intermediary expertise, which this paper defines as a type of expertise in forming human-nonhuman associations and their new pathways for circulations, made significant contribution in laying out the legal and regulatory foundation for revenue sharing in Jeju wind power development. Fourth, experts' conventional ways of knowing need to be supplemented, not supplanted, by lay expertise. Ultimately, the paper calls for the necessity to extend STS discussion over governance toward following the actors. What needs more thorough analysis is such actors' narratives and practices to re-construct the boundaries between the past and present, facts and values, science and society. STS needs a renewed focus on the actual sites of conflicts and decision-making in discussing participatory governance.

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.2
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• pp.27-40
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• 2021

This study was carried out for the description of the conflicts on the measurement of the root collar diameter of the landscape trees that are currently being produced, distributed, and planted in S. Korea, and for determination of the standard for root collar diameter measurement. The difference in consciousness of appropriate measurement of root collar diameter among different ages of landscape practitioners was statistically significant at p<0.05 level. It seemed to be due to the difference in the amount of field experiences among different age groups. On "the ambiguity of measuring the root collar diameter' of landscape trees", the consciousness was significantly different at p<0.05 level among job positions. On "Improvement of measurement criteria for landscape trees," it was significantly different at p<0.05 level among job types. This was thought to be due to the disagreement between the client and the contractor. On "prevention of topsoil removal" when excavating landscape trees, the consciousness was significantly different at p<0.001 level among different age groups, and different at p<0.01 level among different occupations, and different at p<0.05 level among different working area. The consciousness on "removing top soil when excavating landscape trees and rooting after transplantation" was not significantly different. The consciousness on the conflict caused by "ambiguity in root collar diameter measurement criteria" was high with an average of 3.85 for job type, occupation, jop position, and work experience. It was higher for landscape contractors than public institutions. The higher job positions and more experiences, the more conflicts. The consciousness on the appropriate position of root collar diameter measurement for landscape trees revealed that measuring at above-ground part (66.5%) was prefered to the underground part (33.0%). During the excavation of landscape trees for transplant, topsoil removal up to average depth of -2cm to -4cm was favored by 84.0%, and the purpose of removing topsoil was recognized as 'to increase the size and unit cost' by 59.7%.

• Korean Journal of Heritage: History & Science
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• v.52 no.3
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• pp.38-55
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• 2019

The purpose of this study is to clarify the historical flow of baekdong alloy's usage according to the alloying materials mentioned in document records. For this purpose, we first overviewed the use of copper as a base material for white copper alloys and other types of copper alloys. Baekdong is an alloy of copper and other metals and is currently defined as an alloy of copper and nickel. However, depending on the research subjects and time of the scholars, baekdong may be defined as a metal with over a certain percentage of tin added to copper, or as an alloy of tin, zinc, and lead with copper. There is disagreement regarding the interpretation of this term. Baekdong, which started to appear in the literature of the Three Kingdoms Period, has been steadily seen through the Goryeo and Chosun Dynasties to the modern period. It has been used in various ways, according to each age and culture, from the symbol of the office to trading goods, daily life goods, and money. In the literature, baekdong's alloying material is not only copper and nickel, which are currently defined as alloys, but it is the same in that copper is used as the base metal of the alloy, although it varies slightly from generation to generation. In addition to copper, tin, zeolite, and emerald, zinc and lead also appeared. It was found that baekdong, which means alloy, and baekdong, which means white metal, were mixed. Nickel, which is the alloy material of baekdong as it is currently defined, is a metal with a relatively high discovery time and is widely used as a material for modern industrial fields. Nickel was introduced into Korea at the end of the Joseon Dynasty, but its use is not known in detail. In this study, we examined the acceptance and use of nickel-based baekdong in articles of modern newspapers and in statistical data. Based on the experience of craftsmen, we estimated the period when nickel-based alloys were used in crafts. Material is a direct factor in the development and deterioration of technology, and the development of technology is the basis for the changing of civilizations and cultures. In this context, this study was to investigate baekdong with the material of alloys as a starting point.

• Korean Journal of Agricultural and Forest Meteorology
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• v.24 no.3
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• pp.164-178
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• 2022

Uncertainties in weather forecasts would affect the reliability of yield prediction using crop models. The objective of this study was to compare uncertainty in crop yield prediction caused by the use of the weather forecast data. Daily weather data were produced at 10 km spatial resolution using W eather Research and Forecasting (W RF) model. The nearest neighbor method was used to downscale these data at the resolution of 5 km (W RF5K). Parameter-elevation Regressions on Independent Slopes Model (PRISM) was also applied to the WRF data to produce the weather data at the same resolution. W RF5K and PRISM data were used as inputs to the CROPGRO-SOYBEAN model to predict crop yield. The uncertainties of the gridded data were analyzed using cumulative growing degree days (CGDD) and cumulative solar radiation (CSRAD) during the soybean growing seasons for the crop of interest. The degree of agreement (DOA) statistics including structural similarity index were determined for the crop model outputs. Our results indicated that the DOA statistics for CGDD were correlated with that for the maturity dates predicted using WRF5K and PRISM data. Yield forecasts had small values of the DOA statistics when large spatial disagreement occured between maturity dates predicted using WRF5K and PRISM. These results suggest that the spatial uncertainties in temperature data would affect the reliability of the phenology and, as a result, yield predictions at a greater degree than those in solar radiation data. This merits further studies to assess the uncertainties of crop yield forecasts using a wide range of crop calendars.

• Journal of the Korean Association of Geographic Information Studies
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• v.26 no.3
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• pp.52-64
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• 2023

As cities continue to develop rapidly, overcrowding, pollution, and urban sanitation problems arise, and the need to separate conflicting uses is emerging. From this perspective, there is no disagreement that urban land use should be planned. Therefore, all activities in land space must be predicted in advance and planned so that land use can be rationally established. This study used the constructed data to compare and analyze the use distribution characteristics of residential, commercial, and industrial areas in Busan Metropolitan City to identify the building area status, total floor area, and floor area ratio by use zone in districts and counties in Busan Metropolitan City. As a result, it was found that the residential area accounted for the largest proportion of the area by use zone at 51%, and that the residential area accounted for the largest proportion at 63% of the total floor area by use zone. And the analysis was conducted using a specialization coefficient that can identify regional characteristics based on land use composition ratio. Because it is difficult to determine the trend of the entire region just by counting the absolute value of the area, the area composition ratio was calculated and compared. Looking at the residential facilities among the specialization coefficients by use area, it is above 1.0 except for Gijang-gun, Sasang-gu, Saha-gu, and Jung-gu. Commercial facilities are over 1.0 except for Gijang-gun, Gangseo-gu, Nam-gu, Sasang-gu, and Saha-gu. Looking at industrial facilities, you can see that the industrial complex distribution area is Gangseo-gu (2.5), Gijang-gun (1.22), Sasang-gu (2.06), and Saha-gu (1.64). In addition, it was found that business facilities and educational welfare facilities were evenly distributed. Land use analysis was conducted through simulation of the current status of building heights according to each elevation in each use area and the height of buildings in each use area. In general, areas over 80m account for more than 43% of Busan City, showing that the distribution of use areas is designated in areas with high altitude due to the influence of topographical conditions.

• Clinical and Experimental Pediatrics
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• v.51 no.6
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• pp.634-639
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• 2008

Purpose : There has been considerable disagreement regarding the most appropriate dosage of gonadotropin-releasing hormone agonist in cases of central precocious puberty. The aim of this study was to determine the appropriate dosage for suppression of the puberty in girls with central precocious or early puberty. Methods : Twenty-two girls with early puberty were randomly subjected to 3 types of dosages of leuprolide acetate for at least 6 months. The number of cases in groups 1, 2, and 3 were 7, 7, and 8, and dosages were 70, 90, and $110{\mu}g/kg/-month$, respectively. Height, weight, bone age, Tanner stage of breast development, and serum levels of LH, FSH, estradiol, and progesterone were measured before treatment and after 6 months of treatment. The number of cases of puberty suppression was compared using a modified puberty suppression score with a nonparametric chi-square test. Results : There were no significant differences of chronologic and bone ages among the groups. There was a significant decrease in height SDS gain after 6 months in group 3 (P<0.05) compared with groups 1 and 2. Serum levels of LH, FSH, estradiol and progesterone were all significantly decreased after treatment in all 3 groups (P<0.05). The number of cases of puberty suppression in each group were 4 (57%), 5 (71%), and 8 (100%). There was a significantly increased proportion of suppression of puberty in group 3 (P<0.05). Conclusion : It was necessary to use a higher dose of gonadotropin-releasing hormone agonist to suppress early puberty in girls; however further longitudinal study will be needed for their prognosis of final adult height.