• Title/Summary/Keyword: multiple owners

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A study of heavier transfer income tax for a digital economy (디지털 경제에 적합한 양도소득세 중과제도에 관한 연구)

  • Kim, Jong-Woo;Choi, Jeong-Il;Lee, Ok-Dong
    • Journal of Digital Convergence
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    • v.11 no.8
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    • pp.53-64
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    • 2013
  • This study was conducted from the time when discussion of improvement and keeping heavy taxation on multiple home owners was began, experts who may express professional opinion such as realtors, tax accountants and revenue officers were picked up besides the direct interested parties such as single and multiple home owners. This study collected their various opinions regarding whether keeping the heavy taxation system on multiple home owners or not and the effect of it. As a result of the survey, people living in Seoul who owned more houses showed higher awareness about heavy taxation on multiple home owners, and people agreed more about abolishing the heavy taxation when they own more homes. From this study, it was found out that different recognition about heavier transfer income tax on multiple home owners of each person concerned and necessity of rearranging this uncertain condition of temporary regulation in the future. The tax law should be improved to supply clear policy signals to the market for recovery of housing transactions and supply expansion of jeonsei to monthly rental housing and managing of taxation policy which reflects taxpayers' opinion may correspond to more effective and fair taxation principle.

An Analysis of Factors Associated with Private Owner's Attitude toward Forest Management (사유림소유자(私有林所有者)의 시업의식(施業意識)에 영향(影響)을 미치는 제요인(諸要因)의 분석(分析))

  • Cho, Eung Hyouk
    • Korean Journal of Agricultural Science
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    • v.9 no.1
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    • pp.260-268
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    • 1982
  • The study has been carried out to investigate the relationship of certain factors to the private owners' attitudes toward forest management. The dependent variable is the attitude toward forest management, and the six independent variables are owner's age, educational level, forestland area, socioeconomic status, communicational and sociopsychological factors. The dependent variables were measured by Likert attitude scale. The data used in the study were obtained from 262 common-and model-forest owners, and analyzed primarily by multiple correlation statistical technique. Major findings of the study are summarized as follows; 1. The average score of common-owners' attitudes toward forest management is significantly lower than that of model-owners'. The scores of such independent variables as age, forestland area, socioeconomic status and communication of common-owners are also significantly lower than those of model-owners', while the significant difference of sociopsychological scores is not recognized between two owner groups. 2. The common-owners' attitudes toward forest management are negatively correlated with age variable, arid positively with other independent variables. On the other hand, the model-owners' are negatively correlated with education variable, arid positively with age, communicational and sociopsychological factors. 3. The multiple correlation coefficient between common-owner' management-attitude scores and six independent variables is 0.6971. About 41 percent of the variance of this attitude cart be explained by sociopsychological factor, and other 7 percent by communicational variable. In case of model-owners, the multiple correlation coefficient is 0.5207, and about 16.2 percent of the variance of the attitude can be explained by sociopsychological factor and 6 percent by age variable. 4. The multiple correlation coefficient between the attitude scores of all-owners arid such seven different personality factors as fatalistic, trustful, cooperative, ambitious, conservative, scientific and traditional familism personalities is 0.6566. In this case, 15 percent of the variance of the management-attitude can be explained by ambitious personality, and 11.2 percent by traditional familism. 5. The private forest owners' attitudes toward forest management are greatly affected by sociopsychological and communicational factors. The emphasis should be therefore put on the forestry extension works to induce private owners to management practices.

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Efficient Public Verification on the Integrity of Multi-Owner Data in the Cloud

  • Wang, Boyang;Li, Hui;Liu, Xuefeng;Li, Fenghua;Li, Xiaoqing
    • Journal of Communications and Networks
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    • v.16 no.6
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    • pp.592-599
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    • 2014
  • Cloud computing enables users to easily store their data and simply share data with others. Due to the security threats in an untrusted cloud, users are recommended to compute verification metadata, such as signatures, on their data to protect the integrity. Many mechanisms have been proposed to allow a public verifier to efficiently audit cloud data integrity without receiving the entire data from the cloud. However, to the best of our knowledge, none of them has considered about the efficiency of public verification on multi-owner data, where each block in data is signed by multiple owners. In this paper, we propose a novel public verification mechanism to audit the integrity of multi-owner data in an untrusted cloud by taking the advantage of multisignatures. With our mechanism, the verification time and storage overhead of signatures on multi-owner data in the cloud are independent with the number of owners. In addition, we demonstrate the security of our scheme with rigorous proofs. Compared to the straightforward extension of previous mechanisms, our mechanism shows a better performance in experiments.

A Security-Enhanced Identity-Based Batch Provable Data Possession Scheme for Big Data Storage

  • Zhao, Jining;Xu, Chunxiang;Chen, Kefei
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.12 no.9
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    • pp.4576-4598
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    • 2018
  • In big data age, flexible and affordable cloud storage service greatly enhances productivity for enterprises and individuals, but spontaneously has their outsourced data susceptible to integrity breaches. Provable Data Possession (PDP) as a critical technology, could enable data owners to efficiently verify cloud data integrity, without downloading entire copy. To address challenging integrity problem on multiple clouds for multiple owners, an identity-based batch PDP scheme was presented in ProvSec 2016, which attempted to eliminate public key certificate management issue and reduce computation overheads in a secure and batch method. In this paper, we firstly demonstrate this scheme is insecure so that any clouds who have outsourced data deleted or modified, could efficiently pass integrity verification, simply by utilizing two arbitrary block-tag pairs of one data owner. Specifically, malicious clouds are able to fabricate integrity proofs by 1) universally forging valid tags and 2) recovering data owners' private keys. Secondly, to enhance the security, we propose an improved scheme to withstand these attacks, and prove its security with CDH assumption under random oracle model. Finally, based on simulations and overheads analysis, our batch scheme demonstrates better efficiency compared to an identity based multi-cloud PDP with single owner effort.

Satisfaction levels of dental technicians in the area of dental laboratory management (치과기공사의 직업만족도에 대한 조사 연구 Ⅱ - 경영자세에 대한 만족도 -)

  • Kim, Ji-Hwan;Kim, Woong-Chul;Oh, Sae-Yoon;Yu, Chin-Ho;Lee, Tae-Jung
    • Journal of Technologic Dentistry
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    • v.30 no.1
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    • pp.97-107
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    • 2008
  • Objectives; The purpose of the present study is to investigate the difference in levels of satisfaction between dental laboratory owners and employed dental technicians in the area of dental laboratory management. Methods; The samples of seventy-one dental laboratory owners and sixty-six employed dental technicians were selected in a blinded and random manner. Data was collected through self-administered questionnaires and analyzed using average values, the t-test and multiple regression. Results; 1) There was no significant difference in the average values of general satisfaction levels related to dental laboratory management between dental lab owners and employees. 2) The average values of satisfaction levels in 11 specific items scored 'above average' among dental lab owners and 'average' among employees. 3) The average values of satisfaction levels in 10 specific items except for 'trust and respect' showed a significant difference between dental lab owners and employees. 4) Important factors which influenced the satisfaction level of dental lab owners were 'trust and respect' and 'improvement of employee's benefits'. In the employees group, 'trust and respect', 'improvement of employee's benefits' and 'technical information support' were important factors. Conclusion; The present study revealed that dental laboratory owners and employees have some gaps between the viewpoints in dental laboratory management. This suggests the necessity to improve management in a transparent and economical way. However this study has some limitation in that the sample size was not massive enough.

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An Analysis of Socio-Economic Factors Associated with Private Forest Owners' Knowledge of Forestry Practice (사유림소유자(私有林所有者)의 임업지식수준(林業知識水準)에 영향(影響)을 미치는 사회경제적(社會經濟的) 제요인(諸要因)의 분석(分析))

  • Cho, Eung Hyouk;Koo, Sam Hoe
    • Journal of Korean Society of Forest Science
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    • v.66 no.1
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    • pp.37-44
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    • 1984
  • The study was carried out to investigate the relationship of certain socio-economic factors to the private owner's knowledge of forestry practices. The dependent variable was knowledge level in forestry, and the six independent variables were owner's age, educational level, forestland area, socio-economic status, communication and socio-psychological factors. For the study the data were collected by interviewing 258 private forest owners, and analized primarily by multiple correlation statistical technique. The sampled private owners were grouped into two categories: the common owners and model owners. 1) The average score of forestry knowledge of common owners was lower than that of model owners, and the difference was about 15 scores. The scores of other independent variables such as age, educational level, forestland area, socio-economic status, communication and socio-psychological factors of common owners were also significantly lower than those of model owners. 2) The common owner's knowledge of forestry practice were positively correlated with educational level, socio-psychological and communication variables. On the other hand, the model owner's were negatively correlated with the educational level, but positively with the socio-economic status and the socio-psychological variables. 3) The multiple correlation coefficient between the common owner's knowledge scores and six independent variables was 0.5667. About 31.46 percent of the variance of this knowledge could be explained by the communication variable, and other 1.42 percent by the socio-psychological factor. In the case of model owners, the multiple correlation was 0.5332, and about 16.62 percent of the variance of the knowledge could be explained by the communication variable, and ls.y percent by the socio-psychological factor. 4) The opportunity of communication contact through the mass media, personal communication and owner's social participation should be augmented for the effective forestry extension works, because it is one of the results of the study that the private forest owner's knowledge in forestry was greatly affected by communication variable.

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Verification Algorithm for the Duplicate Verification Data with Multiple Verifiers and Multiple Verification Challenges

  • Xu, Guangwei;Lai, Miaolin;Feng, Xiangyang;Huang, Qiubo;Luo, Xin;Li, Li;Li, Shan
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.15 no.2
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    • pp.558-579
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    • 2021
  • The cloud storage provides flexible data storage services for data owners to remotely outsource their data, and reduces data storage operations and management costs for data owners. These outsourced data bring data security concerns to the data owner due to malicious deletion or corruption by the cloud service provider. Data integrity verification is an important way to check outsourced data integrity. However, the existing data verification schemes only consider the case that a verifier launches multiple data verification challenges, and neglect the verification overhead of multiple data verification challenges launched by multiple verifiers at a similar time. In this case, the duplicate data in multiple challenges are verified repeatedly so that verification resources are consumed in vain. We propose a duplicate data verification algorithm based on multiple verifiers and multiple challenges to reduce the verification overhead. The algorithm dynamically schedules the multiple verifiers' challenges based on verification time and the frequent itemsets of duplicate verification data in challenge sets by applying FP-Growth algorithm, and computes the batch proofs of frequent itemsets. Then the challenges are split into two parts, i.e., duplicate data and unique data according to the results of data extraction. Finally, the proofs of duplicate data and unique data are computed and combined to generate a complete proof of every original challenge. Theoretical analysis and experiment evaluation show that the algorithm reduces the verification cost and ensures the correctness of the data integrity verification by flexible batch data verification.

Secure and Efficient Privacy-Preserving Identity-Based Batch Public Auditing with Proxy Processing

  • Zhao, Jining;Xu, Chunxiang;Chen, Kefei
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.13 no.2
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    • pp.1043-1063
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    • 2019
  • With delegating proxy to process data before outsourcing, data owners in restricted access could enjoy flexible and powerful cloud storage service for productivity, but still confront with data integrity breach. Identity-based data auditing as a critical technology, could address this security concern efficiently and eliminate complicated owners' public key certificates management issue. Recently, Yu et al. proposed an Identity-Based Public Auditing for Dynamic Outsourced Data with Proxy Processing (https://doi.org/10.3837/tiis.2017.10.019). It aims to offer identity-based, privacy-preserving and batch auditing for multiple owners' data on different clouds, while allowing proxy processing. In this article, we first demonstrate this scheme is insecure in the sense that malicious cloud could pass integrity auditing without original data. Additionally, clouds and owners are able to recover proxy's private key and thus impersonate it to forge tags for any data. Secondly, we propose an improved scheme with provable security in the random oracle model, to achieve desirable secure identity based privacy-preserving batch public auditing with proxy processing. Thirdly, based on theoretical analysis and performance simulation, our scheme shows better efficiency over existing identity-based auditing scheme with proxy processing on single owner and single cloud effort, which will benefit secure big data storage if extrapolating in real application.

The Effect of Stress and Anxiety Caused by COVID-19 on the Quality of Life of Small Business Owners in an Area (일개 지역 소상공인들의 코로나 19로 인한 스트레스, 불안이 삶의 질에 미치는 영향)

  • Kim, Hae Ok;Kim, Hyoen Jeong;Jo, Hye Ji
    • Research in Community and Public Health Nursing
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    • v.33 no.3
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    • pp.279-289
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    • 2022
  • Purpose: This is a descriptive correlation study to confirm the effect of stress and anxiety caused by COVID-19 on the quality of life of small business owners in an area under environment of COVID-19. Methods: The participants were 150 small business owners in an area. The collected data were analyzed by descriptive statistics, an independent t-test, a one-way ANOVA, Pearson's correlation coefficients, and multiple regression with the SPSS 25.0 Program. Results: The stress of small business owners averaged 3.67±0.65 out of 4 points, anxiety of COVID-19 was 2.65±0.52, and quality of life was 75.61±20.26 out of 130 points. The quality of life showed a significant negative correlation with 'fear of infection' (r=-.42, p<.001), 'difficulties caused by social distancing' (r=-.49, p<.001) in the stress subdomain, and anxiety (r=-.61, p<.001). On the other hand, stress, 'fear of infection' (r=.50, p<.001), 'difficulties caused by social distancing' (r=.60 p<.001), 'anger against others' (r=.35, p<.001) and anxiety showed positive correlation. Factors affecting the quality of life of the subjects were 'fear of infection' in the stress subdomain (β=-.23, p=.003), anxiety (β=-.45, p<.001), and residential area (J zone) (β=-.16, p=.030). These factors explained 47.0% of the variance. Conclusion: In order to enhance the quality of life of small business owners in an area, it is required to reduce stress and anxiety. In addition, it is necessary to prepare an intervention program that can reduce stress and anxiety of small business owners.

Influences on Housing Cost Burden of the U.S. Households by Current and Previous Housing Tenure Types

  • Lee, Hyun-Jeong
    • International Journal of Human Ecology
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    • v.13 no.1
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    • pp.129-145
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    • 2012
  • The purpose of this study was to investigate housing cost burden of U.S. households according to current and previous tenure types and explore influences on their housing affordability. The public-use microdata of the 2009 American Housing Survey was analyzed in the following two stages: In the first stage, households were classified into eight groups by combining their current and previous tenure types, year moved into current housing units and mortgage status of current owners and their characteristics were compared. In the second stage, the factors that influenced the housing cost burden by each combined tenure group were explored using multiple regression analyses. The findings are as follows: (1) The mortgage status was more influential than the previous housing experiences of owner households to distinguish one owner household from another. (2) Renter households who had been owners of previous housing units showed significantly different characteristics compared to continuing and new renter households in terms of income, educational attainment, and householder's marital status as well as housing costs and housing cost burdens. (3) To see the multiple regression analysis results, households with different current and previous tenure types were found to have different factors that influenced the housing cost burdens. In addition, household characteristics were found to have significant influences on housing cost burdens as strong as cost-related variables such as annual mortgage payments and rent per square footage.