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Feasibility of Tax Increase in Korean Welfare State via Estimation of Optimal Tax burden Ratio (적정조세부담률 추정을 통한 한국 복지국가 증세가능성에 관한 연구)

  • Kim, SeongWook
    • 한국사회정책
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    • v.20 no.3
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    • pp.77-115
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    • 2013
  • The purpose of this study is to present empirical evidence for discussion of financing social welfare via estimating optimal tax burden in the main member countries of the OECD by using Hausman-Taylor method considering endogeneity of explanatory variables. Also, the author produced an international tax comparison index reflecting theoretical hypotheses on revenue-expenditure nexus within a model to compare real tax burden by countries and to examine feasibility of tax increase in Korea. As a result of the analysis, the higher the level of tax burden was, the higher the level of welfare expenditure was, indicating the connection between high burden and high welfare from the aspect of scale. The results also indicated that the subject countries recently entered into the state of low tax burden. Meanwhile, Korea had maintained low burden until the late 1990s but the tax burden soared up since the financial crisis related to the IMF. However, due to the impact of foreign economy and the tax reduction policy, it reentered into the low-burden state after 2009. On the other hand, the degree of social welfare expenditure's reducing tax burden has been gradually enhanced since the crisis. In this context, the current optimal tax burden ratio of Korea as of 2010 may be 25.8%~26.5% of GDP based on input of welfare expenditure variables, a percent that Korea was investigated to be a 'high tax burden-low ITC' country whose tax increase of 0.7~1.4%p may be feasible and that the success of tax system reform for tax increase might be higher probability when compare to others. However, measures of increasing social security contributions and consumption tax were analyzed to be improper from the aspect of managing finance when compared to increase in other tax items, considering the relatively higher ITC. Tax increase is not necessarily required though there may be room for tax increase; the optimal tax burden ratio can be understood as the level that may be achieved on average when compared to other nations, not as the "proper" level. Thus, discussion of tax increase should be accompanied with comprehensive understanding of models of economic developmental difference from nations and institutional & historical attributes included in specific tax mix.

Hell Formation and Character of Literary Works of the Late Joseon Dynasty (조선후기 문학작품의 지옥 형상화와 그 성격)

  • Kim, Ki-Jong
    • (The)Study of the Eastern Classic
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    • no.66
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    • pp.129-162
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    • 2017
  • This article examines the form of hell and the nature of literary works in the late Joseon period. 'Hoeshimgok(回心曲)' divides a sinner into a man and a woman, and presents a virtue of goodness to a man and an item of evil to a woman. The elements of virtue and malice are both Buddhist ethical norms and Confucian ethical norms. Hell-related novels have common features that emphasize the ethical norms that should be kept in daily life through the causes of hell, though the patterns of punishment and their reasons are slightly different depending on the works. And 'Hoeshimgok(回心曲)' and these works are generally shown by reducing the punishment pixel of hell compared to the cause of hell. This characteristic shows that the literary works of the late Joseon literature related to hell were mainly aimed at providing or educating ethical virtues centered on 'Samgangwol(三綱五倫)' through sanctions of 'Hell' widely known to the general public. The emphasis on Confucian ethics is not limited to works of literature related to hell. In the nineteenth century, when these works were created and circulated, there is a surge in the number of chapters and publications of books for Confucian Indoctrination, Didactic Gasa, and Goodness Books, which emphasize Confucian ethics. Such a strengthening of the Confucian ethical consciousness can be attributed to the crisis of the 19th century Joseon society about the social confusion that threatens the existing system. In particular, the creation and circulation of literary works related to hell in the late Joseon period is related to the dissemination and spread of Catholicism. In the end, the hell shape of the late Joseon literature reflects the crisis of social confusion faced by Joseon society in the nineteenth century. Therefore, it can be said that it has the character of literary response to the prevalent diffusion of Catholicism.

Effect of Spirodela polyrhiza on Antioxidant Activity in Diet-induced Obese Rats (고지방 및 고콜레스테롤 식이로 유도 된 비만 쥐에서 부평초의 간 조직에서의 항산화 활성에 미치는 영향)

  • Song, Won-Yeong;Choi, Jeong-Hwa
    • Journal of Life Science
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    • v.31 no.5
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    • pp.488-495
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    • 2021
  • The aim of this study was to investigate the possible antioxidant effect of Spirodela polyrhiza (SP) on rats fed a high fat and high cholesterol diet supplemented with either 5% (SPA group) or 10% (SPB group) SP for 4 weeks. The hepatic SOD activity of the HF group significantly decreased compared to that of the N group, but that of the SPA and SPB groups significantly increased. The GPx activity of the SPA and SPB groups in the liver was significantly greater than that of the HF group, and the hepatic catalase activity of the SPA and SPB groups significantly increased compared to the HF group. The hepatic superoxide radical content of the mitochondria and microsomes of the HF group significantly increased compared to that of the N group, but the contents were reduced in the group that took SP powder. The hepatic hydrogen peroxide content in the cytosol and mitochondria of the SP powder group was lower than in the HF group. The carbonyl content in the mitochondria and microsomes of the SPA and SPB groups was significantly lower than in the HF group. The TBARS values in the liver significantly decreased in the SPA and SPB groups. Spirodela polyrhiza was thus effective in reducing oxidative stress by regulating the hepatic antioxidant enzymes and the free radicals in rats fed high fat and high cholesterol diets.

Effect of Nuruk protease activity on the quality of anchovy sauce (누룩의 protease 활성이 멸치액젓의 품질에 미치는 영향)

  • Lee, Myeong Hae;Jeong, In Hak;Jeong, Seok Tae;Chang, Yun Hee
    • Korean Journal of Food Science and Technology
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    • v.53 no.3
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    • pp.356-363
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    • 2021
  • This study investigated the quality characteristics of anchovy sauce fermented using Nuruk to maintain a unique flavor, reduce fishy smell, and improve the fermentation rate. Six kinds of fermented fish sauces, including the control, fermentation using traditional Nuruk; SH Koji (Fs-A), JJ Koji (Fs-B), GJ Koji (Fs-C); and fermentation with improved Nuruk; Aspergillus luchuensis (Fs-D) and Aspergillus oryzae (Fs-E), were prepared. Samples were collected at 15 days intervals with 10% Nuruk added to raw anchovy and fermented at 25o C for 60 days. The free amino acids, especially glutamic acid content and amino nitrogen, were the highest in Fs-C, reflecting the high protease activity of Nuruk C (GJ). Regarding overall sensory evaluation, the control was the lowest, whereas Fs-C was highly evaluated among the sample groups. The addition of Nuruk not only shortened the fermentation period, but also increased the overall sensory level by adding umami and reducing fishy odor.

Research Trends in Hybrid Cross-Laminated Timber (CLT) to Enhance the Rolling Shear Strength of CLT (CLT의 rolling shear 향상을 위한 hybrid cross laminated timber 연구 동향)

  • YANG, Seung Min;LEE, Hwa Hyung;KANG, Seog Goo
    • Journal of the Korean Wood Science and Technology
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    • v.49 no.4
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    • pp.336-359
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    • 2021
  • In this study, hybrid CLT research and development trends were analyzed to improve the low rolling shear strength of CLT, a large wooden panel used in high-rise wooden buildings. Through this, basic data that can be used in research and development directions for localization of CLT were prepared. As a way to improve the low rolling shear strength, the use of hardwood lamina, the change of the lamina arrangement angle, and the use of structural composite materials are mainly used. Rolling shear strength and shear modulus of hardwood lamina are more than twice as high as softwood lamina. It confirmed that hardwoods can be used and unused species can be used. Rolling shear strength 1.5 times, shear modulus 8.3 times, bending stiffness 4.1 times improved according to the change of the layer arrangement angle, and the CLT strength was confirmed by reducing the layer arrangement angle. Structural wood-based materials have been improved by up to 1.35 times MOR, 1.5 times MOE, and 1.59 times rolling shear strength when used as laminas. Block shear strength between the layer materials was also secured by 7.0 N/mm2, which is the standard for block shear strength. Through the results of previous studies, it was confirmed that the strength performance was improved when a structural wood based materials having a flexural performance of MOE 7.0 GPa and MOR 40.0 MPa or more was used. This was determined based on the strength of layered materials in structural wood-based materials. The optimal method for improving rolling shear strength is judged to be the most advantageous application of structural wood based materials with strength values according to existing specifications. However, additional research is needed on the orientation of CLT lamina arrangement according to the fiber arrangement of structural wood-based materials, and the block shear strength between lamina materials.

Selection of Rice Varieties for Production of High Quality Rice in Southern Area of Korea (남부 주요 지역별 고품질 쌀 생산을 위한 적정 품종 선발)

  • Seong, Deok-Gyeong;Jin, Young-Min;Kim, Young-Gwang;Joung, Wan-Kyu;Kim, Cheol Soo;Chung, Jung-Sung
    • Journal of agriculture & life science
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    • v.53 no.2
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    • pp.87-95
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    • 2019
  • This study was carried out to select the rice variety for high quality rice according to reducing N application level (7 kg/10 a) in medium altitude and plain of southern Korea. It was cultivated to seven varieties and ten varieties in medium altitude and plain region respectively in this study. In medium altitude region, the yield of head rice was higher in most varieties except for Borami (526 kg/10 a) than the control variety, Chucheongbyeo (533 kg/10 a). On the other hand, Borami, Gopumbyeo, and onnuri were lower in head rice rate than the other varieties. In addition, Borami and Chucheongbyeo shown a lodging risk but the other varieties were safe against lodging. The milled rice protein content of Chucheongbyeo was 6.1% and the other varieties protein content was similar or lower than that of control except for Borami(6.3%). In plain region, the head rice yield of Nampyeongbyeo (527 kg/10 a) was higher than that of control variety, Ilmibyeo (503 kg/10 a). Head rice rate was lower in Hopumbyoe, Sindongjin, and Chilbobyeo than the other varieties. The varieties contained lower protein content compared Ilmibyeo (6.1%) were Hopumbyeo (5.9%), Jinsumi (6.0%), Sindongjin (5.9%), Chilbobyeo (6.0%), Hwangeumnodeul (5.8%), Hopyeongbyeo (6.0%). Amylose content, whiteness, and palatability (Toyo value) were no significant difference among varieties in two different regions. In conclusion, considering head rice rate, yield of head rice, protein content, lodging resistance, ripening rate and palatability, Pungmi1ho, Saenuri, Chilbobyeo in medium altitude region and Jinsumi, Hwanggumnodul in plain region were selected as proper rice varieties for high quality rice production in southern Korea.

Recommender system using BERT sentiment analysis (BERT 기반 감성분석을 이용한 추천시스템)

  • Park, Ho-yeon;Kim, Kyoung-jae
    • Journal of Intelligence and Information Systems
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    • v.27 no.2
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    • pp.1-15
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    • 2021
  • If it is difficult for us to make decisions, we ask for advice from friends or people around us. When we decide to buy products online, we read anonymous reviews and buy them. With the advent of the Data-driven era, IT technology's development is spilling out many data from individuals to objects. Companies or individuals have accumulated, processed, and analyzed such a large amount of data that they can now make decisions or execute directly using data that used to depend on experts. Nowadays, the recommender system plays a vital role in determining the user's preferences to purchase goods and uses a recommender system to induce clicks on web services (Facebook, Amazon, Netflix, Youtube). For example, Youtube's recommender system, which is used by 1 billion people worldwide every month, includes videos that users like, "like" and videos they watched. Recommended system research is deeply linked to practical business. Therefore, many researchers are interested in building better solutions. Recommender systems use the information obtained from their users to generate recommendations because the development of the provided recommender systems requires information on items that are likely to be preferred by the user. We began to trust patterns and rules derived from data rather than empirical intuition through the recommender systems. The capacity and development of data have led machine learning to develop deep learning. However, such recommender systems are not all solutions. Proceeding with the recommender systems, there should be no scarcity in all data and a sufficient amount. Also, it requires detailed information about the individual. The recommender systems work correctly when these conditions operate. The recommender systems become a complex problem for both consumers and sellers when the interaction log is insufficient. Because the seller's perspective needs to make recommendations at a personal level to the consumer and receive appropriate recommendations with reliable data from the consumer's perspective. In this paper, to improve the accuracy problem for "appropriate recommendation" to consumers, the recommender systems are proposed in combination with context-based deep learning. This research is to combine user-based data to create hybrid Recommender Systems. The hybrid approach developed is not a collaborative type of Recommender Systems, but a collaborative extension that integrates user data with deep learning. Customer review data were used for the data set. Consumers buy products in online shopping malls and then evaluate product reviews. Rating reviews are based on reviews from buyers who have already purchased, giving users confidence before purchasing the product. However, the recommendation system mainly uses scores or ratings rather than reviews to suggest items purchased by many users. In fact, consumer reviews include product opinions and user sentiment that will be spent on evaluation. By incorporating these parts into the study, this paper aims to improve the recommendation system. This study is an algorithm used when individuals have difficulty in selecting an item. Consumer reviews and record patterns made it possible to rely on recommendations appropriately. The algorithm implements a recommendation system through collaborative filtering. This study's predictive accuracy is measured by Root Mean Squared Error (RMSE) and Mean Absolute Error (MAE). Netflix is strategically using the referral system in its programs through competitions that reduce RMSE every year, making fair use of predictive accuracy. Research on hybrid recommender systems combining the NLP approach for personalization recommender systems, deep learning base, etc. has been increasing. Among NLP studies, sentiment analysis began to take shape in the mid-2000s as user review data increased. Sentiment analysis is a text classification task based on machine learning. The machine learning-based sentiment analysis has a disadvantage in that it is difficult to identify the review's information expression because it is challenging to consider the text's characteristics. In this study, we propose a deep learning recommender system that utilizes BERT's sentiment analysis by minimizing the disadvantages of machine learning. This study offers a deep learning recommender system that uses BERT's sentiment analysis by reducing the disadvantages of machine learning. The comparison model was performed through a recommender system based on Naive-CF(collaborative filtering), SVD(singular value decomposition)-CF, MF(matrix factorization)-CF, BPR-MF(Bayesian personalized ranking matrix factorization)-CF, LSTM, CNN-LSTM, GRU(Gated Recurrent Units). As a result of the experiment, the recommender system based on BERT was the best.

Electrochemical Performance of CB/SiOx/C Anode Materials by SiOx Contents for Lithium Ion Battery (SiOx 함량에 따른 CB/SiOx/C 음극재의 전기화학적 특성)

  • Kim, Kyung Soo;Kang, Seok Chang;Lee, Jong Dae;Im, Ji Sun
    • Applied Chemistry for Engineering
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    • v.32 no.1
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    • pp.117-123
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    • 2021
  • In this study, the composite was prepared by mixing SiOx, soft carbon, and carbon black and the electrochemical properties of lithium ion battery were investigated. The content of SiOx added to improve the capacity of the soft carbon anode material was varied to 0, 6, 8, 10, 20 wt%, and carbon black was added as a structural stabilizer for reducing the volume expansion of SiOx. The physical properties of prepared CB/SiOx/C composite were investigated through XRD, SEM, EDS and powder resistance analysis. In addition, the electrochemical properties of prepared composite were observed through the charge/discharge capacity, rate and impedance analysis of the lithium ion battery. The prepared CB/SiOx/C composite had an inner cavity capable of mitigating the volume expansion of SiOx by adding carbon black. The formed internal cavity showed a low initial efficiency when the SiOx content was less than 8 wt%, and low cycle stability when the content of SiOx was less than 20 wt%. The CB/SiOx/C composite containing 10 wt% of SiOx showed an initial discharge capacity of 537 mAh/g, a capacity retention rate of 88%, and a rate of 79 at 2C/0.1C. SiOx was added to improve the capacity of the soft carbon anode material, and carbon black was added as a structural stabilizer to buffer the volume change of SiOx. In order to use the CB/SiOx/C composite as a high-efficiency anode material, the mechanism of the optimal SiOx and the use of carbon black as a structural stabilizer was discussed.

Evaluation of antioxidant properties and oxidative stability of oregano seed solvent fraction (추출용매에 따른 오레가노 종자 분획물의 항산화 및 유지산화안정성 평가)

  • Lee, Hyun-Jong;Kim, Min-Ah;Hong, Sungsil;Kim, Mi-Ja
    • Korean Journal of Food Science and Technology
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    • v.53 no.1
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    • pp.12-18
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    • 2021
  • The in vitro antioxidant activity of oregano seed fractions, fractionizing with 80% ethanol, n-hexane, ethyl acetate, n-butanol, and water, was evaluated, and their effects on edible oils were determined in corn oil at 180℃. The ethyl acetate fraction had the highest radical-scavenging activity. The ferric reducing antioxidant power activity and total phenol content of the ethyl acetate fraction were determined as 6,130 µmol ascorbic acid equivalents/g extract and 770 µmol tannic acid equivalents/g extract, respectively, which were significantly higher than those of the other fractions (p<0.05). Primary and secondary oxidation products in corn oil added with the ethyl acetate fraction of oregano seed significantly decreased by 1.5 and 1.26 times, respectively, compared with those in the control groups. The major volatile ingredients in the ethyl acetate fraction of oregano seeds were determined to be carvacrol, thymoquinone, and 3-cyclopentylcyl-cyclopentan-1-one. Ethyl acetate is a suitable solvent for extracting antioxidant compounds from oregano seeds and can be used as a natural antioxidant.

Characteristics and pedigree selection of a shortened cultivation period strain in Lepista nuda (재배기간이 짧은 민자주방망이버섯 우량계통 선발 및 특성)

  • Jeon, Jong-Ock;Lee, Kwan-Woo;Lee, Kyoung-Jun;Kim, Min-Ja;Kim, In-Jae;Kim, Young-Ho
    • Journal of Mushroom
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    • v.18 no.4
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    • pp.331-338
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    • 2020
  • This study was conducted to cultivate new Lepista nuda varieties with shorter cultivation period and better fruiting body compared to that of wild strains, for mass production and commercial application. Eighteen genetic resources of L. nuda were collected and grown in boxes using rice straw-fermented growth medium. Four lines with fruiting bodies were formed and selected as cross-breeding lines. Although 657 combinations were crossed through monospore crossing, only 17 combinations were bred between the 'CBMLN-19' line and the 'CBMLN-30' line. Among them, 8 lines with fast mycelial growth and high density were selected. After inoculating the rice straw-fermented growth medium with 14 genetic resources and 8 cross-breeding lines, their incubation period was investigated. Six of the cross-breeding lines completed their incubation in 20 days, while 7 of the 14 genetic resources took more than 40 days to complete their incubation, reducing the incubation period by more than 20 days in most cross-breeding lines. After the incubations were completed, the clay loam soil was covered with for post-cultivation, and when the mycelial cultivation was complete, the formation of fruiting bodies was induced after scraping the mycelial bodies under these environmental conditions: 14℃, 95% relative humidity or higher, and 1,500 to 2,000 ppm CO2 concentration. The temperature was reduced to 6℃ at night, resulting in a low temperature shock. Thus, 4 lines of fruiting bodies occurred from two genetic resources 'CBMLN-31' and 'CBMLN-44' and two cross-bred lines 'CBMLN-96' and 'CBMLN-103'. After inoculation, the longest period for fruiting bodies to occur was 100 days for the control:, the genetic resource 'CBMLN-31', and the shortest period (45 days) was observed for the cross-breeding line 'CBMLN-103'. The result of the investigation of the fruiting body characteristics shows that the cross-bred line 'CBMLN-103' showed a small form with 1.9 g of individual weight and 123validstipes per box, which was the highest incidence among the four lines. Another cross-bred line, 'CBMLN-96', had an individual weight of 5.5 g, which is larger than that of 'CBMLN-103'; however, the number of valid stipes per box was 30 less than that of 'CBMLN-103'. Quantity analysis showed that the control, 'CBMLN-31', had the highest quantity of 783 g per box, followed by the cross-bred line, 'CBMLN-96' with 165 g per box, and then the 'CBMLN-103' with 232 g. The quantity of the two crossbred lines was lower than that of the control 'CBMLN-31'; however, the amount of fruiting bodies was higher, and the cultivation period was shortened by 32 to 33 days. Therefore, these two lines would be selected as superior lines.