• Title/Summary/Keyword: reporting

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A Study of Tax Payment Consciousness Influence for Increase of Additional Tax Rate (가산세율(加算稅率) 인상(引上)에 대한 납세의식(納稅意識)의 영향(影響)에 관한 연구(硏究))

  • Doo, Chang-Ho
    • Journal of Industrial Convergence
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    • v.8 no.1
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    • pp.49-64
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    • 2010

  • Penalty tax of basic law that has been revised in December 30, 2006 has been amended to tax 40 percent on no report and under-reporting in unjustifiable way. This revision is a punitive regulation that reflects the national tax service's will to not sit back and watch taxpayers' intentional tax evasion by imposing a heavier tax burden, and it raised penalty tax rate that has been applied leniently compared to foreign countries. Therefore, this study examines how changes in penalty tax rate affected faithful tax report and in what level the punitive penalty tax rate should be legislated so that the effect of the penalty tax rate can be maximized by performing empirical analysis on the effect on income tax rate reporting standard of self-employed businesses before and after the time the penalty tax rate increased dramatically from 33.3% to 300% based on the items.

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A systemic review of literature in clinical practice research for nursing students

  • Kim, Jungae
    • International Journal of Advanced Culture Technology
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    • v.10 no.3
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    • pp.39-46
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    • 2022

  • This study is an attempted content analysis study to analyze recent studies on clinical practice of nursing college students to identify problems with clinical practice and provide evidence for desirable clinical practice. For data collection, a total of 14 papers published in academic journals between 2017 and 2021 were selected. The analysis method was performed according to the systematic review reporting guidelines presented by Cochrane Collaboration and the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) group. As a result of the analysis, two themes, Four sub-themes, and seventeen concepts were derived, and the clinical practice study of nursing college students showed the necessity of standardized clinical practice protocol regulations for nursing college students and respect for patient human rights. Based on the above research results, it is proposed to prepare a nursing and clinical practice protocol that can clearly present the role of nursing college students during clinical practice.

  • https://doi.org/10.17703/IJACT.2022.10.3.39 인용 PDF KSCI

A Methodology for Establishing Nuclear Material Accounting and Reporting System Based on Graphical User Interface (GUI) (GUI 기반 핵물질 계량관리보고 시스템 구축 방안)

  • Sung-Ho Yoon
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2023.07a
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    • pp.649-650
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    • 2023

  • 본 논문에서는 한-IAEA 전면안전조치협정에 의거해 원자력사업자가 핵물질 정보를 작성하고 있는 계량 관리보고시스템을 개선하기 위하여 GUI 기반 시스템 구축 방안을 제안하였다. 현재 사업자는 전면안전조치 협정 보조약정 Code 10에 기술된 양식에 따라 정해진 Keyword나 Code를 통해 핵물질의 수량, 물리적 및 화학적 형태, 재고변동형태 등을 계량관리보고서에 작성하고 있다. 사업자가 제출한 계량관리보고서를 통해 국제원자력기구는 국내에 존재하는 전체 핵물질 현황을 준 실시간 파악할 수 있고 현장 사찰을 통해 신고내용을 검증한다. 2022년 말 기준 국내에는 31개의 원자력 시설과 292개의 소량핵물질 이용기관이 계량관리 보고대상 사업자로 존재하며 계량관리보고서 작성 규칙을 숙지하기 위해 많은 노력을 기울이고 있다. 본 논문에서 제안하는 GUI 기반 시스템 구축 방안을 활용한다면 원자력사업자의 계량관리보고서 작성 부담을 경감시키고 인적 오류를 사전에 방지할 수 있을 것이다.

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선체 용어 해설

  • 선박검
    • Journal of Korea Ship Safrty Technology Authority
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    • v.14
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    • pp.44-64
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    • 2004

  • This Surveyor's Glossary of Hull Terms is intended as a guide to improve the standardization of survey reporting. It is recommended that the listed terms for hullstructural elements are used throughout report narratives.

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