• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.5
• /
• pp.717-725
• /
• 2021

The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative's controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer's compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer's compliance and Tax audit moderates the relation between tax authority services and the account representative's controlling (monitoring) with corporate taxpayers' compliance. Also, tax socialization and account representative's controlling (monitoring) have a positive effect on the corporate taxpayer's compliance. In contrast, variables of taxpayer's awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer's compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.

• Journal of Climate Change Research
• /
• v.5 no.3
• /
• pp.199-208
• /
• 2014

According to "IPCC guide line for national greenhouse gas inventories" each country should develop the 'Country-specific emission factor' and apply it to estimate greenhouse gases emissions from landfill. It could reflect properties of country and make estimation more accurate. For that accuracy, developed country-specific emission factor should be assessed and be verified consistently. Developed emission factors should be assessed in terms of Representative, Emission Property, Accuracy and Uncertainty, but there is no study about weighted assessment factors under each emission variable. This study do survey targeting public officials, professors and other experts for Analytical Hierarchy Process(AHP), mostly use to make decisions, to weight assessment factors. We investigated the weighted values per Emission factor for Representative, Emission property, Accuracy and Uncertainty on AHP survey, and Representative factor was the highest, and then in the order of Emission property (0.26), Accuracy(0.22), Uncertainty (0.15).

• Geomechanics and Engineering
• /
• v.18 no.6
• /
• pp.627-638
• /
• 2019

Estimation of representative elementary volume (REV) of jointed rock masses is critical to predict the mechanical behavior of field-scale rock masses. The REV of jointed rock masses at site is strongly influenced by stress state. The paper proposed a method to systematically studied the influence of confining stress on the REV of jointed rock masses with various strengths (weak, medium and strong), which were sourced from the water inlet slope of Xiaowan Hydropower Station, China. A finite element method considering material heterogeneity was employed, a series of two-dimensional (2D) models was established based on the Monte-Carlo method and a lot of biaxial compressive tests were conducted. Numerical results showed that the REV of jointed rock masses presented a step-like reduction as the normalized confining stress increased. Confining stress weakened the size effect of jointed rock masses, indicating that the REV determined under uniaxial compression test can be reasonably taken as the REV of jointed rock masses under complexed in-situ stress environment.

• Journal of the Korea Institute of Military Science and Technology
• /
• v.24 no.3
• /
• pp.293-301
• /
• 2021

LTV(Light Tactical Vehicle) operating in our military requires higher levels of performance and durability to withstand harsher conditions than general vehicles, as they must travel on both rough-train and off-road as well as on public roads. Recently, LTV development is demanded a variety of test evaluations in order to satisfy ROC (Required Operational Capability) by the military requirement. However, there is no informations of driving test course for satisfying the durability performance of Korean tactical vehicle. Therefore, this study aims to provide basic data to establish reliable drive test conditions by analyzing the main maneuvering test site at the domestic and foreign country in order to select the representative drive course. These studies will provide a more scientific and systematic evaluation solution for the development of tactical vehicles, and can be effectively used to establish a certified system for military vehicle test evaluation in the future

• The Journal of Korean Institute of Next Generation Computing
• /
• v.14 no.5
• /
• pp.71-79
• /
• 2018

Recently, Korean traditional foods have been commercialized and exported to the world because they can be conveniently and easily ingested. In particular, it is necessary to study and develop recipe for representative foods with high preference in China and Japan which are geographically close to Korea. Therefore, this paper retrieves and collects recipes for representative foods of Korean traditional foods in China and Japan using country portal sites in China and Japan. The recipe collected for each country is constructed with a recipe database to analyze and visualize what materials are used for each type of recipe. The recipe analyzed by country will be used as basic data for commercializing Korean traditional food in China and Japan in the future.

• Journal of Korea Multimedia Society
• /
• v.23 no.12
• /
• pp.1552-1564
• /
• 2020

As various styles of fonts were used, there were problems such as output errors due to uninstalled fonts and difficulty in font recognition. To solve these problems, research on font recognition and recommendation were actively conducted. However, Hangul font research remains at the basic level. Therefore, in order to automate the comparison on Hangul font similarity in the future, we analyze the influence of each stroke element property. First, we select seven representative properties based on Hangul stroke shape elements. Second, we design a calculation model to compare similarity between fonts. Third, we analyze the effect of each stroke element through the cosine similarity between the user's evaluation and the results of the model. As a result, there was no significant difference in the individual effect of each representative property. Also, the more accurate similarity comparison was possible when many representative properties were used.

• Geomechanics and Engineering
• /
• v.30 no.4
• /
• pp.393-399
• /
• 2022

The Segregation Potential (SP) is one of the most widely used predictors of frost heave in cold regions. Laboratory step-freezing tests determining a representative SP at the onset of the formation of the last ice lens (near the thermal steady state condition) can predict susceptibility to frost heave. Previous work has proposed empirical semi-log fitting for determination of the representative SP and applied it to several fine-grained soils, but considering only frost-susceptible soils. The presence of fines in coarse-grained soil affects frost susceptibility. Therefore, it is required to evaluate the applicability of the empirical semi-log fitting for both frost-susceptible and non-frost-susceptible soils with fines content. This paper reports laboratory frost heave tests for fines contents of 5%-70%. The frost susceptibility of soil mixtures composed of sand and silt was classified by the representative SP, and the suitability of the empirical semi-log fitting method was assessed. Combining semi-log fitting with simple laboratory frost heave testing using a temperature-controllable cell is shown to be suitable for both frost-susceptible and non-frost-susceptible soils. In addition, initially non-frost-susceptible soil became frost susceptible at a 10%-20% weight fraction of fines. This threshold fines content matched well with transitions in the engineering characteristics of both the unfrozen and frozen soil mixtures.

• The Bulletin of The Korean Astronomical Society
• /
• v.45 no.1
• /
• pp.33.3-34
• /
• 2020

The Milky Way (MW) and other systems including M31 and Cen A have flattened structures of their satellites (Disk of Satellites, DoS). Such structures are rare in simulations under the ΛCDM paradigm. DoS is known to depend mainly on 1) the alignment of satellite orbits and 2) the degree of central concentration of satellites. In this work, we examine quantitatively how these two parameters affect the flatness of a system. We find that the MW-like DoS is rare in IllustrisTNG100 simulation because its two parameters are out of the 1-s range and furthermore the MW has a structure more flattened than the other systems having similar parameters. Besides, we propose a new criterion for the MW-like systems superseding the conventional ones such as major-minor axis ratio of the MW's DoS with a value of 0.183. Each satellite system has a specific orbital combination and thus has a particular distribution of its parameters (and thus flatness). The median of the distribution is set as the representative value of each system. And the representative value of the MW can be used as a new criterion for classifying the MW-like DoS. We reconstruct the orbital combination of the observed MW satellites using GAIA DR2 data and find the systems in the simulation that have representative values similar to the new criterion from the reconstructed MW system. This allows us a new interpretation on the rarity of MW-like DoS in cosmological simulations.

• Transactions of Materials Processing
• /
• v.32 no.6
• /
• pp.367-375
• /
• 2023

Composite materials, known for their excellent mechanical properties and lightweight characteristics, are applied in various engineering fields. Recently, efforts have been made to develop an automotive battery protection panel using a plain-woven composite composed of glass fiber and polypropylene to reduce the weight of automobiles. However, excessive warpage occurs during the GF/PP compression molding process, which makes car assembly challenging. This study aims to develop a model that predicts the warpage during the compression molding process. Obtaining out-of-plane properties such as elastic or shear modulus, essential for predicting warpages, is tricky. Existing mechanical methods also have limitations in calculating these properties for woven composite materials. To address this issue, finite element analysis is conducted using representative volume elements (RVE) for woven composite materials. A warpage prediction model is developed based on the estimated physical properties of GF/PP composite materials obtained through representative volume elements. This model is expected to be used for reducing warpages in the compression molding process.

• Journal of Information Processing Systems
• /
• v.19 no.6
• /
• pp.830-841
• /
• 2023

Tokenization is the process of segmenting the input text into smaller units of text, and it is a preprocessing task that is mainly performed to improve the efficiency of the machine learning process. Various tokenization methods have been proposed for application in the field of natural language processing, but studies have primarily focused on efficiently segmenting text. Few studies have been conducted on the Korean language to explore what tokenization methods are suitable for document classification task. In this paper, an exploratory study was performed to find the most suitable tokenization method to improve the performance of a representative spatio-temporal document classifier in Korean. For the experiment, a convolutional neural network model was used, and for the final performance comparison, tasks were selected for document classification where performance largely depends on the tokenization method. As a tokenization method for comparative experiments, commonly used Jamo, Character, and Word units were adopted. As a result of the experiment, it was confirmed that the tokenization of word units showed excellent performance in the case of representative spatio-temporal document classification task where the semantic embedding ability of the token itself is important.