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민기홍,서희열,배수진 한국회계정보학회 2011 회계정보연구 Vol.29 No.3
This study investigated the relationship between the degree of consciousness of tax payment and the satisfaction with tax administration. The results of this study are:First, in the case of taxpayers, the higher degree of understanding of tax systems, and the higher degree of tax consciousness of tax criminal have plus(+) effects on the satisfaction with tax administration. Thus, to uphold the higher degree of general understanding, the tax systems should be described easily for the taxpayers to understand the tax laws. The recent works to use more range of Hangŭl and to restate tax clauses to fit Hangŭl orthography could be helpful to the improvement of the satisfaction with tax administration. Second, in the case of the variable of, gender, types of taxation, degree of academic achievement, male indicate minus(-) influence to the satisfaction with tax administration. While the variable of types of taxation and degree of academic achievement give plus(+) effects on the satisfaction with tax administration. This means the taxpayers of individual business and highly educated indicate higher satisfaction with tax administration. Third, in the relationship between taxpayers and tax office, the taxpayers of lower level in the ability to cope with the tax office, have lower satisfaction with tax administration. 일반적으로 납세순응행위는 납세의식수준에 따라 영향을 받는 것으로 인식되어 왔으며, 대부분의 연구들은 납세순응행위에 영향을 미치는 요인들을 확인하고 납세자의 납세순응도를 높일 수 있는 정책적 제언들을 하고 있다. 본 연구는 기존 연구에서 이루어지지 않았던 납세의식수준과 세무행정에 대한 만족도와의 관련성을 검증하고자 하였다. 연구의 결과를 요약하면 다음과 같다. 첫째, 조세제도에 대한 납세자의 이해도가 높을수록, 탈세범에 대한 납세의식수준이 높을수록 세무행정에 대한 만족도는 증가하는 것으로 나타났다. 따라서 세법의 일반적 이해력을 높일 수 있도록 조세제도를 더 이해하기 쉽게 기술할 필요가 있다. 이는 최근 국세청이 시행하고 있는 세법의 규정을 한글화하고 한글문법에 맞게 고치는 작업이 세무행정에 대한 만족도를 향상시키는데 기여할 것으로 판단된다. 둘째, 성별, 과세유형, 학력, 소득수준변수에 대한 분석결과, 남자의 경우 세무행정에 대한 만족도가 감소하는 것으로 나타났으며, 개인사업자일 수록 혹은 학력이 높을수록 세무행정에 대한 만족도가 높은 것으로 나타났다. 따라서 납세자의 특성에 따라 만족도를 높일 수 있는 유형별 정책이 다양하게 마련될 필요가 있다. 이상의 연구결과는 납세의식수준 향상을 통해 세무행정에 대한 만족도를 개선할 수 있음을 제시하고 있다.
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A Numerical Study of Mesoscale Model Initialization with Data Assimilation
민기홍 한국지구과학회 2014 한국지구과학회지 Vol.35 No.5
Data for model analysis derived from the finite volume (fv) GCM (Goddard Earth Observing System Ver. 4,GEOS-4) and the Land Data Assimilation System (LDAS) have been utilized in a mesoscale model. These data are testedto provide initial conditions and lateral boundary forcings to the Purdue Mesoscale Model (PMM) for a case study of theMidwestern flood that took place from 21-23 May 1998. The simulated results with fvGCM and LDAS soil moisture andtemperature data are compared with that of ECMWF reanalysis. The initial conditions of the land surface provided byfvGCM/LDAS show significant differences in both soil moisture and ground temperature when compared to ECMWFcontrol run, which results in a much different atmospheric state in the Planetary Boundary Layer (PBL). The simulationresult shows that significant changes to the forecasted weather system occur due to the surface initial conditions,especially for the precipitation and temperature over the land. In comparing precipitation, moisture budgets, and surfaceenergy, not only do the intensity and the location of precipitation over the Midwestern U.S. coincide better when runningfvGCM/LDAS, but also the temperature forecast agrees better when compared to ECMWF reanalysis data. However, theprecipitation over the Rocky Mountains is too large due to the cumulus parameterization scheme used in the PMM. TheRMS errors and biases of fvGCM/LDAS are smaller than the control run and show statistical significance supporting theconclusion that the use of LDAS improves the precipitation and temperature forecast in the case of the Midwestern flood. The same method can be applied to Korea and simulations will be carried out as more LDAS data becomes available.
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가습기살균제 피해신청자들의 노출등급 분류 및 폐질환 발생 영향요인 분석
민기홍,신정현,조은경,정다영,류지윤,김동준,배성호,신지훈,이슬아,최윤형,양원호,우재민 한국환경보건학회 2022 한국환경보건학회지 Vol.48 No.6
Background: Lung injuries due to exposure to humidifier disinfectants (HDs) were reported in 2011 in South Korea. As a result of the government’s epidemiological investigation and toxicity test study, it was found that HDs caused health damage such as lung disease. Objectives: The purpose of this study was to classify HD exposure ratings and analyze the affecting factors that could identify the relationship with lung disease. Methods: Exposure assessment for HDs was conducted using a questionnaire during face-to-face interviews with the applicants. Ratings of high exposure (Class 1) and low exposure (Class 2) were cross-tabulated with clinical ratings (acceptable and unacceptable). Logistic regression analysis was carried out by setting the clinical rating of lung disease as a dependent variable and the socio-demographic and exposure characteristics obtained through the questionnaire as independent variables. Results: The concentration in air of polyhexamethylene guanidine (PHMG) was 71.96±107.47 µg/m3, and the exposure concentration was 15.21±23.28 µg/m3. The exposure rating was overestimated with 97.1% of affected subjects having high exposure using margin of exposure (MOE), but only 9.9% matching the clinical class. In the overestimated group, it could be explained by the fact that the exposure time was long and the subjects had already recovered from damage symptoms. As a result of logistic regression analysis, ten variables were found to be significant inf luencing factors. Conclusions: A new exposure rating could be calculated based on the MOE, and factors affecting lung disease could be estimated through comparative evaluation with the clinical rating.
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