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The purpose of the deemed input tax for agenda purchase is tax policy and economic policy, but the current policy can be regarded as an economic policy called tax reduction for small businesses. Accordingly, it can be considered that it is important to check how to recognize these systems and reflect them in policy making in a situation where businesses handling duty-free agricultural products benefit the most. Therefore, this study grasped the degree of understanding of the company operators experienced by tax representatives. First, the majority of businesses recognized by tax accountant are aware of the deduction exceptions and consider the deduction rate appropriate. In view of the fact that this system is a tax cut, it can be said that it needs to be maintained continuously. Second, it is judged that the deduction limit is not appropriate with a low overall understanding of the deduction limit. This can be seen as a result of difficulty in calculation and application of different deduction rates depending on the type of industry and company. Overall, the understanding of the deduction rate was high, but the understanding of the deduction limit was low. Nevertheless, it is necessary to actively utilize the agenda for the tax deduction for agenda, as it has a high nature of economic policy for small businesses.

본 연구의 목적은 <은평 우리동네배움터> 운영자들의 다양한 내러티브를 통해 지역평생학습공동체 활동 경험과 그 의미를 탐색하는 것이다. 운영자 경험을 탐색하여 그들이 느끼는 프로그램에 대한 생각과 지역 평생학습은 어떻게 소통되어 운영되는지 살펴보고 평생학습으로서 은평 지역학습공동체 특성과 방향성을 모색한 것 이다. 이를 위해 은평구에서 운영하는 『동네배움터』운영자 5명을 선정하여 질적 연구를 수행하였다. 자료수 집은 심층 면담을 통하여 이루어졌으며, 연구방법은 합의적 질적 연구방법(CQR)을 활용하였다. 도출된 연구 결과는 다음과 같다. 첫째, 운영자들이 인식하는 지역학습공동체는 과거 경험으로 얻은 지역에 대한 호기심이 확장되어서 자신이 활동하는 지역에서 사회적 가치 실행력을 수행하고 있는 공간으로 인식하고 있었으며 프로 그램 운영 과정에서 타인과의 관계에 무한한 책임을 느끼며 운영하였다. 운영자들이 자신의 역할을 넘어 윤리 적 실천의 삶을 지향하는 것은 레비나스의 철학적 토대인 타자지향성이 엿보인다. 둘째, 지역공동체를 통해 함 께 하는 과정 자체를 평생학습이라고 여겼다. 학습자체를 더욱 가까이에서 즐겁게 향유하였으며, 사람들과 더 불어 공존하며, 공동체 이음을 위해 다각적인 방안을 구상하여 실천하고 있었다. 셋째, 평생학습의 문제점으로 『동네배움터』운영의 어려움을 겪고 있었는데, 지속적인 공동체를 위한 적절한 방향을 위해서 이에 주목하고 『동네배움터』현실적 문제들을 이들의 시선에서 논의하고 공유해야 할 것으로 사료되었다.

The purpose of this study is to explore the experience and meaning of local lifelong learning community activities through the various narratives of the operators of <Eunpyeong Our Neighborhood Learning Center>. By exploring the operator's experience, we looked at their thoughts on the program and how local lifelong learning is communicated and operated, and sought the characteristics and direction of the Eunpyeong local learning community as a lifelong learning. For this purpose, a qualitative study was conducted by selecting five operators of 『Neighborhood Learning Center』 operating in Eunpyeong-gu. Data collection was conducted through in-depth interviews, and the research method used was consensual qualitative research (CQR). The research results derived are as follows. First, the local learning community recognized by the operators was recognized as a space carrying out social value implementation in the area where they were active due to expanded curiosity about the area gained from past experience, and infinite responsibility for relationships with others during the program operation process. I felt and operated it. The fact that operators go beyond their roles and pursue a life of ethical practice is a glimpse of Levinas's philosophical foundation, other-orientation. Second, the process of working together through the local community was considered lifelong learning. They enjoyed learning more closely, coexisted with other people, and designed and put into practice various measures to unite the community. Third, there were difficulties in operating the 『Neighborhood Learning Center』 due to problems with lifelong learning, and it was thought that this should be paid attention to and the practical problems of 『Neighborhood Learning Center』 should be discussed and shared from their perspective in order to find an appropriate direction for a sustainable community.

Many studies are underway for the tower crane. However, in most studies, management and technical aspects of the equipment in the field has been limited. But the main point of the construction site safety management safe equipment, and physical work environment and protective gear design and development, safety training, etc. The comprehensive general target for overall construction site was observed. Study on safety management and in particular the "tower crane operator's personal safety" due to the specificity studies on driver safety management is seen as a jeonmuhan. The ultimate goal of this study in terms of the equipment, unlike previous studies of the working environment in accordance with the tower crane operator to know in advance what psychological factors that can cope is to figure out how. And as basic research tower operator at the construction site tower crane in order to ensure the safety of the Survey and Analysis of the current drawn through the problem and to suggest ways to improve.

The purpose of this study was to investigate crucial factors on HACCP system implementation in domestic livestockproduct plants, and to offer job satisfaction and the career prospect of HACCP system operators. The survey wascarried out by selecting 150 HACCP system operators who implemented HACCP system. The respondents claimedthat the most important contents in HACCP system operation were to assemble HACCP team (21.8%), and thesecond was to monitoring (20.0%). Documentation and recording (16.9%) and verification (11.1%) were followed. The respondents answered the major factor in sanitation management was cleaning/washing/disinfection (18.9%)and inspection (18.4%). The results showed that there were significant differences in the prospect of occupationin HACCP system operator by the gender (p < 0.015), age, livestock product facilities, service period, and position(p < 0.001). The respondents from HACCP system operator were satisfied with their job (73%) and also showedoptimistic prospect of occupation (82%).

The objectives of this research are (1) identifying duties of machine tool operators in small and medium enterprises; and (2) identifying tasks carried out by machine tool operators in small and medium enterprises. This research uses descriptive research method. The study participants were eight machine tool operators from five small and medium enterprises in Yogyakarta, Indonesia. Methods of data collection using document review, observation, questionnaires and focus group discussions. Data analysis using descriptive analysis. Results of research: (1) 5 duties done by machine tool operator are identified (maintain safe work environment, maintain the machine tools, analyze blueprint, perform machining operations, clean machine and workplace), and (2) 27 tasks executed by machine tool operator are identified; 22 knowledge and skills; 17 behaviours; and 18 machines, tools and equipment required by machine operators.

We study a notion of A-frequent hypercyclicity of linear maps between the Banach algebras consisting of operators on a separable infinite dimensional Banach space. We prove a sufficient condition for a linear map to satisfy the A-frequent hypercyclicity in the strong operator topology.

There are more than 500 vessels passing through the Kanmon Passage on a daily basis. A serious incident occurred between a containership and a destroyer from the Japanese Maritime Self-Defense Force in 2009. One of the reasons was that an operator at the Vessel Traffic Service Center relayed some misleading information to the containership. This study constitutes an investigation into the nature of the linguistic errors most commonly made by Japanese VTS operators when directing maritime traffic via to medium of Maritime English. The study analyzed data collected through questionnaires and during training programs in order to determine a more effective methodology for the teaching of Maritime English. The study also aimed to enhance maritime safety by improving Maritime English language skills and operational skills of participating VTS operators.

종래 재활용기술의 부족과 고비용의 문제로 인하여 그리고 환경에 대한 무관심으로 인하여 대부분의 폐제품은 매립이나 소각을 통해 폐기처분되었다. 그러나 오늘날 재활용기술의 발전과 환경 보전의 필요성이 강조되면서, 그 무게 중심이 폐기에서 재활용으로 이전되고는 있으나, 재활용을 위해 지출되는 비용이 그로 인한 사회적 편익을 초과한다는 문제점이 있는 것도 사실이다. 이에 본 연구는 폐기가 아닌 재활용의 촉진을 위하여 ① 현행 법령에 위반되지 아니하면서도, ② 기존의 사업자(특히, 렌탈사업자)들이 활용하고 있는 수단을 동원하여, ③ 고비용을 들이지 아니하면서도, ④ 재활용의 전제조건인 수거의무의 이행이 쉽게 될 수 있는 방안을 모색해 본 것이다. ｢전기･전자제품 및 자동차의 자원순환에 관한 법률｣은 전기･전자제품의 제조업자･수입업자 및 판매자에게 재활용의무를 부과하고 있으나, 렌탈사업자에게는 그러한 의무를 부과하고 있지는 아니하다. 만일 렌탈사업자의 렌탈제품의 관리서비스직원을 통한 회수 내지 역회수를 실시할 수 있는 방안을 강구한다면, 추가적 비용을 거의 들이지 아니하면서도 중･소형기기의 회수율을 획기적으로 높일 수 있는 장점이 있을 것이다. 이를 위해서는 렌탈사업영역만의 별도 관리시스템의 구축이 필요하다. 이에 첫 번째 대안으로 ‘전기･전자제품 렌탈사업자 재활용사업공제조합’을 설립하는 것이다. 이럴 경우에는 타사제품 회수를 금지하고 있는 현행 자원순환법을 준수하면서도 위 공제조합에 가입된 개별 렌탈사업자의 관리서비스직원을 통한 타사제품을 포함한 중소형기기의 회수 및 재활용률을 획기적으로 높일 수 있고, 이를 통한 회수비용의 획기적인 절감의 사회경제적 효과가 나타난다는 장점이 있다. 두 번째 대안으로는 ‘전기･전자제품 중소형기기 재활용사업공제조합’을 설립하는 것이다. 대형기기의 경우에는 컨베이어 벨트방식, 중형･소형기기의 경우에는 일일이 작업자가 해체하는 방식으로 재활용이 되고 있기에 제품별로 구분된 공제조합의 설립이 타당한 듯 보인다. 이럴 경우에는 유가물이 적은 중형･소형기기만의 체계적인 재활용체계를 구축할 수 있고, 중소형기기의 재활용을 위한 권역별 재활용센터(RC)를 구축하면 효율적인 재활용체계가 구축될 것이다. 위의 두 가지 대안의 경우에는 복수의 공제조합이라는 논란이 발생할 소지는 분명히 있다. 이에 차선책으로 자발적 협약을 통하여 렌탈사업 및 중소형기기를 대상으로 하는 재활용의무 이행을 강화하는 방안을 시도하여 보는 것이다. 즉, ‘렌탈제품’과 함께 ‘중형기기’, ‘소형기기’ 및 ‘통신･사무기기’을 대상으로 한 자발적 협약을 통한 재활용의무이행을 실시하는 것이다. 결론적으로 국가적 측면에서 ‘재활용률 높이기’, 기업적 측면에서 ‘비용 절감’의 양자를 모두 해결할 수 있는 대안은 렌탈사업자의 관리서비스직원을 통한 자사 및 타사제품의 회수가능성을 열어둘 필요성이 존재한다.

Electrical and electronic equipments can eventually be disposed of or recycled if they expire. However, due to the lack of recycling technologies, high cost problems and indifference about environment, most waste electric and electronic equipments were disposed of through landfill or incineration. But today the recycling has become a central theme because of development of recycling technology and the need for environmental preservation. However, there is a problem that the cost of recycling exceeds the social benefits resulting from it. In this study, we explored ways to promote recycling rather than disposal. The ways comply with existing statutes, mobilize the means used by existing operators (especially rental business operators), facilitate the implementation of the collection obligation, which is a precondition for recycling, without high cost. The Act on ｢Resource Circulation of Electrical and Electronic Equipment and Vehicles｣ imposes a recycling duty on electrical and electronic equipment manufacturers, but doesn’t impose on rental business operators. In the case of rental business operators, a significant number of personnel who provide management services for rental products. They regularly visit consumers to install and manage rental products, so they know the exact location of rental products. They are also responsible for collecting the product, when the stipulated time is fulfilled. But ‘Korea Electronics Recycling Cooperative’ spends an enormous amount of money on agencies that do business for collecting wastes from the equipment by visiting customers. If it is possible to perform collecting or reverse-collecting service through the management service staff of the rental business, it has the advantage of increasing the collecting rate of small and medium-sized equipments dramatically without any additional costs. This, of course, causes problems with collecting equipments of other companies. It is necessary to give possibilities to collecting other company’s equipments through the management service staff of rental business operators for achieving the two goals: 'increasing recycling rates' and 'reduction of costs' which are important at the national level. It is especially necessary for small and medium- sized equipments. In conclusion, it is necessary to establish a separate of independent management system for rental business. The first alternative is to establish ‘Electronics Recycling Cooperative for Rental Business.’ In other words, rental business is clearly distinct from ordinary trading like the sale of goods and has established as a form of separate and independent sales. Accordingly, to establish 'Electronics Recycling Cooperative for Rental Business' focused on rental business can be very effective. The expected effects are as follows: First, it is possible to increase the recycling rate of small and medium-sized equipments dramatically, including third-party products by management service personnel of rental business operator, observing the Act on Resource Circulation of Electrical and Electronic Equipment and Vehicles, which prohibits collecting of third-party products. Secondly, the socio-economic effect of a dramatic reduction in collecting costs will be shown. Thirdly, the effect of cost savings for the entity is possible through a reasonable competition with the existing cooperative. Lastly, both recycling practitioners and recycling companies have freedom of choice. In this case, the system can be established for small and medium-sized equipments with relatively low value. In addition, efficient recycling centers(RC) for small and medium-sized equipments can be established, and the local economy can be revitalized through the centers. In the above two alternatives, there is clear possibility of the controversy of multiple cooperatives. The second best plan is that the manufacturers and importers of small and medium-sized equipments or rental business operators sign the voluntary agreements for implementing recycling obligations. In other words, obligators which operate rental business, manufacture or import ‘small and medium-sized equipments’ or ‘communication devices and office devices’ can try to implement recycling duties through voluntary agreements. In conclusion, it is clear that the alternative that is able not only 'to increase rates of recycling', but also 'to reduce costs for it' at the national level is to open up the possibility to collect third-party products through the management service staff of rental operators. This is more necessary in the case of small and medium- sized equipments.

현재 프로그래밍 교육은 문제해결력을 향상하기 위한 교육으로 프로그래밍과 같은 다양한 방법을 통해 진행되 며 오류가 포함된 프로그램으로부터 오류를 탐지하고 수정하는 디버깅 기반의 교육 방법 또한 논리적 사고력과 문제해결력을 향상하는 중요한 방법이다. 디버깅을 활용한 교육을 위해서는 오류가 포함된 프로그램을 생성하는 것이 중요하지만, 기존 연구들에서는 학생들의 프로그래밍 단계에서 발생할 수 있는 오류 분석에 치중하는 등 교 육용 블록 프로그래밍의 오류 생성에 관련된 연구는 부족한 상황이다. 본 논문에서는 디버깅 기반 프로그래밍 교 육을 위해 블록 기반의 교육용 프로그래밍 언어에서 오류가 포함된 프로그램을 생성해 디버깅 교육을 효과적으로 지원하기 위한 뮤테이션 연산자를 제안한다. 제안하는 뮤테이션 연산자는 문헌 연구 등을 통해 기존 프로그래밍 언어에서 사용된 뮤테이션 연산자와 자주 발생하는 오류 유형을 분석하여 블록 프로그래밍 언어에 적용할 수 있 도록 오브젝트/스프라이트 수준과 블록 수준에서 각각 12개와 16개로 제안한다. 또한 본 논문에서는 사례 연구를 통해 제안된 뮤테이션 연산자가 오류가 포함된 프로그램을 체계적으로 생성할 수 있음을 확인하였다.

Currently, programming education is delivered through various methods including programming to enhance problem- solving skills. Among these methods, a debugging based approach in which errors in faulty programs are detected and corrected, is also an useful and important means of improving logical reasoning and problem-solving abilities. Generating programs that contain errors is crucial for effective debugging-based instruction, existing studies has mainly focused on analyzing errors which occur during programming, and there is relatively little research on generating errors in educational block programming languages. In this paper, we propose mutation operators for educational block programming language to effectively support debugging by generating programs with errors. We analyzed mutation operators used in conventional programming languages and identified occurring error types, subsequently defining a set of mutation operators applicable to block-based programming languages. The proposed mutation operators are organized into two groups which consist of 12 and 16 operators respectively. We also performed a case study to demonstrate that the proposed mutation operators can systematically generate programs containing errors.

본 연구의 목적은 상업스포츠시설 운영자의 SNS활동이 고객과의 관계지향활동, 관계몰입, 관계만족에 미치는 영향을 체계적으로 규명하고자 하였다. 이를 바탕으로 상업스포츠시설 운영자의 SNS활동을 통하여 효과적인 고객과의 관계유지 및 신규고객창출을 이끌어내기 위한 기초적인 자료를 제공하는데 연구의 목적을 두었다. 연구문제를 해결하기 위하여 연구대상은 상업스포츠시설 운영자의 SNS정보를 받아보고 있는 고객을 대상으로 선정하였고, 온․오프라인의 설문지를 연구보조자 1인과 연구자가 직접 해당 상업스포츠시설의 방문과 온라인 메시지를 통하여 설문조사를 실시하였 다. 총 227개의 설문지를 배포한 후, 신뢰성이 결여된 10부의 설문자료는 제외하고 최종 217부를 자료 처리하였다. 자료 분석은 SPSS WIN 24.0을 활용하여 기술통계, 빈도분석, 상관분석 및 신뢰도 분석을 실시하였다. 또한, 연구모형의 구조 적 관계를 검증하기 위하여 LISREL 8.80을 사용하여 확인적 요인분석과 구조방정식 모형분석(SEM: Structural Equation Modeling)을 실시하였다. 실증분석 결과 첫째, 상업스포츠시설 운영자의 SNS활동은 관계지향활동과 관계몰 입에 긍정적인 영향을 미치는 것으로 나타났다. 둘째, 상업스포츠시설 운영자의 SNS활동은 관계만족에 긍정적인 영향을 미치는 것으로 나타났다. 마지막으로, 상업스포츠시설 운영자의 관계지향활동과 관계몰입은 관계만족에 긍정적인 영향 을 미치는 것으로 나타났다.

This study was to explore the systematically identify the effect of SNS activities by operators of commercial sports facilities on customer relationship-oriented activities, immersion in relationship and satisfaction. The survey was get SNS information from the operator of a commercial sports facility. Except for ten questionnaires, final 217 out of 227 ones was statistically managed and SPSS 24.0 and LISREL 8.80 were used for statistical analysis. The result of this research was as follows. First, the social networking activities of the operators of commercial sports facilities are important for relationship-oriented activities and immersion. Second, SNS activities by operators of commercial sports facilities are important for satisfying relationships. Finally, the relationship-oriented activities and immersion of the operators of commercial sports facilities are important to the satisfaction of the relationship. Operators of commercial sports facilities shall carry out marketing that reflects customers' desire and necessity through continuous interactive communication with customers so that they can see low cost and high efficiency effects through SNS activities.

This study explores the use of a Deep Autoencoder model to predict depression among plant and machine operators, utilizing data from the Korean National Health and Nutrition Examination Survey (KNHANES, n=3,852). The Deep Autoencoder model outperformed the Logistic Regression, Naive Bayes, XGBoost, and LightGBM models, achieving an accuracy of 86.5%. Key factors influencing depression included work stress, exposure to hazardous substances, and ergonomic conditions. The findings highlight the potential of the Deep Autoencoder model as a robust tool for early identification and intervention in workplace mental health.

Visual inspection is regarded as one of the critical activities for quality control in a manufacturing company. it is thus important to improve the performance of detecting a defective part or product. There are three probable working modes for visual inspection: fully automatic (by automatic machines), fully manual (by human operators), and semi-automatic (by collaboration between human operators and automatic machines). Most of the current studies on visual inspection have been focused on the improvement of automatic detection performance by developing a better automatic machine using computer vision technologies. However, there are still a range of situations where human operators should conduct visual inspection with/without automatic machines. In this situation, human operators’performance of visual inspection is significant to the successful quality control. However, visual inspection of components assembled into a mobile camera module belongs to those situations. This study aims to investigate human performance issues in visual inspection of the components, paying more attention to human errors. For this, Abstraction Hierarchy-based work domain modeling method was applied to examine a range of direct or indirect factors related to human errors and their relationships in the visual inspection of the components. Although this study was conducted in the context of manufacturing mobile camera modules, the proposed method would be easily generalized into other industries.

본 연구에서는 해상교통관제사의 역량기반 교육훈련과정 개발을 위한 기초연구로선임 해상교통관제사와 신임 해상교통관제사의 직무역량을 관제 시뮬레이터를 활용하여 측정하고 분석하여 객관적인 해상교통관제사의 역량모델을 구축하고자 하였다. 본 연구에서 해상교통관리역량을 측정하기 위해 ‘사고 발생횟수’와 ‘관제 후 충돌시간(Time-To-Collision After Control)’을 측정 변인으로 선정하여 분석하였다. 분석결과 선임관제사와 신임관제사의 ‘사고발생률’의 차이는 통계적으로 유의하게 나타나지않았으나, ‘관제 후 충돌시간’의 경우 복잡한 상황에서 선임관제사가 신임관제사보다더 빠르게 관제한다는 것을 알 수 있었다. 이는 복잡한 상황에서 선임관제사가 신임관제사보다 상황을 빠르게 파악하고 판단하여 관제를 한다는 것을 의미한다. 이러한결과는 해상교통관제사의 해상교통관리역량 중 복잡한 상황에서 관제대상 선박을 빠르게 식별하고 조치할 수 있는 선박 교통 위험예측역량과 비상상황 대응역량을 중심으로 역량기반 교육과정을 설계해야 한다는 것을 시사한다.

The purpose of this study is to establish an objective competency model of vessel traffic services (VTS) operators through measuring and analyzing job competency of senior and new VTS operators through VTS operating simulator, as preliminary research to develop competency-based education and training curriculum for VTS operators. ‘The number of accident occurrence’ and ‘time-to-collision after control’ have been selected as measuring variables and analyzed to measure vessel traffic management competency. As a result, there has been no statistical significance in the difference in ‘the number of accident occurrence’ between senior and new VTS operators. When it comes to ‘time-to-collision after control,’ however, it has appeared slower for new VTS operators than that for senior VTS operators under complicated circumstances. It can be translated that senior VTS operators can carry out operation by understanding situations and making decisions more quickly in the complex situations than new VTS operators can. According to the results, it can be considered that competency-based training curriculum should be designed based on competency in predicting danger in vessel traffic and competency in response for emergency situations which helps the operators identify and take actions to ships for VTS in a complicated situation, out of several factors of vessel traffic management competency.

2013年10月25日，中国第十二届全国人大常委会第五次会议通过了《关于修改<消费者权益保护法>的决定》，对《消费者权益保护法》进行了修正（以下简称修订后的消保法），新法自2014年3月15日生效。这是在消保法自1993年制定后，时隔20年的一次“大修”。修订后的消保法增加了很多新的制度，其中大量的是针对经营者民事责任作出的新规定。修订后的消保法规定的经营者民事责任，是经营者在经营活动中，违反经营者的义务，侵害消费者合法权益，造成消费者损害，应当承担的民事责任，包括违约责任和侵权责任。从修订后的消保法来看，经营者民事责任的请求权主体有消费者、农民、其他受害人。经营者民事责任的责任主体有经营者、企业分立或合并后的责任主体、表见经营者。修订后的消保法明确了中国消协和省级消协有权提起公益诉讼，还规定了经营者民事责任请求权的举证责任倒置原则。对于经营者违约责任，修订后的消保法做出了一些新的规定，也保留了原来有的一些规定。综合起来，修订后的消保法规定的经营者违约责任包括以下六项内容：一是提供商品或者服务不符合质量标准的解除合同责任；二是对经营者提供格式条款的效力作出具体规定；三是增加规定远程销售商品的消费者反悔权；四是继续坚持展销会、租赁柜台的不真正连带责任；五是增加网络交易平台的附条件的不真正连带责任；六是继续坚持预付款责任。对于修订后的消保法在规定经营者的侵权责任方面，既有新的规定，也有坚持原有制度的规定。主要有以下五个方面：一是经营者侵害消费者个人信息的侵权责任；二是经营者应当承担的召回义务；三是经营者应当承担的产品责任；四是广告经营者、发布者的虚假广告责任；五是经营者的违反安全保障义务侵权责任。对于修订后的消保法关于经营者民事责任的承担作出了一些新的规定，也重申了其他法律关于民事责任的规定。一是坚持了关于人身损害赔偿责任的规定；二是修改和完善了侵害人格尊严、人身自由或者个人信息的责任；三是新增加了经营者的精神损害赔偿；四是完善了财产损害赔偿责任；五是加重惩罚性赔偿责任；六是确认了民事赔偿责任的优先权保障。