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      • 강우시 불포화 토사사면의 간극수압 변화 특성

        심태섭,김선학,신태욱,이광모 朝鮮大學校 建設技術硏究所 2004 建設技術硏究 Vol.24 No.2

        This study manufactured model slope in soil. When it is rainfall. It experimented weathered granite soil to be distributed in korea mostly as dividing into two soil sample SP, SM, Moreover, inclination of slope(1:1~1:2) and rainfall strength (50~150mm/hr) divided into five step and it observed seepage behavior of slope according to inclination of slope and rainfall strength. It has manufactured six pore water pressure cells in the lower end of model soil box for measuring pore water pressure to be most important factor of slope failure and analyzed change of pore water pressure according to location of slope when rainfall is continued. Change of saturation depth according to experiment condition is measured through the whole soil box by eyes. In result, in case of being in different rainfall strength in sample inclination. The higher rainfall strength rises, The faster seepage of rain progresses. If angle become gentle from 1:1 to 1:2, The seepage velocity increase, too. If compared theoretical number to calculate by ◁수식 삽입▷ (원문을 참조하세요), that Lumb propose with seepage depth to be measured through indoor model test. As a result, Seepage velocity to measure actually is faster than seepage velocity by formula for Lumb to propose If angle become steep, If shows a tendency for pore water pressure to increase in slope angle from 1:22 to 1:1.5. But in angle from 1:1.5 to 1:1, If angle become steep, It shows a tendency for pore water pressure to decrease gradually as standardizing slope angle 1:1.5, According to rainfall strength increases from 50mm/hr to 150mm/hr. Pore water pressure increases in proportion to rainfall strength.es with the much increase of the pore water pressure.

      • KCI등재후보

        국세청 개혁조치에 대한 세무대리인의 평가

        심태섭 한국세무학회 2003 세무학 연구 Vol.20 No.2

        본 연구는 1999년 9월 제2의 개청을 선언하면서 그동안 국세청이 시행한 여러 가지 개혁조치를 평가하는 것을 목적으로 한다. 이를 위하여 서울지역에 개업하고 있는 세무대리인(공인회계사와 세무사)을 대상으로 설문조사 하였다. 본 연구는 우선 1999년 9월 이후 시행한 국세청의 30개의 개혁조치에 대해 세무대리인이 어떠한 평가를 하는 가를 측정하였다. 이러한 평가를 근거로 30개의 개혁조치를 요인분석을 통하여 8개의 요인으로 압축하였다. 본 연구의 응답자들은 이 8가지 요인중 “업무의 전산화”, “과세표준의 양성화”, “납세자 보호조치”, 그리고 “세무서 축소/개편”은 비교적 잘 진행되었다고 평가하였다. 이에 비하여 “공평과세”, “불필요한 신고의 축소”, “직원의 태도개선”, 그리고 “소규모사업자를 위한 제도신설” 조치는 다소 미흡했다는 평가를 하였다. 다음으로 이 8개 요인별 평가와 개혁에 대한 전반적인 만족도간의 관계를 회귀분석으로 구한 결과, “직원의 태도개선”, “세무서 축소/개편”, 및 “불필요한 신고의 축소”는 전반적인 만족도와 유의적인 관계가 “직원의 태도개선”있었다. 그런데 이 요인 중에서 및 “불필요한 신고의 축소”는 응답자로부터 좋은 평가를 받지 못하였으므로, 이 두 요인에서 국세청이 앞으로 보다 많은 노력을 하여야 할 것이다. 즉 국세청은 이 두 가지 요인에 속한 개혁조치들을 현재보다 더 개선한다면, 각종 개혁조치에 대한 평가도 나아질뿐더러 국세행정개혁의 전반적인 만족도도 향상될 수 있다는 것을 의미한다. The Korean Internal Revenue Service (KIRS) has implemented many changes to deliver better services to taxpayers since the KIRS declared "the second era of the KIRS" on September 1, 1999. This study evaluated 30 changes which the KIRS has initiated since then. Data were collected using questionnaires filled out by Certified Public Accountants or Certified Public Tax Accountants in S a u l who were registered as Korean tax preparers, and 270 questionnaires were analyzed by structural equation modeling using LISREL. Analysis of data showed that the 30 modernizing changes were categorized into 8 dimensions. The respondents evaluated higher the changes in "Computerization of KIRS services," "Reducing unreported taxable income," " Services for protecting taxpayers," and "Changes of KIRS organizational structure." In contrast, the changes in "Equitable tax imposition," " Reduction of redundant tax reports," "Changes in KIRS employees' attitude," and "New tax reporting system for low-income taxpayers" were not evaluated higher. Among the 8 dimensions of the KIRS changes, three dimensions (Changes in KIRS employees' attitude, Changes of KIRS organizational structure, and Reduction of redundant tax reports) had significant positive impacts on the respondents' overall satisfaction with KIRS modernizing changes. This result implies that the KIRS may need to focus its efforts more on these three dimensions, rather than on all dimensions of its changes, to improve its customer satisfaction.

      • PDA를 이용한 말뚝의 지지력에 관한 연구

        심태섭,주승완,최성열 朝鮮大學校 建設技術硏究所 1999 建設技術硏究 Vol.19 No.2

        When we make a civil construction of a lots models of architecture and building, there is coming into operation as a number of pile static and dynamic pile load test. And also it is taking the first consideration static loading to use loading methods of dead load, reaction pile and anchor. However, it is fact the pile load test sets up only for one target Because price and time which made extremely of a little constructed pile. And it does not have methods which decided permit load of foundation pile from the results of dynamic loading test. On the contrary, Pile Driving Analyzer can not even investigate the pile of whole bases that include driving construction drivability of pile, fitness of driving equipments, the soil condition, be rising pile owing to construct group pile, displacement change of bearing capacity's for pile following by the time elapsed, as well as judge all of subject but also it is able to manage of driving to gain a little bearing capacity's unless the pile damage somethings to incite decide without the object to determine of bearing capacity. It is possible for driving management and judge to fitness. It is able to inciting driving equipment and system, pile fit assembling. And able to get rid of an average error about arising of driving modeling or efficiency deduction. That is why using pile's input data of power an3 speed. On this research, it divided PCø400 (the first site) 4 place of spot piles and PHCø 400 (the second, third site) 4 place of spot PHC piles out of 8 piles load test 3 place of spot by using PDA. And then we earned conclusion by comparison and analysis about pile's ultimate bearing capacity, skin friction resistance range and volume, end bearing resistance, allowable bearing capacity, settlement by using CAPWAP, Davisson, Case method. The conclusion is as following. 1) The CASE method's numerical value of pile's ultimate bearing capacity is a little more than CAPWAP's analysis. the scope is 516% degree. 2) The rate of Divided safety factor allowable bearing capacity numerical value is turned out 1-11% more than the rate of total safety factor allowable bearing capacity. 3) Allowable bearing capacity numerical value by CAPWAP's analysis is 67% of allowable bearing capacity numerical value by Davisson method.

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