Research works

Income Reconstruction under the U.S. Income Tax System

대한민국의 조세부과는 조세법률주의 및 근거과세주의를 원칙으로 한다. 그러나 모든 납세자가 신뢰할 수 있는 장부를 갖추기는 현실적으로 불가능하므로 이러한 무기장 납세자에게도 과세권을 확보하기 위한 보충적 제도로서 추계과세제도가 운영되고 있다. 소득세법상 추계과세는 주로 국세청장이 고...

Microstructural evolution and mechanical behavior of Mg-Li alloy fabricated by cold metal transfer wire arc additive manufacturing

A thin-walled Mg-8Li-3Al-2Zn-0.5Y alloy component was manufactured by cold metal transfer wire arc additive manufacturing (CMT-WAAM). Particular attention was given to elucidating how the intrinsic thermal history during deposition influences the microstructure evolution and the...

Transform-to-thrust reactivation of a fossil back-arc spreading system: Evidence from marine magnetic anomalies in the East Sea (Japan Sea)

Transform faults contain rheological weaknesses that can be reactivated into either divergent or convergent boundaries, depending on tectonic stress regime. While rifting triggered from transform fault is well documented, geophysical evidence demonstrating compressional reactivat...

Consumer Decision‐Making Styles Across Product Involvement Levels: A Mixed‐Methods Study of Online Flash Sale Events

ABSTRACT Online flash sale events create urgency, scarcity and deep‐discount conditions, yet little is known about how consumer decision‐making styles vary across product involvement levels and how they are associated with situational involvement. Grounded in consumer decision‐ma...

Metabolitic and transcriptional network in seeds germination of Ephedra sinica by inoculating with endophytic Fusarium citricola of mutualistic symbiosis

The poor germination of seeds from the renowned medicinal plant Ephedra sinica poses a significant challenge in production. An endophytic fungus was isolated from the roots of E. sinica , named Fusarium citricola (EBS-22), which exhibits seed germination-promoting activity. Howev...

TEMPOL improves the post-thaw sperm quality in Zhikong scallops Chlamys farreri

Previous study demonstrated that the post-thaw sperm performance was significantly affected by the disturbance of antioxidant defense system due to the overproduction of reactive oxygen species (ROS). The present study examined whether such a disturbance could be mitigated by the...

Treaties and the Reconfiguration of State Sovereignty in Morocco after Independence: Focusing on Territorial Reconfiguration and the Right to Self-Determination in Tarfaya, Ifni, and Western Sahara

본 연구는 1956년 모로코의 독립부터 1991년 서사하라 휴전감시체제의 형성에 이르기까지 조약과 국제법적 문서가 국가주권의 회복과 영토 재편 과정에서 수행한 기능과 그 한계를 분석한다. 1912년 이후 모로코의 주권을 제한하였던 보호령 체제는 1956년 프랑스 및 스페인과의 독립 관련 합의를 통하...

Evaluating digestate-based fertigation strategies for sustainable forage maize production

The Atlantic Arc, traditionally marked by a temperate oceanic climate with regular rainfall, is now experiencing reduced and irregular precipitation along with longer summer droughts due to global warming. These shifts pose a growing threat to forage maize ( Zea mays L.) producti...

Next-generation medical nanorobotics: biohybrid systems, AI-guided navigation, and clinical translation challenges

Medical nanorobotics advances nanomedicine by integrating nanotechnology and intelligence into active platforms capable of performing active navigation, real-time monitoring, and controlled therapeutic payload release. This review discusses the design approaches for targeted drug...

Incorporating Mg into Al-based supports to modulate metal-support interactions for enhanced H2 productivity and selectivity in Ni-catalyzed aqueous-phase reforming

Aqueous-phase reforming (APR) of biomass-derived oxygenates provides a sustainable route for hydrogen production. Owing to their multifunctionality, Ni-based catalysts have been widely studied; however, these catalysts are still limited by methanation side reaction that decreases...

Fluid-soil-structure interaction under oblique seismic incidence: Mechanisms governing offshore wind turbine foundation demand

Offshore wind turbines (OWTs) are located in marine environments where seawater, soft sediments and a stratified seabed modify incident seismic waves through reflection, refraction and conversion between P- and SV-wave (P/SV) modes, changing the amplitude, frequency content, and...

Seismic behavior of circular steel tube confined reinforced concrete column-steel beam frames considering the joint effect

Reliable beam-column joints and rational design methods are crucial to ensure the safety and economy of frames, particularly for steel-concrete composite structures. This study numerically investigates the seismic behavior of the frame consisting of circular steel tube confined r...

Exit, voice, and adaptive livelihood diversification: Reframing coffee abandonment as transformative climate adaptation in East Africa

Climate change adaptation discourse has a habit of casting smallholder farmers as passive recipients of interventions designed to keep them producing for global market demand. This framing obscures both farmer agency and the power relations embedded in sustainability governance....

Reflective–evaporative semi-flexible pavements for urban thermal regulation

Urban pavements influence heat exchange between transport infrastructure and the surrounding atmosphere, yet how surface evolution alters their cooling performance remains unclear. This study investigates the reflective–evaporative cooling of water-retentive semi-flexible pavemen...

A modular in-incubator microscope for longitudinal live-cell microscopy

Longitudinal live-cell imaging is valuable for characterizing morphological and phenotypic changes in biological systems. However, conventional approaches rely on manual microscope operation, which is labor-intensive, limits imaging frequency, and disrupts cellular environments....

Development of an infographic design framework for public communication of personalized cancer therapy

Personalized cancer therapy (PCT) has become a central paradigm in modern oncology, yet its core concepts-genomic variability, biomarker analysis, and next-generation sequencing (NGS)-based decision-making-remain difficult for the general public to understand. Improving visual co...

Legal Justification and Limitations of Passport Restrictions on High-Value and Habitual Tax Delinquents

국회에서는 고액·상습체납자의 체납액 징수를 강화하기 위한 수단으로 여권의 발급 또는 재발급을 제한하는 법률안이 지속적으로 제안되어 왔다. 그러나 여권은 국민의 해외 이동 및 체류와 밀접한 관련이 있는 수단이라는 점에서, 조세채무의 이행을 확보하기 위하여 여권 발급을 제한하는 것이 법적...

White Blood Cell Counting in Severely Leukopenic Samples on a Sysmex XN Hematology Analyzer: Analytical Performance Evaluation of Whole Blood Mode and Low White Blood Cell Mode

Background: /L. Methods: Precision of WBC quantification in the two modes was evaluated using four samples according to the European Federation of Clinical Chemistry and Laboratory Medicine (EFLM) criterion (CV% 5.6). Linearity was evaluated at five concentrations. The two modes...

Influence of cement- and gypsum-based construction waste on the processing and properties of ceramic tiles: A laboratory-scale study

Construction and demolition waste, CDW, represents one of the most abundant and often overlooked waste streams globally, posing both an environmental challenge and an opportunity for resource recovery. This study presents a systematic approach to valorise the mineral fraction of...

Calibration and crop-induced footprint dynamics of cosmic-ray neutron sensing in maize cropland

Cosmic-ray neutron sensing (CRNS) provides continuous, non-invasive estimates of field-scale soil water content, but retrieval performance depends on site calibration, crop growth, and temporal variation in the sensing footprint. This study combined five field calibration campaig...