• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Korean Journal of Food Science and Technology
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• v.50 no.4
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• pp.377-382
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• 2018

An HPLC method was developed to quantitate a marker, oxyresveratrol (ORT), for the standardization of mulberry branch extracts (MBE) as a functional ingredient. HPLC was performed on a $C_{18}$ column with a gradient elution using 0.05% $H_3PO_4$ and acetonitrile at a flow rate of 0.8 mL/min, and detected at 320 nm. The HPLC method was validated according to Korea Food and Drug Administration (KFDA) guideline of analytical procedures with respect to specificity, linearity, accuracy and precision. Calibration curve of ORT showed high linearity ($R^2=1$), and limits of detection and quantification were 0.3 and $1.0{\mu}g/mL$, respectively. Relative standard deviation values from intra-and inter-day precision were less than 3.52 and 4.70%, respectively. Recovery rate ranged from 97.64% to 103.69%, and ORT content in MBE was approximately 3.78%. These results suggest that the HPLC method developed for the analysis of ORT in MBE is simple, efficient, and could contribute to the quality control of MBE.

• Journal of Korea Technology Innovation Society
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• v.17 no.1
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• pp.95-123
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• 2014

Recently, as the role of science and technology in social domain is more increased and the creative economy becomes a important matter in national development strategy, it is necessary that the improvement of legal system on science and technology for efficiently responding to paradigm shift into Innovation driven science and technology policy. Especially, The Framework Act On Science And Technology as a general and basic norm on science and technology policy is necessary to revise in systematic and substantial aspect in order to correspond with changed environment and current of the times. The Framework Act On Science And Technology was established in 2001 and revised several times, but substantial amendment reflecting the political facts as the need to demand was insufficient because it was revised only related with restructuring the government organization and changing the S&T Policy Coordinating Committee system. And therefore, this paper aims to review the problems and complementary factors and suggest the improvement draft on The Framework Act On Science And Technology. According to study, the revision methodologies are following : first, the Chapter and Paragraph of the law should be restructured to improve the systemicity, next the comprehensiveness, effectiveness, connections with related special laws and compatibility of the law should be complemented by adding the new provision or amending the inadequate provision to improve the position and function as a general and basic norm.

• Journal of the Korean GEO-environmental Society
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• v.20 no.11
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• pp.11-22
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• 2019

Limit state design (LSD) and allowable stress design (ASD) are two main types of soil nailing design methodologies. In the LSD method, stability is determined by applying individual coefficients to ground strength, working load and etc. The ASD method calculates the safety factor and compares it with the minimum safety factor to determine the stability. The global design trend of soil nailing system is changing from the ASD method to the LSD method. The design method in Korea still adopts the ASD philosophy while others mostly do the limit state design. In this study, four soil nail design methods, 'FHWA GEC 7' in U.S. (2015), 'Clouterre' in France (1991), 'Soil nailing - best practice guidance' in U.K. (2005), 'Geoguide 7' in Hongkong (2008), and 'Design guide for slope in construction work' in Korea (2016) were applied to the evaluation of the stability and the results were analyzed comparatively in brief. It is revealed that the design method of 'the overall stability of soil nail walls' in Korea is the most conservative and next those by FHWA, Clouterre and CIRIA become more conservative in order. However, the difference of results obtained from FHWA and Clouterre is negligible. Also, this study found out that efforts to improve domestic design criterion are needed.

• Korean Journal of Materials Research
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• v.7 no.4
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• pp.339-346
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• 1997

회전 불밀에 있어서 볼의 운동을 비선형 spring과 비선형 deshpot로 구성된 Kelvin모델을 사용한 DEM(Distinct Element Method;개별요소법)에 의하여 2차원으로 해석하였다. 모델에 있어서 점성계수는 볼과 밀벽사이의 반발실험 데이타로 부터 결정하였다. 각볼의 동적인 운동은 비선형 점탄성과 Newton의 운동법칙를 기초로하여 모사되었다. 밀이 회전하는 동안 볼의 궤적과 동적인 운동은 실제 실험에 의한 밀내에서의 볼의 운동고 잘 일치하였다. 본 연구에서 제안된 모델 시뮬레이션은 회전 볼밀내의 실제의 3차원인 볼의 운동에 대한 해석에 중요한 단서가 될 수 있었다. 볼의 운동고 운동에너지는 회전 볼밀의 속도와 볼의 충진율에 의해 크게 영향을 받았다.

• Tunnel and Underground Space
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• v.13 no.5
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• pp.403-411
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• 2003

Controlled tunnel blasting by deck charge was suggested and simulated by PFC and FEM analyses. Analyzed results showed that suggested method is efficient in fragmentation and able to decrease in vibration level because of decreased amount of charge per delay and dispersion of deck charge. This phenomena was explained by failure mechanism and proved that it can be successfully applied to tunnel blasting.

• Environmental and Resource Economics Review
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• v.6 no.2
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• pp.259-274
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• 1997

본 논문은 쓰레기종량제 하에서 가격유인책 및 다른 사회 경제적 변수가 가정의 쓰레기발생과 재활용품배출에 미치는 효과를 분석하고 있다. 개별 가정설문자료를 이용하여 가정의 쓰레기발생과 재활용품배출에 대한 구조적 방정식을 3단계 최소자승법으로 추정하였다. 추정결과 가계소득과 가족 수는 쓰레기발생량에 정의 관계로 영향을 미치며, 재활용품배출량은 가정주부의 시간가치와는 역의 관계를 가지고 교육수준과는 정의 관계를 보이고 있다. 쓰레기봉투가격의 인상은 쓰레기발생량에는 영향을 주지 않고 재활용품배출량의 증가를 통해 쓰레기수거서비스에 대한 수요를 감소시키는 것으로 나타난다. 가정에서 분리수거를 통해 재활용할 수 있는 잠재적 재활용가능량은 정부의 재활용품목의 지정 및 재활용기술에 의해 제한되기 때문에 쓰레기가격의 대폭적 인상을 통해 쓰레기수거서비스의 감소를 유도하는 것은 한계가 있는 것으로 보인다.

• Journal of the Korean Chemical Society
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• v.39 no.2
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• pp.28-81
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• 1995

Inductively coupled plasma atomic emission spectrometry was used for the determination of all 14 rare earth elements (REE) in geological materials. Samples were decomposed by using acid digestion followed by alkaline fusion. Group separation of the REE was achieved by solvent extraction with TOPO (trioctylphosphine oxide) and back extraction into HCl. The results for standard rock sample, AGV-1, showed a good agreement with those obtained by US Geological Survey as well as reported values in other articles.

• 한국정보교육학회:학술대회논문집
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• 2010.01a
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• pp.181-185
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• 2010

본 연구는 시 청각 장애인의 정보격차 및 정보 불평등 문제를 해소하기 위해 장애인 정보화 교육의 문제점을 살펴보고 개선 방향을 제시함으로써 향후 장애인 정보화 교육이 보다 효율적으로 시행될 수 있도록 하는데 그 목적이 있다. 시 청각 장애인에게 정보 격차 해소를 위한 교육은 지속적으로 시행되고 있으나 정보화가 진행될수록 신체적 결함으로 인한 정보소외는 존재할 수밖에 없다. 이런 문제점을 극복하기 위해서는 첫째, 시 청각 장애인에게 정보화 교육 기회를 확대해야 한다. 둘째, 장애 특성을 고려하여 개별화 교육을 실현할 수 있도록 정보화 교육과정 및 교수법 개발을 개발해야 한다. 셋째, 교육과정의 정기적인 지도 점검이 요구된다. 넷째, 보조공학 기기 및 S/W에 대한 지원 및 개발을 강화해야 한다. 마지막으로 시 청각 장애인 정보화 교육 과정의 표준화 작업이 매우 시급한 실정이다.

• Proceedings of the Korean Society for Rock Mechanics Conference
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• 2001.03a
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• pp.118-131
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• 2001

우리 나라의 양수발전소는 지금까지 단일공동을 굴착하였다. 그러나 양양 양수발전소는 두 개의 대공동 즉, 발전소와 주 변전소로 구성된다. 이 경우 공동 구조물의 안정성, 특히 두 공동사이에 형성되는 암주를 영구적으로 안전하게 유지 할 수 있도록 보장되어야 한다. 본 연구에서는 개별요소법을 이용하여 두 공동과 암주의 구조적 안정성을 평가하였으며, 구성모델로 Barton-Bandis의 절리모델을 이용하였다. 현지 암반의 초기응력, 자연절리면의 거칠기계수 불연속면의 공간적 분포 특성과 같은 중요한 요인들은 현지 조사를 통하여 구하였다. 이외에 두 가지 경우 즉, 무보강과 보강의 경우 지보시스템의 최적화를 분석하였으며, 또한 보강효과를 검토하였다. 연구결과 보강의 경우 수평변위와 절리의 전단변위가 감소되었으며 암주내 이완영역 역시 감소됨을 확인하였다. 두 공동사이에 있는 약 36m 두께의 암주에 적절한 보강조치를 취하여 안정성을 확보할 수 있었다.