• Korean Journal of Poultry Science
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• v.20 no.1
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• pp.43-54
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• 1993

Egg production in Korea was 393 thousand M/T in 1990. More than 10 thousand M/T egg was imported and the amount imported has increased every year. Despite consumption tendency of increasing processed food, creation of additional demand is not likely because domestic egg consumption mainly depends upon table eggs. Processed eggs for marketing in Korea could be classified into two kinds. One is primary processed eggs including liquid eggs and egg powders. The other is secondary processed eggs which are further processed such as egg flake and egg curd. In addition to the above egg products, specific nutrient fortified eggs are produced through the modified feed formula and breeding techniques. The technologies developed so far including Korean patents are introduced. Convenient foods using egg and nutrient controlled eggs will be popular in the near future. For example, low cholesterol egg and polyunsaturated fatty acid fortified egg will be produced to meet the consumer demand. However, facing problems such as introducing egg quality grading systems and extending the short shelf-life of washed eggs should be solved as well.

• Journal of Digital Convergence
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• v.12 no.2
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• pp.173-182
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• 2014

The government aims at promoting the national growth and heightening efficiency through the creativity economy. This study focus on the effectiveness(difference of the tax bearance) of tax-aid system(tax-reduction and tax-deduction) for the venture firms and small & medium firms. Sampling of this study was collected through what had been recorded to the enterprise information service of Korcham(venture firms), DB of Small & Medium Business Administration Authority from 2010 to 2012, and opened information of the KOSDAQ Association. The results were as follows. Firstly, There exists differences in the tax bearance rate between the tax-aided corporation and the tax-nonaided corporation through venture firms and small & medium firms. Secondly, Venture firms were investigated to bear low tax-bearance rate in contrast to Small & Medium Firms. The results of this study shows that the national tax-aided system is effective, and can be led to another new politics alternatives.

• The Korean Society of Law and Medicine
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• v.20 no.2
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• pp.231-260
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• 2019

Following the last issue, we summarized the major medical judgments in 2018. Especially, efforts have been made to introduce as many judgments as they relate to the obligation to explain. This is because the limits of the court's judgments were so diverse that it was unknown. Regarding the extent of damages, attention should also be paid to cases where the cost of care is recognized as a large amount, and cases where the memorandum is effective for the increased cost of treatment. The rulings related to the payment and deduction of medical expenses were the most discussed, although the description was small. The case of multi-institutional operation of medical institutions is an interim decision, but it is a case of interest in the medical community, and regarding uninsured medical expenses, cases of discretionary abuse have been reduced compared to the past, but are still significant.

• Journal of Korea Technology Innovation Society
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• v.21 no.2
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• pp.663-683
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• 2018

This study aims to analyze the effectiveness of R&D tax credit for SMEs. We surveyed to collect the information on firm's financial statements and R&D tax credit during 2014-2016, and implemented fixed effect model, random effect model and panel negative binomial model. The results show that the effect of R&D tax credit is 5.3 times larger in terms of R&D expenditure and 4.3 times bigger in terms of number of researchers than that of R&D subsidy. In addition, the effect of tax credit on non-metropolitan area companies is higher than that in the metropolitan area. Based on these results, we suggests three ways to improve the R&D tax incentive system for SMEs; To convert unused R&D tax credit of the start-ups to tax points, to exempt the minimum tax rate on R&D expenditure in equipment, and to unify the operation of various R&D tax credit institution.

• Proceedings of the Korean Society of Dyers and Finishers Conference
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• 2011.11a
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• pp.45-45
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• 2011

최근 환경과 건강에 대한 관심이 증대되면서, 복합기능을 갖는 다기능성 섬유에 대한 요구가 증대되고 있는 실정이다. 일반적으로 기능성은 마이크로캡슐이나 후가공제를 이용하여 일반 섬유 제품에 적용하고 있다. 마이크로캡슐이나 후가공제가 적용된 일반 섬유제품은 일상생활 속에서의 마찰 및 세탁 등으로 인해 기능 저하가 발생된다. 이러한 문제점을 개선하기 위해 특수 방사 기술을 이용하여 다기능성을 갖는 섬유 제조 기술이 개발되고 있다. 다기능성 섬유소재 및 응용제품은 그 제조 공정성이 우수하고, 염색 가공 등의 후 공정 조건에 의해 기능성 저하를 초래하지 않고, 지속시간이 오래 유지해야하는 조건을 만족해야한다. 이러한 기능성 저하 문제를 해결하고 내구성 향상 및 기능성의 지속 시간을 오래 유지하기 위하여 복합 방사 기술을 이용하여 이형 단면 원사, Sheath-Core 단면 원사 등이 개발되고 있다. 개발된 기능성 원사의 경우 일반 원사와 다른 형태의 염색성을 보일 수 있으며, 염색 온도 및 염색 시간 등 염색 조건이 달라질 수 있다. 본 연구에서는 식물 등에서 추출한 천연 항균 유기물을 마이크로캡슐화하여 이형단면의 심부에 담지된 형태인 Sheath(Nylon: 50%)-Core(PP MB: 50%) 원사의 염색성 평가 시험을 실시하였다. 시험 방법은 Sheath-Core 원사와 일반 Nylon 원사와 염착 거동 시험을 통해 비교해 나타냈고, 염색 전 후의 물성을 비교해보았다. 또한 염색성 평가 시험을 토대로 기능성 원사의 염색 온도와 시간에 따른 색차 비교 시험을 통해 기능성 원사의 염색 조건을 선정하는 시험을 실시하였다.

• 월간 기계설비
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• s.287
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• pp.65-67
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• 2014

'하도급 거래 공정화에 관한 법률' 법률이 일부 개정되어 지난 5월 28일 공포되었다. 이 법령은 오는 11월 29일부터 본격 시행된다. 개정된 주요 내용은 ${\Delta}$계약체결일로부터 30일 이내에 원사업자는 수급사업자에게 공사대금지급 보증 ${\Delta}$공사대금 지급수단이 어음인 경우 만기일까지, 어음대체 결재수단인 경우 하도급대금 상환기일까지 대금지급 보증 ${\Delta}$공사이행 중 원사업자가 공사대금 지급보증 사유 소멸 시 소멸일로부터 30일 이내에 공사대금 지급보증(다만, 일정한 경우 보증 제외) ${\Delta}$원사업자가 수급사업자에게 공사대금 지급보증을 하지 않은 경우 수급사업자가 한 계약이행 보증을 청구할 수 없도록 했다. 이로써 그동안 어음 수령으로 보호받지 못했던 대금지급 보증을 받을 수 있게 되었고 원사업자의 대금지급보증 면제사유(신용등급 A 이상, 발주자 대금직접지급, 한 건의 공사금액이 천만원 이하)가 소멸된 경우에도 30일 이내에 대금지급 보증을 해주는 등 대금지급 보증 범위가 넓어져 보증금을 원활히 받을 수 있게 됐다. 또한 원사업자가 대금이행 보증을 하지 않을 경우 하수급인의 계약 불이행을 사유로 계약이행 보증을 청구할 수 없는 조항이 신설되어 앞으로 대금지급보증 교부율이 높아짐은 물론 하수급인에 대한 보증을 주로 하는 대한설비건설공제조합의 보증 리스크 감소 효과가 기대된다. 대한설비건설협회(회장 이상일)와 대한설비건설공제조합(이사장 김기석)은 그동안 대부분의 하도급업체인 회원 및 조합원사의 권리보호와 원도급자의 불법 불공정 하도급 거래행위를 개선하기 위해 국회, 국토교통부, 공정거래위원회 등 관련부처에 지속적으로 건의하며 제도개선을 추진해 왔다. 이같은 협회와 조합의 공동노력에 의해 이번에 공정거래위원회에서 일부 개정한 것이다. 개정된 하도급거래 공정화에 관한 법률은 다음과 같다.

• Korean Journal of Construction Engineering and Management
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• v.20 no.5
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• pp.12-20
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• 2019

This study analyzes and suggests improvement direction for the problems of housing related market laws and policies that cause sudden changes according to the application criteria. These laws and policies include income deduction from housing subscription, monthly rent loan for housing stability, high price house, penalty points from poor quality construction, and real estate brokerage commission. Each has one or more specific values that decide application criteria causing noticeable different results. Benefit or loss can be decided when an application range is changed by a small difference of the application value near to the boundary. This study suggest to use equations instead of a certain values to remove those sudden changes and to make them steadily increasing slopes which can be lines or curves. The concept can be applied to other laws and policies that have significantly different results between criteria.

• Product Safety
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• s.190
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• pp.54-57
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• 2009

법인사업자는 전세세금계산서 의무발행 대상자로 2010년 1월1일부터 전자세금계산서를 발행 전송하여야 하고 전제세금계산서 전송분에 대해서는 세금계산서합계표 제출 및 세금계산서 보관의무를 면제하며 교부건당 100원의 세액공제(연간한도 100만원)을 해 드립니다. 반면 전자세금계산서를 미교부하거나 미전송한 경우에는 가산세가 부과됩니다. 전자세금계산서 관련 진행사항은 국세청 홈페이지 및 각 홍보매체 등을 통하여 지속적으로 알려드릴 예정이며 거래상대방인 법인 및 개인사업자가 전자세금계산서를 수신할 수 있는 E-mail 등을 사전에 확보하는 등 제도 시행을 위한 준비에 적극 참여하여 주시고, 기타 제도관련 궁금한 점이나 자세한 문의사항은 연락주시기 바랍니다.

• International Journal of Highway Engineering
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• v.15 no.3
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• pp.37-44
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• 2013

PURPOSES: This study is to develop the deduct value curves for the calculation of pavement condition index of asphalt airfield pavement. METHODS: To develop the deduct value curves of asphalt airfield pavement, panel rating was conducted to decide the pavement condition based on pavement distress type, severity, and density. RESULTS: Results show that standard deviation of deduct values by panel rating is increased at higher severity level and as damage density increases. The deduct value of alligator cracking show the highest. CONCLUSIONS: The deduct value curves based on panel rating could be used without existing problems which were occurred in Shahin's method.

• Journal of Preventive Medicine and Public Health
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• v.12 no.1
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• pp.99-106
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• 1979

Accessibility to medical facilities and personnels has been known as one of important determinants of medical care utilization. This study attempted to identify the effects of medical accessibility in terms of geographical distance and occupational opportunity to the medical utilizations. Two-year-experiences of Yonsei University Health Insurance Cooperatives were used as the sources of data. Out patient utilization patterns of 713 members sampled from 4,352 members of Health Insurance Cooperatives were analyzed in order to identify the effects of medical accessibilities. Findings: 1 Average clinic visit rate of Yonsei Health Insurance is 1.66 per person per year. 2. The utilization rates of geographically more accessible group were 33% higher than that of less accessible group. 3. No marked difference in clinic visit rate were observed between medical and non-medical personnel and their family members. 4. Clinic visit rates among occupationally accessible group were slightly higher than those of less accessible. The utilization rate was more sensitively changed by the insurance policy changes in occupationally accessible group.