• Proceedings of the Korea Technology Innovation Society Conference
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• 2017.11a
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• pp.715-721
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• 2017

기술거래 시장의 활성화에 대한 연구개발서비스 분야 종사자들의 관심이 높아지고 있으며, 특히 공공 및 민간 분야의 휴면 기술(특허)에 대한 이전 거래를 통해 불필요한 특허유지 비용을 줄이고 부가적인 기술료 창출 효과를 거둘 수 있다. 본 연구에서는 현재까지 기술이전(거래), 현물출자, 기술금융(융자, 담보대출) 등 다양한 목적으로 실무에서 활용되어 온 기술가치평가 모형의 한계점을 고민해 보고, 이에 대한 개선방안으로서 몬테카를로 최소자승법 기반의 확률론적 가치평가 모형을 제시한다. 기존의 가치평가 모형은 평가산출을 위한 입력변수의 확정적 값들에 기반하여 가치액이 산출되었으나, 대표적 기법인 현금흐름 할인법이나 로열티공제법의 경우 미래의 수익예상기간, 예상매출액 등에서는 불확실성(uncertainty)가 내재되어 있다. 따라서 특정 분포(distribution)에 대한 확률론적 가능성을 가정하고 이에 대한 수학적 최적화 논리로부터 몬테카를로 최소자승 관게에 의한 변수결정 및 가치평가액 산정을 할 수 있는 평가모듈을 개발한다. 향후 연구에서는 기 평가된 사례결과를 딥러닝(deep learning) 방식으로 학습하여, 발생가능성 높은 각 변수값의 범위들을 산출하고 이로부터 기술가치 범위를 추론하는 시스템을 개발하는 것도 가능할 것으로 기대된다.

• The Korean Journal of Emergency Medical Services
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• v.26 no.1
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• pp.119-127
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• 2022

Purpose: This study aimed to examine the necessity of administrative compensation insurance and claims cases during the emergency medical service process among administrative compensation insurance cases and suggests problems and improvement measures. Methods: We compared the details of administrative compensation insurance claims of 15 cities and provinces, excluding Seoul and Kwangju, from 2017 to 2020 by requesting details disclosure of the comprehensive deduction for administrative compensation in 17 cities and provinces across the country. Results: A total of 69 cases were compensated through the administrative comprehensive compensation deductions. There were 53 cases of damage that occurred at the field stage, 14 cases at the transfer and hospital stage, and two other cases. Conclusion: The 119 paramedics, which are the perpetrators, should be active in field activities and free from the psychological pressure caused by increased workload and litigation. Active compensation administration is required for damage cases occurring in the firefighting activities context.

• Journal of Korean Medical classics
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• v.19 no.4
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• pp.27-61
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• 2006

수당오대적대근의학발전유소적정책(隨唐五代적代근의學발展有소的政策), 기구(기구), 제도등축점완비료(制度等逐漸完비了). 저시기유정부발전의학교육적정책치득의정적공적(저時期由政府발展의學교育的政策値得의政的功적). 정규의학교육적방면상몰치전과의(定規의學교育的方面上몰置전科의), 안배교육과정(安排교育과程), 임용고시등구비구비료의학교적규모(任用考시等具비具비了의學교的規模), 영외발전료지방의학교육화의학보급(영外발展了地方의學보育和의學普及). 방포의방화지방요로상다착처방적조시백성의료제공방변(방布의方和地方要路上다着처方的조百姓의료提供方便), 야영향료의학화신적보급(也影향了의學和신的普及). 저시기의정상최현저적성과시제고본초학적지위적(저時期의政上最현著的成果是提高本草學的地位的). 태의서내설치료의학교육동시설치료전문약학교육(太의署內設置了의學교育同時설置了전문葯學교育). 이차정부이편수본초학적병반포전국위최초적약전(而且政府以編수本草學籍幷반布全국위最初的葯典). 저시기유정부법제화료의약관리방면적야시대대수획(저時期由政府法制化了의葯管理方面的也是大大收획). 수당이전몰형성의약관리화유소제도(隨唐以前沒形成의葯管理和有소制度), 규모(規模). 의생근거일정적법률근환자관계병엄가구관자기(의生根据一定的法律근患者관系幷엄可拘管自己). 수당오대의정흔다방면상탁유성효(隨唐五代의政흔多方面上卓有成效), 단시궁정의약기구적규모흔방대(但是宮廷의葯기구的規模흔방大), 인원과잉(人員과剩), 역궁정의관수공제(亦宮廷의官受控制), 불능발휘자기적능력(不能발揮自己的能力). 야불능발전위백성적의약기구(也不能발展위百姓的의葯기구). 인위정부불태중시의학(因위政府不太重시의學), 소이의생적지위잉시불고(所以의生的地位仍是不高). 나취시저시기의정적결점(那就是저시期의政的缺点).

• Journal of the Earthquake Engineering Society of Korea
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• v.2 no.4
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• pp.115-122
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• 1998

This paper presents the cyclic seismic performance of slip-critically designed, high-strength bolted-beam splice in steel moment frames. Before the moment connection reaching its ultimate plastic strength, unexpected premature slippage occurred at the slip-critically designed beam splice during the test. The experimentally observed frictional coefficients were as low as about 50% to 60% of nominal(code) value. Nevertheless, the bearing type behavior mobilized after the slippage transferred the increasing cyclic loads successfully, i.e., the consequence of slippage into bearing was not catastrophic to the connection behavior. The test result seems to indicate that the traditional beam splice design basing upon(bolt-hole deducted) effective flange area criterion may not be sufficient in developing the plastic strength of moment connections under severe earthquake loading. New procedure for achieving slip-critical beam splice design is proposed based on capacity design concept.

• Journal of the Korea Institute of Building Construction
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• v.20 no.3
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• pp.223-233
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• 2020

Problems related to wages in the construction industry, which directly affect the livelihood of workers, have caused other problems in maintaining skilled workers, such as decreasing the inflow of new laborers and increasing the outflow of the existing labor force, which has weakened the foundation of industrial production. Against this backdrop, this study aimed to improve the current wage calculation system in order to increase the inflow of new laborers and maintain the existing skilled workers. It is necessary to differentiate the minimum wage in the construction industry, which requires a high intensity of labor, by industry and occupation type. It is also necessary to establish standards for specifically calculating wages, such as holiday work and overtime pay. The standard of the current retirement mutual aid fund needs to be upwardly adjusted at the same time.

• Korean Business Review
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• v.20 no.1
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• pp.123-143
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• 2007

This paper empirically examines whether the tax effect of indirect tax reductions such as reserves deductible and direct tax reductions such as tax credits and tax reductions is significantly associated with value relevance. That is, direct and indirect tax reductions bear upon an increase in accounting earnings and decrease in cash outflows through reducing tax burdens. The empirical result in this paper shows that firm value is significantly related to the tax effect of reserves for business improvement and other tax reserves, which comprise parts of the book value of equity through tax benefits, but is not significantly related to the tax credits and reserves deductible as necessary expenses that comprise accounting earnings. This paper also analyzes the difference in value relevance between direct tax reductions and indirect tax reductions(That is, Hypothesis No.5). We find that there are no significant differences between direct tax reductions and indirect tax reductions. Because the regressive coefficients of direct tax reductions and indirect tax reductions are not significantly.

• Journal of Dental Rehabilitation and Applied Science
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• v.31 no.1
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• pp.33-44
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• 2015

Purpose: This study is to evaluate the clinical significance of the platform switching concept by comparing the marginal bone loss around platform-matched and platform-switched implants. Materials and Methods: Date of implant placement, diameter, length, implant-abutment connection type and absence of splinting prosthesis were investigated on patients who performed treatment with implant placement at Wonkwang University Dental Hospital Implant Center. To measure the marginal bone loss around implants, periapical radiographs of patient were used when implant was placed and when visited the center most recently by using the program, Emago advanced v5.6. Results: As a result of observing on 150 implants of 82 patients for 6 - 63 months, platform-matched implants showed $1.16{\pm}0.54mm$, platform-switched implants showed $0.68{\pm}0.27mm$ of marginal bone loss. Conclusion: It was considered that there is the positive effect to reduce marginal bone loss around platform-switched implants.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.4 no.2
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• pp.102-107
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• 2003

A new base expense .system is implemented to substitute the standard income ratio system which has been used for more than 50 years. A base expense system requires a rigorous documentary evidences of important expenses such as purchase cost, labour cost, or rent. In order to make a successful tax savings, it is necessary to know the critical factors affecting tax payment in a base expense system. In this article, operating mechanisms of the base expense system and tax strategy under this system are introduced. If base expense system is successfully implemented, it will contributes considerably to progress in inducing tax compliance of non book keeping professionals who earn relatively high income in Korea.

• Journal of Navigation and Port Research
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• v.32 no.5
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• pp.409-413
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• 2008

This study came to the following conclusions through the survey which was conducted to ocean leisure business runners to find out current business situation and the perceptions about the revised regulations the safety law of water leisure. This survey showed that most of the respondents agreed about receiving water safety training for regulated time when they obtain or renew their licenses. 63.5% answered that water safety training is needed. There was a considerable demand for registration system of leisure boots. 70.3% presented that registration system of private leisure boots should be introduced. It is confirmed that insurance is an essential fact for ocean leisure activities. 81.1% for leisure boots and 70.3% for non-leisure boots respectively answered that private insurance or fraternal insurance need to be imposed as a compulsory condition in case of accidents during ocean leisure activities.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.1 no.2
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• pp.135-155
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• 2006

The purpose of this paper IS to examine the differences of cognition between self-management and corporation in report and payment of Value Added Tax. And then We want to suggest the policy of improvements to reduce the resistance of tax-payer in V.A.T. Data was collected for 250 firms' samples from the self-employed and corporation in Daegu Seongseo Industry District. The main results of empirical study are as follows. First, Value Added Tax is not fair in all companies. But It couldn't find the differences between self-employed a d corporation in statistical meaning. Second, It was found the cooperatives generally think to pay the taxes in rule, but self-employed not do it in the report and payment of Value Added Tax. But we couldn't find the important differences between self-employed and corporation in statistical meaning. We propose to improve the polices of introduction of tax rates of multiples in the charging and to redesign the definition of a tax-payer of value added tax to reduce the resistance in report and payment.