• Journal of Sericultural and Entomological Science
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• v.24 no.2
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• pp.85-91
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• 1983

본 보고는 1981년 국제견사협회가 불란서리온에서 개최되었을 때 제일차 보고를 기술연구분과위원회의에서 발표된 바 있는데 당시의 반응이 좋았었고 동시에 신규로 생사검사방법을 위임받은바 있는 스위스 측 대표로부터 제일차보고를 좀더 구체적으로 설명하여 달라는 요청을 받아 제이차 보고를 1982년 영국런던에서 개최된 바 있는 제15차 국제견사대회에서 재차 발표하게 되었다. 본 보고는 복잡을 피하기 위해 삼각법에 의한 이론전개 대신 XY축 직각좌표수식으로 이론을 전개하여 더욱 명확하게 이해 할 수 있도록 작성되었으며 스위스 대奈표도 이제는 확실히 알게되었다는 언급을 받게되었다. 한편 본 연구에 대한 고찰부문은 한국잠사학지 제22권 제2호 제22면을 참고하여주기 바란다. 본 연구에서 얻어진 요약은 다음과 같다. 1. 본 연구에서 생사검사결과와 그들로 만들어진 견직물 품위사이의 관계를 조사한 결과 타원형태의 이차곡선관계가 있음을 알았다. 2. 이러한 관계를 근거로 하여 생사검사등급간의 급간치를 검사항목별로 산출할 수 있는 표준벌점 parameter표를 작성하였으며 이것을 최병희 표준벌점 parameter라 명명하였고 다음과 같은 parameter가 작성 되였다. 3. 실제 생사검사 등급매기 표를 작성하는데는 다음과 같은 단계를 밟아서 이루어진다. (A) 가급적 많은 생사검사하구를 상대로 하여 E격부터 6A격에 이르기까지의 검사결과를 이용하여 각 검사항목별로 평균치와 표준편차를 정확하게 조사한다. (B) 각 검사항목에 대한 통계적 최대치와 최소치는 평균치에다 4배양의 표준편차 값을 가감하여 산출한다. (C) 각 검사항목에 대하여 통계적 개차(R)는 8배양의 표준편차로 하고 표준벌점의 산출에는 위에 제시한 parameter표 수치와 곱셈해서 얻는다. (R$\times$parameter) (D) 사조반 사조반열등 대중절 및 소절열등과 같이 백분율로 결과 표시되는 검사항목에 대하여는 최대치에서 표준벌점을 공제한 것으로 표시한다. (E) 생사섬도편차 및 최대편차와 같이 실벌점으로 표시되는 검사항목은 최소치에다 표준벌점을 가산해서 얻어진다. 4. 이상의 방법을 주요검사 항목에 한해서 반복함으로서 생사검사등급 매기표가 완성된다.

• Polymer(Korea)
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• v.33 no.2
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• pp.175-182
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• 2009

Waterborne polyurethanes (WPUs) based on isophorone diisocyanate and mixed polyols of poly(tetramethylene glycol) (PTMG)/polycarbonate diol (PCD) were synthesized. The variation of mechanical and dyeing properties and alkali resistance of the WPU films were analyzed according to the polycarbonate (PC) content. The tensile strength of the films increased and the elongation at break decreased with the PC content in the WPU film. The incorporation of PC component in the WPU film did not affect the alkaline hydrolysis behavior. The synthesized WPU solutions were used as impregnating resins for the production of PET artificial leathers. The prepared WPU resins showed the good color fastness to washing, rubbing, and light of the artificial leather fabrics. The improvement of the properties became greater with the PC content in the WPU resin.

• Journal of the Korea Institute of Construction Safety
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• v.2 no.1
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• pp.16-20
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• 2019

About 50% of disasters occurring at domestic construction sites are caused by the accidents not wearing personal protective equipment. Under the current statutes, employers are required to provide personal protective equipment and workers are required to wear personal protective equipment. However, there is insufficient compliance with wearing personal protective equipment on site. This study is about the measure of improving the system to the way of purchasing, wearing and managing personal protective equipment by individual workers, and refunding the cost of personal protective equipment to workers. It is expected that this thesis will improve the system of personal protective equipment effectively, and contribute to the prevention of disasters by settling the culture of wearing personal protective equipment.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.169-184
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• 2020

Purpose - This research is intended to analyze the current status and problems of tax benefits in the R&D sector and suggest ways to improve tax credit for research and manpower development expenses when various countries fiercely develop efforts to enhance national competitiveness through increased investment in R&D Design/methodology/approach - This study will examine the current status of the tax support system for domestic and foreign R&D, and suggest improvement measures to expand research and development activities in the future. Findings - First, a plan may be considered to abolish and perpetuate the sunset deadline for tax credit for research and manpower development expenses as in the case of the United States and Japan. This perpetuation can be a proactive measure to actively support long-term R & D investment in companies facing economic decisions under uncertainty. Second, it should be revised to raise the tax credit rate of large corporations, which are shrinking every year, compared to SMEs, so that both large corporations and SMEs can improve their international competitiveness and secure excellent technologies through R & D. Finally, the target technologies for each new growth engine and source technology should be expanded to various fields, including national cybersecurity enhancement technology, aviation engine technology, carbon emission and global cooling technologies, which are areas of interest in major overseas R&D countries, to help active R&D and investment in these areas. Research implications or Originality - This study can find a contribution in comparing and analyzing the national R&D tax support system and presenting improvement measures at a time when the benefits of tax credit for research and manpower development expenses of large companies are decreasing due to frequent tax law revisions and the government's factors of increasing tax revenues. In addition, recent research and development items and research technologies of foreign countries were analyzed by Nature's top 10 major science and technology issues, and advanced technologies that should be applied to target technology areas by new growth engine and source technology were specifically investigated and presented.

• Journal of Teachers' Pension
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• v.5
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• pp.53-95
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• 2020

정부에서는 공적연금 운용 업무를 수행하는 연금공단에 대해서 지방세특례제한법상 조세감면 혜택을 부여해 왔으나, 2014년도부터는 지방자치단체의 재정확충을 위해서 지방세 특례를 폐지하였다. 이러한 지방세 특례 폐지가 연금재정에 부정적인 영향을 미치게 됨에 따라, 본 연구에서는 현행 사학연금공단에 대한 지방세 감면 폐지의 문제점를 살펴보고, 이를 통해 법 개정 등의 개선방안을 모색하고자 하였다. 구체적으로 2014년 말에 시행된 지방세 감면 규정의 일괄적인 폐지는 2002년에 개정된 연금소득 과세원칙에 비추어볼 때 과세원칙 위배와 함께 미적립 연금충당부채를 지니고 있는 연금공단의 제도적인 특성을 감안하지 않는 문제점이 있어 이를 검토하고 이에 대한 개선방안을 다음과 같이 제시하고자 한다. 본 연구에서 제시하는 개선방안은 다음과 같다. 첫째, 과거와 같이 사학연금공단에 대한 지방세특례를 부활하여 연금재정의 안정화를 제고할 필요가 있다. 둘째, 연금소득 원칙상 갹출 시 공제, 운용 시 비과세 및 연금 수령 시 과세를 하도록 하고 있으므로 현행 연기금을 운용하고 있는 사학연금공단에 대하여 운용단계에서 지방세를 부과하는 것은 연금소득 과세 원칙상 재검토가 필요하다. 셋째, 현재 연금기금의 운용이익에 대해서는 법인세가 비과세되으나 지방세는 과세가 되고 있어 국세와 지방세의 형평성 측면에서 문제가 있으므로 원칙적인 검토가 필요하다. 넷째, 미적립 연금충당부채를 지니고 있는 연금공단의 성격을 고려하여 현행 지방세의 부과는 연금공단의 기관 특성을 고려하지 않은 것으로 보여진다. 마지막으로, 가장 공적인 업무를 수행하고 있는 기관임에도 불구하고 타 비영리법인에서는 아직도 지방세특례가 존재하고 있는 실정이다. 따라서 사학연금공단은 공적인 업무를 수행하는 기관임에도 불구하고 지방세 특례가 폐지되었으므로 이에 대한 지원이 필요하다. 본 연구는 사학연금공단의 연금재정 안정화와 함께 과세원칙에 부합하도록 운용단계에서 반드시 필요한 연금관리 조직의 지방세 특례 부여 방안을 모색함으로써 사학연금공단의 지방세 지원의 타당성과 개선방안을 제시했다는 점에서 연구의 의의가 있다.

• Transactions of Materials Processing
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• v.32 no.2
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• pp.81-86
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• 2023

The hot stamping process is widely used for high strength of vehicle parts, with heating 900 ℃ or higher in a furnace and in-die quenching to achieve strength above 1.5 GPa of the quenchable boron alloyed steel 22MnB5. First of all, the hot stamping process consisted of heating, forming, quenching and trimming. In the trimming process case, the laser method has been conventionally adopted. For laser trimming process, it has the problems pertaining to low productivity and high cost while the hot stamping process, accordingly the trimming process need to investigate the research for alternative method. In order to overcome these issues, many research groups have studied the mechanical trim solution on the hot stamped parts at high temperature. In this study, the mechanical piercing was performed during the hot stamping process at the high temperature for overcome the disadvantages of laser cutting. Also, the process parameters such as piercing time after die closing, clearances of between die and punch were controlled for obtaining the reasonable shear characteristics.

• Journal of the Korea Organic Resources Recycling Association
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• v.17 no.4
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• pp.66-73
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• 2009

Temperature phase anaerobic co-digestion process was conducted with the one to one mixture of food wastewater with livestock wastewater, and the presence and the dynamics of various pathogenic microorganisms was analyzed. The mixture contained various enteric and pathogenic bacteria, such as Escherichia coli. Enterobacteriaceae, Coliform bacteria. Staphylococcus aureus, Salmonella, Shigella, Listeria, and Yeast. Anaerobic digestion has become stabilized around 21 days after the reaction started, showing about 80% to 90% of remarkable reduction rates of microorganisms until this period in acidogenic reactor (AR) and methanogenic reactor (MR), respect ively. After stabilization, the average reduction rate of organic matter was recorded as around 60% in MR. Most microorganisms in the effluent were not detected at around the last period of the reaction, except Listeria and S. aureus, which showed the growth even at the last day of the reaction.

• Clinical and Experimental Pediatrics
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• v.48 no.8
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• pp.813-819
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• 2005

Purpose : Medicolegal problems start when the patient asserts the mistake of doctor and doctor does not accept it. The purpose of this study is to assess the actual condition of medicolegal problems and to provide solutions of medicolegal problems in the pediatric field. Methods : There is not official statistical data about medicolegal problems in our country. We gathered data of legal insurance program of Korean Medical Association(KMA) and court cases and other fragmentary data. Results : Between 1981 and 1995, of total 2,338 cases reported to legal problem insurance program of KMA, most common ones were 748 cases of obstetrics and gynecology. Pediatric case was ranked at the 5th, 74 cases(3.1%). According to analysis of 41 medicolegal cases' after 1990, maltreatment of patient had the highest incidence of 14 cases, injection and medication were related to 12 cases, misdiagnosis was 9 cases, patient management were related to 4 cases, and others were 2 cases. The trial result of the medicolegal cases was that 31 cases were compensated, and 8 cases were defeated, and 2 cases were still in the process. Conclusion : The aspect of medical legal problem has the tendency of radicalism and systematization. This brings an economic destitution in the patient and gives damage to a doctor. In order to reduce medicolegal problem, doctor should offer a duty of explanation and efforts to his best to satisfy patient and endeavor to make an intimate doctor-patient relationship.

• Journal of Hospice and Palliative Care
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• v.13 no.3
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• pp.143-152
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• 2010

Purpose: This study aimed to evaluate the current status of hospice palliative care facilities in Korea. Based on the result, we attempted to suggest activation plans of hospice palliative in Korea. Methods: To conduct a survey, we obtained a list of hospice palliative care facilities from related agencies and academic societies. A survey was conducted from February, 2009 to March, 2009. The survey was consisted of general characteristics of organizations, manpower, facilities & equipments, and so on. In addition, we used data from Statistics Korea to estimate the number of beds required and the bed occupancy rate. Results: Total number of facilities responded to the questionnaire were 53. Forty-two facilities were general hospitals and 6 facilities were clinics among the total 53 facilities, and 18.8% of facilities were located in Seoul, Incheon and Gyeonggido. Overall bed occupancy rate was rather low as 21.9%, and there were 4 provinces where bed occupancy rates were 0%. Deaths in hospice palliative care facilities during 2008 were 6.3% of total deaths from cancers. As for the questions about the financial status of facilities, 86% of facilities were answered financial insufficiency. Also more than half of the facilities gave financial insufficiency as the reason for shortage of human resource supplies and inability to achieve the standard for authorization by the government. Facilities answered in order to activate the hospice palliative care, governmental support is needed, mostly in financial support (71.2%), donation tax deduction (43.1%), and setting up a public utility foundation (23.5%). Conclusion: This study showed low rates of hospice palliative care use and bed occupancy in Korea. Regional variance in bed occupancy rate was significantly high. As a roadblock for these problems, most of the facilities cited financial insufficiency. Therefore, there must be some action plans to boost financial support to activate hospice palliative care in Korea. Finally, efforts to improve these circumstances including lack of understanding about hospice and palliative care, are needed as well.

• Journal of Technology Innovation
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• v.17 no.1
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• pp.1-48
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• 2009

Recently we have found some symptoms that R&D fiscal incentives might not work well what it has intended through the analysis of current statistics of firm's R&D data. Firstly, we found that the growth rate of R&D investment in private sector during the recent decade has been slowdown. The average of growth rate (real value) of R&D investment is 7.1% from 1998 to 2005, while it was 13.9% from 1980 to 1997. Secondly, the relative share of R&D investment of SME has been decreased to 21%('05) from 29%('01), even though the tax credit for SME has been more beneficial than large size firm, Thirdly, The R&D expenditure of large size firms (besides 3 leading firms) has not been increased since late of 1990s. We need to find some evidence whether fiscal incentives are effective in increasing firm's R&D investment. To analyse econometric model we use firm level unbalanced panel data for 4 years (from 2002 to 2005) derived from MOST database compiled from the annual survey, "Report on the Survey of Research and Development in Science and Technology". Also we use fixed effect model (Hausman test results accept fixed effect model with 1% of significant level) and estimate the model for all firms, large firms and SME respectively. We have following results from the analysis of econometric model. For large firm: i ) R&D investment responds elastically (1.20) to sales volume. ii) government R&D subsidy induces R&D investment (0.03) not so effectively. iii) Tax price elasticity is almost unity (-0.99). iv) For large firm tax incentive is more effective than R&D subsidy For SME: i ) Sales volume increase R&D investment of SME (0.043) not so effectively. ii ) government R&D subsidy is crowding out R&D investment of SME not seriously (-0.0079) iii) Tax price elasticity is very inelastic (-0.054) To compare with other studies, Koga(2003) has a similar result of tax price elasticity for Japanese firm (-1.0036), Hall((l992) has a unit tax price elasticity, Bloom et al. (2002) has $-0.354{\sim}-0.124$ in the short run. From the results of our analysis we recommend that government R&D subsidy has to focus on such an areas like basic research and public sector (defense, energy, health etc.) not overlapped private R&D sector. For SME government has to focus on establishing R&D infrastructure. To promote tax incentive policy, we need to strengthen the tax incentive scheme for large size firm's R&D investment. We recommend tax credit for large size film be extended to total volume of R&D investment.