• KDI Journal of Economic Policy
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• v.11 no.2
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• pp.19-44
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• 1989

본(本) 연구(硏究)는 우리나라 상속과세(相續課稅)의 현황(現況)과 문제점(問題點)을 검토(檢討)하고 그 개선방향(改善方向)을 제시하는 것을 목적으로 하고 있다. 상속과세(相續課稅)의 기능강화(機能强化)를 위해 무엇보다도 중요한 것은 관련제도의 정비(整備)를 통해 상속(相續) 및 증여재산포착율(贈與財産捕捉率)을 제고(提高)하고 재산평가(財産平價)의 공평성(公平性)을 확보(確保)하는 것이다. 이와 아울러 상속세(相續稅) 및 증여세(贈與稅)의 과세유형(課稅類型)을 취득과세형(取得課稅型)으로 통일하고 상속(相續) 증여(贈與) 및 증여누적합산기간(贈與累積合算期間)을 상당기간 연장하며, 둘째로 주택공급(住宅供給), 농지(農地) 초지(草地) 산림지공제(山林地控除), 기업상속공제(企業相續控除) 특정형태의 재산(財産)에 대한 공제는 폐지하고 각종 인적공제(人的控除)는 배우자공제(配偶者控除), 미성년자공제(未成年者控除), 장애자공제(障碍者控除)의 세가지로 가지수를 줄이며, 그 수준을 현실화하되 특히 배우자공제(配偶者控除)의 수준(水準)을 대폭(大幅) 확대(擴大)하며, 셋째로 전술한 부동산평가(不動産評價) 현실화(現實化), 합산기간(合算期間)의 장기화(長期化), 각종 공제(控除)의 발상(發上) 등으로 상속세(相續稅) 및 증여세(贈與稅) 과세재산(課稅財産)의 과표(課標)가 크게 확대됨에 따라 세율(稅率)의 과표별(課標別) 수준(水準) 및 누진정도(累進程度)를 하향조정(下向調整)하는 것이다.

• Journal of the Korean earth science society
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• v.32 no.3
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• pp.249-264
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• 2011

A multi-Gaussian kriging approach extended to space-time domain is presented for uncertainty modeling as well as time-series mapping of environmental variables. Within a multi-Gaussian framework, normal score transformed environmental variables are first decomposed into deterministic trend and stochastic residual components. After local temporal trend models are constructed, the parameters of the models are estimated and interpolated in space. Space-time correlation structures of stationary residual components are quantified using a product-sum space-time variogram model. The ccdf is modeled at all grid locations using this space-time variogram model and space-time kriging. Finally, e-type estimates and conditional variances are computed from the ccdf models for spatial mapping and uncertainty analysis, respectively. The proposed approach is illustrated through a case of time-series Particulate Matter 10 ($PM_{10}$) concentration mapping in Incheon Metropolitan city using monthly $PM_{10}$ concentrations at 13 stations for 3 years. It is shown that the proposed approach would generate reliable time-series $PM_{10}$ concentration maps with less mean bias and better prediction capability, compared to conventional spatial-only ordinary kriging. It is also demonstrated that the conditional variances and the probability exceeding a certain thresholding value would be useful information sources for interpretation.

• Journal of Convergence for Information Technology
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• v.7 no.5
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• pp.111-116
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• 2017

In this paper, we propose a method to measure the complexity of assets when a software component is constructed as a basic asset, a standardized design model is acquired, and a reusable extended asset is designed based on the standardized design model. However, each asset of our proposed asset management system consists of composite assets that combine assets of two domains. So this method can not make accurate measurements. Therefore, the complexity of the overall asset can be measured by reflecting the property value of the basic asset stored under the architecture. In conclusion, it is possible to measure the composite-complexity of a composed asset that is inversely proportional to cohesion and proportional to the cumulative sum of the associated values of each asset in the asset-related design.

• Journal of Environmental Impact Assessment
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• v.25 no.6
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• pp.532-541
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• 2016

The National Environmental Specimen Bank (NESB) has been collecting broad leave samples to monitor environmental pollution from five different designated sampling areas. In order to ensure the reproducibility and comparability of the results, all the procedures from selecting trees and pooling leaves to make the representative sample are defined in the standard operation procedures(the SOP). The representative samples were subjected to the chemical analyses for some heavy minerals and Polycyclic Aromatic Hydrocarbons(PAHs). The uncertainty levels involved in each step of the SOP, that is, the sampling and the chemical analysis, were derived using the Robust ANOVA, which enables the relative comparison among the different levels of pollutants concentrations with confidence. Furthermore, the effect of the varying degrees of precipitation on the pollutants concentration of the leaves was also examined. Overall, the biological difference estimated from the duplicate samples was found to exceed the variation across the site, implying even aerial deposition over site. Samples from Gwanak Mt. showed highest heavy metal concentrations than the other sites. Washing off effect of the pollutants adhering in the form of particles on the leaf surface was found to be affected by the cumulative precipitation.

• Journal of the Korean Society of Radiology
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• v.8 no.2
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• pp.81-88
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• 2014

In diagnostic radiology, each part is examined through serial radiography in most cases of general radiography. However, the reality is that, as for diagnostic reference level, measured values have been set up only for AP projection of each part and lateral projection. In the clinical setting, cumulative dose is incurred by serial radiography of patients, and this can make comparison of diagnostic reference level and cumulative exposure dose impossible or can lead to underestimation of diagnostic reference level. In this study, measurement of cumulative dose of serial radiography of each part revealed that when converting entrance surface dose to effective dose in case it is included in the exposure field, cumulative dose measured from a maximum of 38.06% to a minimum of 0.23% of individual dose limitation of the public. Also, when converting entrance surface dose of each part that is not included in the exposure field into effective dose, it measured from a maximum of 5% to a minimum of 0.04% of individual dose limitation of the public. Results of this study show entrance surface dose substantially increases in serial radiography of each part. Therefore, it is deemed that hospitals need to establish diagnostic reference level specifically, and subdivision of radiography orders for patients is also required in order to reduce unnecessary inspections. Moreover, the need of accurate exposure field is emphasized in case of inspection of several parts.

• Journal of the Korea Organic Resources Recycling Association
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• v.26 no.2
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• pp.43-51
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• 2018

The objective of this research was to assess the effect of moisture content and water injection method into the landfill on waste decomposition in an aerobic landfill. Firstly, respirometric experiments were performed in order to assess the effect of initial moisture content (20%, 30%, 40% and 50% respectively) on landfilled waste decomposition. The cumulative oxygen uptake and oxygen uptake rate were highly increased with the increase of initial moisture content. Secondly, lysimeter experiments showed that in comparison with the vertical injection method, dry fog system enhanced decomposition of organic wastes. Also, dry fog system provided uniform moisture distribution more than the vertical injection method within landfill.

• Korean Journal of Agricultural and Forest Meteorology
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• v.24 no.3
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• pp.164-178
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• 2022

Uncertainties in weather forecasts would affect the reliability of yield prediction using crop models. The objective of this study was to compare uncertainty in crop yield prediction caused by the use of the weather forecast data. Daily weather data were produced at 10 km spatial resolution using W eather Research and Forecasting (W RF) model. The nearest neighbor method was used to downscale these data at the resolution of 5 km (W RF5K). Parameter-elevation Regressions on Independent Slopes Model (PRISM) was also applied to the WRF data to produce the weather data at the same resolution. W RF5K and PRISM data were used as inputs to the CROPGRO-SOYBEAN model to predict crop yield. The uncertainties of the gridded data were analyzed using cumulative growing degree days (CGDD) and cumulative solar radiation (CSRAD) during the soybean growing seasons for the crop of interest. The degree of agreement (DOA) statistics including structural similarity index were determined for the crop model outputs. Our results indicated that the DOA statistics for CGDD were correlated with that for the maturity dates predicted using WRF5K and PRISM data. Yield forecasts had small values of the DOA statistics when large spatial disagreement occured between maturity dates predicted using WRF5K and PRISM. These results suggest that the spatial uncertainties in temperature data would affect the reliability of the phenology and, as a result, yield predictions at a greater degree than those in solar radiation data. This merits further studies to assess the uncertainties of crop yield forecasts using a wide range of crop calendars.

• Journal of the Korean Society of Hazard Mitigation
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• v.11 no.2
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• pp.103-112
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• 2011

This study aims to demonstrate the relationship between various factors and soil erosion or deposition, simulated from distributed rainfall-sediment-runoff model applications. We selected area, overland flow length, local slope as catchment representative characteristics among many important geographic factors and also used the grid-based accumulated rainfall as a representative hydro-climatic factor to assess the effect of these two different types of factors on erosion and deposition. The study catchment was divided based on the Strahler's stream order method for analysis of the relationship between area and erosion or deposition. Both erosion and deposition increased linearly as the catchment area became larger. Erosion occurred widely throughout the catchment, whereas deposition was observed at the grid-cells near the channel network with short overland flow lengths and mild slopes. In addition, the relationship results between grid-based accumulated rainfall and soil erosion or deposition showed that erosion increased gradually as rainfall amount increased, whereas deposition responded irregularly to variations in rainfall. Within the context of these results, it can be concluded that deposition is closely related with the geographic factors used in this study while erosion is significantly affected by rainfall.

• Proceedings of the Korean Society of Broadcast Engineers Conference
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• 2015.07a
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• pp.195-198
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• 2015

최근 TV 서비스의 가입자 및 TV 프로그램 콘텐츠의 급격한 증가에 따라 빅데이터 처리에 적합한 추천 시스템의 필요성이 증가하고 있다. 본 논문은 사용자들의 간접 평가 데이터 기반의 추천 시스템 디자인 시, 누적된 사용자의 과거 이용내역 데이터를 저장하지 않고 새로 생성된 사용자 이용내역 데이터를 학습하는 효율적인 알고리즘이면서, 시간 흐름에 따라 사용자들의 선호도 변화 및 TV 프로그램 스케줄 변화의 추적이 가능한 토픽 모델링 기반의 알고리즘을 제안한다. 빅데이터 처리를 위해서는 분산처리 형태의 알고리즘을 피할 수 없는데, 기존의 연구들 중 토픽 모델링 기반의 추론 알고리즘의 병렬분산처리 과정 중에 핵심이 되는 부분은 많은 데이터를 여러 대의 기계에 나누어 병렬분산 학습하면서 전역변수 데이터를 동기화하는 부분이다. 그런데, 이러한 전역데이터 동기화 기술에 있어, 여러 대의 컴퓨터를 병렬분산처리하기위한 하둡 기반의 시스템 및 서버-클라이언트간의 중재, 고장 감내 시스템 등을 모두 고려한 알고리즘들이 제안되어 왔으나, 네트워크 대역폭 한계로 인해 데이터 증가에 따른 동기화 시간 지연은 피할 수 없는 부분이다. 이에, 본 논문에서는 빅데이터 처리를 위해 사용자들을 클러스터링하고, 클러스터별 제안 알고리즘으로 전역데이터 동기화를 수행한 것과 지역 데이터를 활용하여 추론 연산한 결과, 클러스터별 지역별 TV프로그램 시청 토큰 별 은닉토픽 할당 테이블을 유지할 때 추천 성능이 더욱 향상되어 나오는 결과를 확인하여, 제안된 구조의 추천 시스템 디자인의 효율성과 합리성을 확인할 수 있었다.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.23 no.2
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• pp.101-108
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• 2005

Inertial Navigation System has been used extensively to determine the position, velocity and attitude of the body. An INS is very expensive, however, heavy, power intensive, requires long setting times and the accuracy of the system is degraded as time passed due to the accumulated error. Global Positioning System(GPS) receivers can compensate for the Inertial Navigation System with the ability to provide both absolute position and attitude. This study describes a method to improve both the accuracy of a body positioning and the precision of an attitude determination using GPS antenna array. Existing attitude determination methods using low-cost GPS receivers focused on the relative vectors between the master and the slave antennas. Then the positioning of the master antenna is determined in meter-level because the single point positioning with pseudorange measurements is used. To obtain a better positioning accuracy of the body in this research, a wireless internet is used as an alternative data link for the real-time differential corrections and dual-frequency GPS receivers which is expected to be inexpensive was used. The numerical results show that this system has the centimeter level accuracy in positioning and the degree level accuracy in attitude.