• Journal of Digital Convergence
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• v.15 no.11
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• pp.221-229
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• 2017

The purpose of this study is to find out ways to enhance corporate value by using more efficient use of non-reflux Income which is commonly considered in existing corporate income tax refund and newly introduced investment and mutual aid promotion tax. Specifically, we analyzed the effect of income tax return income and income tax return on wages and fixed - asset investments, which are commonly considered in the two tax systems, on firm value. As a result of the analysis, it was confirmed that short-term internal reserves and income reflux activities had a negative impact on firm value, and long-term internal reserves and income reflux return had positive effects on firm value. It is recommended not to formulate uniform criteria such as the ratio of income refund activity to the contents of tax, but to apply the tax refund to the internal taxation system and the taxable income source.

• Journal of Digital Convergence
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• v.11 no.9
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• pp.29-43
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• 2013

The dominant perspective on institutional change of the GRI is the environment-dependence. GRI's institutions are, however, prone to change due to the endogenous factors. Therefore, we need a dynamic alternative model to analyze the interaction between the exogenous and endogenous factors around the GRI's institutions. In this paper, authors examined the changes in GRI's funding system. The results were verified in the layering which is a one of the dynamic institutional change forms. Owing to the interaction between the exogenous and endogenous factors, institutional reform's layers of the institution funding expansion have been continuously accumulated in order to modify the Project-Based System(PBS). Eventually expansion layers of the institution funding have grown more quickly than the Project-Based System(PBS), as a result, GRI's funding system has been changing centered on the Block funding.

• Journal of Digital Convergence
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• v.17 no.2
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• pp.195-200
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• 2019

Nowadays as the use of mobile communication devices such as smart phones and tablets and the use of Computer is expanded, data is being collected exponentially on the Internet. In addition, due to the development of SNS, users can freely communicate with each other and share information in various fields, so various opinions are accumulated in the from of big data. Accordingly, big data analysis techniques are being used to find out the difference between the response of the general public and the response of the media. In this paper, we analyzed the public response in SNS about child allowance and childbirth grant and analyzed the response of the media. Therefore we gathered articles and comments of users which were posted on Twitter for a certain period of time and crawling the news articles and applied sentiment analysis. From these data, we compared the opinion of the public posted on SNS with the response of the media expressed in news articles. As a result, we found that there is a different response to some national policy between the public and the media.

• Journal of the Korea Society of Computer and Information
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• v.25 no.10
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• pp.185-191
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• 2020

This article proposes the unified an arm's length price of transfer pricing for thin capitalization since the scope of permanent establishment has been enlarged under Digital Economy and the implementation of Blackchain system to resolve the drawback of finding an arm's length price. The rule of current thin capitalization runs against the non-discrimination of taxation of the tax treaties and the national treatment which deals fairly with goods, sercice and capital money within the country under the treaty of commerce and navigator. In addition, the information of comparable uncontrolled debt are not available of current system to prove the debt which is not subject to the rule of thin capitalization. The united an arm's length price of transfer pricing for thin capitalization can apply to foreign investment as well as domestic corporations, thereby resolving the problem of the non-discrimination of taxation of the tax treaties and the treaty of commerce and navigation. The availability of transaction level data through Blockchain platform to decide whether the debt can be subject to thin capitalization can resolve the issue of comparable uncontrolled debt transaction which can't be found in current business transactions. This article should shed light on the proposing of the unified an arm's length price of transfer pricing for thin capitalization and Blockchain system to prevent the income shifting. This propose provide implication for policymakers on current system of thin capitalization and arm's length principles.

• Journal of the Korean Society for Aeronautical & Space Sciences
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• v.41 no.9
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• pp.755-760
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• 2013

The electromagnetic compatibility and its effects, and the system design considerations in space environment are studied in this paper using Multipator. The system level EMC test results of digital channel amplifier(DCAMP), its affects upon the H/W improving methods regarding its over exceed value of EMC specification are discussed. These analysis values and test results can be used as the criteria for the selection of EMC requirements and of the MILSATCOM system design.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.11 no.3
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• pp.549-554
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• 2007

In this paper, the luminance and resistance from different electrode materials of external electrode fluorescent lamp are measured and analyzed. New materials and process technology of external electrode are very important for the developed characteristics in lamp fabrication. This experiment, three different types for the forming of external electrode are Cu and Al taping, silver paste, Ni and Cu electrode-less plating methods. In the measurement of luminance, the results of brightness by Ni and Au plating methods for the external electrode on lamp glass are presented and also compared with the results by the methods using different electrode materials. The measured resistance values of Ni and Au plating process showed a little bit higher than that of silver paste process in spite of developed results of brightness. The Ni and Ni/Au plating processes are demonstrated best results and also showed a little bit different brightness due to different previous surface etching treatments.

• Cartoon and Animation Studies
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• s.11
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• pp.41-53
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• 2007

Due to the development of digital cinema, Animations are no longer a peripheral part of movies and become major role in making films, including live action movies. This kind of change makes the distinctive line between animations and live action movies vague. In order to prevent such side-effect, this study is aimed at building solid territory again between the two by reviewing the difference and, based on it, looking for effective cinematic techniques to produce synthesized and digitalized images. First of all, consideration on mise-en-scene is crucially required to tell this line. The mise-en-scene is a director's own unique style in making films. In other words, it is a symbol expressed by him/her. With the mise-en-scene, competitive directors explore huge possibility of image expression and know how to use it audiences can understand. Therefore, I look into a set of studies on the mise-en-scene and methodological problems because it is thought that the mise-en-scene is an important element to distinguish way of expression in animations, live action movies and digital cinema. In addition, owing to these fundamental differences, both movies have their own limitation on representation even though they imitate it each other. Synthesized images produced by both representation may not overcome that limitation and even worse bring up the lack of expression and the increase on unfamiliarity, which reduce audiences' interest. But ironically speaking, digital cinema accept each representation. And it serves as hindrance to narrative's delivery not to balance each of it. Therefore, digital cinema that integrate animations and live action movies should keep an eye on the overuse of images and pursue balanced mise-en-scene.

• Journal of Digital Contents Society
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• v.4 no.2
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• pp.147-155
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• 2003

The problem of the objective adequacy on land estimation has been seriously discussed with the Issue of paradigm conversion on land policy as the economy situation has been worse enough to be confused due to the sale price which could not be predicted in Korea. Especially as the data of the government land value is not recognized as the official one, the separate alternation has been adopted to calculate the value of land compensation or development allotment. Rather it has raised a question in argument that the system of the declared value does not accomplish its basic function properly on the contrary of the original purpose to unify the computation of the government land value. To reconsider the adequacy of government land value, the most crucial factor is to select the items of land estimation reasonably. In addition, it is urgently required to develop the system of digital contents to provide the data of land evaluation which most of people could trust, who are facing of the flood of information through internet.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.38C no.12
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• pp.1159-1169
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• 2013

EQM Model Digital transponder applying the Korean's own designing and manufacturing technology has gone through a series of trials and errors during the development. In particular, lack of thermal designs expedience for the vacuum causes variety of errors in designing, assembling transponder and setting up the test at the first thermal vacuum test (TVAC). Since the first TVAC test could not accomplished its aims successfully, so the second TVAC should be performed as make up test with revised Digital transponder. In this paper, the defects that identified in the first TVAC are analyzed and applied solutions and its results at the second TVAC are presented. Using the lessons from the first and second TVAC, we will be able to make more reliable digital transponders in the next phase of project. In addition it also be useful as a reference when we design another satellite payloads.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.39C no.1
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• pp.36-44
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• 2014

Broad band and wide area satellite communication has advantage that can be always communicate with anyone regardless of time and space. In the other hands, its communication quality is easy to be affected by interference signals. Due to the fact that interference signal can be transmitted from everywhere, it's hard to find the illegal source of signal and it has huge influence. In this paper, with this influence of interference signal, we introduce the interference rejection method, implementation and test result in the digital satellite communication processing the signal using variety of digital method. It will be useful information to improve the interference rejection function and also be helpful on the field of satellite communication.