• 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 the Korean GEO-environmental Society
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• v.20 no.2
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• pp.59-67
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• 2019

Using the results from laboratory soil test, field vane test and piezocone penetration test, the engineering characteristics of the soft ground at east side of Gwangyang Port, which is located at south coast of Jeollanam-do, were investigated and optimal piezocone penetration test depth was derived to calculate piezocone factor. In this paper, the results of 61 laboratory soil tests, 226 times of field vane tests and 26 piezocone penetration tests were used. The result of laboratory soil test suggested that some physical properties such as specific gravity, moisture content, liquid limit and plastic index and others are higher than other south coast regions, meanwhile uniaxial compression strength, undrained shear strength, defined as mechanical property, appeared to be relatively small, distributed widely. According to the plastic chart, the ground was classified as high compressibility clay and low compressibility clay, mostly represent to Type 3 clay by Robertson (1990)'s classification chart. Piezocone factor was calculated by empirical method, based on the undrained shear strength which was obtained by the field vane test. According to the analysis with 3 different depth range, to set the appropriate measured depth range of piezocone penetration for comparation, using average value of the range of 5 times the vane length showed the highest correlation.

• Journal of Biosystems Engineering
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• v.7 no.2
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• pp.18-29
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• 1983

A low cost and versatile data acquisition system for the field and laboratory use was developed by using a single board microcomputer. Data acquisition system based on a Z80 microprocessor was built, tested and modified to obtain the present functional system. The microcomputer developed consists of 6 kB ROM, 5 kB RAM, 6-seven segment LED display, 16-Hex. key and 8 command key board. And it interfaces with an 8 channel, 12 bits A/D converter, a microprinter, EPROM programmer for 2716, and RS232C interface to transfer data between the system and HP3000 mini-computer manufactured by Hewlett Packard Co., A software package was also developed, tested, and modified for the system. This package included drivers for the AID converter, LED display, key board, microprinter, EPROM programmer, and RS232c interface. All of these programs were written in 280 assembler language and converted to machine codes using a cross assembler by HP3000 computer to the system during modifying stage by data transferring unit of this system, then the machine language wrote to the EPROM by this EPROM programmer. The results are summarized as follows: 1. Measuring program developed was able to control the measuring intervals, No. of channels used, and No. of data, where the maximum measuring speed was 58.8 microsec. 2. Calibration of the system was performed with triangle wave generated by a function generator. The results of calibration agreed well to the test results. 3. The measured data was able to be written into EPROM, then the EPROM data was compared with original data. It took only 75 sec. for the developed program to write the data of 2 kB the EPROM. 4. For the slow speed measurements, microprinter instead of EPROM programmer proved to be useful. It took about 15 min. for microprinter to write the data of 2 kB. 5. Modified data transferring unit was very effective in communicating between the system and HP3000 computer. The required time for data transferring was only 1~2 min. 6. By using DC/DC converting devices such as 78-series, 79-series. and TL497 IC, this system was modified to convert the only one input power sources to the various powers. The available power sources of the system was DC 7~25 V and 1.8 A.

• Proceedings of the Korea Contents Association Conference
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• 2003.05a
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• pp.344-350
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• 2003

In this paper, we propose a novel sharing method ordering the events occurring between users collaborated with the common telecomputing environment. We realize the sharing method with multimedia data to improve the coworking effect using teleprocessing network. This sharing method advances the efficiency of communicating projects such as remote education, tele-conference, and co-authoring of multimedia contents by offering conveniences of presentation, group authoring, common management, and transient event productions of the users. As for the conventional sharing white board system, all the multimedia contents segments should be authored by the exclusive program, and we cannot use any existing contents or program. Moreover we suffer from the problem that ordering error occurs in the teleprocessing operation because we do not have any line-up technology for the input ordering of commands. Therefore we develop a method of retrieving input and output events from the windows system and the message hooking technology which transmits between programs in the operating system In addition, we realize the allocation technology of the processing results for all sharing users of the distributed computing environment without any error. Our sharing technology should contribute to improve the face-to-face coworking efficiency for multimedia contents authoring, common blackboard system in the area of remote educations, and presentation display in visual conference.

• Journal of Digital Convergence
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• v.10 no.10
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• pp.283-288
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• 2012

3D is the one of the current world in the spotlight as part of the future earnings of the business sector. Existing flat 2D and stereoscopic 3D to change the 3D shape and texture make walking along the dimension of the real world and the virtual reality world by making it feel contemporary reality of coexistence good show. 3D for the interest of the people has been spreading throughout the movie which is based on a 3D Avata. 3D TV market of the current conglomerate of changes in the market pioneer in the 3D market, further leap into the era of the upgrade was. At the same time, however, the modern man of the world, if becoming a necessity in the smartphone craze new innovation in the IT market mobile phone market and also has made. A small computer called a smartphone enough, the ripple velocity and the aftermath of the innovation of the telephone, the Internet as much as to leave many issues. Smartphone smart phone is a mobile phone that can be several functions. The current iPhone, Android. In addition to a large number of Windows Phone smartphones are released. Above the overall prospects of the future and a business service model for 3D facial expression as input avatar virtual 3D character on camera on your smartphone camera to recognize a user's emotional expressions on the face of the person is able to synthetic synthesized avatars in real-time to other mobile phone users matching, transmission, and be able to communicate in real-time sensibility fused video communication services to the development of applications.

• Journal of Biomedical Engineering Research
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• v.25 no.5
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• pp.335-342
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• 2004

This paper describes a trans-admittance scanner for breast cancer detection. A FPGA-based sinusoidal waveform generator produces a constant voltage. The voltage is applied between a hand-held electrode and a scan probe placed on the breast. The scan probe contains an 8x8 array of electrodes that are kept at the ground potential. Multi-channel precision digital ammeters using the phase-sensitive demodulation technique were developed to measure the exit current from each electrode in the array. Different regions of the breast are scanned by moving the probe on the breast. We could get trans-admittance images of resistor and saline phantoms with an anomaly inside. The images provided the information on the depth and location of the anomaly. In future studies, we need to improve the accuracy through a better calibration method. We plan to test the scanner's ability to detect a cancer lesion inside the human breast.

• Korean Journal of Microbiology
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• v.47 no.4
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• pp.295-301
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• 2011

Aquaporin is a water channel protein, which is classified as Major Intrinsic Protein (MIP), found in almost all organisms from bacteria to human. To date, more than 200 members of this family were identified. There are two major categories of MIP channels, orthodox aquaporins and aquaglyceroporins, which facilitate the diffusion across biological membranes of water or glycerol and other uncharged compounds, respectively. The full genome sequencing of various fungal species revealed 3 to 5 aquaporins in their genome. Although some functions of aquaporins found in yeast were characterized, however, no functional characteristics were studied so far in filamentous fungi, including Aspergillus sp. In this study, one orthodox aquaporin homolog gene, aqpA, and four aquaglyceroporin homologs, aqpB-E, in a model filamentous fungus Aspergillus nidulans were identified and the function of the aqpA gene was characterized. Knock-out of the aqpA gene didn't show any obvious phenotypic change under the osmotic stress, indicating that the function of the gene does not involved in the osmotic stress response or the function could be redundant. However, the mutant showed antifungal susceptibility resistance phenotype, suggesting that the function of the aqpA gene could be involved in sensing the antifungal substances rather than the osmotic stress response.