• Title/Summary/Keyword: 전환계수

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A Study on the Taxation Equity between Non-Residential Real Estate and Apartment Houses (비주거용 부동산과 아파트의 과세형평성에 관한 연구)

  • Im, Dong Heok;Choi, Min Seub
    • Korea Real Estate Review
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    • v.27 no.3
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    • pp.87-102
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    • 2017
  • The purpose of this study was to compare the taxation equity of non-residential collective real estate based on its standard market prices set by National Tax Service and those for taxation set by the Ministry of Government Administration and Home Affairs with that of the apartment houses in Seoul, South Korea. The study findings were as follows. First, the analysis results of the standard market price rates of non-residential collective real estate pointed to a huge gap in the assessment rate (AR) of the taxation standards among the Gu offices. Second, there was a big coefficient of dispersion (COD) in the standard market prices of non-residential collective real estate, which confirmed the presence of horizontal inequity. Finally, there was regressive vertical inequity, which leads to the undervaluation of high-value assets, in the standard market prices of non-residential collective real estate. The evaluation of the standard market prices of non-residential collective real state should thus reflect the market prices and the addition and assessment of the land and buildings to achieve taxation equity. Based on these findings, it is hoped that this study will make a significant contribution to the improvement of the official announcement system for non-residential real estate based on real transactions during the shift to such system.

The Study of Statistical Optimization of MTBE Removal by Photolysis(UV/H2O2) (광분해반응을 통한 MTBE 제거에 대한 통계적 최적화 연구)

  • Chun, Sukyoung;Chang, Soonwoong
    • Journal of the Korean GEO-environmental Society
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    • v.12 no.9
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    • pp.55-61
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    • 2011
  • This study investigate the use of ultraviolet(UV) light with hydrogen peroxide($H_2O_2$) for Methyl Tert Butyl Ether(MTBE) degradation in photolysis reactor. The process in general demands the generation of OH radicals in solution at the presence of UV light. These radicals can then attack the MTBE molecule and it is finally destroyed or converted into a simple harmless compound. The MTBE removal by photolysis were mathematically described as the independent variables such as irradiation intensity, initial concentration of MTBE and $H_2O_2$/MTBE ratio, and these were modeled by the use of response surface methodology(RSM). These experiments were carried out as a Box-Behnken Design(BBD) consisting of 15 experiments. Regression analysis term of Analysis of Variance(ANOVA) shows significantly p-value(p<0.05) and high coefficients for determination values($R^2$=94.60%) that allow satisfactory prediction of second-order regression model. And Canonical analysis yields the stationery point for response, with the estimate ridge of maximum responses and optimal conditions for Y(MTBE removal efficiency, %) are $x_1$=25.75 W of irradiation intensity, $x_2$=7.69 mg/L of MTBE concentration and $x_3$=11.04 of $H_2O_2$/MTBE molecular ratio, respectively. This study clearly shows that RSM is available tool for optimizing the operating conditions to maximize MTBE removal.

A Comparison of Rheological Measurement Methods of Instant Cooked Rice by a Texture Analyzer (텍스처 분석기를 활용한 즉석밥 물성 측정 방법의 상호 비교)

  • Kim, Heesu;Oh, Im Kyung;Yang, Seonkyeong;Lee, Suyong
    • Food Engineering Progress
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    • v.22 no.4
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    • pp.381-385
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    • 2018
  • Various rheological methods to measure the hardness of instant cooked rice by a texture analyzer were investigated and compared. Specifically, instant white rice samples with a wide range of hardness were subjected to four different rheological tests with disk, cylinder, rod, and cone probe whose results were inter-correlated. All the measurements demonstrated that the hardness of instant rice was reduced with increasing moisture content and showed negatively linear relationships. Out of the four tests applied in this study, the highest coefficient of correlation ($R^2=0.9268$) was observed distinctly in the cone probe test, where both compressive and shear forces can be applied to deform individual rice grains. However, the cylinder probe test had the lowest coefficient of correlation ($R^2=0.7247$) because it may be ineffective in causing direct deformation of individual rice grains. Furthermore, when the hardness values (N) were converted to stress (Pa), highly linear correlations ($R^2{\approx}0.99$) were observed between the tests with similar probe geometry and force application.

A Study on Determination of Suspension Spring Coefficient of Electric UTV for Agricultural Use through Virtual Simulation (가상 시뮬레이션을 통한 농업용 전동 UTV의 서스펜션 스프링 계수 결정 연구)

  • Kim, Sang Cheol;Kim, Seong Hoon;Kim, Seung Wan
    • Smart Media Journal
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    • v.11 no.5
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    • pp.75-81
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    • 2022
  • In order to respond to carbon neutrality and climate change in agriculture, agricultural machinery, which has been developed centered on internal combustion engines, needs to be converted to an electric-based technology that does not emit greenhouse gases. In this study, simulations for electric UTV suspension design were performed to reduce vibration and shock of electric UTV for agricultural use and to improve driving stability and control performance of the vehicle. The simulation was performed by dividing the tolerance load of the vehicle body and the loaded load state. The range of motion of the suspension spring of UTV is within 30% of the range of motion under condition B under tolerance, the displacement of the UTV suspension with full load is reduced from 264mm to 121mm, and the damping speed is 260mm/s to 300mm/s that it can be seen that the range of motion is within 60%. Suspension design of electric UTV for multi-purpose agricultural work is a very important factor for maintaining agricultural work ability in towing work such as tillage as well as driving and terrain adaptation. The results of this study can be usefully used to determine the spring parameters with the appropriate damping range so that the electric UTV can be used for various agricultural tasks.

Distribution Characteristics of Bending Properties for Visual Graded Lumber of Japanese Larch (육안등급으로 구분된 낙엽송 제재목의 휨성능 분포 특성)

  • Lee, Jun Jae;Kim, Gwang Chul;Kim, Kwang Mo;Oh, Jung Kwon
    • Journal of the Korean Wood Science and Technology
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    • v.31 no.5
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    • pp.72-79
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    • 2003
  • In reliability based design(RBD) method, the distribution characteristics of mechanical properties of material are basic input variable. Therefore, distribution type and parameters of mechanical properties should be determined accurately. Until now, the properties were derived from tests with small, clear specimens. However, the test conditions should emulate as nearly as possible the way in which the timber would be used in practice and the test results should, as closely as possible, reflect the structural end use conditions to which the timber products would be subjected. In this study, structural timbers (38mm by 140mm, 3.0m long) were graded by visual assessment of growth characteristics and defects. And then bending tests were conducted on 498 structural size timbers. For each grade, the distribution type and the parameters of mechanical properties were determined for each grade. For the determination of best-fit distribution type, comparing of square error between distribution types and KS test were conducted. Best-fit distribution type of bending strength(MOR) is weibull distribution for all grade. In case of MOE, normal distribution is best-fit.

Seismic Performance-Based Design for Breakwater (방파제의 성능기반 내진설계법)

  • Kim, Young-Jun;Park, Inn-Joon
    • Journal of the Korean Geotechnical Society
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    • v.38 no.12
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    • pp.91-101
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    • 2022
  • The 1995 Kobe earthquake caused a massive damage to the Port of Kobe. Therefore, it was pointed out that it was impossible to design port structures for Level II (Mw 6.5) earthquakes with quasi-static analysis and Allowable Stress Design methods. In Japan and the United States, where earthquakes are frequent, the most advanced design standards for port facilities are introduced and applied, and the existing seismic design standards have been converted to performance-based design. Since 1999, the Korean Port Seismic Design Act has established a definition of necessary facilities and seismic grades through research on facilities that require seismic design and their seismic grades. It has also established a performance-based seismic design method based on experimental verification. In the performance-based seismic design method of the breakwater proposed in this study, the acceleration time history on the surface of the original ground was subjected to a fast Fourier transform, followed by a filter processing that corrected the frequency characteristics corresponding to the maximum allowable displacement with respect to performance level of the breakwater and the filtered spectrum. The horizontal seismic coefficient for the equivalent static analysis considering the displacement was calculated by inversely transforming (i.e., subjected to an inverse fast Fourier transform) into the acceleration time history and obtaining the maximum acceleration value. In addition, experiments and numerical analysis were performed to verify the performance-based seismic design method of breakwaters suitable for domestic earthquake levels.

Exploring the Temporal Relationship Between Traffic Information Web/Mobile Application Access and Actual Traffic Volume on Expressways (웹/모바일-어플리케이션 접속 지표와 TCS 교통량의 상관관계 연구)

  • RYU, Ingon;LEE, Jaeyoung;CHOI, Keechoo;KIM, Junghwa;AHN, Soonwook
    • Journal of Korean Society of Transportation
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    • v.34 no.1
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    • pp.1-14
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    • 2016
  • In the recent years, the internet has become accessible without limitation of time and location to anyone with smartphones. It resulted in more convenient travel information access both on the pre-trip and en-route phase. The main objective of this study is to conduct a stationary test for traffic information web/mobile application access indexes from TCS (Toll Collection System); and analyzing the relationship between the web/mobile application access indexes and actual traffic volume on expressways, in order to analyze searching behavior of expressway related travel information. The key findings of this study are as follows: first, the results of ADF-test and PP-test confirm that the web/mobile application access indexes by time periods satisfy stationary conditions even without log or differential transformation. Second, the Pearson correlation test showed that there is a strong and positive correlation between the web/mobile application access indexes and expressway entry and exit traffic volume. In contrast, truck entry traffic volume from TCS has no significant correlation with the web/mobile application access indexes. Third, the time gap relationship between time-series variables (i.e., concurrent, leading and lagging) was analyzed by cross-correlation tests. The results indicated that the mobile application access leads web access, and the number of mobile application execution is concurrent with all web access indexes. Lastly, there was no web/mobile application access indexes leading expressway entry traffic volumes on expressways, and the highest correlation was observed between webpage view/visitor/new visitor/repeat visitor/application execution counts and expressway entry volume with a lag of one hour. It is expected that specific individual travel behavior can be predicted such as route conversion time and ratio if the data are subdivided by time periods and areas and utilizing traffic information users' location.

Development of Movement Analysis Program and its Feasibility Test in Streotactic Body Radiation Threrapy (복부부위의 체부정위방사선치료시 호흡에 의한 움직임분석 프로그램 개발 및 유용성 평가)

  • Shin, Eun-Hyuk;Han, Young-Yih;Kim, Jin-Sung;Park, Hee-Chul;Shin, Jung-Suk;Ju, Sang-Gyu;Lee, Ji-Hea;Ahn, Jong-Ho;Lee, Jai-Ki;Choi, Doo-Ho
    • Progress in Medical Physics
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    • v.22 no.3
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    • pp.107-116
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    • 2011
  • Respiratory gated radiation therapy and stereotactic body radiation therapy require identical tumor motions during each treatment with the motion detected in treatment planning CT. Therefore, this study developed a tumor motion monitoring and analysis system during the treatments employing RPM data, gated setup OBI images and a data analysis software. A respiratory training and guiding program which improves the regularity of breathing was used to patients. The breathing signal was obtained by RPM and the recorded data in the 4D console was read after treatment. The setup OBI images obtained gated at 0% and 50% of breathing phases were used to detect the tumor motion range in crenio-caudal direction. By matching the RPM data recorded at the OBI imaging time, a factor which converts the RPM motion to the tumor motion was computed. RPM data was entered to the institute developed data analysis software and the maximum, minimum, average of the breathing motion as well as the standard deviation of motion amplitude and period was computed. The computed result is exported in an excel file. The conversion factor was applied to the analyzed data to estimate the tumor motion. The accuracy of the developed method was tested by using a moving phantom, and the efficacy was evaluated for 10 stereotactic body radiation therapy patients. For the sine wave motion of the phantom with 4 sec of period and 2 cm of peak-to-peak amplitude, the measurement was slightly larger (4.052 sec) and the amplitude was smaller (1.952 cm). For patient treatment, one patient was evaluated not to qualified to SBRT due to the usability of the breathing, and in one patient case, the treatment was changed to respiratory gated treatment due the larger motion range of the tumor than treatment planed motion. The developed method and data analysis program was useful to estimate the tumor motion during treatment.

Economic Sanction and DPRK Trade - Estimating the Impact of Japan's Sanction in the 2000s - (대북 경제제재와 북한무역 - 2000년대 일본 대북제재의 영향력 추정 -)

  • Lee, Suk
    • KDI Journal of Economic Policy
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    • v.32 no.2
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    • pp.93-143
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    • 2010
  • This paper estimates the impact of Japan's economic sanction on DPRK trade in the 2000s. It conceptualizes the effects of sanction on DPRK trade, econometrically tests whether such effects exist in case of Japan's sanction using currently available DPRK trade statistics, and measures the size of the effects by correcting and reconfiguring the deficiencies of the currently available DPRK trade statistics. The main findings of the paper are as follows. First, Japan's sanction can have two different effects on DPRK trade: 'Sanction Country Effect' and "Third Country Effect.' The former means that the sanction diminishes DPRK trade with Japan while the latter refers to the effects on DPRK trade with other countries as well. The third country effect can arise not simply because the DPRK changes its trade routes to circumvent the sanction, but because the sanction forces the DPRK to readjust its major trade items and patterns. Second, currently no official DPRK trade statistics are available. Thus, the so-called mirror data referring to DPRK trading partners' statistics should be employed for the analysis of the sanction effects. However, all currently available mirror data suffer from three fundamental problems: 1) they may omit the real trade partners of the DPRK; 2) they may confuse ROK trade with DPRK trade; 3) they cannot distinguish non-commercial trade from commercial trade, whereas only the latter concerns Japan's sanction. Considering those problems, we have to adopt the following method in order to reach a reasonable conclusion about the sanction effect. That is, we should repeat the same analysis using all different mirror data currently available, which include KOTRA, IMF and UN Commodity Trade Statistics, and then discuss only the common results from them. Third, currently available mirror data make the following points. 1) DPRK trade is well explained by the gravity model. 2) Japan's sanction has not only the sanction country effect but also the third country effect on DPRK trade. 3) The third country effect occurs differently on DPRK export and import. In case of export, the mirror statistics reveal positive (+) third country effects on all of the major trade partners of the DPRK, including South Korea, China and Thailand. However, on DPRK import, such third country effects are not statistically significant even for South Korea and China. 4) This suggests that Japan's sanction has greater effects on DPRK import rather than its export. Fourth, as far as DPRK export is concerned, it is possible to resolve the abovementioned fundamental problems of mirror data and thus reconstruct more accurate statistics on DPRK trade. Those reconstructed statistics lead us to following conclusions. 1) Japan's economic sanction diminished DPRK's export to Japan from 2004 to 2006 by 103 million dollars on annual average (Sanction Country Effect). It comprises around 60 percent of DPRK's export to Japan in 2003. 2) However, for the same period, the DPRK diverted its exports to other countries to cope up with Japan's sanction, and as a result its export to other countries increased by 85 million dollars on annual average (Third Country Effect). 3) This means that more than 80 per cent of the sanction country effect was made up for by the third country effect. And the actual size of impact that Japan's sanction made on DPRK export in total was merely 30 million dollars on annual average. 4) The third country effect occurred mostly in inter-Korean trade. In fact, Japan's sanction increased DPRK export to the ROK by 72 million dollars on annual average. In contrast, there was no statistically significant increase in DPRK export to China caused by Japan's sanction. 5) It means that the DPRK confronted Japan's sanction and mitigated its impact primarily by using inter-Korean trade and thus the ROK. Fifth, two things should be noted concerning the fourth results above. 1) The results capture the third country effect caused only by trade transfer. Facing Japan's sanction, the DPRK could transfer its existing trade with Japan to other countries. Also it could change its main export items and increase the export of those new items to other countries as mentioned in the first result. However, the fourth results above reflect only the former, not the latter. 2) Although Japan's sanction did not make a huge impact on DPRK export, it might not be necessarily true for DPRK import. Indeed the currently available mirror statistics suggest that Japan's sanction has greater effects on DPRK import. Hence it would not be wise to argue that Japan's sanction did not have much impact on DPRK trade in general, simply using the fourth result above.

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Study on the Effects of R&D Activities on the Exports of Korean Economy (R&D투자가 한국경제 수출에 미치는 영향 분석)

  • Kim Byung-Woo
    • Journal of Technology Innovation
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    • v.14 no.1
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    • pp.31-66
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    • 2006
  • The country with a relative abundance of human capital conducts relatively more R&D in the steady state than its partner. This country acquires the know-how to produce a relatively wider range of innovative goods. High technology comprises a large share of the national economy in the human-capital rich country and real output growth is faster. This prediction would seem to accord weakly with empirical observation of Korean economy.

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