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A Study on Inheritance Tax Relief System for Business Succession (가업상속제도 개선방안)

  • Lee, Seong-Weon
    • Journal of Digital Convergence
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    • v.12 no.7
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    • pp.95-101
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    • 2014
  • In this study, we look at the current state of the inheritance system of family business in korea, you are trying to present a remedy for the activation of family business succession. The family business inheritance tax assistance benefits at the time, it is necessary to define the effect that offers the advantage of tax support to reflect correctly, the scope of its application subject property, easy to match the requirements of the family business succession is family business succession Small Business issue of effectiveness of the system has not emerged, there is a need to strengthen the requirements of family business succession that takes into account the reality of small and medium-sized enterprises. In addition, if you provide the inheritance tax deduction for the inheritance of the family business, only to inherit the family business of a substantial tax advantages help to move back, the provisions of the post-management is necessary.

Estimation of Energy Price Elasticity of per Capita CO2 Emissions under Environmental Kuznets Hypothesis (환경 쿠즈네츠 가설하의 일인당 이산화탄소 배출량의 에너지 가격 탄력성 추정)

  • Lee, Gwanghoon
    • Journal of Environmental Policy
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    • v.11 no.2
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    • pp.55-71
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    • 2012
  • This paper attempts to estimate the energy price elasticity of per capita $CO_2$ emissions, which helps to understand the influence of recent energy price increase on the natural reduction of $CO_2$ emissions. For this purpose, this study researched panel data of twenty-nine OECD countries from 1978 to 2009 and adopted estimation models for testing the environmental Kuznets hypothesis. Estimation results show that the 1% increase of energy price index will cause a statistically significant decrease of per capita $CO_2$ emissions by 0.26 ~ 0.31%, which is substantial enough for policy consideration. Also Kuznet curves in estimation models were identifed, the turning points of income lie between 22.2~48.5 thousand US dollars, depending on model specifications.

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Cinematic Place Representation of Korean War Films with Emphasis (인천상륙작전 영화에 표현된 장소 재현)

  • Chang, Yoon Jeong
    • Journal of the Korean Geographical Society
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    • v.49 no.1
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    • pp.77-90
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    • 2014
  • The purpose of this study is to examine cinematic representations of places in the Korean War films on the event of 1950 'Incheon Landing', focusing on the place representations. 'Incheon Landing' of September 1950 provided a turning point for the Korean War, and the event can be interpreted totally different from the South Korean and the North Korean perspectives. Two films on the same event of the 'Incheon Landing' - a South Korean film, "Incheon Landing Operation"(1965), and a North Korea film, "Wolmido"(1982)- were selected as major sources of analysis and comparison. each director has different intentions. One film was taken from the landing army's viewpoint, whereas the other film was taken from the defender's viewpoint. As a result, one film emphasized the battle as a spectacle of glorious victory from the landing army's viewpoint, while the other film glorified those soldiers killed in the battle as heroes from the defender's viewpoint.

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3D Conversion of 2D H.264 Video (2D H.264 동영상의 3D 입체 변환)

  • Hong, Ho-Ki;Baek, Yun-Ki;Lee, Seung-Hyun;Kim, Dong-Wook;Yoo, Ji-Sang
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.31 no.12C
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    • pp.1208-1215
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    • 2006
  • In this paper, we propose an algorithm that creates three-dimensional (3D) stereoscopic video from two-dimensional (2D) video encoded by H.264 instead of using the conventional stereo-camera process. Motion information of each frame can be obtained by the given motion vectors in most of videos encoded by MPEG standards. Especially, we have accurate motion vectors for H.264 streams because of the availability of a variety of block sizes. 2D/3D video conversion algorithm proposed in this paper can create the left and right images that correspond to the original image by using cut detection method, delay factors, motion types, and image types. We usually have consistent motion type na direction in a given cut because each frame in the same cut has high correlation. We show the improved performance of the proposed algorithm through experimental results.

Estimation and Comparison of Regional Environmental Kuznets Curves for CO2 emissions in Korea (국내 지역별 이산화탄소 배출에 대한 환경 쿠즈네츠 곡선 추정 및 비교)

  • Lee, Gwang Hoon
    • Journal of Environmental Policy
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    • v.9 no.4
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    • pp.53-76
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    • 2010
  • This paper attempts to estimate and compare environmental Kuznets curves (EKC) for$CO_2$ emissions of five regions constituting South Korea. For this, panel data of $CO_2$ emission for these regions are constucted for the period 1990 - 2007. Close inter-dependency among these five regions is considered by using a seemingly unrelated regression (SUR) model. In addition to real per-capita income, price index of energy sources and population dens ity are included as control variables. Results of estimates show the robust existence of EKC's in all these regions. EKC turning points of five regions range between 13.7 and 21.6 million Korean Won, showing a large variation. This difference among regions should be conisidered for the effective implementation of policies targeting the reduction of $CO_2$ emmission. In addition, the increase of energy price is found help reduce the $CO_2$ emmision while the rise of population density seems to lead to the increase of $CO_2$ emission.

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3D conversion of 2D video using depth layer partition (Depth layer partition을 이용한 2D 동영상의 3D 변환 기법)

  • Kim, Su-Dong;Yoo, Ji-Sang
    • Journal of Broadcast Engineering
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    • v.16 no.1
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    • pp.44-53
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    • 2011
  • In this paper, we propose a 3D conversion algorithm of 2D video using depth layer partition method. In the proposed algorithm, we first set frame groups using cut detection algorithm. Each divided frame groups will reduce the possibility of error propagation in the process of motion estimation. Depth image generation is the core technique in 2D/3D conversion algorithm. Therefore, we use two depth map generation algorithms. In the first, segmentation and motion information are used, and in the other, edge directional histogram is used. After applying depth layer partition algorithm which separates objects(foreground) and the background from the original image, the extracted two depth maps are properly merged. Through experiments, we verify that the proposed algorithm generates reliable depth map and good conversion results.

Numerical Investigation of Low-pollution Combustion with applying Flue Gas Recirculation in Counterflow Flames: Part I. Combustion Characteristics of Low NOx (대향류 화염에서 FGR이 적용된 저공해 연소의 수치적 해석: Part I. 저 NOx 연소특성)

  • Cho, Seo-Hee;Lee, Kee-Man
    • Journal of the Korean Institute of Gas
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    • v.23 no.6
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    • pp.8-16
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    • 2019
  • One of the methods for low-pollution combustion, flue gas recirculation(FGR) is effective to reduce nitrogen oxides and it was applied in CH4/air premixed counterflow flames to identify the change of flame characteristics and NOx mechanisms. Considering that the mole fraction of the products varied depending on the strain rates, the major products: CO2, H2O, O2 and N2 were recirculated as a diluent to reflect the actual combustion system. With the application of the FGR technique, a turning point of maximum flame temperature under certain strain rate condition was found. Furthermore as the recirculation ratio increased, the tendency of NO was changed before and after the turning point and the analysis on thermal NO and Fenimore NO production was conducted.

A Study on the Web-based Information Literacy Model Development for University Libraries (대학도서관의 웹기반 정보활용교육 모델 개발에 관한 연구)

  • Chung, Jae-Young
    • Journal of Korean Library and Information Science Society
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    • v.39 no.1
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    • pp.195-217
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    • 2008
  • Providing web-based information literacy is a new turning point in the library instruction. After 2005 many university libraries are adopted to web-based information literacy. However as a result of research found out that initial problems of introduction to web-based information literacy are shown such as the lack of interest and motivation causing factor, the simplicity of providing method and so on. In order to maximize the effectiveness of web-based information literacy, working out in the way how to use library, how to search, demand of information, information ethics are the factors which should be constructed in the overall content aspect of web-based information literacy. Also, understanding and analysis of the tendency of users through the provision of diversity, flexibility of IT technology is based on a secure, and the need to pursue a variety of media are the factors which should be needed the way how to provide.

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Model-Following Control in Random Access Deviecs for Velocity Performance Enhancement (랜덤액세스 장치의 속도성능 향상을 위한 모델추종 제어기의 적용)

  • Lee, J.H;Park, K.H;Kim, S.H;Kwak, Y.K
    • Transactions of the Korean Society of Mechanical Engineers A
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    • v.20 no.1
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    • pp.115-126
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    • 1996
  • In the time optimal control problem, bang-bang control has been used becaese it is the theoretical time minimum solution. However, to improve tracking speed performance in the time optimal control, it is important to select a switching point accurately which makes the velocity zero near the target track. But it is not easy to select the swiching point accurately because of the damping coefficient variation and uncertainties of modeling an actual system. The Adaptive model following control(AMFC) is implemented to relieve the difficulty and inconvenience of this task. The AMFC and make the controlled plant follow as closely as possible to a desired reference model whose switching point can be calculated easily and accurately, assuring the error between the states of the reference model and those of the controlled plant appoaches zero. The hybrid control method composed of AMFC and PID is applied to a tracking actuator of the magneto optical disk drive(MODD) in random access devices to improve its slow tracking performance. According to the simulaion and experimental results, the average tracking time as small as 20ms is obtained for a 3.5 magneto-optical disk drive. The AMFC also can be applied for other random access devices to improve the average tracking performance.

A Study on the Effect of HMD VR Technology on Design Application: Focusing on 3DEXPERIENCE Platform VR (HMD VR 기술이 디자인 활용에 미치는 영향에 관한 연구: 3DEXPERIENCE 플랫폼의 VR을 중심으로)

  • Lee, Kyoung-Soon;Yoon, Jeong Shick
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.4
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    • pp.49-55
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    • 2020
  • Recently, companies are growing by introducing rational and optimized technology for all processes, including design. In particular, the emergence of ICT-based cloud platforms has given rise to solutions that are equipped with all the necessary business services in corporations and schools, affecting technical education and corporate growth that have not been experienced thus far. The virtual reality technology and convergence of HMD devices utilizing this platform is a new turning point in corporate development. Therefore, this study tested the VR functions used in design based on 3DEXP and HMD VR devices. Second, design utilization and this issue were examined through a survey based on the experimental data. The results showed that 3DEXP and HMD VR technologies are closely related in terms of design utilization and have demonstrated their mediated effects through statistical analysis. Nevertheless, it is not enough to generalize some engineering students as a result of the study. On the other hand, the introduction of HMD VR technology is one of the pillars of education and the implementation of virtual reality technology.