• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Progress in Medical Physics
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• v.2 no.2
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• pp.109-120
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• 1991

Total body irradiation is operated to irradicate malignant cells of bone marrow of patients to be treated with bone marrow transplantation. Field size of a linear accelerator or cobalt teletherapy unit with normal geometry for routine technique is too small to cover whole body of a patient. So, any special method to cover patient whole body must be developed. Because such environments as room conditions and machine design are not universal, some characteristic method of TBI for each hospital could be developed. At Seoul National University Hospital, at present, only a cobalt unit is available for TBI because source head of the unit could be tilted. When the head is tilted outward by 90$^{\circ}$, beam direction is horizontal and perpendicular to opposite wall. Then, the distance from cobalt source to the wall was 319 cm. Provided that the distance from the wall to midsagittal plane of a patient is 40cm, nominal field size at the plane(SCD 279cm) is 122cm$\times$122cm but field size by measurement of exposure profile was 130cm$\times$129cm and vertical profile was not symmetric. That field size is large enough to cover total body of a patient when he rests on a couch in a squatting posture. Assuming that average lateral width of patients is 30cm, percent depth dose for SSD 264cm and nominal field size 115.5cm$\times$115.5cm was measured with a plane-parallel chamber in a polystyrene phantom and was linear over depth range 10～20cm. An anthropomorphic phantom of size 25cm wide and 30cm deep. Depth of dose maximum, surface dose and depth of 50% dose were 0.3cm, 82% and 16.9cm, respectively. A dose profile on beam axis for two opposing beams was uniform within 10% for mid-depth dose. Tissue phantom ratio with reference depth 15cm for maximum field size at SCD 279cm was measured in a small polystyrene phantom and was linear over depth range 10～20cm. An anthropomorphic phantom with TLD chips inserted in holes on the largest coronal plane was bilaterally irradiated by 15 minute in each direction by cobalt beam aixs in line with the cross line of the coronal plane and contact surface of sections No. 27 and 28. When doses were normalized with dose at mid-depth on beam axis, doses in head/neck, abdomen and lower lung region were close to reference dose within $\pm$ 10% but doses in upper lung, shoulder and pelvis region were lower than 10% from reference dose. Particulaly, doses in shoulder region were lower than 30%. On this result, the conclusion such that under a geometric condition for TBI with cobalt beam as SNUH radiotherapy departement, compensators for head/neck and lung shielding are not required but boost irradiation to shoulder is required could be induced.

• The Korean Journal of Ecology
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• v.24 no.3
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• pp.157-168
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• 2001

Herbicides have been used to control weeds for decades. If detoxification upon exposure to herbicides requires considerable amounts of energy, it could affect the pattern of resource allocation to growth and reproduction of crops. We examined the effects of three levels of a herbicide (Control, Low, and High) on germination, growth and reproductive characters of Glycine max treated twice, i.e., before and after seed germination. Since flowering time of G. max was separated into two groups, flowering time was also considered as a variable in this study. The rate of seed germination tended to be higher at the low level of herbicide compared to other levels. Chlorosis and shape variation of leaves were apparent after the second herbicide treatment, but completely disappeared after six weeks of treatment. The herbicide effects on growth characters were somewhat different between early and late flowering plants, but plants treated with both low and high levels of herbicide reduced their growth compared to those in the control group regardless of flowering time. Plants at the high level of herbicide exhibited the highest growth rate later in the season, suggesting that plants compensated to some extent for reduced growth. However, growth reduction among plants at the high level of herbicide was persistent until the end of growing season. Among plants flowered late in the season, plants in the control level bore a higher number of nodules per plant than those in other levels; such a pattern did not exist among plants flowered early in the season. Plants treated with low and high levels of herbicide produced a lower number of flowers than those in the control. Thus, the herbicide examined affected not only the growth and reproductive characters of non-target crops but also the development and growth of root nodules.

• The Journal of Korean Society for Radiation Therapy
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• v.28 no.1
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• pp.7-16
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• 2016

Purpose : This study aimed to compare and evaluate between the efficiency of two respective devices, 3D-bolus and step-bolus when the devices were used for the treatment of patients whose chest walls were required to undergo the electron beam therapy after the surgical procedure of modified radical mastectomy, MRM. Materials and Methods : The treatment plan of reverse hockey stick method, using the photon beam and electron beam, had been set for six breast cancer patients and these 6 breast cancer patients were selected to be the subjects for this study. The prescribed dose of electron beam for anterior chest wall was set to be 180 cGy per treatment and both the 3D-bolus, produced using 3D printer(CubeX, 3D systems, USA) and the self-made conventional step-bolus were used respectively. The surface dose under 3D-bolus and step-bolus was measured at 5 measurement spots of iso-center, lateral, medial, superior and inferior point, using GAFCHROMIC EBT3 film (International specialty products, USA) and the measured value of dose at 5 spots was compared and analyzed. Also the respective treatment plan was devised, considering the adoption of 3D-bolus and stepbolus and the separate treatment results were compared to each other. Results : The average surface dose was 179.17 cGy when the device of 3D-bolus was adopted and 172.02 cGy when step-bolus was adopted. The average error rate against the prescribed dose of 180 cGy was -(minus) 0.47% when the device of 3D-bolus was adopted and it was -(minus) 4.43% when step-bolus was adopted. It was turned out that the maximum error rate at the point of iso-center was 2.69%, in case of 3D-bolus adoption and it was 5,54% in case of step-bolus adoption. The maximum discrepancy in terms of treatment accuracy was revealed to be about 6% when step-bolus was adopted and to be about 3% when 3D-bolus was adopted. The difference in average target dose on chest wall between 3D-bolus treatment plan and step-bolus treatment plan was shown to be insignificant as the difference was only 0.3%. However, to mention the average prescribed dose for the part of lung and heart, that of 3D-bolus was decreased by 11% for lung and by 8% for heart, compared to that of step-bolus. Conclusion : It was confirmed through this research that the dose uniformity could be improved better through the device of 3D-bolus than through the device of step-bolus, as the device of 3D-bolus, produced in consideration of the contact condition of skin surface of chest wall, could be attached to patients' skin more nicely and the thickness of chest wall can be guaranteed more accurately by the device of 3D-bolus. It is considered that 3D-bolus device can be highly appreciated clinically because 3D-bolus reduces the dose on the adjacent organs and make the normal tissues protected, while that gives no reduction of dose on chest wall.

• The Korean Journal of Air & Space Law and Policy
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• v.8
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• pp.231-248
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• 1996

이 논문(論文)은 한국(韓國)의 우주(宇宙) 산업(産業) 발달(發達)과 그 과정(過程)을 고찰(考察)하고 현재 진행 중인 통신위성(通信衛星)의 개발(開發)과 그 사업(事業)을 뒷받침해 주는 국가(國家)의 정책(政策)을 살펴보고 있다. KOREASAT라고 명명(命名)된 통신위성(通信衛星) 개발(開發)에 현재 여러 기관이 관계(關係)하고 있으나 그 중 KARI(한국항공우주연구소(韓國航空宇宙硏究所)), ETRI(전자통신연구소(電子通信硏究所)), SERI(시스템공학연구소(硏究所)), KAIST(한국과학기술연구소(韓國科學技術硏究所)) 등이 중추적인 연구(硏究)를 하고 있다. 특히 이 논문(論文)에서는 아래와 같은 문제(問題)를 다루고 있다 첫째, 최근(最近) 한국우주개발(韓國宇宙開發) 상황(狀況) 둘째, 장기(長期) 우주개발(宇宙開發) 계획(計劃) 셋째, 현재(現在) 우주개발(宇宙開發) 상황(狀況)과 미래(未來) 우주개발(宇宙開發)에 관련한 정책(政策)적 문제(問題) 넷째, 한국(韓國) 우주개발(宇宙開發)과 정책(政策) 방향(方向)에 대한 의견(意見) 최근의 한국우주개발(韓國宇宙開發) 상황(狀況)은 크게 한국(韓國)의 통신위성(通信衛星) 사업(事業)인 Koreasat program과 다목적 위성사업(衛星事業)인 KOMSAT로 나타나는데 한국(韓國)의 최초 상업용(商業用) 위성(衛星)인 Koreasat는 1호가 1995년도에 발사(發射)되었으나 정상궤도(正常軌道) 진입(進入)에 문제(問題)가 발생하여 발사업체(發射業體)로부터 보상문제(補償問題)가 제기(提起)되기도 하였으나 2호는 성공리에 발사(發射)되었다. 미국항공우주회사(美國航空宇宙會社)와 공동(共同)으로 개발(開發)중인 새로운 과학위성(科學衛星)인 KOMSAT는 한국우주과학기술(韓國宇宙科學技術)을 한단계 더 발전(發展)시킬 수 있을 것이고 1999년도에 발사(發射) 계획(計劃)이다. 한국항공우주연구소(韓國航空宇宙硏究所) 중심(中心)의 장기(長期) 우주개발(宇宙開發) 계획(計劃)에서 제시(提示)하는 4가지 우주개발(宇宙開發)의 기본목표(基本目標)는 첫째, 우주산업응용산업(宇宙産業應用産業)의 상호협조개발(相互協助開發)에 의한 우주산업(宇宙産業) 육성(育成) 둘째, 한국(韓國)의 현재 우주산업상황(宇宙産業狀況)에 알맞은 특정분야(特定分野)를 선정(選定)하고 이 분야(分野)에서 최단기에 세계(世界) 최고의 기술수준을 성취(成就)하도록 집중(集中) 셋째, 외국과 긴밀한 협조(協助)로 선진기술(先進技術)의 습득(習得) 넷째, 체계적이고 통합(統合)된 장기우주산업발전(長期宇宙産業發展) 계획(計劃) 성립(成立) 등이다. 이러한 계획(計劃)에 주요 사안(事案)으로는 2015년까지 19기의 인공위성(人工衛星) 보유(保有)를 위한 제작계획(製作計劃)과 2010년까지 발사체(發射體) 개발(開發)을 마련하는 것이다 현재 우주활동(宇宙活動)에 관련된 문제(問題)는 주로 Koreasat의 서비스와 사용계획(使用計劃)에 대한 것으로 위성개발사업(衛星開發事業)에 있어서 관련 정부부서간(政府部署間)에 의견(意見)을 달리하고 있는 형태이다. 한국통신(韓國通信)과 정보통신부(情報通信部)는 위성(衛星)의 DBS 트랜스폰더에 대해 디지털 방식(方式)을 적용(適用)할 것을 제안(提案)했지만 공보처(共報處)는 반대(反對)의 입장(立場)을 표명(表明)한 것과 방송국(放送局)의 관리(管理)와 통제(統制)는 공보처(共報處)에 있고 무선통신표준(無線通信標準)에 대한 면허(免許)는 정보통신부(情報通信部)에 있기 때문에 방송국(放送局)에 대한 면허(免許)는 각기 다른 두 단계(段階)로 구성(構成)되는 문제(問題)가 발생(發生)한다. 또한 DBS 서비스에서 사기업(私企業)의 참여(參與)와 관련하여 재벌(財閥)의 참여(參與)를 허용(許容)하느냐의 여부(與否)의 논쟁(論爭)이다. 다음으로 미래(未來) 우주산업개발(宇宙産業開發)에 관한 정책문제(政策問題)를 살펴보면 국가적(國家的) 차원(次元)에서 조직적(組織的)인 육성책(育成策)에 대한 문제(問題)로 현재 주관 부처가 과학기술처(科學技術處)와 통상산업부(通商産業部)로 나뉘어 추진(推進)되고 있다는 점이다. 그리고 차세대(次世代) 통신위성개발(通信衛星開發) 계획(計劃)에 대한 문제(問題)로 최소 2${\sim}$4개의 궤도확보(軌道確保)와 이미 정상궤도(正常軌道) 진입(進入) 실패(失敗)에 따른 Koreasat 1호의 생명단축(生命短縮)으로 새로운 통신위성(通信衛星)을 4년이내에 발사(發射)해야 한다는 문제(問題)이다. 결론적으로 장기(長期) 우주개발계획정책(宇宙開發計劃政策)에 있어서 첫째, 국제적 우주개발사업(宇宙開發事業)에 대한 적극적(積極的) 참여(參與), 둘째, 우주(宇宙)에서 독립적(獨立的)인 활동(活動)을 할 수 있는 국가안보체제(國家安保體制)의 개발(開發), 셋째, 국가(國家) 위상(位相)의 발전(發展)과 우주개발(宇宙開發)을 위한 인력활용(人力活用)의 개발(開發), 넷째, 무한한 우주(宇宙)에 도전(挑戰)할 수 있는 우수(優秀)한 인재(人才)의 교육(敎育), 다섯째, 21세기를 대비(對備)하여 한국(韓國)의 우주개발정책(宇宙開發政策)의 결정(決定) 등이 고려(考慮)되어야 할 5가지 요소(要所)들이다. 그리고 막대(莫大)한 비용(費用)이 드는 우주개발사업(宇宙開發事業)을 효율적으로 추진(推進)하기 위해서는 국가(國家) 최고(最高) 지도자(指導者)의 직접지휘(直接指揮)를 받는 정부기구(政府機構)가 수립(樹立)되어 정부차원(政府次元)에서 추진(推進)하되 산학연(産學硏)이 협조(協助)하여 우주개발계획(宇宙開發計劃)을 추진(推進)하여야 할 것으로 본다.

• Journal of Korean Society of Forest Science
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• v.28 no.1
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• pp.50-66
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• 1975

Since it is an undeniable fact that the so-called illegal field-burning cultivation is directly implicated in the causes of forest devastation, land erosion, and drought and flood, thus, barring the nation from a well-balanced economic growth, the policy to exterminate its practices must have the topmost priority. Eighty percent of Gangweon-do is mountain forests and naturally of all others this province has the largest area of illegally burned hill-side farminglands, stubbornly retarding the provincial development policy as well as directly causing tremendous forest damages. In 1965 a 7-year plan mapped out to rehabilitate these gypsy type field burning farmers only to be suspended in 1968 to give way to the mandatory project of clearing the isolated farmsteads set in deep mountain to circumvent the guerilla forces signaled by the so-called Samcheok-Uljin area infiltration. In the meantime, new hordes of roving farmers burned the forests, working a renewed havoc. To cope with this situation, the provincial government, taking the year 1973 as a planning year, launched another three year project (1974-76) and has been enforcing the rehabilitation project mobilizing the whole administrative power. Whether or not this project will succeed solely depends upon whether the forcedly rehabilitated roving farmers can really establish self-supporting homesteads. Among the various difficulties facing the newly established homesteaders are: (1) First of all, the homesteaders must be given money-earning jobs. (2) Financial supports or subsidies must be provided them with which to establish self-supporting homesteads. (3) Private enterprises as well as public organizations must offer them jobs with priority. (4) The rehabilitated rovers themselves must establish self-supporting homesteads before expecting the external assistance. (5) The rehabilitated rovers themselves must have the spirit of self-help, welcoming all levels and all kinds of jobs. (6) The rural revitalization movement must expand the self-help reconstruction projects to give them the opportunity to work. (7) All citizen in the province must receive and protect them with brethren love. (8) The evacuated burned-forests must be reforestrated with the principle of "best trees to the best lands". (9) The seedlings of species that the forest owners select must anyhow be secured and supplied (10) The organization and function of the village forestry association must be strengthened to take effective care of the reforestated burned-forests.

• Archives of design research
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• v.16 no.1
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• pp.181-198
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• 2003

The purpose of this study is to develop a on-line design tool for effectively coping with e-Business environment, or product design process into a Cyber model for traditional manufacturers which attempts new product development under such environment. It was finally developed as a model named $\ulcorner$Design Vortal Site; e-BVDS) that was based on the structure and style of internet web site. Results of the study can be described as follows ; \circled1 e-Business is based on the Internet. All processes in the context of e-Business require models whose structure and method of use are on-line styles. \circled2 In case that a traditional manufacturing business is converted into e-Business, it is better to first consider Hybrid Model that combines resources and advantages of both such traditional and digital businesses. \circled3 The product design process appropriate for e-Business environment has to have a structure and style that ensure utilization of the process as an Internet web site, active participation by product developers and interactive communication between participants in designing and designers. \circled4 $\ulcorner$e-BDVS) makes possible the use of designers around the wend like in-house designers, overcoming lack in creativity, ideas and human resources traditional business organizations face. However, the operation of $\ulcorner$e-BDVS$\lrcorner$ requires time and budget investments in securing related elements and conditions. \circled5 Cyber designers under $\ulcorner$e-BDVS$\lrcorner$ can easily perform all design projects in cyber space. But they have some limits in playing a role as designers and they have difficulty in getting rewards if such projects completed by them are not finally accepted. \circled6 $\ulcorner$e-BDVS) ensures the rapid use of a wide range of design information and data, reception of a variety of solutions and ideas and effective design development, all of which are not possible through traditional processes. However, this process may not be suitable to be used routine process or tool. \circled7 $\ulcorner$e-BDVS$\lrcorner$ makes it possible for out-sourcing or partners businesses to overcome restrictions in time and space and improve productivity and effectiveness. But such they may have to continue off-line works that can not be treated on-line.

• Radiation Oncology Journal
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• v.25 no.1
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• pp.7-15
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• 2007

[ $\underline{Purpose}$ ]: To determine the patterns of evaluation and treatment in patients with breast cancer after mastectomy and treated with radiotherapy. A nationwide study was performed with the goal of improving radiotherapy treatment. $\underline{Materials\;and\;Methods}$: A web- based database system for the Korean Patterns of Care Study (PCS) for 6 common cancers was developed. Randomly selected records of 286 eligible patients treated between 1998 and 1999 from 17 hospitals were reviewed. $\underline{Results}$: The ages of the study patients ranged from 20 to 80 years (median age 44 years). The pathologic T stage by the AJCC was T1 in 9.7% of the cases, T2 in 59.2% of the cases, T3 in 25.6% of the cases, and T4 in 5.3% of the cases. For analysis of nodal involvement, N0 was 7.3%, N1 was 14%, N2 was 38.8%, and N3 was 38.5% of the cases. The AJCC stage was stage I in 0.7% of the cases, stage IIa in 3.8% of the cases, stage IIb in 9.8% of the cases, stage IIIa in 43% of the cases, stage IIIb in 2.8% of the cases, and IIIc in 38.5% of the cases. There were various sequences of chemotherapy and radiotherapy after mastectomy. Mastectomy and chemotherapy followed by radiotherapy was the most commonly performed sequence in 47% of the cases. Mastectomy, chemotherapy, and radiotherapy followed by additional chemotherapy was performed in 35% of the cases, and neoadjuvant chemoradiotherapy was performed in 12.5% of the cases. The radiotherapy volume was chest wall only in 5.6% of the cases. The volume was chest wall and supraclavicular fossa (SCL) in 20.3% of the cases; chest wall, SCL and internal mammary lymph node (IMN) in 27.6% of the cases; chest wall, SCL and posterior axillary lymph node in 25.9% of the cases; chest wall, SCL, IMN, and posterior axillary lymph node in 19.9% of the cases. Two patients received IMN only. The method of chest wall irradiation was tangential field in 57.3% of the cases and electron beam in 42% of the cases. A bolus for the chest wall was used in 54.8% of the tangential field cases and 52.5% of the electron beam cases. The radiation dose to the chest wall was $45{\sim}59.4\;Gy$ (median 50.4 Gy), to the SCL was $45{\sim}59.4\;Gy$ (median 50.4 Gy), and to the PAB was $4.8{\sim}38.8\;Gy$, (median 9 Gy) $\underline{Conclusion}$: Different and various treatment methods were used for radiotherapy of the breast cancer patients after mastectomy in each hospital. Most of treatment methods varied in the irradiation of the chest wall. A separate analysis for the details of radiotherapy planning also needs to be followed and the outcome of treatment is needed in order to evaluate the different processes.