• 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.

• Journal of the Korean earth science society
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• v.34 no.3
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• pp.224-234
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• 2013

This study examined a strong positive correlation between the North Atlantic Oscillation (NAO) index during June and the total tropical cyclone (TC) genesis frequency in the western North Pacific during July and August. To investigate a possible cause for this relationship, the mean difference between the highest positive NAO years and the lowest negative NAO years was analyzed by dividing into when the El Ni$\tilde{n}$o and La Ni$\tilde{n}$a years were included and when the El Ni$\tilde{n}$o and La Ni$\tilde{n}$a years were not included. When the El Ni$\tilde{n}$o and La Ni$\tilde{n}$a years were included, for the positive NAO years, the TCs mostly occurred in the northwestern region of tropical and subtropical western Pacific, and showed a pattern that migrate from the sea northeast of the Philippines, pass the East China Sea, and move toward the mid-latitudes of East Asia. In contrast, for the negative NAO years, the TCs mostly occurred in the southeastern region of tropical and subtropical western Pacific, and showed a pattern that migrate westward from the sea southeast of the Philippines, pass the South China Sea, and move toward the southern coast of China and Indochinese peninsula. These two different TC migration patterns affect the recurving location of TC, and for the positive NAO years, the recurving of TC was averagely found to take place in the further northeast. In addition, the migration patterns also affect the TC intensity, and the TCs of positive NAO years had stronger intensity than the TCs of negative NAO years as sufficient energy can be absorbed from the ocean while moving north in the mid-latitudes of East Asia. The TCs of negative NAO years showed weak intensity as they get weaken or disappear shortly while landing on the southern coast of China and the Indochinese peninsula. On the other hand, the above result of analysis is also similarly observed when the El Ni$\tilde{n}$o and La Ni$\tilde{n}$a years were not included.

• Korean Journal of Agricultural and Forest Meteorology
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• v.8 no.4
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• pp.229-241
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• 2006

Global air temperature has risen by $0.6^{\circ}C$ over the last one hundred years due to increased atmospheric greenhouse gases. Moreover, this global warming trend is projected to continue in the future. This study was carried out to evaluate spatial variations in rice production areas by simulating rice-growth and development with projected high resolution climate data in Korea far 2011-2100, which was geospatially interpolated from the 25 km gridded data based on the IPCC SRES A2 emission scenario. Satellite remote sensing data were used to pinpoint the rice-growing areas, and corresponding climate data were aggregated to represent the official 'crop reporting county'. For the simulation experiment, we used a CERES-Rice model modified by introducing two equations to calculate the leaf appearance rate based on the effective temperature and existing leaf number and the final number of leaves based on day-length in the photoperiod sensitive phase of rice. We tested the performance of this model using data-sets obtained from transplanting dates and nitrogen fertilization rates experiments over three years (2002 to 2004). The simulation results showed a good performance of this model in heading date prediction [$R^2$=0.9586 for early (Odaebyeo), $R^2$=0.9681 for medium (Hwasungbyeo), and $R^2$=0.9477 for late (Dongjinbyeo) maturity cultivars]. A modified version of CERES-Rice was used to simulate the growth and development of three Japonica varieties, representing early, medium, and late maturity classes, to project crop status for climatological normal years between 2011 and 2100. In order to compare the temporal changes, three sets of data representing 3 climatological years (2011-2040, 2041-2070, and 2071-2100) were successively used to run the model. Simulated growth and yield data of the three Japonica cultivars under the observed climate for 1971-2000 was set as a reference. Compared with the current normal, heading date was accelerated by 7 days for 2011-2040 and 20 days for 2071-2100. Physiological maturity was accelerated by 15 days for 2011-2040 and 30 days for 2071-2100. Rice yield was in general reduced by 6-25%, 3-26%, and 3-25% per 10a in early, medium, and late maturity classes, respectively. However, mid to late maturing varieties showed an increased yield in northern Gyeonggi Province and in most of Kwangwon Province in 2071-2100.

• The Korean Journal of Nuclear Medicine
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• v.36 no.6
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• pp.344-356
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• 2002

Purpose: RBC blood pool SPECT has been used to diagnose focal liver lesion such as hemangioma owing to its high specificity. However, low spatial resolution is a major limitation of this modality. Recently, ordered subset expectation maximization (OSEM) has been introduced to obtain tomographic images for clinical application. We compared this new modified iterative reconstruction method, OSEM with conventional filtered back projection (FBP) in imaging of liver hemangioma. Materials and Methods: Sixty four projection data were acquired using dual head gamma camera in 28 lesions of 24 patients with cavernous hemangioma of liver and these raw data were transferred to LINUX based personal computer. After the replacement of header file as interfile, OSEM was performed under various conditions of subsets (1,2,4,8,16, and 32) and iteration numbers (1,2,4,8, and 16) to obtain the best setting for liver imaging. The best condition for imaging in our investigation was considered to be 4 iterations and 16 subsets. After then, all the images were processed by both FBP and OSEM. Three experts reviewed these images without any information. Results: According to blind review of 28 lesions, OSEM images revealed at least same or better image quality than those of FBP in nearly all cases. Although there showed no significant difference in detection of large lesions more than 3 cm, 5 lesions with 1.5 to 3 cm in diameter were detected by OSEM only. However, both techniques failed to depict 4 cases of small lesions less than 1.5 cm. Conclusion: OSEM revealed better contrast and define in depiction of liver hemangioma as well as higher sensitivity in detection of small lesions. Furthermore this reconstruction method dose not require high performance computer system or long reconstruction time, therefore OSEM is supposed to be good method that can be applied to RBC blood pool SPECT for the diagnosis of liver hemangioma.

• Ecology and Resilient Infrastructure
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• v.8 no.4
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• pp.179-193
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• 2021

This study examines the use of satellite images for river classification and determination of stream reach, which is the first priority in the river environment assessment system. In the river environment assessment system used in South Korea, it is proposed to set a stream reach by using 10 or 25 times the width of the river based on the result of river classification. First, river classification for the main stream section of Cheongmi stream was performed using various river-related data. The maximum likelihood method was applied for land cover classification. In this study, Sentinel-2 satellite imagery, which is an open data technology with a resolution of 10 m, was used. A total of four satellite images from 2018 was used to consider various flow conditions: February 2 (daily discharge = 2.39 m³/s), May 23 (daily discharge = 15.51 m³/s), June 2 (daily discharge = 3.88 m³/s), and July 7 (daily discharge = 33.61 m³/s). The river widths were estimated from the result of land cover classification to determine stream reach. The results of the assessment reach classification were evaluated using indicators of stream physical environments, including pool diversity, channel sinuosity, and river crossing shape and structure. It is concluded that appropriate flow conditions need to be considered when using satellite images to set up assessment segments for the river environment assessment system.

• Korean Journal of Remote Sensing
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• v.39 no.5_1
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• pp.637-654
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• 2023

In recent years, the number of users has been increasing with the rapid development of earth observation satellites. In response, the Committee on Earth Observation Satellites (CEOS) has been striving to provide user-friendly satellite images by introducing the concept of Analysis Ready Data (ARD) and defining its requirements as CEOS ARD for Land (CARD4L). In ARD, a mask called an Unusable Data Mask (UDM), identifying unnecessary pixels for land analysis, should be provided with a satellite image. UDMs include clouds, cloud shadows, terrain shadows, etc. Terrain shadows are generated in mountainous terrain with large terrain relief, and these areas cause errors in analysis due to their low radiation intensity. previous research on terrain shadow detection focused on detecting terrain shadow pixels to correct terrain shadows. However, this should be replaced by the terrain correction method. Therefore, there is a need to expand the purpose of terrain shadow detection. In this study, to utilize CAS500-4 for forest and agriculture analysis, we extended the scope of the terrain shadow detection to shaded areas. This paper aims to analyze the potential for terrain shadow detection to make a terrain shadow mask for South and North Korea. To detect terrain shadows, we used a Hill-shade algorithm that utilizes the position of the sun and a surface's derivatives, such as slope and aspect. Using RapidEye images with a spatial resolution of 5 meters and Sentinel-2 images with a spatial resolution of 10 meters over the Korean Peninsula, the optimal threshold for shadow determination was confirmed by comparing them with the ground truth. The optimal threshold was used to perform terrain shadow detection, and the results were analyzed. As a qualitative result, it was confirmed that the shape was similar to the ground truth as a whole. In addition, it was confirmed that most of the F1 scores were between 0.8 and 0.94 for all images tested. Based on the results of this study, it was confirmed that automatic terrain shadow detection was well performed throughout the Korean Peninsula.

• Journal of Distribution Science
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• v.5 no.2
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• pp.55-78
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• 2007

Northeast Asia is one of the regions which have been developing so rapidly. Yellow sea, located between Korea and China, became a very important logistical zone because of its huge volume of cargo and big passenger traffic. These two countries continuously are enlarging their port facilities such as berths, container yards, storage capacity and their information system in this the Pan Yellow sea area. Two countries also introduce many new liner routes and car-ferry shipping services. Therefore there must be a severe competitions and conflicts among the countries and their companies and ports as well. Some experts worry about the over capacity of port and logistics facilities. This paper investigated the current conditions of Korea-China shipping route, container and car-ferry route, and found out the problems and tasks, with the support of many experts. There are so many alternatives and strategies to solve and rationalize the shipping route and the problems of ports of two countries. This paper suggest many strategies connecting with marketing 4Ps. As port service is also a kind of service product, we can categorize the strategies into 4Ps suggested by McCarthy. And this paper classify all these alternatives into 3 dimensions. There are competitive strategies, cooperative strategies and coopetition strategies. This paper propose some directions and ideas for adopting the strategy in the port and logistical topics between Korea and China, suggesting 3 dimensions of strategies. After this paper, many diagnoses and practical investigations should be executed to introduce optimal solutions and minimize the additional cost.

• Journal of the Korean earth science society
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• v.38 no.7
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• pp.535-545
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• 2017

Maritime accidents around the Korean Peninsula are increasing, and the ship detection research using remote sensing data is consequently becoming increasingly important. This study presented a new ship detection algorithm using hyperspectral images that provide the spectral information of several hundred channels in the ship detection field, which depends on high resolution optical imagery. We applied a spectral matching algorithm between the reflection spectrum of the ship deck obtained from two field observations and the ship and seawater spectrum of the hyperspectral sensor of an airborne visible/infrared imaging spectrometer. A total of five detection algorithms were used, namely spectral distance similarity (SDS), spectral correlation similarity (SCS), spectral similarity value (SSV), spectral angle mapper (SAM), and spectral information divergence (SID). SDS showed an error in the detection of seawater inside the ship, and SAM showed a clear classification result with a difference between ship and seawater of approximately 1.8 times. Additionally, the present study classified the vessels included in hyperspectral images by presenting the adaptive thresholds of each technique. As a result, SAM and SID showed superior ship detection abilities compared to those of other detection algorithms.

• Korean Journal of Remote Sensing
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• v.36 no.5_1
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• pp.807-821
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• 2020

The objective of this study is to evaluate the applicability of representative spatio-temporal fusion models developed for the fusion of mid- and low-resolution satellite images in order to construct a set of time-series high-resolution images for crop monitoring. Particularly, the effects of the characteristics of input image pairs on the prediction performance are investigated by considering the principle of spatio-temporal fusion. An experiment on the fusion of multi-temporal Sentinel-2 and RapidEye images in agricultural fields was conducted to evaluate the prediction performance. Three representative fusion models, including Spatial and Temporal Adaptive Reflectance Fusion Model (STARFM), SParse-representation-based SpatioTemporal reflectance Fusion Model (SPSTFM), and Flexible Spatiotemporal DAta Fusion (FSDAF), were applied to this comparative experiment. The three spatio-temporal fusion models exhibited different prediction performance in terms of prediction errors and spatial similarity. However, regardless of the model types, the correlation between coarse resolution images acquired on the pair dates and the prediction date was more significant than the difference between the pair dates and the prediction date to improve the prediction performance. In addition, using vegetation index as input for spatio-temporal fusion showed better prediction performance by alleviating error propagation problems, compared with using fused reflectance values in the calculation of vegetation index. These experimental results can be used as basic information for both the selection of optimal image pairs and input types, and the development of an advanced model in spatio-temporal fusion for crop monitoring.

• The Korean Journal of Petroleum Geology
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• v.11 no.1 s.12
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• pp.9-17
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• 2005

In the main target area of the block II, Targe-scale faults occur below the unconformity developed around 1 km in depth. The contrast of seismic velocity around the unconformity is generally so large that the strong multiples and the radical velocity variation would deteriorate the quality of migrated section due to serious distortion. More than 15 kinds of data processing techniques have been applied to improve the image resolution for the structures farmed from this active crustal activity. The bad and noisy traces were edited on the common shot gathers in the first step to get rid of acquisition problems which could take place from unfavorable conditions such as climatic change during data acquisition. Correction of amplitude attenuation caused from spherical divergence and inelastic attenuation has been also applied. Mild F/K filter was used to attenuate coherent noise such as guided waves and side scatters. Predictive deconvolution has been applied before stacking to remove peg-leg multiples and water reverberations. The velocity analysis process was conducted at every 2 km interval to analyze migration velocity, and it was iterated to get the high fidelity image. The strum noise caused from streamer was completely removed by applying predictive deconvolution in time space and ${\tau}-P$ domain. Residual multiples caused from thin layer or water bottom were eliminated through parabolic radon transform demultiple process. The migration using curved ray Kirchhoff-style algorithm has been applied to stack data. The velocity obtained after several iteration approach for MVA (migration velocity analysis) was used instead or DMO for the migration velocity. Using various testing methods, optimum seismic processing parameter can be obtained for structural and stratigraphic interpretation in the Block II, Yellow Sea Basin.