• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.6
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• pp.461-467
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• 2020

Industrial consultation is a kind of personal service for companies. The Industry-Academic Cooperation Foundation sets up a consultation contract in which a professor performs the consultation as the person in charge. Recently, there is an issue regarding taxation of the consulting fee paid to the professor; in short, there is no standardized practice for the imposition of income tax. In this study, we examine the characteristics of industrial consultation and present an acceptable taxation rule based on related laws. First, it is not appropriate to regard consulting fees as wage income, considering that there is no employment relationship between the Industry-Academic Cooperation Foundation and the professor. Considering that the base consulting fee amount is the same as the invention compensation, according to accounting practices, and that an employee invention is apt to be derived in the consultation, it is reasonable that the consulting fee should be regarded as wage income similar to employee invention compensation. As treating the consulting fee as wage income could end up reducing industrial consultations, the government should amend the income tax law to include industrial consultation as a type of other income.

• Journal of Digital Convergence
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• v.15 no.11
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• pp.23-35
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• 2017

Since the beginning of 2002, KONEPS(Korea ON-line E-Procurement System) which is known with GePS(Government e-Procurement Service), has become a significant role in Korea public procurement service. This paper focuses on the amendments of the related laws and the practical improvement of inconveniences and inefficiencies in user's' position during the use of KONEPS. We analyzed the case of government procurement by major countries, the detailed process and function of KONEPS, and confirmed the revised procurement laws since the commencement of KONEPS. When a user of KONEPS makes an online purchase at the g2b shopping mall to purchase procurement goods, we analyzed focused on the inconvenience of option selection, user feedback after purchasing, unification of the purchase procedure, compared with general online shopping purchase. This paper suggests practical ways to improve the inconveniences and inefficiencies that arise in the process of procurement and use from KONEPS. It is necessary to study on the construction contracts and the empirical studies based on the questionnaire on the functions of procurement law and research model for the cases used in this study in the future.

• Journal of Digital Convergence
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• v.16 no.8
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• pp.109-116
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• 2018

This study examines legal regulations and major issues related to income taxation of religion in the income tax law enacted from 2018, and examines the right improvement method. The purpose of this study is to propose an improvement plan through the analytical review of the legal issues related to the income of religion in 2018 and the main issues of taxation. The results of this study are as follows: First, it is the best way to define religious income as a separate item in earned income. Second, it is the best way to apply the deduction system for earned income in the application of deductible expenses. Third, precise and transparent reporting on income of religious persons is required, and a measure should be enforced to impose withholding tax obligations. Fourth, in order to restore transparency and reliability of expenditure related to religious activities, it should be expanded to submit details of total income and expenditure of religious groups. This study provides practical implications for the related field research by providing the starting point and basic data of the discussion on the income taxation system of the religious person.

• Journal of the Korean Recycled Construction Resources Institute
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• v.6 no.2
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• pp.100-107
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• 2018

The material and geometrical nonlinear finite elment analysis of UHPFRC 50M composite box girder was carried out. Constitute law in tension and compressive region of UHPFRC and HPC were modeled based on specimen test. The accuracy of nonlinear FEM analysis was verified by the experimental result of UHPFRC 50M composite girder. The UHPFRC 50M segmental composite box girder which has 1.5% steel fiber of volume fraction, 135MPa compressive strength and 18MPa tensile strength was tested. The post-tensioned UHPFRC composite girder consisted of three segment UHPFRC U-girder and High Strength Concrete reinforced slab. The parts of UHPFRC girder were modeled by 8nodes hexahedron elements and reinforcement bars and tendons were built by 2nodes linear elements by Midas FEA software. The constitutive laws of concrete materials were selected Multi-linear model both of tension and compression function under total strain crack model, which was included in classifying of smeared crack model. The nonlinearity of reinforcement elements and tendon was simulated by Von Mises criteria. The nonlinear static analysis was applied by incremental-iteration method with convergence criteria of Newton-Raphson. The validation of numerical analysis was verified by comparison with experimental result and numerical analysis result of load-deflection response, neutral axis coordinate change, and cracking pattern of girder. The load-deflection response was fitted very well with comparison to the experimental result. The finite element analysis is seen to satisfactorily predict flexural behavioral responses of post-tensioned, reinforced UHPFRC composite box girder.

• Journal of Technology Innovation
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• v.23 no.3
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• pp.169-199
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• 2015

Information and communication technologies (ICT) have been combined with products from other industries to provide new functionality, as recently shown in the cases of Internet of Things (IoT). Modularity assumes a crucial role in such technological convergence, and has impacts on the relationship between organizations as well as competition within an industry. Interface standards, which ensure the connectivity between modules, serve as a critical factor in the process by which modularity affects organization systems and industry structure. To understand the aforementioned phenomenon, we studied modularity and interface standards with a focus on the interaction between technology and organization systems and subsequent changes in industrial dynamics. This paper examines previous literature on modularity and interface standards in the aspects of product architecture, organization systems, and institutional factors. With this analytical framework, we conducted a comparative analysis of electronic and automotive industries to derive implications for standardization policy. This research has shown the significance of external open interface standards in shaping an industrial landscape where a variety of module producers horizontally compete. It also advises that policymakers take into account product characteristics, engagement of leading firms in an industry, and institutional factors such as WTO law in the design of standardization policy.

• Journal of Digital Convergence
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• v.15 no.10
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• pp.455-465
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• 2017

This study focuses on design development and verification through virtual simulation based on 3D model data in the cloud platform as a method of utilization of engineering technology of design in the fourth industrial revolution era. The goal of research is to develop and examine a design for the needs of the target that has never been met before through virtual simulations that can be conducted in practice. As a research method, we analyzed secondary data to identify the needs of the target, and did literature research for the ergonomic data and target body development stages. In addition, the design development process of this study was shown meaningful result in design, structure, safety, material, durability through loop test of 7 virtual simulations. This study can be applied to the automated process system based on 3D model data in the 4th industrial revolution era and can be used as an element of the cyber physics system for the additional research.

• Spatial Information Research
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• v.21 no.5
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• pp.43-51
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• 2013

In this study, the concept of spatial big data and effective ways to build a spatial big data system are presented. Big Data is defined as 3V(volume, variety, velocity). Spatial big data is the basis for evolution from 3V's big data to 6V's big data(volume, variety, velocity, value, veracity, visualization). In order to build an effective spatial big data, spatial big data system building should be promoted. In addition, spatial big data system should be performed a national spatial information base, convergence platform, service providers, and providers as a factor of production. The spatial big data system is made up of infrastructure(hardware), technology (software), spatial big data(data), human resources, law etc. The goals for the spatial big data system build are spatial-based policy support, spatial big data platform based industries enable, spatial big data fusion-based composition, spatial active in social issues. Strategies for achieving the objectives are build the government-wide cooperation, new industry creation and activation, and spatial big data platform built, technologies competitiveness of spatial big data.

• Journal of Broadcast Engineering
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• v.22 no.2
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• pp.214-233
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• 2017

For people with physical or sensory limitations, broadcasting is the main means of information acquisition and leisure. Recently, changes in the media environment, such as convergence of broadcasting and communication, digital mobile conversion of broadcasting, and active media usage behavior of users, make broadcasting accessibility of the disabled difficult, and as a result, the information gap between the disabled and the non-disabled is increasing. A notice on broadcasting rights for the disabled was enacted in consequence of the amendment of the Broadcasting Law in July 2011 and the web accessibility guideline became more effective with the amendment of the National Informatization Act in 2013 so that legal basis for the right of media access for the disabled was established. However, media services for them are still lacking quantitatively and qualitatively. In this study, we describe the present status of the audio description service for the visually impaired, and analyze the results of the questionnaire survey on the usage status, satisfaction and improvement requirements of the audio description service for 100 visually impaired people.

• Journal of the Mineralogical Society of Korea
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• v.29 no.3
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• pp.103-111
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• 2016

Li-bearing hectorite, one member of trioctahedral smectite, occurred large in quantity and confirmed in Turkey western sedimentary boron deposit. Li-bearing hectorite attracted a particular attention because it is one of potential lithium resources. There have been no consensus for the change of hectorite due to heat and acid treatment although it is very important to use in industrial application. In this study, we examined changes of hectorite after heat and acid treatment as well as acid treatement followed by heating. We used clay ores collected in Bigadic deposit, which contained the highest $Li_2O$ content in Turkey boron deposits. Hectorite showed a strong endothermic reaction at $84^{\circ}C$ due to dehydration of absorbed water and interlayer water and a weak endothermic reaction above $600^{\circ}C$ owing to dehydration of crystallization water. The first endothermic reaction accompanied a large weight loss about 6%. Hectorite decomposed into enstatite, cristobalite and amorphous Fe material at $762^{\circ}C$ with exothermic reaction. When hectorite reacted with 3 kinds of 0.1 M acid during 1 hours, it had a good dissolution efficiency with $H_2SO_4{\geq}HCl$ > $HNO_3$ in order.

• Journal of the Korean Society for Library and Information Science
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• v.54 no.2
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• pp.127-154
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• 2020

This study recognizes the need for Korean university society to have to prepare for the coming of the Fourth industrial revolution era and for rapid decline in the school-age population, and presents a diagnosis of the current situation of the department of domestic library and information science. To respond to such issues, it explores the identity of the department of library and information science, and the future development direction thereof. The findings of this study reveal as of February 2020 that 36 universities offer the department of library and information science, while 18 universities abolished the department. Further, compared to 2013, 2019 saw the number of the students enrolled and full-time faculty decline by 38.5% and 13.4%, respectively. Thus, the identity and future development direction of Korea's department of library and information science were examined by dividing the issue into 5 parts. Five proposals thus were presented: First, convergence education is required at the level of academic identity. Second, at the level of law and state, the department of library and information science, it should be guaranteed that the library and information science should be promoted and that the employment should be stabilized. Third, at the level of association, the social image of the department of library and information science should be enhanced. Fourth, at the level of universities, the support for and promotion of the department of library and information science should be boosted. Fifth, at the level of the department, student-oriented education should be bolstered and the employment rate should be enhanced.