• Korean Business Review
• /
• v.11
• /
• pp.319-341
• /
• 1998

Transfer pricing is a process for determining the prices of products, technology and services among affiliated companies. Although taxation problems arising from international investment are not now, they have become more important in recent years as a consequence of the growing internationalization of economic activities. So, trans pricing to shift their income and expenses from one country to another has made it difficult for tax administrations to impose tax collectly. Our government also applies arm' length methods to decide equitable tax. In the case of intangibles, because of the characteristics of the market, it is not easy to find the comparable uncontrolled transactions and it is almost impossible to apply cost=plus method or resale price method. This paper treats these problem, examining U.S. regulations and OECD guidelines and analysing the practice of transactions and the application of other methods.

• Korean Chemical Engineering Research
• /
• v.50 no.2
• /
• pp.270-276
• /
• 2012

In this study, thermally coupled distillation system and conventional two-column process were investigated for extractive distillation. The two processes were simulated and optimized using Aspen plus. Objective function for the optimization was energy consumption and optimization results to reduce energy consumption were used to get guidelines for design and operation for the two extractive distillation processes. Comparison of these two processes showed that thermally coupled distillation system provided better energy efficiency and lower capital cost than conventional distillation system.

• Korean Chemical Engineering Research
• /
• v.43 no.2
• /
• pp.222-229
• /
• 2005

Five stage enriching membrane system for separating combustion gas (air 90%, $CO_2$ 10%) was proposed and simulated by using Aspen plus and Excel. The system recovers 90% $CO_2$ of the combustion gas and the purity of $CO_2$ recovered was more than 99%. Optimization yields a reduction in membrane area as well as operating and capital cost. Retentate concentration and permeate pressure of each stage were chosen as optimization variables. By analyzing the optimization results, we derived several design guide lines for the enriching membrane system.

• Journal of Korea Port Economic Association
• /
• v.21 no.1
• /
• pp.45-58
• /
• 2005

The purpose of this study is to consider the problem on pursuit of logistics strategy by our international shipping company in international shipping business under the said circumstance due to the open international shipping market and to suggest the logistics strategy for the consideration of the logistics competition under new international shipping circumstances. The results of empirical analysis are mentioned as follows; First, it shall be considered to maintain the size of company bigger than a certain capability so that it may obtain the superior competition of logistics. Second, as there are the plus correlations between the competition of logistics and the logistic support, it is necessary to pursuit the upgrade service with using EDI system and making up the complex shipping and integrated logistics system in general. Third, with the rationalization of finance policy and the profitable management of shipping company the ratio of net worth can be raised and it can be achieved to make the sound financial structure as reducing the excessive debt ratio. Fourth, it can be effort continuously to perform the investment for the infrastructure of logistics support & the institutional supplement so that it may achieve to increase the efficiency of logistic support at pier and to reduce the cost of logistic support.

• Journal of the Korean Solar Energy Society
• /
• v.30 no.6
• /
• pp.89-94
• /
• 2010

A large portion of the energy cost of a building is cooling and heating to maintain a comfortable indoor environment. Air conditioning is now one of the important parts in the building design, as increase in energy consumption and pollutant emission in energy conversion process. In this study, elements that affects the energy consumption of model building are identified and the perfomance analysis of the alternative a Low Energy Cooling Systems considering characteristics of model building and energy saving performance is analyzed. In this study, elements that affect the energy consumption of office building are identified and energy saving performance of the alternative air conditioning system is analyzed. As a result, applied to earn and suggest basic data for energy saving measures. In this study, EnergyPlus simulation program was used to evaluate the energy load when alternative Low Energy Cooling Systems are applied to the model building. The reliability of simulation program is verified by comparing actual energy load from operation data of building management office and predicted energy load using simulation program. For Low Energy Cooling System application which considers the purpose and characteristics of the building, reasonable and energy-saving air conditioning method obtained by analyzing energy consumption elements for each expected air conditioning methods is used to deduct result of this study.

• Journal of the Korean Institute of Gas
• /
• v.8 no.4 s.25
• /
• pp.15-22
• /
• 2004

This study has been carried out to improve the conditions of process operation through the adjustment to the flow rate and outlet pressure of LNG HP pump, one of the main process facilities, in LNG receiving terminal. We have determined optimum flow rate and applied it to the field operation by analyzing the field operating performance for all the HP pumps and the load of natural gas supply in seasonal using the ASPEN PLUS. As a results, we have get the electric cost saving for the HP pump operation and derived contribution to safety operation by reduced the LNG Process pressure.

• ETRI Journal
• /
• v.43 no.4
• /
• pp.640-649
• /
• 2021

In this paper, an additional degree of freedom in phased multi-input multi-output (phased-MIMO) radar with any arbitrary desired covariance matrix is proposed using space-time codes. By using the proposed method, any desired transmit covariance matrix in MIMO radar (phased-MIMO radars) can be realized by employing fully correlated base waveforms such as phased-array radars and simply extending them to different time slots with predesigned phases and amplitudes. In the proposed method, the transmit covariance matrix depends on the base waveform and space-time codes. For simplicity, a base waveform can be selected arbitrarily (ie, all base waveforms can be fully correlated, similar to phased-array radars). Therefore, any desired covariance matrix can be achieved by using a very simple phased-array structure and space-time code in the transmitter. The main advantage of the proposed scheme is that it does not require diverse uncorrelated waveforms. This considerably reduces transmitter hardware and software complexity and cost. One the receiver side, multiple signals can be analyzed jointly in the time and space domains to improve the signal-to-interference-plus-noise ratio.

• Journal of Animal Science and Technology
• /
• v.63 no.3
• /
• pp.603-613
• /
• 2021

This research improved the growth potential of Bifidobacterium animalis subsp lactis strain JNU306, a commercial medium that is appropriate for large-scale production, in yeast extract, soy peptone, glucose, L-cysteine, and ferrous sulfate. Response surface methodology (RSM) was used to optimize the components of this medium, using a central composite design and subsequent analyses. A second-order polynomial regression model, which was fitted to the data at first, significantly lacked fitness. Thus, through further analyses, the model with linear and quadratic terms plus two-way, three-way, and four-way interactions was selected as the final model. Through this model, the optimized medium composition was found as 2.8791% yeast extract, 2.8030% peptone soy, 0.6196% glucose, 0.2823% L-cysteine, and 0.0055% ferrous sulfate, w/v. This optimized medium ensured that the maximum biomass was no lower than the biomass from the commonly used blood-liver (BL) medium. The application of RSM improved the biomass production of this strain in a more cost-effective way by creating an optimum medium. This result shows that B. animalis subsp lactis JNU306 may be used as a commercial starter culture in manufacturing probiotics, including dairy products.

• Particle and aerosol research
• /
• v.18 no.3
• /
• pp.61-68
• /
• 2022

In this study, a fluidized bed particle generator was developed to generate an aerosol without supply of compressed air and to increase portability. It was assumed that the mixing ratio of the test particles and beads, the input amount, and the air flow rate supplied to the generator would have effect on the aerosol generation characteristics. The product of these three parameters was set as a characteristic parameter and particle generation characteristics according to the change of the characteristic parameter were observed. As a result, it was confirmed that the input amount of test particles and beads was not suitable as a characteristic parameter and a characteristic parameter expressed as a product of the mass mixing ratio and the air flowrate was newly defined. When the new characteristic parameter is applied, it can be confirmed that the total amount of particles generated from the particle generator is a function of the characteristic parameter. As a result of measuring the amount of particle generation by adjusting the characteristic parameter, it was confirmed that the performance required for the test particle generator for the field inspection equipment of PM-2.5 sensors could be satisfied.

• Korean Journal of Construction Engineering and Management
• /
• v.11 no.2
• /
• pp.94-105
• /
• 2010

Recently, resettlement problems of low income groups in the urban regeneration area have been issued in Korea because they have no capability to purchase (or lease) redeveloped housing (or apartment). There are several approaches for supplying affordable housing and one of these is the bidding system which can reduce construction cost. However, the lowest bidding system has many problems such as dumping and substandard quality. In this context, this study proposed bidding system based on technical proposal applying the concept of the lowest total combined bid price for optimization of bid price, reduction of construction cost and period, and maintenance of suitable quality. This bidding system embraces the best value and cost plus time concept on the basis of an improved lowest price bidding system. It consists of the following components: work unit based, project unit based, and period reducing technical proposals. The proposed bidding system for determining bidders are designed to evaluate the adequacy of each technical proposal in the order of the combined minimum price in an effort to effectively optimize bid prices and reduce the construction periods, as well as to maintain a minimum appropriate quality.