• The Journal of Asian Finance, Economics and Business
• /
• v.10 no.2
• /
• pp.49-60
• /
• 2023

The study attempts to examine the relationship among revenue growth factors from different angles and provides a comprehensive overview of tax revenue collection for developing countries. The impact of income tax, customs duty, and value-added tax on the gross domestic product is examined using the ordinary least-square (OLS) multiple regression approach. To confirm the association, a multiple regression model is applied to time-series data. SPSS software, MS Excel, is used to draw the empirical results, trend analysis, and some graphical presentation to reach the study's objective. The findings show that while the value-added tax has a significant impact and the highest coefficient, regardless of country, income tax and customs duty may or may not be significant depending on the circumstances. It triggers effectual and efficacious economic growth. The paper has implications in policy-making areas where governments are seeking how to stimulate revenue growth effectively and efficiently. To promote economic growth, the tax net and tax rate on luxury goods should be increased along with human resources in the tax administration for the short term. But in the long term, decentralization & digitization of tax administration, dismantling the existing tax barriers and good governance are necessary.

• Journal of Biosystems Engineering
• /
• v.25 no.5
• /
• pp.351-358
• /
• 2000

This study was conducted to develop a speed control system of a DC motor which drove a barley seeder mounted on a combine harvester. Barley seeder mounted on a combine has been known to reduce labor and cost of barley cultivation. However, development of the seeder has been unsuccessful because the combine, a dedicated rice and barley harvester has not enough space and proper power take-off for barley seeder. To develop a barley seeder, small powered motor speed controller was required. A proximity sensor for detecting working speed of the combine and a programmable one board microprocessor was used to develope a control system. Motor parameters and motor constant, relationship between seeding rate, motor speed, groove volumes of a tested roller, torque were measured. The proximity sensor sent a frequency signal to the microprocessor. In laboratory experiments, the excitation voltage of the motor was shown not to be proportional to the size of pulse width (duty ratio). A table transforming frequency signal, that represented for working speed to proper pulse width was developed from seeding rate experiments. However, seeding rate at low frequency signal was not proportional to the working speed. Seeding rate control proportional to the frequency signal was achieved by shifting of the frequency signal.

• Transactions of the Korean Society of Automotive Engineers
• /
• v.18 no.5
• /
• pp.136-144
• /
• 2010

Exhaust gas recirculation (EGR) is an emission control technology allowing significant NOx emission reduction from light-and heavy duty diesel engines. The future EGR type, dual loop EGR, combining features of high pressure loop EGR and low pressure loop EGR, was developed and optimized by using a commercial engine simulation program, GT-POWER. Some variables were selected to control dual loop EGR system such as VGT (Variable Geometry Turbocharger)performance, especially turbo speed, flap valve opening diameter at the exhaust tail pipe, and EGR valve opening diameter. Applying the dual loop EGR system in the light-duty diesel engine might cause some problems, such as decrease of engine performance and increase of brake specific fuel consumption (BSFC). So proper EGR rate (or mass flow) control would be needed because there are trade-offs of two types of the EGR (HPL and LPL) features. In this study, a diesel engine under dual loop EGR system was optimized by using design of experiment (DoE). Some dominant variables were determined which had effects on torque, BSFC, NOx, and EGR rate. As a result, optimization was performed to compensate the torque and BSFC by controlling start of injection (SOI), injection mass and EGR valves, etc.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
• /
• v.14 no.12
• /
• pp.1311-1320
• /
• 2003

This paper proposed the estimating method of electromagnetic dosimetric reliability at in-vivo and in-vitro experiments. For more accurate consequences of these researches, we have tried to find out any correlations among output power, power density and specific absorption rate(SAR) with the results of in-vivo, in-vitro tests and SAR reports of cellular phone and PDA. In the case of in-vivo tests, the power density has close statistical correlations with SAR value and in the event of in-vitro tests, the output power has considerable statistical correlations with SAR containing duty factor. We analysed the coefficient of determination to estimate the dosimeoic uncertainty. If we use this method before evaluating techniques of measurement and analysis at both in-vivo and in-vitro experiments, we will conduct more accurate reliability test.

• Proceedings of the Korean Society of Propulsion Engineers Conference
• /
• 2017.05a
• /
• pp.892-895
• /
• 2017

As a component development of heavy duty industrial gas turbine combustor development program, pressure swirl simplex injector was designed and tested to figure out spray characteristics and performance. Injector flow rate as a function of pressure drop was measured and compared to the design target. Also spray shape was analyzed qualitatively and spray cone angle was measured from spray visualization image using shadowgraph. The flow test result showed that the injector was designed and manufactured correctly according to the design target and spray cone angle was measured from shadowgraph result. As a next step, PDA (Phase Doppler Anemometry) measurement is planned to figure out more specific spray performance and characterization.

• Journal of Auto-vehicle Safety Association
• /
• v.13 no.3
• /
• pp.78-85
• /
• 2021

Recently a traffic accident of heavy duty vehicles under the mandatory installation of ADAS (Advanced Driver Assistance System) is often reported in the media. Heavy duty vehicle accidents are normally occurring a high number of passenger's injury. According to report of Insurance Institute for Highway Safety, FCW (Forward Collision Warning) and AEB (Automatic Emergency Braking) were associated with a statistically significant 12% reduction in the rate of police-reportable crashes per vehicle miles traveled, and a significant 41% reduction in the rear-end crash rate of large trucks. Also many countries around the world, including Korea, are studying the effects of ADAS installation on accident reduction. Traffic accident statistics of passenger vehicle for business purpose in TMACS (Traffic safety information Management Complex System in Korea) tends to remarkably reduce the number of deaths due to the accident (2017(211), 2018(170), 2019(139)), but the number of traffic accidents (2017(8,939), 2018(9,181), 2019(10,095)) increases. In this paper, it is introduced a traffic accident case that could lead to high injury traffic accidents by being equipped with AEB in a bus. AEB reduces accidents and damage in general but malfunction of AEB could occur severe accident. Therefore, proper education is required to use AEB system, simply instead of focusing on developing and installing AEB to prevent traffic accidents. Traffic accident of AEB equipped vehicle may arise a new dispute between a driver's fault and vehicle defect. It is highly recommended to regulate an advanced event data recorder system.

• Journal of ILASS-Korea
• /
• v.29 no.2
• /
• pp.68-74
• /
• 2024

As awareness of environmental pollution problems increases worldwide, interest in air pollutants is increasing. In particular, NOx and PM, which are major pollutants in diesel vehicles, are contributing significantly to emissions. As a result, its importance is increasing. In this study, based on research results applied to large diesel vehicles, the problem of natural regeneration caused by low exhaust gas temperature during low speed and low load operation is solved by applying a complex regeneration DPF that is not affected by temperature conditions to small diesel vehicles. The feasibility of application to small diesel vehicles was reviewed by measuring the emission reduction efficiency. As a result of the engine test, the power reduction rate and fuel consumption rate before and after device installation under full load conditions were 2.9% decrease and 3.5% increase, respectively, satisfying the standard for a 5% reduction, and as a result of the regeneration equilibrium temperature (BPT) test, the regeneration temperature was 310℃. appeared at the level. The reduction efficiency test results for the actual vehicle durability test equipment showed 97.3% PM, 51.0% CO, and 31.1% HC, while the city commuter vehicle had PM 97.5%, CO 61.7%, HC 40.0%, and the school bus vehicle had PM 96.8%, CO 44.4%, HC 34.3%, and low-speed logistics vehicles showed a reduction efficiency of 98.2% for PM, 36.0% for CO, and 45.7% for HC. Based on the results of this study, in the future, it is necessary to secure DPF technology suitable for all vehicle types through actual vehicle application research on temperature condition-insensitive composite regenerative DPF for medium-sized vehicles.

• The Journal of the Acoustical Society of Korea
• /
• v.41 no.4
• /
• pp.446-460
• /
• 2022

In this paper, we propose an algorithm to improve target detection rate degradation due to direct blast in a bi-static sonar systems with high duty cycle using an adaptive filters. It is very important to suppress the direct blast in the aforementioned sonar systems because it has a fatal effect on the actual system operation. In this paper, the performance was evaluated by applying the Normalized Least Mean Square (NLMS) and Recursive Least Square (RLS) algorithms to the simulation and sea experimental data. The beam signals of the target and direct blast bearings were used as the input and desired signals, respectively. By optimizing the difference between the two signals, the direct blast is removed and only the target signal is remained. As a result of evaluating the results of the matched filter in the simulation, it was confirmed that the direct blast was removed to the noise level in both Linear Frequency Modultated (LFM) and Generalized Sinusoidal Frequency Modulated (GSFM), and in the case of GSFM, the target sidelobe decreased by more than 20 dB, thereby improving performance. In the sea experiment, it was confirmed that the LFM reduced the level of the transmitted direct wave by 10 dB, the GSFM reduced the level of the transmitted direct wave by about 4 dB, and the side lobe of the target decreased by about 4 dB, thereby improving the performance.

• Proceedings of the KSME Conference
• /
• 2001.06d
• /
• pp.896-902
• /
• 2001

To meet strict emission regulation while improving engine performances, common rail injection system which is suitable for electronic control, and capable of controlling injection quantity, timing, rate and pressure individually as well as realizing high pressure has been developed. At present study, a 8L DI diesel engine was converted to a single-cylinder experimental engine allowing optical access through an extended piston and a prototype of common rail injector in progress was applied to the engine. The combustion characteristics of the engine were analysed by using direct images and characteristics of the injector were analysed. We can not say that the results are always the same to general common rail injection system but that they are just characteristics of specific prototype injector.

• Proceedings of the Korean Institute of Surface Engineering Conference
• /
• 2016.11a
• /
• pp.3-32
• /
• 2016

High power impulse magnetron sputtering (HiPIMS) technique has been developed for more than 15 years. It is characterized by its ultra-high peak current and peak power density to obtain unique thin film properties, such as high hardness, good adhesion and tribological performance. However, its low deposition rate makes it hard to be applied in industries. In this work, the development of HiPIMS system and integration of radio frequency (RF) or mid-frequency (MF) power supplies were introduced. Effects of duty cycle and repetition frequency on the microstructure, mechanical property, optical and electrical properties of some binary, ternary and quarternary nitride coatings and oxide thin films were discussed. It can be observed that the deposition rate was effectively increased by the superimposed HiPIMS with RF or MF power. High hardness, good adhesion and sufficient wear resistance can be obtained through a proper adjustment of processing parameters of HiPIMS power system.