• The Journal of Small Business Innovation
• /
• v.19 no.3
• /
• pp.17-42
• /
• 2016

Financial Accounting Standards Board (FASB) Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes: An interpretation of FASB Statement No. 109, requires firms to evaluate uncertain tax positions and disclose information on their liabilities for these positions, unrecognized tax benefits (UTBs). We analyze the FIN 48 disclosures for calendar-year-end Korean companies listed on NYSE and NASDAQ and examine the Korean firms' tax aggressiveness utilizing the UTBs. The results suggest that stock exchange and firm size do not play a role in the Korean firms' tax aggressiveness, contrary to the matched U.S. firms and that the Korean firm in the miscellaneous retail industry is more tax aggressive than the firms in the communications, depository institutions and business services. In addition, we find evidence that the Korean firms are less tax aggressive than the matched U.S. firms. We also examine the Korean firms' tax avoidance tendencies using other measures of avoidance, leading to mixed results. Finally, we examine the association between the UTBs and other measures of tax avoidance and find a significant and negative association between the UTBs and the long-run cash effective tax rate.

• Journal of the Society of Naval Architects of Korea
• /
• v.48 no.2
• /
• pp.113-120
• /
• 2011

Fins are widely used for roll stabilization of passenger ferries and high performance naval ships, among others. The Coanda effect is noticeable when a jet stream is applied tangentially to a curved wing surface since the jet can augment the lift by increasing the circulation. The Coanda effect has been found useful in various fields of aerodynamics and speculated to have practical applicability in marine hydrodynamics where various control surfaces are used to control motions of ships and the other offshore structures. In the present study, numerical computations have been performed to find proper jet momentum coefficients $C_j$ and trailing edge shapes suitable for the application of the Coanda effect to a stabilizer fin. The results show that the lift coefficient of the modified Coanda fin at the zero angle of attack ${\alpha}$ identically coincides with that of the original fin at ${\alpha}\;=\;25^{\circ}$ when Coanda jet is supplied at the rate of $C_j$ = 0.1. It is also shown that a fixed type fin stabilizer utilizing the Coanda effect can be implemented without changing the fin angle to actively control the motions of ships and the other offshore structures.

• Molecular & Cellular Toxicology
• /
• v.4 no.4
• /
• pp.311-317
• /
• 2008

Zebrafish were exposed to commercial silver nanoparticles (${\sim}$10-20 nm) at 0.4 and 4 ppm during cadual fin regeneration. The silver was in the $Ag^+$ ionic form. Fin regeneration was slow in the group exposed to the lower concentration. The cadual fin, gill, and muscle were assayed after 48 hours and subjected to histological analysis. In all tissues sampled, fish exposed to nanoparticles exhibited infiltration, large mitochondria with empty matrices, and accumulation of nano-sized silver in blood vessels. The results suggested mitochondrial damage and induction of inflammation. Microarray analysis of RNA from young zebrafish (52 hours post-fertilization) that were exposed to nanometer-sized silver particles, showed alteration in expression of the p53 gene pathway related to apoptosis. Gene expression changes in the nanoparticle-treated zebrafish led to phenotypic changes, reflecting increased apoptosis.

• Journal of the Korean Society for Geothermal and Hydrothermal Energy
• /
• v.8 no.2
• /
• pp.48-54
• /
• 2012

To analyze the cooling performance of fin-tube evaporator in the refrigerator truck using R744 according to frost growth, the analytical model of evaporator was developed under frost and non-frost conditions. The performance of fin-tube evaporator was investigated with frost thickness and indoor temperature. Besides, the performance of evaporator under frost condition was compared to that under non-frost condition. As a result, area of air passage and system performance were decreased as the frost thickness increased. The cooling capacity was reduced by 10%, 20%, 30% when the frost thickness was 0.7 mm, 1.1 mm, and 1.6 mm respectively. At these conditions, the block ratio was 31%, 48%, and 71%. In addition, the outlet quality of refrigerant was not over 1 when the frost thickness was 1.6 mm in spite of high indoor air temperature.

• Journal of the Korean Society of Manufacturing Process Engineers
• /
• v.20 no.1
• /
• pp.48-56
• /
• 2021

In this study, the heat transfer process around the finned channel tubes is numerically examined. Serially arranged tubes of an evaporator were used for heat exchange. The numerical analysis results confirmed that the vortex generated at the rear of the channel pipe was caused by the fin. Furthermore, it was also confirmed that the temperature difference was large between the inlet and outlet ends of the fin. The temperature of the location where the fin was attached to the channel pipe was found to be close to the surface temperature of the channel wall. However, the temperature rose rapidly closer to the ambient air temperature of 350 K towards the fin end, located at a distance of 0.035 m; it was found to have a significant influence on the heat transfer around the fin-attached channel tube. The wider the vertical flow path, the lower the total heat transfer coefficient. However, the overall heat transfer coefficient increased as the horizontal flow path narrowed. The increment is attributed to an increase in the heat transfer amount due to increased heat transfer surface.

• Journal of the Korean Society of Combustion
• /
• v.1 no.1
• /
• pp.19-29
• /
• 1996

This study is to investigate the characteristics of heat transfer of a horizontal tube, with radial fins of various configuration, immersed in a high temperature fluidized bed. The experimental heat transfer variation is compared with that of a smooth tube. The finned tubes and smooth tube, with outside and inside diameter of 48.6mm and 30.6mm, are made of steel tubes. The depth of the fin is 5mm, the rake angles of fin are $25^{\circ},\;35^{\circ},\;45^{\circ}$ and the widthes of fin for each rake angle are 0mm, 1mm, 2mm and 3mm. A bed temperature is fixed at $880\;{\pm}\;10^{\circ}C$. A granular refractory(silica sand) is used as a bed material with mean particle diameters of 1.22mm and 1.54mm. The maximum heat transfer coefficient is achieved with the rake angle of $25^{\circ}$ and the width of 0mm for the mean particle size 1.22mm. The coefficient is 2.14 times larger than that for a smooth tube. The rake angle for the maximum heat transfer coefficient depends on the particle size of bed material. Also the transfer coefficient decreases as the width of fin increases.

• Fisheries and Aquatic Sciences
• /
• v.16 no.1
• /
• pp.45-48
• /
• 2013

A juvenile of the slender fangjaw, Sigmops gracilis G$\ddot{u}$nther, 1878 (Stomiiformes: Gonostomatidae) was collected from Jeju Island, Korea, and identified by DNA barcoding. This species is characterized by its large curved mouth and the presence of 11 dorsal fin rays and 28 anal fin rays. During the juvenile stage, the species is distinguished from other gonostomatid species by the position of the origin of the dorsal fin, which is located at the 7th-8th ray of the anal fin. The Korean name "Sol-ni-ael-tung-i" is proposed for this species.

• Journal of Convergence for Information Technology
• /
• v.11 no.9
• /
• pp.124-129
• /
• 2021

A time-interpolation technique has been applied to the conventional FLASH analog-to-digital converter (ADC) to increase a number of quantization level, thus it reduces not only a power dissipation, but also minimize an active chip area. In this work, we demonstrated 5-bit ADC which has 31 quantization levels consisting of 16 conventional voltage-mode comparators and 15 time-mode comparators. As a result, we have achieved about 48.4% voltage-mode comparator reductions. The ADC is fabricated in a 14nm fin Field-effect transistor (FinFET) process with an active die area of 0.0024 mm2 while consuming 0.82 mW through a 0.8 V supply. At 400-MS/s conversion rate, the ADC performs 28.03 dB SNDR (4.36 ENOB) at 21MHz input frequency.

• Korean Journal of Environmental Biology
• /
• v.38 no.4
• /
• pp.507-517
• /
• 2020

Several methods including morphometric analysis were used to distinguish small yellow croaker (Larimichthys polyactis) from yellow croaker (Larimichthys crocea), which have very similar external shapes. Morphometric analysis showed four considerable differences (p<0.05) among the total 48 morphometric dimensions, but no differences were seen in the classical dimensions (p>0.05). Rather, significant differences were seen in two truss dimensions: Insertion of dorsal fin base - origin of pectoral fin base and origin of anal fin base - origin of pectoral fin base, and two head part dimension: most anterior extension of the head - above of eye and above of eye - posterior aspect of operculum(p<0.05). However, the yellow croaker had higher values than the small yellow croaker in the other three morphometric dimensions except for the head part dimension of above of eye - posterior aspect of operculum of the four morphometric dimensions (p<0.05). The X-ray photographs indicated that the small yellow croaker (45.1±2.34°) had 8.4% more curved vertebral column than the yellow croaker(38.4±1.82°). A diamond-shaped cranium was found when the skin was peeled off from both fish but the commonly held fact that only the small yellow croaker has a diamond-shaped cranium is not accurate. Our results confirmed that the two fish could be definitely distinguished by their external body shape.

• Journal of the Korean Society for Aeronautical & Space Sciences
• /
• v.48 no.10
• /
• pp.745-752
• /
• 2020

A numerical study was carried out to evaluate the aerodynamic characteristics of the supersonic grid fins installed on SpaceX Falcon 9. The unit-grid-fin concept was utilized for more efficient and simpler 3-D steady flow calculations. Pre- and post-correction processes that accounted the interference effects by the angle of attack of the missile, the influences of the outer frame of the grid fin and the connecting rods were improved in the study, and it was demonstrated that the present correction method was more accurate as compared to previous studies. Finally, the present approach was applied to evaluate the aerodynamic characteristics in transonic/supersonic flights of SpaceX Falcon 9 with various angle of attacks.