• Title/Summary/Keyword: Filing

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Critical Success Factors of the Web-based Tax Invoice System in Korea

  • Shim, Tae Sup;Song, In Kuk
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.10 no.9
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    • pp.4487-4507
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    • 2016
  • Recently tax authorities in the world have been adopting advanced information technology over the Internet into their processes. Websites that enable filing tax returns and paying tax electronically have been implemented in many countries. However, the tax authorities have difficulties in forcing the mandatory system because taxpayers do not feel comfortable with readily capturing their incomes by the system. This study aims to provide a guideline for successful implementation of the mandatory e-tax invoice system. First, the study foucsed on investigating whether the Korean e-tax invoice system was implemented successfully. Secondly, the study assessed actions that might contribute to its successful implementation. The analyses identify that establishing a free website for small-sized taxpayers and providing various issuing systems for diverse taxpayers are critical for its success. The results also enable the tax administrations aspiring to introduce a mandatory system to emphasize some specific actions, which have significant effects on its desired purposes. Finally, this study presents the various policy implications that previous studies have not provided.

기어의 스코어링 강도해석

  • 이성철
    • Tribology and Lubricants
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    • v.9 no.2
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    • pp.1-8
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    • 1993
  • 기어가 비교적 큰 하중과 고속의 운전상태에서 사용되는 경우 되풀이 응력에 의한 피로를 대상으로 하는 면압이나 굽힘강도 이외에 치면에서 발생되는 긁힘이나 융착(瀜着) 또는 용착(溶着)을 대상으로 한 스코어링(scoring) 강도를 고려하여야 한다. 스코어링은 주로 치의 이끝 부분에서 접촉방향으로 긁힘이 나타나는 손상으로 특징지워진다. 미국기어제조협회(AGMA)에서는 윤활막 파손에 의한 금속과 금속과의 접촉에 기인하여 발생되는 여러형태의 손상, 예를 들면 scuffing, seizing, galling 등을 광범위하게 스코어링으로 통칭하고 있다. 미국계통의 기술분야에서는 스코어링을 고온 스코어링(hot scoring)과 저온 스코어링(cold scoring)으로 구분하고 있다. 고온 스코어링은 고속 운전시 표면의 섬광온도(flash temperature)에 기인한 용착과 접촉방향으로 재료를 이탈시키는 형태를 나타내고, 저온 스코어링은 저속의 기어에서 윤활막 파단으로 표면에 줄질(filing)한 듯한 손상이 발생되는 것을 나타낸다. 유럽에서는 고온 스코어링 손상은 스커핑이라 하고 저온 스코어링손상만을 스코어링이라 부르고 있다.

Modelling and implementation scheme of a multi directory for multiple applications (다중 응용을 위한 멀티 디렉토리 모델링 및 구현 방안)

  • 김영준;임재홍
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.22 no.6
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    • pp.1356-1364
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    • 1997
  • This paper presents a modelling and implementation scheme of a multi directory which provides location and supplementary information of multiple applications in distributed environments. An extrended directory schema and extended DIT(Directory Information Tree) model is proposed for the multi directory. For implementation scheme, an implementation example adapted for the DFR(Document Filing and Retrieval) is shown. In addition, a configuration model for interworking between the DFR and the multi directory, an association mechanisms between two application's operations are also described. In a distributed environment, the interworking between the DFR and a multi directory implemented by using QUIPU 8.0 of ISODE(ISO Development Environment) directory system is tested. Based on the result of this paper, an extended model ofthe directory system is proposed for providing search operation of various application' objects.

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The Effect of the Gate Shape on the Microstructure of the Grain Size Controlled Material (게이트 형상이 결정립 제어 소재의 미세조직에 미치는 영향)

  • Jung Y.S.;Seo P. K.;Kang C. G.
    • Transactions of Materials Processing
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    • v.14 no.1 s.73
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    • pp.49-56
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    • 2005
  • In the semi-solid die casting process, an important thing is the flow behavior of semi-solid materials. The flow patterns of the semi-solid material can make the defects during die filling. To control the flow patterns is very important and difficult. In this paper, the flow behavior of the semi-solid A356 alloy material during die filing at various die gate shapes has been observed with the grain size controlled material. The effect of the gate shape on the die filling characteristics was investigated. The filling tests in each plunger stroke were experimented, and also simulated on the semi-solid material die casting process by MAGMAsoft. According to the filling tests and computer simulation, the effect of the gate shape on liquid segregation has been investigated.

Dissolution Characteristics of Biphenyl Dimethyl Dicarboxylate from Solid Dispersions with Copolyvidone

  • Moon, Jee-Hyun;Chun, In-Koo
    • Proceedings of the Korean Society of Applied Pharmacology
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    • 1997.04a
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    • pp.118-118
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    • 1997
  • Solid dispersions were used to increase the dissolution rate of biphenyl dimethyl dicarboxylate (DDB) in water, with the ultimate goal of optimizing its bioavailability when incoporated into pharmaceuticals. Carriers used were Kollidon 30, Kollidon VA 64, 2-hydroxypropyl-${\beta}$-cyclodextrin (HPCD), sodium salicylate or sodium benzoate. DDB solid dispersions were prepared at drug to carrier proportions ranging from 1 : 5 to 1 : 20 (w/w) by solvent evaporation method. DDB tablets (7.5 mg) were prepared by compressing the powder mixture composed of solid dispersions, lactose, corn starch, crospovidone and magnesium stearate using a single-punch press. DDB capsules (7.5 mg) were prepared by filing the mixture into empty hard gelatin capsules (size #1). Dissolution studies of DDB from powdered solid dispersions, tablets and capsules were performed in 900 $m\ell$ of water at 100 rpm and 37$^{\circ}C$ by the paddle method. The dissolved amount was assayed by HPLC and expressed as the mean(%)of three determinations.

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Factors Affecting Technological Innovation in Manufacturing Companies in Korea-The Role of Intellectual Property Management (IP관리가 기술혁신활동에 미치는 요인분석)

  • Kim, Eung-Do;Bae, Khee-Su
    • Korean Management Science Review
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    • v.31 no.4
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    • pp.29-42
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    • 2014
  • As society proceeds rapidly toward a knowledge-oriented stage, knowledge as an intangible asset has gained increasing importance. Companies increase their competitiveness and generate extra value through continuous investments in the management of intellectual property (IP). Thus, the prime concerns of companies have been protection of their technological innovation output through filing for IP rights, and maximization of their interests through utilization of intangible assets. Despite the importance of technological innovation in the management of a company, few studies have analyzed the key factors in the management of IP and activities for technological innovation. This study aims to derive policy implications for managing IP and effective capacity building for technological innovation. For this purpose, the author has employed empirical tests to identify the major factors influencing the direction of technological innovations in a company.

Determinating Sensor Location for Guided-Wave-Based Long Range Pipeline Inspection (유도파 기반 장거리 파이프라인 검사를 위한 모니터링 센서의 위치결정)

  • Na Won-Bae;Ryu Yeon-Sun;Kim Jeong-Tae
    • Proceedings of the Computational Structural Engineering Institute Conference
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    • 2006.04a
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    • pp.232-239
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    • 2006
  • Guided wave techniques have been used for pipeline inspection because of the long range inspection capability of guided waves. One of main concerns of these technique is how ones decide the axial interval of sensors when they are utilized for pipeline inspection. This question is related to the characteristic of cylindrical guided wave propagation, especially wave attenuation. Thus, attenuation of fundamental longitudinal guided wave propagating liquid-filled steel pipes is numerically investigated in the paper. Several liquids such as water, diesel oil, castor oil etc. are considered for the filing materials in the pipes. Sink is considered for numerical models for abandoning standing wave modes; hence, the attenuation dispersion curves become much simpler. Those attenuation calculations can be utilized for guided-wave-based nondestructive testing of pipelines when one inspects pipelines, using monitoring sensors, which are installed outside pipes.

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근관치료에서 Ca(OH)₂의 사용

  • Jeong, Gwan-Hui
    • The Journal of the Korean dental association
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    • v.20 no.11 s.162
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    • pp.929-932
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    • 1982
  • Calcium Hydoxide는 치수복(pulp capping), 생활치수절단술(vital pulpotomy)등에서 bactericidal effect 때문에 많은 사용을 하고 있으며, 최근에는 무수치(pulpless teeth)와 관련된 치근단병소가 있는 경우, 미완성치근단인 경우, 치근흡수, 횡주치근파절(Transverse root fracture)등의 경우에서도 Ca(OH)₂paste를 사용하여 성공적인 근관치료를 할 수 있다. 근관의 instrumentation 과 irrigation후 근과 dressing 은 약 1주일간 행하고 Ca(OH)₂paste를 건조된 근관내에 넣는다. 이때 치근단(root apex)으로부터 약 3~5mm 되게 저속으로 아주 가볍고 부드러운 압력을 가하여 Ca(OH)₂paste를 cotton pellet로 밀어넣고 Sealing(가봉)한다. 이 Temporary sealing은 1개월이상 견딜수 있도록 Cement 또는 Amalgam filling 함이 좋다. Ca(OH)₂paste의 제법은 normal irrigating agents 와 minimal filing으로 시행한다.

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Pressure distributions in the cavity in injection molding for various operational conditions (사출성형조건에 따른 캐비티의 압력분포)

  • Kim J. M.;Jun J. H.;Lyu M. Y.;Hwang H. S.;Lee J. W.;Lee S. H.
    • Proceedings of the Korean Society for Technology of Plasticity Conference
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    • 2005.10a
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    • pp.214-219
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    • 2005
  • Pressure distribution in the cavity during injection molding affects part quality. In this study pressure distributions in the runner, near gate in the cavity, and end of ail in the cavity have been measured using direct pressure sensors for various molding conditions. Molding conditions were injection speed, injection pressure, packing time from filing stage, and packing pressure. Through experiments it was realized that the packing time from filling stage and packing pressure are the dominant factors on the part quality such as part shrinkage. Experimental results have been compared with computer simulations.

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Endodontic treatment of a C-shaped mandibular second premolar with four root canals and three apical foramina: a case report

  • Bertrand, Thikamphaa;Kim, Sahng Gyoon
    • Restorative Dentistry and Endodontics
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    • v.41 no.1
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    • pp.68-73
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    • 2016
  • This case report describes a unique C-shaped mandibular second premolar with four canals and three apical foramina and its endodontic management with the aid of cone-beam computer tomography (CBCT). C-shaped root canal morphology with four canals was identified under a dental operating microscope. A CBCT scan was taken to evaluate the aberrant root canal anatomy and devise a better instrumentation strategy based on the anatomy. All canals were instrumented to have a 0.05 taper using 1.0 mm step-back filing with appropriate apical sizes determined from the CBCT scan images and filled using a warm vertical compaction technique. A C-shaped mandibular second premolar with multiple canals is an anatomically rare case for clinicians, yet its endodontic treatment may require a careful instrumentation strategy due to the difficulty in disinfecting the canals in the thin root area without compromising the root structure.