• The Journal of the Korea Contents Association
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• v.7 no.8
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• pp.199-206
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• 2007

Capital gain comes from the transfer gain which is occurring by transferring assets except inventory assets. Our government recently has made capital gain tax on real estates and imposed as classified income tax by including it into aggregate income so that provide function of tax and curb property speculation. However the present income tax law imposes capital gain tax on capital profit including real estate and securities, while this law and the special tax treatment control law implement non-taxation and tax exemption too widely. That is to say, the system of capital gain tax can hinder the fair tax because it has various exemption terms including the non-taxation principle on a house for a family and the special tax treatment law. And also it has a problem in the sense of equity because it imposes tax by progressive tax rate on the subjects of capital gain tax considering them as the profit of that year, which were transferred, so there is difference between the income which has been made for a long time and the income made for a short time even in the same capital gain. Therefore this study identifies some issues surrounding the present capital gain tax system and focuses on presenting reasonable development plan.

• Child Health Nursing Research
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• v.21 no.2
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• pp.123-130
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• 2015

Purpose: The purpose of this study was to understand the intellectual and psychological features of children with Moyamoya disease who were patients in the Department of Pediatric Neurosurgery of Severance Hospital. Methods: From December 2010 through December 2012, 63 patients with diagnoses of Moyamoya disease and 59 children in a normal group were enrolled. This study was conducted using the Korean-Wechsler Intelligence Scale for Children, Rey-Kim Memory Test for children, Korean Child Behavior Checklist and Pediatric Quality of Life Inventory$^{TM}$4.0. Results: The results showed that the intellectual and psychological profiles of children with Moyamoya disease were lower than the average of the normal control group. The tested patients showed significantly lower scores for Performance Intelligence Quotient cognition level. Also, in terms of quality of life, children with Moyamoya disease had lower levels of physical and school functionality. The results were in line with those of previous studies involving psychological tests of children with chronic diseases. Conclusion: Considering the intellectual and psychological characteristics of children with Moyamoya disease, integrated psychological intervention plans including elements such as supportive therapy for patients and programs for parental education are required.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.39 no.1
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• pp.153-161
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• 2016

Semiconductor manufacturing has suffered from the complex process behavior of the technology oriented control in the production line. While the technological processes are in charge of the quality and the yield of the product, the operational management is also critical for the productivity of the manufacturing line. The fabrication line in the semiconductor manufacturing is considered as the most complex part because of various kinds of the equipment, re-entrant process routing and various product devices. The efficiency and the productivity of the fabrication line may give a significant impact on the subsequent processes such as the probe line, the assembly line and final test line. In the management of the re-entrant process such as semiconductor fabrication, it is important to keep balanced fabrication line. The Performance measures in the fabrication line are throughput, cycle time, inventory, shortage, etc. In the fabrication, throughput and cycle time are the conflicting performance measures. It is very difficult to achieve two conflicting goal simultaneously in the manufacturing line. The capacity of equipment is important factor in the production planning and scheduling. The production planning consideration of capacity can make the scheduling more realistic. In this paper, an input and scheduling rule are to achieve the balanced operation in semiconductor fabrication line through equipment capacity and workload are proposed and evaluated. New backward projection and scheduling rule consideration of facility capacity are suggested. Scheduling wafers on the appropriate facilities are controlled by available capacity, which are determined by the workload in terms of the meet the production target.

• Asian Pacific Journal of Cancer Prevention
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• v.13 no.7
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• pp.3129-3133
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• 2012

Diagnosis and treatment procedures in cancers and resulting anxiety negatively affect the individual and the family. Particularly treatment methods may generate psychological symptoms. The aim of this study was to determine the level of such symptoms in Turkish gynecologic cancer patients receiving chemotherapy. A total of 41 patients who were referred to our gynecologic oncology research clinic between January-March 2012, receiving 3 months or more chemotherapy and who agreed to participate were enrolled in study. All the data were collected using a personal information form, Edmonton Symptom Assesment System and State-Trait Anxiety Inventory. Patients received highest point average from fatigue symptom ($6.53{\pm}2.67$) and lowest point average from dyspnea ($1.53{\pm}3.03$) according to Edmonton Symptom Assesment System. The mean State Anxiety score of patients was $43.1{\pm}9.77$ and mean Trait Anxiety score was $46.7{\pm}7.01$. Comparing symptoms of patients and mean State Anxiety score it was found that there was a statistically significant corelation with symptoms like pain (p<0.05), sadness (p<0.001), insomnia (p<0.05), state of well being (p<0.001) and dyspnea (p<0.05). Similarly comparing symptoms of patients and mean Trait Anxiety score demonstrated significant correlations for fatigue (p<0.05), sadness (p<0.01), insomnia (p<0.01) and state of well-being (p<0.01). As a result, patients with gynecological cancers experienced symptoms related to chemotherapy and a moderate level of anxiety. In accordance, appropriate interventions should recommended for the evaluation and improvement of anxiety and symptoms related to treatment in cancer patients.

• The Research Journal of the Costume Culture
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• v.15 no.1 s.66
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• pp.1-12
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• 2007

The purpose of this study is to identify the SPA(Specialty store retailer of Private label Apparel) characteristics and product supply process of Korean casual apparel brands. The research was conducted by questionnaire surveys to 63 casual apparel brands. SPA characteristics of each brand were measured with four SPA characteristic indices: short product supply cycle, spacious retail floor, single brand retail store, and low product price compared to the quality of the product. The 63 apparel brands were grouped by SPA index score. The brands belonged to group H had high index score and brands in group L had low index score. The results of this study showed that the most of the casual apparel brands' products were sold at department stores, especially the brands belonged to group L greatly depended on department stores. Few apparel brands have spacious retail floor. The retail product price of the brands belonged to group H was low price while the product price of the brands belonged to group L was in the medium-high price. The supply time of the new products was short in general. The most brands supplied new styles to the retail floor within 1 to 3 weeks. The information technology was heavily used. The brands belonged to group H highly used information technology including bar codes system, pas data analysis, and inventory control system. The current style trends were analyzed with street fashion and feedback from the shop managers.

• Journal of Information Technology Services
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• v.15 no.1
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• pp.227-243
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• 2016

In order to maximize profitability by optimizing the entire supply chain process, enterprises have made efforts to apply IT technologies such as POS, MES, and TMS. In addition, academic societies have also made efforts to verify the effects of IT technology introduction through various researches. However, until now, there is almost no research that analyzes the relationship between the IoT, a new IT technology, and the SCM. To study the effect of IoT technology on SCM, this study conducted professional Delphi surveys for three times. Through this method, this study analyzed changes that will be caused by the IoT technology, the priority area in IoT introduction, and the expected difficulty in IoT introduction on SCM. As a result of the Delphi surveys and analyses, it was expected that when IoT technology is introduced, the level of SCM's IT use and partnership will increase. However, the effect of the increased performance of the supply chain, which includes inventory management and quality control, will become weaker. The reason is that the development of operation and management skills, as well as the improvement of IT technology, are also important elements for the performance improvement of the supply chain. As for the priority area in IoT introduction, it was expected that the effect will be greater when IoT is introduced in customer service, transportation, and delivery areas. As difficulties in IoT technology introduction, such as the shortage of IoT platform development personnel, standardization, integration with the existing system, securing professional manpower, expenses, data management, and operation, were derived, it has thus become necessary for us to exert greater efforts in order to come up with solutions.

• The KIPS Transactions:PartD
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• v.13D no.7 s.110
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• pp.977-984
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• 2006

This paper is intended to trace and management of drug based on RFID Technology at a circulation market, from manufacturer to end user, of drug. To avoid counterfeit and generic drug and establish of order in the circulation of drug, at the moment of manufacturing, tags for each bottle and each box are tagged. and then from factory to hospital, through whole logistics, e-pedigree for the drug is made and monitored. Using inventory information, it is easy to manage and control stock of drug. In addition to, RFID System enables storing and delivery to be simple, process time to be shortened. As this research is to study of applying RFID to drug, in this paper, standard RFID code for drug is suggested and tried to apply domestic middle win. Finally, the result of tag pattern design and how to tag for the drug based on 90Mhz is proposed

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.410-415
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• 2001

Earned Value Management System(EVMS) has been considered as a useful tool of managing construction projects lately and its instruction into a private industry is now under consideration by the Korean government. It is on the basis of C/SCSC that had been released by the U.S. Department of Defense(DOD) since 1967. Its research has been in the active progress in order to utilize the earned value concept as a project management tool for construction project ordered by both government and private sector. Material Requirement Planning(MRP) is also known as a tool of planning and scheduling resources for assembly product as a part of inventory control models in the manufacturing industry. The purpose of this study is the effective employment of Earned Value Management to manage the construction projects by utilizing Material Requirement Planning(MRP), based on project management software and Workpackaging model.

• Nuclear Engineering and Technology
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• v.53 no.5
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• pp.1446-1453
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• 2021

In the past, several experimental investigations aiming at characterizing the natural circulation (NC) behavior in test facilities were carried out. They showed a variety of flow patterns characterized by an inverted U-shape of the NC flow curve versus primary mass inventory. On the other hand, attempts to reproduce such curves using thermal-hydraulic system codes, showed 10-30% differences between the measured and calculated NC mass flow rate. Actually, the used computer codes are generally based upon nodalization using single U-tube representation. Such model may not allow getting accurate simulation of most of the NC phenomena occurring during such tests (like flow redistribution and flow reversal in some SG U-tubes). Simulations based on multi-U-tubes model, showed better agreement with the overall behavior, but remain unable to predict NC phenomena taking place in the steam generator (SG) during the experiment. In the current study, the CATHARE code is considered in order to assess a NC characterization test performed in the four loops PKL facility. For this purpose, four different SG nodalizations including, single and multi-U-tubes, 1D and 3D SG inlet/outlet zones are considered. In general, it is shown that the 1D and 3D models exhibit similar prediction results up to a certain point of the rising part of the inverted U-shape of the NC flow curve. After that, the results bifurcate with, on the one hand, a tendency of the 1D models to over-predict the measured NC mass flow rate and on the other hand, a tendency of the 3D models to under-predict the NC flow rate.

• Nuclear Engineering and Technology
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• v.55 no.10
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• pp.3732-3753
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• 2023

The Real-time Analysis for Particle-transport and In-situ Detection (RAPID) Code System, developed based on the Multi-stage Response-function Transport (MRT) methodology, enables real-time simulation of nuclear systems such as reactor cores, spent nuclear fuel pools and casks, and sub-critical facilities. This paper presents the application of a novel fission matrix-based burnup methodology to the well-characterized JSI TRIGA Mark II research reactor. This methodology allows for calculation of nuclear fuel depletion by combination and interpolation of RAPID's burnup dependent fission matrix (FM) coefficients to take into account core changes due to burnup. The methodology is compared to experimentally validated Serpent-2 Monte Carlo depletion calculations. The results show that the burnup methodology for RAPID (bRAPID) implemented into RAPID is capable of accurately calculating the k_eff burnup changes of the reactor core as the average discrepancies throughout the whole burnup interval are 37 pcm. Furthermore, capability of accurately describing 3D fission source distribution changes with burnup is demonstrated by having less than 1% relative discrepancies compared to Serpent-2. Good agreement is observed for axially and pin-wise dependent fuel burnup and nuclear fuel nuclide composition as a function of burnup. It is demonstrated that bRAPID accurately describes burnup in areas with high gradients of neutron flux (e.g. vicinity of control rods). Observed discrepancies for some isotopes are explained by analyzing the neutron spectrum. This paper presents a powerful depletion calculation tool that is capable of characterization of spent nuclear fuel on the fly while the reactor is in operation.