• 한국콘텐츠학회논문지
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• 제7권8호
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• pp.199-206
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• 2007

양도소득은 재고자산 이외의 자산의 양도로 인하여 발생하는 양도차익으로 이루어지는 소득이다. 국가는 부동산 등에 대한 양도소득세를 신설하고 양도소득을 종합소득에 포함시켜 분류과세함으로써 과세기능과 부동산 투기억제기능을 부여하여 시행하고 있다. 그러나 현행 소득세법은 부동산, 유가증권 등 자본이득에 대하여 양도소득세를 부과하고 있으면서도 소득세법 및 조세특례제한법 등에서 지나치게 광범위하게 비과세 및 감면제도를 실시하고 있다. 즉 양도소득세의 체계는 1세대 1주택 비과세원칙과 조세특례법 등의 감면사항이 다양하여 공평과세를 저해할 수 있다. 또한 양도소득세 과세대상 물건을 양도한 연도의 소득으로 보아 초과누진세율로 과세함으로 인하여 같은 양도소득 간에도 장기간에 걸쳐 형성된 소득과 단기간에 걸쳐 형성된 소득 간에도 공평성 측면에서 보아 문제점이 있다. 따라서 본 연구는 현행 양도소득 과세제도에 관한 몇 가지 문제점을 짚어보고 이에 대한 합리적 발전방안을 제시하는 데에 초점을 두고 있다.

• Child Health Nursing Research
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• 제21권2호
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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.

• 산업경영시스템학회지
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• 제39권1호
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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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• 제13권7호
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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.

• 복식문화연구
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• 제15권1호
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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.

• 한국IT서비스학회지
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• 제15권1호
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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.

• 정보처리학회논문지D
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• 제13D권7호
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• pp.977-984
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• 2006

본 연구는 RFID를 이용하여 특수의약품의 생산, 유통, 병원으로 이어지는 약품의 흐름을 추적 관리하는데 목적이 있다. 이는 유통과정에서 약품의 위변조를 막고, 유통흐름의 투명성을 제고하기 위해 의약품의 생산시점에 RFID Tag를 부착하여, 유통과정 각 단계에서 의약품의 흐름을 추적 관리하여 최종 사용자가 안심하고 사용할 수 있도록 한다. 또한 부가적으로 유통흐름상의 각 단계의 주체들에게 재고관리 정보를 제공하여 의약품 수급 및 관리에 대해 편의성을 제공하고 입출고 작업을 원활하게 수행할 수 있도록 한다. 본 연구는 의약품 분야에 FRID 적용가능성을 검토하는 연구로서 약품코드에 대한 RFID코드 표준안의 적용과 국산 미들웨어의 적용을 시도하였고 향후 의약품 분야의 이력관리를 할 수 있는 E-pedigree의 기초를 마련하고자 한다 또한 기술적으로 유통분야에 많이 쓰이는 90Mhz 대역의 리더 적용 및 약품에 적합한 RFID Tag의 설계 및 선정 결과를 제시한다.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2001년도 학술대회지
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• pp.410-415
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• 2001

Earned Value Management System(EVMS)은 최근 건설 프로젝트를 관리하는데 매우 유용한 도구로 인식되고 있으며, 정부차원에서 적극적으로 도입을 검토하고 있는 선진 관리기법이다. 이 EVMS는 미국방성에 의해 1960년대부터 프로젝트의 효율적인 관리를 위해 개발된 C/SCSC에 기반을 두고 있으며, 국내외에서 정부발주공사뿐만 아니라 민간발주의 건설프로젝트를 관리하는 도구로 활용하기 위해 연구가 활발하게 진행되고 있다. 본 연구에서는 공정관리 프로그램과 복합작업모델(Workpackaging model)을 바탕으로 건설프로젝트의 EV계획과 분석이 효과적으로 이루어질 수 있도록, 제조업의 재고관리모형중의 한 형태로 조립제품의 자원운영계획을 수립하는데 우수한 기법으로 알려진 MRP기법을 활용하여 EVMS가 건설현장에서 보다 용이하고, 효과적으로 활용될 수 있는 방안을 제시하고자 한다.

• Nuclear Engineering and Technology
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• 제53권5호
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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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• 제55권10호
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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.