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An Analysis of the Economic Effects of Corporate Accumulated Earnings Tax System (기업소득 환류세제의 경제적 효과분석)

  • Kim, Dong-Hun
    • The Journal of the Convergence on Culture Technology
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    • v.6 no.1
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    • pp.367-380
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    • 2020
  • Recently, Korea's economy is facing a difficult economic situation due to sluggish domestic demand, low corporate investment and a cliff in youth employment. In order to overcome this problem and turn the economy into a virtuous circle, the government has introduced and implemented various economic policies. In this study, the effects of the corporate accumulated earnings tax system included in the 2014 tax code revision were to be verified. The validity of the business income was verified and analyzed using the financial data of the entity as to whether the income of the entity was being circulated to household income. First, validating the validity of whether the income tax on non-current income affects the level of an entity's investment, the results showed significant negative effects at a significant level of 5 per cent. Second, the analysis of whether the return tax on corporate income is affecting management decisions that increase the level of dividends for an entity has identified a metaphorical positive relationship. Third, it was confirmed that the income tax on uncurrency income does not have a significant effect on the increase in wages for workers. The result is presumed to be the main reason for the increased uncertainty in the economy and business environment.

Performance Analysis of a Bit Mapper of the Dual-Polarized MIMO DVB-T2 System (이중 편파 MIMO를 쓰는 DVB-T2 시스템의 비트 매퍼 성능 분석)

  • Kang, In-Woong;Kim, Youngmin;Seo, Jae Hyun;Kim, Heung Mook;Kim, Hyoung-Nam
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.38A no.9
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    • pp.817-825
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    • 2013
  • The UHDTV system, which provides realistic service with ultra-high definite video and multi-channel audio, has been studied as a next generation broadcasting service. Since the conventional digital terrestrial transmission system is not capable to cover the increased transmission data rate of the UHDTV service, there are great necessity of researches about increase of data rate. Accordingly, the researches has been studied to increase the transmission data rate of the DVB-T2 system using dual-polarized MIMO technique and high order modulation. In order to optimize the MIMO DVB-T2 system where irregular LDPC codes are used, it is necessary to study the design of the bit mapper that matches the LDPC code and QAM symbols in MIMO channel. However, the research related to the design of the bit mapper has been limited to the SISO system. Therefore, this paper defines a new parameter that indicates the VND distribution of MIMO DVB-T2 system and performs the performance analysis according to the parameter which will be helpful for designing a MIMO bit mapper.

Effect of Joint Orientation Distribution on Hydraulic Behavior of the 2-D DFN System (절리의 방향분포가 이차원 DFN 시스템의 수리적 특성에 미치는 영향)

  • Han, Jisu;Um, Jeong-Gi
    • Economic and Environmental Geology
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    • v.49 no.1
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    • pp.31-41
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    • 2016
  • A program code was developed to calculate block hydraulic conductivity of the 2-D DFN(discrete fracture network) system based on equivalent pipe network, and implemented to examine the effect of joint orientation distribution on the hydraulic characteristics of fractured rock masses through numerical experiments. A rock block of size $32m{\times}32m$ was used to generate the DFN systems using two joint sets with fixed input parameters of joint frequency and gamma distributed joint size, and various normal distributed joint trend. DFN blocks of size $20m{\times}20m$ were selected from center of the $32m{\times}32m$ blocks to avoid boundary effect. Twelve fluid flow directions were chosen every $30^{\circ}$ starting at $0^{\circ}$. The directional block conductivity including the theoretical block conductivity, principal conductivity tensor and average block conductivity were estimated for generated 180 2-D DFN blocks. The effect of joint orientation distribution on block hydraulic conductivity and chance for the equivalent continuum behavior of the 2-D DFN system were found to increase with the decrease of mean intersection angle of the two joint sets. The effect of variability of joint orientation on block hydraulic conductivity could not be ignored for the DFN having low intersection angle between two joint sets.

Visible Light Communication Based Wide Range Indoor Fine Particulate Matter Monitoring System (가시광통신 기반 광역 실내 초미세먼지 모니터링 시스템)

  • Shakil, Sejan Mohammad Abrar;An, Jinyoung;Han, Daehyun;Chung, Wan-Young
    • Journal of the Institute of Convergence Signal Processing
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    • v.20 no.1
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    • pp.16-23
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    • 2019
  • Fine particulate matter known as PM 2.5 refers to the atmospheric particulate matter that has a diameter less than 2.5 micrometer identified as dangerous element for human health and its concentration can provide us a clear picture about air dust concentration. Humans stay indoor almost 90% of their life time and also there is no official indoor dust concentration data, so our study is focused on measuring the indoor air quality. Indoor dust data monitoring is very important in hospital environments beside that other places can also be considered for monitoring like classrooms, cements factories, computer server rooms, petrochemical storage etc. In this paper, visible light communication system is proposed by Manchester encoding technique for electromagnetic interference (EMI)-free indoor dust monitoring. Important indoor environment information like dust concentration is transferred by visible light channel in wide range. An average voltage-tracking technique is utilized for robust light detection to eliminate ambient light and low-frequency noise. The incoming light is recognized by a photo diode and are simultaneously processed by a receiver micro-controller. We can monitor indoor air quality in real-time and can take necessary action according to the result.

Impact Analysis of Tributaries and Simulation of Water Pollution Accident Scenarios in the Water Source Section of Han River Using 3-D Hydrodynamic Model (3차원 수리모델을 이용한 한강 상수원구간 지류영향 분석 및 수질오염사고 시나리오 모의)

  • Kim, Eunjung;Park, Changmin;Na, Mijeong;Park, Hyeon;Kim, Bogsoon
    • Journal of Korean Society on Water Environment
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    • v.34 no.4
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    • pp.363-374
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    • 2018
  • The Han River serves as an important water resource for the city of Seoul, Korea and in the neighboring metropolitan areas. From the Paldang dam to the Jamsil submerged weir, the 4 water intake stations that are located for the Seoul metropolitan population were under review in this study. Therefore the water quality management in this section is very important to monitor, analyze and review to rule out any safety concerns. In this study, a 3-D hydrodynamic model, EFDC (Environmental Fluid Dynamics Code), was applied to the downstream of the Paldang Dam in the Han River, which is about 23 km in length, to determine issues related to water resource management. The 3-D grid was composed of 2,168 horizontal grids and three vertical layers. In this case, the hydrodynamic model was calibrated and verified with an observed average daily water surface elevation, water temperature and flow rate data for 3 years (2013~2015). The developed EFDC model proved to reproduce the hydrodynamics of the Han River well. The composition ratios of the noted incoming flows at the monitored intake stations for 3 years and their flow patterns in the river were analyzed using the validated model. It was found that the flow of the Wangsuk Stream depended on the Paldnag dam discharge, and it was noted that the composition ratios of the stream at the intake stations changed accordingly. In a word, the Wangsuk Stream moved mainly along the right bank of the Han River under the condition of a normal dam flow. As can be seen, when the dam discharge rate was low, the incidence of lateral mixing was often seen. The scenario analyses were also conducted to predict the transport of conservative pollutants as in the case of a chemical spill accident. Generally speaking, when scenarios were applied, the arrival time and concentration of pollutants at each intake station was thus predicted.

Detection and Monitoring of Benzylpenicillin Residues in Livestock and Marine Products (유통 축·수산물 중 잔류벤질페니실린의 검출 및 모니터링)

  • Lee, Hyo Jeong;Kang, Young Won;Lee, Soo Min;An, Kyung A;Lee, Ryun Kyung;Seo, Sang Cheol;Lee, Ju Hee;Im, Moo Hyeog;Lee, Jeong Rim;Hong, Choong Man;Chang, Moon Ik;Cho, Yoon Jae
    • Korean Journal of Food Science and Technology
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    • v.46 no.3
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    • pp.288-294
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    • 2014
  • Penicillin and its salts, including the benzatine, procaine, and sodium salts, have been widely used in human and veterinary medicine. Owing to their low toxicity, they currently form the most important group of antibiotics. However, overdose and abuse of these antibiotics may lead to potential risk in human health. Therefore, this study was conducted to validate the analysis method established by the Korea Food Code in 2012 and to monitor the levels of benzylpenicillin residues in products with reference to the maximum residue level (MRL). Of the 232 product samples tested, benzylpenicillin was detected in 11 livestock products and 2 marine products. Benzylpenicillin concentrations were found to be lower than the MRL in 12 products; however, the concentration of benzylpenicillin was found to be greater than the MRL in 1 pork product. The limit of quantification (LOQ) for benzylpenicillin was found to be 0.001-0.002 mg/kg, with an average recovery of 90.4-115.3%. Calibrations showed good linearity of 0.995 over a range of 0.002-0.05 mg/kg.

Performance Evaluation of Hypersonic Turbojet Experimental Aircraft Using Integrated Numerical Simulation with Pre-cooled Turbojet Engine

  • Miyamoto, Hidemasa;Matsuo, Akiko;Kojima, Takayuki;Taguchi, Hideyuki
    • Proceedings of the Korean Society of Propulsion Engineers Conference
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    • 2008.03a
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    • pp.671-679
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    • 2008
  • The effect of Pre-cooled Turbojet Engine installation and nozzle exhaust jet on Hypersonic Turbojet EXperimental aircraft(HYTEX aircraft) were investigated by three-dimensional numerical analyses to obtain aerodynamic characteristics of the aircraft during its in-flight condition. First, simulations of wind tunnel experiment using small scale model of the aircraft with and without the rectangular duct reproducing engine was performed at M=5.1 condition in order to validate the calculation code. Here, good agreements with experimental data were obtained regarding centerline wall pressures on the aircraft and aerodynamic coefficients of forces and moments acting on the aircraft. Next, full scale integrated analysis of the aircraft and the engine were conducted for flight Mach numbers of M=5.0, 4.0, 3.5, 3.0, and 2.0. Increasing the angle of attack $\alpha$ of the aircraft in M=5.0 flight increased the mass flow rate of the air captured at the intake due to pre-compression effect of the nose shockwave, also increasing the thrust obtained at the engine plug nozzle. Sufficient thrust for acceleration were obtained at $\alpha=3$ and 5 degrees. Increase of flight Mach number at $\alpha=0$ degrees resulted in decrease of mass flow rate captured at the engine intake, and thus decrease in thrust at the nozzle. The thrust was sufficient for acceleration at M=3.5 and lower cases. Lift force on the aircraft was increased by the integration of engine on the aircraft for all varying angles of attack or flight Mach numbers. However, the slope of lift increase when increasing flight Mach number showed decrease as flight Mach number reach to M=5.0, due to the separation shockwave at the upper surface of the aircraft. Pitch moment of the aircraft was not affected by the installation of the engines for all angles of attack at M=5.0 condition. In low Mach number cases at $\alpha=0$ degrees, installation of the engines increased the pitch moment compared to no engine configuration. Installation of the engines increased the frictional drag on the aircraft, and its percentage to the total drag ranged between 30-50% for varying angle of attack in M=5.0 flight.

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Severe Accident Sequence Analysis - Part 1: Analysis of Postulated Core Meltdown Accident Initiated by Small Break LOCA in Kori-1 PWR Dry Containment (고리 1호기 소형파단 냉각제 상실사고에 의해 개시된 가상 노심용융 사고 해석)

  • Jong In Lee;Seung Hyuk Lee;Jin Soo Kim;Byung Hun Lee
    • Nuclear Engineering and Technology
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    • v.16 no.3
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    • pp.141-154
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    • 1984
  • An analysis is presented of key phenomena and scenario which imply some general trends for beyond design-basis-accident in Kori-1 PWR dry containment. The study covers a wide range of severe accident sequences initiated by small break LOCA. The MARCH computer code, with KAERI modifications was used in this analysis. The major emphasis of the paper are two folds, 1) the phenomenologic understanding of severe accident and 2) a study of H2 combustion and debris/ water interactions in a specific small break LOCA for Kori-1 plant. The sensitivity studies for the specific plant data and thermal interaction modelings used in the SASA were performed. The results show that if hydrogen burning does occur at low concentration, the resulting peak pressure does not exceed the design value, while the lower concentration assumption results in repeated burning due to the continuing H$_2$ generation. For debris/water interaction, the particle size has no effect on the magnitude of peak pressure for the amount of water assumed to be in the reactor cavity. But, the occurrence of peak pressure is considerably delayed in case of using the dryout correlation. The peak containment pressure predicted from the hydrogen combustion and steam pressure spite during full core meltdown scenario does not present a severe threat to the containment integrity.

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A Life-History Approach to the Practice of Early Marriage in Ethiopia (에티오피아의 조혼 관습에 대한 생애사적 접근)

  • Seol, Byung-Soo
    • Cross-Cultural Studies
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    • v.42
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    • pp.69-106
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    • 2016
  • Early marriage in contemporary society has brought about many problems. The practice is encouraged by gender inequality, poverty and social norms. It reproduces social power imbalances including increased economic vulnerability of women, low educational attainment of girls, gender inequality at home and in the labor market, physical and sexual violence against women and their health problems. The Ethiopian government increased the minimum legal age of marriage for women from 15 to 18 years, by revising its family code in 2000 and newly adopting a criminal law in 2005 that includes punishment against any harmful tradition. Nonetheless, early marriage is still widely practiced in many parts of rural Ethiopia. This is because the practice has long been embedded and deeply rooted in the lives of the people. Earlier literature on early marriage in Ethiopia tends to focus only on women's experiences and regard that all early-married people, particularly women, are unhappy with their lives. This paper attempts to explore the issue of early marriage through voices of people with diverse socioeconomic backgrounds, in order to address the limitations of the previous literature. This article aims at examining why early marriage has occurred in Ethiopia and how it has affected family life and women's educational attainment, focusing on the case of Meki town. As seen from this study, it is true that early marriage generally had negative influences on the lives of women. However, it is equally true that some men are also victims of the practice while some women have improved their lives by means of it. This implies that we need to listen to the voices of diverse people when we examine early marriage.

Evaluating the Quality of Basic Life Support Information for Primary Korean-Speaking Individuals on the Internet (국내 인터넷 웹 페이지에 나타난 기본심폐소생술 정보의 질 평가)

  • Kang, Hee Do;Moon, Hyung Jun;Lee, Jung Won;Choi, Jae Hyung;Lee, Dong Wook;Kim, Hyun Su;Kang, In Gu;Kim, Doh Eui;Lee, Hyung Jung;Lee, Han You
    • Health Communication
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    • v.13 no.2
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    • pp.125-132
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    • 2018
  • Purpose: The aim of this study is to investigate the quality of basic life support (BLS) information for primary Korean-speaking individuals on the internet. Methods: Using the $Google^{(C)}$ search engine, we searched for the terms 'CPR', 'cardiopulmonary resuscitation (in Korean)' and 'cardiac arrest (in Korean)'. The accuracy, reliability and accessibility of web pages was evaluated based on the 2015 American heart association(AHA) guidelines for CPR & emergency cardiovascular care, the health on the net foundation code of conduct and Korean web content accessibility guidelines 2.1, respectively. Results: Of the 178 web pages screened, 50 met criteria for inclusion. The overall quality of BLS information was not enough (median 5/7, IQR 4.75-6). 23(36%) pages were created in accordance with 2010 AHA guidelines. Only 24(48%) web pages educated on how to use the automated electrical defibrillator. The attribution and transparency of the reliability of pages was relatively low, 20(40%) and 16(32%). The web accessibility score was relatively high. Conclusion: A small of proportion of internet web pages searched by Google have high quality BLS information for a Korean-speaking population. Web pages based on past guideline were still being searched. The notation of the source of CPR information and the transparency of the author should be improved. The verification and evaluation of the quality of BLS information exposed to the Internet are continuously needed.