• Management & Information Systems Review
• /
• v.38 no.4
• /
• pp.61-78
• /
• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Proceedings of the Korean Society of Propulsion Engineers Conference
• /
• 2003.05a
• /
• pp.91-93
• /
• 2003

A comprehensive numerical study is carried out to investigate for the understanding of the flow evolution and flame development in a supersonic combustor with normal injection of ncumally injecting hydrogen in airsupersonic flows. The formulation treats the complete conservation equations of mass, momentum, energy, and species concentration for a multi-component chemically reacting system. For the numerical simulation of supersonic combustion, multi-species Navier-Stokes equations and detailed chemistry of H2-Air is considered. It also accommodates a finite-rate chemical kinetics mechanism of hydrogen-air combustion GRI-Mech. 2.11[1], which consists of nine species and twenty-five reaction steps. Turbulence closure is achieved by means of a k-two-equation model (2). The governing equations are spatially discretized using a finite-volume approach, and temporally integrated by means of a second-order accurate implicit scheme (3-5).The supersonic combustor consists of a flat channel of 10 cm height and a fuel-injection slit of 0.1 cm width located at 10 cm downstream of the inlet. A cavity of 5 cm height and 20 cm width is installed at 15 cm downstream of the injection slit. A total of 936160 grids are used for the main-combustor flow passage, and 159161 grids for the cavity. The grids are clustered in the flow direction near the fuel injector and cavity, as well as in the vertical direction near the bottom wall. The no-slip and adiabatic conditions are assumed throughout the entire wall boundary. As a specific example, the inflow Mach number is assumed to be 3, and the temperature and pressure are 600 K and 0.1 MPa, respectively. Gaseous hydrogen at a temperature of 151.5 K is injected normal to the wall from a choked injector.A series of calculations were carried out by varying the fuel injection pressure from 0.5 to 1.5MPa. This amounts to changing the fuel mass flow rate or the overall equivalence ratio for different operating regimes. Figure 1 shows the instantaneous temperature fields in the supersonic combustor at four different conditions. The dark blue region represents the hot burned gases. At the fuel injection pressure of 0.5 MPa, the flame is stably anchored, but the flow field exhibits a high-amplitude oscillation. At the fuel injection pressure of 1.0 MPa, the Mach reflection occurs ahead of the injector. The interaction between the incoming air and the injection flow becomes much more complex, and the fuel/air mixing is strongly enhanced. The Mach reflection oscillates and results in a strong fluctuation in the combustor wall pressure. At the fuel injection pressure of 1.5MPa, the flow inside the combustor becomes nearly choked and the Mach reflection is displaced forward. The leading shock wave moves slowly toward the inlet, and eventually causes the combustor-upstart due to the thermal choking. The cavity appears to play a secondary role in driving the flow unsteadiness, in spite of its influence on the fuel/air mixing and flame evolution. Further investigation is necessary on this issue. The present study features detailed resolution of the flow and flame dynamics in the combustor, which was not typically available in most of the previous works. In particular, the oscillatory flow characteristics are captured at a scale sufficient to identify the underlying physical mechanisms. Much of the flow unsteadiness is not related to the cavity, but rather to the intrinsic unsteadiness in the flowfield, as also shown experimentally by Ben-Yakar et al. [6], The interactions between the unsteady flow and flame evolution may cause a large excursion of flow oscillation. The work appears to be the first of its kind in the numerical study of combustion oscillations in a supersonic combustor, although a similar phenomenon was previously reported experimentally. A more comprehensive discussion will be given in the final paper presented at the colloquium.

• Culinary science and hospitality research
• /
• v.18 no.5
• /
• pp.1-15
• /
• 2012

This study analyzed the influence of the quality of medicinal food on perceived values, repurchase intention and recommendation intention. The objective of this study is to suggest the efficient operating direction for specialized medicinal food restaurants to grow as an axis of the food service industry by showing the future direction of medicinal food and establishing marketing strategies to maintain/secure customers. From June 15th to July 2nd, 2009, the survey was conducted for the customers of medicinal food restaurants, located in Seoul and Gyeonggi-do. After distributing 250 copies of questionnaire, 195 of them were collected and total 192 were used for the analysis after excluding three copies due to lack of showing sincerity. The analysis results of this study can be summarized as follows. First, the quality of medicinal food was found to have a significant influence on 'functional value(t=5.519)' while having no influence on 'social value.' Second, the 'nutritional quality' of medicinal food was analyzed as having a significant influence on 'social value(t=10.954)' and 'functional value'(t=8.237).' Third, the 'medicinal quality' of medicinal food was analyzed as having no significant influence on 'social value(t=1.191)' and 'functional value(t=0.022).' Fourth, it was found that 'social value' had a significant influence on repurchase intention(t=9.743) and recommendation intention(t=9.154). Fifth, the functional value was analyzed as having a significant influence on repurchase intention(t=7.895) and recommendation intention(t=8.143). The results of the empirical analysis shown in this study properly support the theoretical standard system to achieve successful performance and useful information necessary for systematic operation of specialized medicinal food restaurants.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.38 no.1
• /
• pp.39-48
• /
• 2010

Recreation forests are in the spotlight as the place for personality development, mind and body comfort, companionship, and environment education in forests and valleys. Visitors to recreation forests have been on the increase along with booming in recreation forest building since 1988. Recreation forests are being categorized according to some features such as regional and environmental condition. Recreation forests, however, have not met the expectations of some visitors who want to take a rest with calmness due to the influence of the 5-day-work-week system, increasing interest in rest, leisure, and well-being, and users converge during weekends, summer, and the tourist season. In order to improve visitors' satisfaction efficiently, this study surveyed the level of satisfaction in each cluster based on the precedent study which had classified 85 national or public recreation forests in Korea into clusters. Questionnaires were distributed properly to each cluster and, of the 1,132 questionnaires collected, 1,015 were valid and used for analysis. Reliability of questionnaires and statistical validity of the model were verified. As a result, there are meaningful differences in the ranking of independent variables which affect the level of satisfaction according to clusters. Variables in rest and fatigue recovery have the strongest influence on the level of satisfaction in the clusters of potential factor, internal activation factor, and mixed potential capacity factor. In the use performance and visiting condition factor cluster, appropriateness of visit cost is most influential and, in the education cluster, connectivity with tourist attractions around it is most affective. These results can provide priority in services and maintenance of recreation forests for improving the level of satisfaction and differentiate the distribution of resources according to clusters.

• 대한공업교육학회지
• /
• v.40 no.2
• /
• pp.111-129
• /
• 2015

This study tried to investigate the possibility and expectation effect to organize and operate NCS(national competency standards)-based vocational education curriculum in technical specialized high schools and meister high schools and the perceptions of specialty subject teachers about support plans for effective operation of the NCS-based curriculum. For this, the survey was conducted targeting 286 specialty subject teachers in technical specialized high schools and meister high schools. And the results are as follow: First, the specialty subject teachers in the technical specialized high schools and meister high schools recognized that the positive expectation effect can be obtained through the NCS-based vocational education curriculum and the NCS-based vocational education curriculum should very much be applied to the school curriculum but it is impractical to organize and operate the NCS-based vocational education curriculum as the school curriculum from 2016. Second, the specialty subject teachers in the technical specialized high schools and meister high schools recognized that industrial education needs can be analyzed, industry duties-based educational objectives and contents can be set up, industrial duties-based education can be done, the capability to develop and operate teachers' curriculum can be improved, and the NCS-based curriculum will be effective for industrial and academic cooperation and connection with communities by applying it but the realistic possibility will relatively be low. Third, the specialty subject teachers in the technical specialized high schools and meister high schools recognized that tools for practice should be reorganized and expanded, the number of students targeting practical classes should be reduced by 15 to 20 persons, teachers' field education capability should be strengthened, supply and demand of teachers should be supported, industrial and academic cooperation-based field-centered education should be reinforced, and support of the NCS-based teaching materials to be textbooks should be required in terms of operating schools to operate the NCS-based vocational curriculum effectively. Support of finding jobs and field education which correspond with the NCS-based vocational curriculum should be provided, field instruction by ability of the national competency standards should be supported, field practice education projects about the NCS-based vocational curriculum should be provided and introduction and operation of the industrial employee performance evaluation system should be required in terms of the support plans of relevant organizations.

• Journal of KIISE:Computer Systems and Theory
• /
• v.30 no.5_6
• /
• pp.307-318
• /
• 2003

In this paper, we design and construct a TMO object group that provides the guaranteed real-time services in the distributed object computing environments, and verify execution power of its model for the correct distributed real-time services. The TMO object group we suggested is based on TINA's object group concept. This model consists of TMO objects having real-time properties and some components that support the object management service and the real-time scheduling service in the TMO object group. Also TMO objects can be duplicated or non-duplicated on distributed systems. Our model can execute the guaranteed distributed real-time service on COTS middlewares without restricting the specially ORB or the of operating system. For achieving goals of our model. we defined the concepts of the TMO object and the structure of the TMO object group. Also we designed and implemented the functions and interactions of components in the object group. The TMO object group includes the Dynamic Binder object and the Scheduler object for supporting the object management service and the real-time scheduling service, respectively The Dynamic Binder object supports the dynamic binding service that selects the appropriate one out of the duplicated TMO objects for the clients'request. And the Scheduler object supports the real-time scheduling service that determines the priority of tasks executed by an arbitrary TMO object for the clients'service requests. And then, in order to verify the executions of our model, we implemented the Dynamic Binder object and the Scheduler object adopting the binding priority algorithm for the dynamic binding service and the EDF algorithm for the real-time scheduling service from extending the existing known algorithms. Finally, from the numerical analyzed results we are shown, we verified whether our TMO object group model could support dynamic binding service for duplicated or non-duplicated TMO objects, also real-time scheduling service for an arbitrary TMO object requested from clients.

• Radiation Oncology Journal
• /
• v.22 no.4
• /
• pp.316-324
• /
• 2004

Purpose : In radiotherapy of tumors in liver, enough planning target volume (PTV) margins are necessary to compensate breathing-related movement of tumor volumes. To overcome the problems, this study aims to obtain patients' body movements by using a moving phantom and an ultrasonic sensor, and to develop respiration sating techniques that can adjust patients' beds by using reversed values of the data obtained. Materials and Methods : The phantom made to measure patients' body movements is composed of a microprocessor (BS II, 20 MHz, 8K Byte), a sensor (Ultra-Sonic, range $3\~3$ m), host computer (RS232C) and stepping motor (torque 2.3 Kg) etc., and the program to control and operate it was developed. The program allows the phantom to move within the maximum range of 2 cm, its movements and corrections to take place In order, and x, y and z to move successively. After the moving phantom was adjusted by entering random movement data (three dimensional data form with distance of 2 cm), and the phantom movements were acquired using the ultra sonic sensor, the two data were compared and analyzed. And then, after the movements by respiration were acquired by using guinea pigs, the real-time respiration gating techniques were drawn by operating the phantom with the reversed values of the data. Results : The result of analyzing the acquisition-correction delay time the three types of data values and about each value separately shows that the data values coincided with one another within $1\%$ and that the acquisition-correction delay time was obtained real-time $(2.34{\times}10^{-4}sec)$. Conclusion : This study successfully confirms the clinic application possibility of respiration gating techniques by using a moving phantom and an ultrasonic sensor. With ongoing development of additional analysis system, which can be used in real-time set-up reproducibility analysis, it may be beneficially used in radiotherapy of moving tumors.

• The Korean Journal of Nuclear Medicine
• /
• v.36 no.6
• /
• pp.317-324
• /
• 2002

Purpose: The use of statistical parametric mapping (SPM) program has increased for the analysis of brain PET and SPECT images. Montreal Neurological Institute (MNI) coordinate is used in SPM program as a standard anatomical framework. While the most researchers look up Talairach atlas to report the localization of the activations detected in SPM program, there is significant disparity between MNI templates and Talairach atlas. That disparity between Talairach and MNI coordinates makes the interpretation of SPM result time consuming, subjective and inaccurate. The purpose of this study was to develop a program to provide objective anatomical information of each x-y-z position in ICBM coordinate. Materials and Methods: Program was designed to provide the anatomical information for the given x-y-z position in MNI coordinate based on the Statistical Probabilistic Anatomical Map (SPAM) images of ICBM. When x-y-z position was given to the program, names of the anatomical structures with non-zero probability and the probabilities that the given position belongs to the structures were tabulated. The program was coded using IDL and JAVA language for 4he easy transplantation to any operating system or platform. Utility of this program was shown by comparing the results of this program to those of SPM program. Preliminary validation study was peformed by applying this program to the analysis of PET brain activation study of human memory in which the anatomical information on the activated areas are previously known. Results: Real time retrieval of probabilistic information with 1 mm spatial resolution was archived using the programs. Validation study showed the relevance of this program: probability that the activated area for memory belonged to hippocampal formation was more than 80%. Conclusion: These programs will be useful for the result interpretation of the image analysis peformed on MNI coordinate, as done in SPM program.

• Journal of the Korean Society of Food Culture
• /
• v.3 no.2
• /
• pp.187-195
• /
• 1988

In accordance with the rapidly growing number of street food service without a registration, a study was undertaken to determine the present state of food service by the covered wagon bar, through an investigation in Jamwondong, around the south gate market and Kangnam subway station, in Seoul, between July 25th and August 25th of 1987. The survey was comprised of three parts: 1) foodservice operation in covered wagon, 2) personal and food handling hygiene, 3) food behaviors of customers. A total of 54 covered wagon bars, consisting of 51.8% mobile bars and 48.2% non-mobile bars, operating in the above three locations, were investigated. Survey results show non-mobile covered wagon bars to be more popular among persons in their thrities and fourties than among teens or the elderly; also among males than females; among company employees and college students than others. Seventy five percent of the mobile covered wagon bars served snack type foods and others served wine and foods for wine, in contrast to hundred percent of the non-mobile covered wagon bars served wine and foods for wine. The survey found many problems of hygiene, in method of food purchasing, menu planning, food preparation, dish washing treatment of leftovers and water supply, as well as personal hygiene. However, customers prefer the casual and popular atmosphere at the counter of the covered wagon bar. Finally, the study emphasizes a need for better operation of covered wagon bar, improvement of food stuff handling and the way of food services and personal hygiene. A change of the registration system from the illegal operation are urgently needed for better quality food services of covered wagon bars.

• Journal of Distribution Science
• /
• v.10 no.6
• /
• pp.39-53
• /
• 2012

It is widely known that knowledge management plays a facilitating role that contributes to upgrading organizational performance. Knowledge management systems (KMS), especially, support the knowledge management process including the sharing, creating, and using of knowledge within a company, and maximize the value of knowledge resources within an organization. Despite this widely held belief, there are few studies that describe how companies actually develop, share, and practice their knowledge. Companies in the domestic small franchise sector, which are in the early stages in terms of knowledge management, need to improve their KMS to manage their franchisees effectively. From this perspective, this study uses a qualitative approach to explore the actual process of knowledge management implementation. This article presents a case study of PB (Paris Baguette) company, which is the first to build a KMS in the franchise industry. The study was able to confirm the following facts through the analysis of target companies. First, the chief executive's support is a critical success factor and this support can increase the participation of organization members. Second, it is important to build a process and culture that actively creates and leverages information in knowledge management activities. The organizational learning culture should be one where the creation, learning, and sharing of new knowledge is developed continuously. Third, a horizontal network organization is needed in order to make relationships within the organization more close-knit. Fourth, in order to connect the diverse processes such as knowledge acquisition, storage, and utilization of knowledge management activities, information technology (IT) capabilities are essential. Indeed, IT can be a powerful tool for improving the quality of work and maximizing the spread and use of knowledge. However, during the construction of an intranet based KMS, research is required to ensure that the most efficient system is implemented. Finally, proper evaluation and compensation are important success factors. In order to develop knowledge workers, an appropriate program of promotion and compensation should be established. Also, building members' confidence in the benefits of knowledge management should be an ongoing activity. The company developed its original KMS to achieve a flexible and proactive organization, and a new KMS to improve organizational and personal capabilities. The PB case shows that there are differences between participants perceptions and actual performance in managing knowledge; that knowledge management is not a matter of formality but a paradigm that assures the sharing of knowledge; and that IT boosts communication skills, thus creating a mutual relationship to enhance the flow of knowledge and information between people. Knowledge management for building organizational capabilities can be successful when considering its focus and ways to increase its acceptance. This study suggests guidelines for major factors that corporate executives of domestic franchises should consider to improve knowledge management and the higher operating activities that can be used.