• Korean Business Review
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• v.13
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• pp.159-178
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• 2000

Tax assistance system in Korea is a one that is designed by the central government to achieve specific policy objectives through the tax relief for economic activities or specific industries, leading to the development of the industries, Thus, the purpose of this study is to see if the government's direct tax assistance system for small and medium manufacturing firms is effective and then to contribute to establishing necessary policies for an effective tax assistance system based on the identification of a direct assistance system that is substantially useful to those firms. T- test was performed to see if there was a difference in tax burden between small and medium manufacturing firms and small and medium non-manufacturing firms and also to see whether the direct assistance system was effective. The results obtained from the statistical analyses are as follows: (1) The tax reduction rule applied to small and medium firms was turned out to be effective based on the fact that the effective tax rates of the small and medium firms to which the rule was applied were, on the average, significantly lower than those of the Listing large corporation which did not receive the tax benefit and also on the fact that the tax savings rates of the small and medium firms which could apply the rule were, on the average, significantly higher than those of the Listing large corporation to which the rule was not applied. (2) The tax credit rule applied to small and medium manufacturing firms was also turned out effective based on the same fact as described in the case of the application of the tax reduction rule.

• Journal of IKEEE
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• v.17 no.1
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• pp.71-76
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• 2013

AlGaN/GaN HEMTs (High electron mobility transistors) with narrow channel were fabricated and the effect of channel scaling on the device were investigated. The devices were fabricated using e-beam lithography to have same channel length of $1{\mu}m$ and various channel width from 0.5 to $9{\mu}m$. The sheet resistance of the channel was increased corresponding to the decrease of channel width and the increase was larger at the width of sub-${\mu}m$. The threshold voltage of the HEMT with $1.6{\mu}m$ and $9{\mu}m$ channel width was -2.85 V. The transistor showed a variation of 50 mV at the width of $0.9{\mu}m$ and the variation 350 mV at $0.5{\mu}m$. The transconductance of 250 mS/mm was decreased to 150 mS/mm corresponding to the decrease of channel width. Also, the gate leakage current of the HEMT decreased with channel width. But the degree of was reduced at the width of sub-${\mu}m$. It was thought that the variation of the electrical characteristics of the HEMT corresponding to the channel width came from the reduced Piezoelectric field of the AlGaN/GaN structure by the strain relief.

• The Journal of the Convergence on Culture Technology
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• v.6 no.4
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• pp.259-266
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• 2020

This study is a descriptive research for understanding the health behaviors, job stress, and musculoskeletal subjective symptoms of university employees, and also for examining the influence factors having effects on the musculoskeletal subjective symptoms. Targeting total 158 university employees, the data was collected from July to August 2020. In the results of this study, the characteristics related to health behaviors showed the percentages like the rate of drinking(68.6%), rate of smokers(9.6%), rate of exercising three times or more a week(15.4%), and the rate of regular eating habit(64.7%). The mean score of job stress was 63.7. The musculoskeletal disease symptom group falling under the occupational musculoskeletal subjective symptom standard of NIOSH was 18.6%, and the musculoskeletal subjective symptom of shoulders showed the highest rate. Also, the 29.5% of research subjects responded that the cause for their musculoskeletal pain was work. As the factors having effects on the musculoskeletal subjective symptoms, the sex, age, career experience, and job stress had significant effects on the subjective symptom of shoulder part(p<.01) while the regular exercise had significant effects on the subjective symptom of waist(p<.05). The educational background and regular meals had significant effects on the subjective symptom of legs and knees(p<.05). Thus, in order to prevent the musculoskeletal diseases of university employees, it would be necessary to develop/apply the programs for the relief of job stress, regular exercise, and regular meals.

• Korean Journal of Social Welfare
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• v.69 no.2
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• pp.171-190
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• 2017

This study examined the impact of indebtedness on depressive symptoms and suicidal ideation. The data came from the 4th to 10th waves of the Korea Welfare Panel Study, collected from 2009 to 2015. Analyses were conducted using logistic regression for longitudinal data that combines the fixed effects and random effects approaches. The results show that a high level of indebtedness substantially increased the risk of depressive symptoms. The household leverage ratio-the ratio of total household debt to disposable personal income-of 400% or higher increased the odds of probable depression by 50% compared with the ratio under 100%. When the percentage of personal income that goes toward paying debt is 30% or higher, the odds of probable depression went up by 66% than when the percentage of debt payment of disposal income is under 10%. The findings suggest that debt relief agencies and their programs need to incorporate means to identify and address emotional stress related to the excessive debt. This study also contributed to enriching the literature on social determinants of health by demonstrating that indebtedness is an important socioeconomic characteristic affecting individuals' mental health.

• The Journal of Korean Academy of Prosthodontics
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• v.18 no.1
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• pp.7-13
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• 1980

The purpose of this study was to evaluate the removable partial denture prescriptions including surveyed crowns and design of component parts sent to the laboratory technician. A total of 351 casess with prescription forms and master cast in maxillary and mandibular semi-edentulous situations collected from dental laboratory by random sampling were selected for this study. The evaluation and study observed here involved the classification of edentulous situations, status of abutment splinting, form of rest seats and guiding plane of surveyed crows, location of maxillary major connectors and tripodig marks on the master casts. Removable partial denture prescriptions contained (1) general request (upper and lower cast framework), (2) types of metal, (3) location of retainer(retention, lingual bracing, rest area, guiding plane surface), (4) location and type of major connector, (5) relief area and amount, (6) and other specific instructions. The following informations based on the classified groups such as Group I was those cases sent with no real prescriptions. They say 'make a partial.' No prescriptions, no thought beforehand, Group II was those cases sent with a minimal prescriptions. They say 'make a partial with clasps on May be some preparations, usually inadequate. Group III was those cases sent with a moderately good prescription. Adequate but could be much better. No tripoding but it tell what clasps go where. Still not good prescriptions. Group IV was good cases, tripoded with adequate prescriptions and a prescription which exactly describes what is expected from the laboratory. The analyzed results were as follows: 1. The normal form of rest seats and guiding plane of surveyed crowns in Class. I and Class. II edentulous situations on the maxillary cast were observed 31.9% and 27.89%, respectively. The abutment teeth and retainer without occlusal rests of Class. I and Class. II were showed 11.58% and 8.86%, respectively. In mandibular cases, the normal form of rest seats and guiding plane of surveyed crowns showed 27.54% and 8.82% in Class. I and Class. II situation. The abutment teeth and retainer without rest seats were showed 15.19%, respectively. 2. The splinted surveyed crowns of Class. I and Class. II maxillary edentulous situations in distal extension cases were showed 34.51% and 28.85%, but 28.52% and 10.29%, respectively. 3. The location and type of maxillary major connector delineated on the master cast were 66 cases (44.89%). 4. The results of 351 cases were classified as Group I 146(41.59%), Group II 115 (32.76%), Group III 57 (16.23%), and Group IV 33 (9.48%). 5. The delineation of abutment tooth for clasping were 176 cases (50.14%) among total of 351 cases. 6. The delineation of height of contour line were showed 45 cases (12.8%) in Group II, 14 cases (3.98%) in Group III and 33 cases (9.40%) in Group IV with total 92 cases (26.21%). 7. In surveying procedure, the delineation of tripoding marks and reference line were showed 17 cases (4.84%).

• Journal of the Korean Magnetics Society
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• v.9 no.2
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• pp.111-120
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• 1999

The effects of annealing in rotating magnetic field after deposition on electromagnetic properties of $Co_{82}Zr_6Mo_{12}$ thin (200~1200 $\AA$) films prepared by RF-magnetron sputtering were investigated in terms of microstructure and surface morphology. The coercivity decreases, but $4{\pi}M_5$ does not change with increasing the film thickness. The coercivity of the films was decreased below 300 $^{\circ}C$ due to stress relief and decreasing the surface roughness, while increased at 400 $^{\circ}C$ due to partial grain growth. And then, $4{\rho}M_5$ was almost independent of annealing temperatures below 200 $^{\circ}C$, but increased from 7.4 kG to 8.0 kG at 300 $^{\circ}C$ and at 400 $^{\circ}C$, which was caused by precipitation and growth of fine Co particles in the films. The electrical resistivity of films was decreased with increasing annealing temperatures and the magnetoresistance was a negative value of nearly 0 $\mu$$\Omega$cm. After annealing at 300 $^{\circ}C$, maximum effective permeability was 1200 to the hard axis of the thin films according to high frequency change. Considering the practical application of biasing layers of the films for magnetoresistive heads, optimal annealing conditions was obtained after one hour annealing at 300 $^{\circ}C$ in 400 Oe rotating magnetic field.

• Journal of Life Science
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• v.22 no.10
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• pp.1399-1406
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• 2012

The present study was conducted to evaluate the effects of various extracts of Hizikia fusiforme on the anti-obesity effects in 3T3-L1 preadipocytes. We used H. fusiforme extracts from ethanol (EEHF), dichloromethane (CFHF), ethyl acetate (EAFHF), butanol (BFHF), and water (WFHF). Treatment with these extracts significantly suppressed terminal differentiation of 3T3-L1 preadipocytes in a dose-dependent manner as confirmed by a decrease in lipid droplet content through Oil Red O staining; this effect was higher in WFHF than in other extracts. The concentrations of cellular triglyceride were also reduced in 3T3-L1 cells by exposure with these extracts, especially when compared with the controls. Treatment with 200 ${\mu}g/ml$ of WFHF and CFHF caused approximately 42.6% and 23.7% reduction, respectively. In addition, the extracts of H. fusiforme significantly reduced the expression levels of key pro-adipogenic transcription factors, including peroxisome proliferator-activated receptor ${\gamma}$ ($PPAR{\gamma}$) and CCAAT/enhancer binding proteins ${\alpha}$ (C/$EBP{\alpha}$) and C/$EBP{\beta}$ as compared with controls. Accordingly, our data indicated that WFHF has a preeminent effect on inhibition of adipocyte differentiation among various extracts, and H. fusiforme extracts may be an ideal candidate for obesity relief.

• Membrane Journal
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• v.15 no.3
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• pp.224-232
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• 2005

The use of the lung assist device (LAD) would be well suited for acute respiratory failure (ARF) patients, combining the simplicity of mechanical ventilation with the ability of extracoporeal membrane oxygenators (ECMO) to provide temporary relief for the natural lungs. This study's specific attention was focused on the effect of membrane vibration in the LAD. Quantitative experimental measurements were performed to evaluate the performance of the device, and to identify membrane vibration dependence on blood hemolysis. We tried to decide upon excited frequency band of limit hemolysis when blood hemolysis came to through a membrane vibration action. The excited frequency of the module type 5, consisted of 675 hollow fiber membranes, showed the maximum gas transfer rate. We concluded that the maximum oxygen transfer rate seemed to be caused by the occurrence of maximum amplitude and the transfer of vibration to hollow fiber membranes. It was excited up to $25{\pm}5$ Hz at each blood flow rate of module type 5. We found that this frequency became the 2nd mode resonance riequency of the flexible in blood flow. Blood hemolysis was low at the excited frequency of $25{\pm}5$ Hz. Therefore, we decided that limit hemolysis frequency of this LAD was $25{\pm}5$ Hz.

• Journal of the Korean Geotechnical Society
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• v.29 no.2
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• pp.35-45
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• 2013

The void ratio is an important parameter for reflecting the soil behavior including physical property, compressibility, and relative density. The void ratio can be obtained by laboratory test with extracted soil samples. However, the specimen has a possibility to be easily disturbed due to the stress relief when extracting, vibration during transportation, and error in experimental process. Thus, the theoretical equations have been suggested for obtaing the void ratio based on the elastic wave velocities. The objective of this paper is to verify the accuracy of the proposed analytical solution through the error norm. The paper covers the theoretical methods of Wood, Gassmann and Foti. The elastic wave velocity is determined by the Field Velocity Probe in the southern part of Korean Peninsular. And the rest parameters are assumed based on the reference values. The Gassmann method shows the high reliability on determining the void ratio. The error norm is also analyzed as substitution of every parameter. The results show every equation has various characteristics. Thus, this paper may be widely applied for obtaining the void ratio according to the field condition.

• Journal of Korean Foot and Ankle Society
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• v.16 no.1
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• pp.38-46
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• 2012

Purpose: This study was performed retrospectively to evaluate clinical outcomes of distal metatarsal osteotomy using bio-compression screw as the joint preservation method for advanced hallux rigidus. Materials and Methods: Eleven cases were followed up for more than 1 year after distal metatarsal dorsal wedge osteotomy for advanced hallux rigidus. The clinical evaluation was performed according to the American Orthopaedic Foot and Ankle Society (AOFAS) score and patient's satisfaction score. The range of motion, and the period to return to running exercise, tip-toeing gait, squatting, walking down the stairs were evaluated. As the radiographic evaluation, the interval of $1^{st}$ MTP (metatarsophalangeal) joint space and the period to union were measured. Results: The AOFAS hallux score had improved significantly from preoperative average 50.7 points to 87.6 points at the last follow-up (p=0.005). The subjective satisfaction score was average 90.6 points. There were no case of subsequent fusion or additional operation, and no complication associated with bio-compression screw. The period to return to running exercise, tip-toeing gait, squatting, walking down the stairs were average of 24.8 weeks, 20.4 weeks, 16.8 weeks, 18.5 weeks respectively. Dorsiflexion of $1^{st}$ MTP joint had improved significantly from preoperative average $17.5^{\circ}$ to $44^{\circ}$ (p<0.001). All cases achieved union of osteotomy site, and the period to union was average 10.4 weeks. The interval of $1^{st}$ MTP joint space had improved significantly from preoperative average 1.2 mm to 3.5 mm (p=0.014). Conclusion: Distal metatarsal osteotomy using bio-compression screw seems to be one of effective treatment methods for advanced hallux rigidus, because of restoration of the first MTP joint motion, and reliable pain relief, and needlessness of hardware removal.