• 제목/요약/키워드: Return Principle

검색결과 67건 처리시간 0.027초

다수의 투자대안들에 대한 수익률 기준의 경제성 평가방법 (Economic Evaluation Method Based on Rate of Return for Multiple Investment Alternatives)

  • 김진욱
    • 산업경영시스템학회지
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    • 제42권1호
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    • pp.137-142
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    • 2019
  • There are two methods for evaluating two or more mutually exclusive projects. One is a total investment approach and the other is an incremental investment approach. The former can rank projects by the criterion of the net present value, but the latter can't do it. An incremental investment approach is only possible when all pairwise alternatives are compared. Thus an incremental investment approach is superior in ranking them over an incremental investment approach. To do so, a principle of comparison must be established. Comparisons of profitability are reasonable when operating the same amount of investment over the same period of time. One principle is that all projects are invested in the largest of the projects. Another principle is that all projects are invested during the longest project life of the projects. In this paper, even if the principle is followed, it will be shown that the external rate of return fails to rank them. However, the productive rate of return criterion would prove to be able to rank them like the net present value standard, provided that the principle of comparison is kept. In addition, rate of returns can be assessed so that all mutually exclusive projects can be compared at once, such as on the criterion of the net present value. That is, it can be also compared with many other returns, such as the profit rates on financial investments or real investments.

유류분반환청구권의 행사에 관한 법적 쟁점 -대법원 2012. 5. 24 선고 2010다50809 판결을 중심으로- (Legal Issues regarding the Exercise of Claim of Return for Secured Portions - focusing on Supreme Court Decision 2010DA50809 Delivered on May 24, 2012-)

  • 정구태
    • 한국콘텐츠학회논문지
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    • 제12권9호
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    • pp.202-210
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    • 2012
  • 민법은 유언의 자유를 인정하여 피상속인으로 하여금 자기의 재산을 자기의 의사대로 처분할 수 있는 자유를 인정하면서도, 유언자유의 원칙을 무제한적으로 관철할 경우 발생할 수 있는 여러 가지 폐단을 방지하고자 유류분제도를 규정함으로써 피상속인에 의한 재산처분의 절대적 자유를 제한하고 있다. 이처럼 유언자유의 원칙과 법정상속 간에 존재하는 모순을 해결하고자 도입된 제도가 바로 유류분제도이다. 유류분제도가 유언자유의 원칙과 법정상속제도의 절충안이라고 일컬어지고 있는 것도 이러한 이유에서이다. 근래 선고된 대법원 2012. 5. 24 선고 2010다50809 판결은 유류분반환청구권의 행사방법, 유류분권 내지 유류분반환청구권의 양도, 공동상속인이 아닌 제3자에 대한 유류분반환청구권의 행사 등 주요 법적 쟁점들을 망라하고 있다는 점에서, 학리적(學理的)으로 매우 중요한 의미를 갖는다. 이에 본고(本稿)에서는 이 판결을 소재로하여 유류분반환청구권의 행사에 관한 법적 쟁점들을 검토하였다.

귀환 전류 평면의 분할에 기인하는 복사 방출 영향의 효과적인 대책 방법 (An Effective Mitigation Method on the EMI Effects by Splitting of a Return Current Plane)

  • 정기범;전창한;정연춘
    • 한국전자파학회논문지
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    • 제19권3호
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    • pp.376-383
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    • 2008
  • 일반적으로 고속의 디지털부와 아날로그부의 귀환 전류 평면(Return Current Plane: RCP)은 분할된다. 이것은 PCBs(Printed Circuit Boards)에서 각 서브 시스템 사이의 노이즈가 서로 간섭을 일으키지 않도록 하기 위해서 이루어지지만, 각 서브 시스템 사이에 연결된 신호선이 존재하는 경우 이러한 분할은 원치 않는 효과를 발생시킨다. EMI(Electromagnetic Interference) 측면에서 전자파의 복사 방출을 증가시키는 주된 요인이 된다. 이러한 전자파 복사 방출 노이즈를 저감시키기 위한 해결 방법으로 component bridge(저항 브릿지, 커패시터 브릿지, 페라이트 비드 브릿지 등: CB)가 사용되고 있지만, 아직 정확한 CB의 사용 지침이 부족한 실정이다. 본 논문에서는 EMI측면에서 다중-CB사용 방법에 대한 설계 원리를 측정을 통해 전자파 복사 방출을 분석하고, 노이즈 저감 방법에 대한 설계 방법을 제시하고자 한다. 일반적으로 다중-CB 사이의 간격은 ${\lambda}/20$으로 페라이트 비드(ferrite bead)를 사용하도록 권장하고 있다. 본 논문은 CB의 다중 연결시 페라이트 비드와 칩 저항에 대한 설계방법을 측정과 시뮬레이션을 통하여 증명하였고, 다중 연결된 칩 저항이 EMI 측면에서 분할된 RCP의 노이즈 저감에 더욱 더 효과적인 설계 방법임을 증명하였다.

귀환 전류 평면의 분할에 기인하는 신호 무결성의 효과적인 대책 방법 (An Effective Mitigation Method on the Signal-Integrity Effects by Splitting of a Return Current Plane)

  • 정기범;전창한;정연춘
    • 한국전자파학회논문지
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    • 제19권3호
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    • pp.366-375
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    • 2008
  • 일반적으로 고속의 디지털부와 아날로그부의 귀환 전류 평면(Return Current Plane: RCP)은 분할된다. 이것은 PCBs(Printed Circuit Boards)에서 각 서브 시스템 사이의 노이즈가 서로 간섭을 일으키지 않도록 하기 위해 이루어지지만, 각 서브 시스템 사이에 연결된 신호선이 존재하는 경우, 이러한 분할은 원치 않는 효과를 발생시킨다. RCP의 분할은 회로적인 측면에서 신호 무결성(Signal Integrity)에 악영향을 미치고, EMI(Electromagnetic Interference) 측면에서 전자파의 복사 방출을 증가시키는 주된 요인이 된다. 이러한 신호 무결성을 유지하기 위한 방법으로 component bridge(저항 브릿지, 커패시터 브릿지, 페라이트 브릿지 등: CB)가 사용되고 있지만 아직 정확한 CB의 사용 지침이 부족한 실정이다. 본 논문에서는 신호 무결성 측면에서 다중-CB 사용 방법에 대한 설계 원리를 측정과 시뮬레이션을 통해 분석하고 노이즈 저감 방법에 대한 설계 방법을 제시하고자 한다. 일반적으로 CB, 사이의 간격은 ${\lambda}/20$로 페라이트 비드(ferrite bead)를 사용하도록 권장하고 있다. 본 논문은 CB의 다중 연결시 페라이트 비드와 칩 저항에 대한 설계 방법을 측정과 시뮬레이션을 통하여 증명하였고, 다중 연결된 칩 저항$(0{\Omega})$이 신호 무결성 측면에서 더욱 더 효과적인 설계 방법임을 증명하였다.

생장염장(生長斂藏)·무위이화(無爲而化)의 상관연동 연구 (A Correlative Linkage between the Cosmic Principle of Birth-growth and Contraction-recess and Non Action Tao)

  • 김용환
    • 대순사상논총
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    • 제26집
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    • pp.77-110
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    • 2016
  • The purpose of this article is to study on the Correlative linkage between the cosmic principle of birth-growth and contraction-recess and the Non action Tao. The split time between birth-growth and contraction-recess is the conflict between the Prior Time and Posterior Time as the Great Renewal. The cycle of this Chaotic Renewals is the cycle of a cosmic circulation as 129,600 years. In relation to the correlative linkage of function, Jeong-san Sangje governs all the beings of the universe by means of the cosmic principle birth-growth and contraction-recess. Also Jeong-san Sangje, using the Non action Tao governing all the beings of the universe and let them exist as the original selves. Thus, the two necessities are mutual interdependent and mutual complementary. In relation to the correlative linkage of substance, Jeong-san Sangje is included in the cosmic life which forms of all the existences. That is personal God of Jeong-san Sangje that is a part of the cosmic life. So that Jeong-san Sangje is included in the cosmic life, the basis of all the cosmic affairs. He is also subordinate to the cosmic principle but he simultaneously governs it. Jeong-san Sangje is trans-versal mediator between the cosmic principle and the cosmic life of Non action Tao, since it is the origin of his mind. To understand the nature of Jeong-san Sangje who becomes one with the cosmic life, the old causal way of thinking which inquires the timely order and seeks for causes and effects should be abandoned. The new way of thinking is thus different from the old one. The core of cosmic life is abstracted as the essence-energy and god-blood. This structure is similar to the cosmic principle of birth-growth and contraction-recess. The death is a kind of event caused by the depletion of the essence, and all beings could altered into the god. It also would be returned to the natural birth place of the cosmos, as it were, that can be called the 'Return to the Origin'. As the cosmos goes to the new epoch, humans have been living together with the cosmic principle. Now we can expect the Posterior Time to open to humans as cosmic life of Non action Tao.

현대패션에 나타난 언캐니 이미지의 표현방법 (Expressive Methods of Uncanny Image in Contemporary Fashion)

  • 유아림;서승희
    • 복식
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    • 제65권6호
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    • pp.99-111
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    • 2015
  • The purpose of this study is to identify the expression methods of uncanny images shown in contemporary fashion through the visual expression methods of plastic arts. The study results are as following. First, there is a concept-forming element of 'The return of Repressed', which is a psychological mechanism for generating uncanny sets to the component of 'repression' and 'return'. 'Repression' herein consisted of 'unconsciousness', 'the other', and 'anxiety', while the return was composed of 'trauma' and 'repetition compulsion'. Second, there are visual expression methods of the uncanny in contemporary art. The subject of 'repressed things' was expressed as grotesque and having a terrible look. 'Fragmented body' was analyzed as 'dismantling' by mutilation, 'combination' placing cut body parts in other places, and 'damage' suffering from an illness or accident. 'Fear of death' was shown as 'anatomy' reminiscent of death and 'iconography of death' meaning return of the dead. 'Post-human' was a surrealistic being such as a monster and mechanized human, and was analyzed as 'gene variation' and 'cyborg'. Third, the methods of visual expression of the uncanny reflected on contemporary fashion was analyzed as 'fragmented body', 'fear of death', and 'post-human'. 'Fragmented body' appeared as the object reminiscent of the fragmented body, 'dismantling and combination of the body', and 'damage of the body' through the distortion of the clothing construction principle. 'Fear of death' visualized the characteristic elements of the subject reminiscent of death as 'iconography of death' and 'symbolic object of death' through the motif. 'Post-human' was the description of the subject beyond the body's function and form, and was shown as 'gene variation' and 'cyborg'.

조파수로에서의 질량순환 (CIRCULATION KINEMATICS IN NONLINEAR LABOROTORY WAVES)

  • 김태인
    • 한국수자원학회:학술대회논문집
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    • 한국수자원학회 1987년도 제29회 수공학연구발표회논문초록집
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    • pp.223-234
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    • 1987
  • A weakly nonlinear solution is presented for the two-dimensional wave kinematics forced by a generic wavemaker of variable-draft. The solution is valid for both piston and hinged wavemakers of variable-draft that may be double articulated. The second-order propagating waves generated by a planar wave board are composed of two components; viz., a Stokes second-order wave and a second-harmonic wave forced by the wavemaker which travels at a different speed. A previously neglected time-independent solution that is required to satisfy a kinematic boundary condition on the wavemaker as well as a mixed boundary condition on the free surface is included for the first time. A component of the time-independent solution is found to accurately estimate the mean return current(correct to second-order) in a closed wave flume. This mean return current is usually estimated from kinematic considerations by a conservation of mass principle.

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九天上帝與明明上帝: 當代新興宗教「上帝」信仰之研究 (The Upper Thearch of the Nine Heavens (Jiutian shangdi 九天上帝) and The Upper Thearch of Manifest Luminosity (Mingming shangdi 明明上帝) : Research on "Upper Thearch" Beliefs in Contemporary Emergent Religions)

  • 林榮澤
    • 대순사상논총
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    • 제34집
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    • pp.107-139
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    • 2020
  • 本論文的探討, 主要集中在韓國大巡真理會的最高神「九天上帝」與臺灣一貫道的萬靈真宰「明明上帝」, 二者皆為當代很具代表性的新興「上帝」信仰, 試著就其信仰的淵源, 特色及關聯性作比較研究。根據的文獻有中國古籍及道教典籍, 大巡真理會的《典經》及一貫道的《一貫道藏》等文獻, 借此以了解大巡及一貫道宇宙觀思想的特色。例如, 九天上帝因不忍看到世間愈來愈混亂, 為了讓世間變好, 走向神人調化的世界, 所以下凡來大巡世間教化世人。最終來到了韓國, 降生在甄山客望里, 展開教化世人, 解冤相生, 陰陽合德, 神人調化, 達於道通真境的理想實現。一貫道則說人的來源是在「理天」, 人是由明明上帝所創造的「原胎佛子」, 來世間為了治理世間, 接受鍛煉, 最終是要回到理天的故家鄉。但由於迷戀紅塵, 忘了回鄉之路, 所以上帝派了彌勒佛, 濟公活佛及月慧菩薩, 降生在世間教化世人, 使能認母歸根, 達本返原, 回到理天老母的家鄉。大巡會與一貫道都將萬靈真宰的最高神簡稱為「上帝」。這又與西方聖經中的上帝, 具有某些聯結性, 但又有其差異性。探究其淵源, 九天上帝與明明上帝, 似乎又與形成於殷商時期, 中國古代的上帝信仰有關。這些都是很有趣的問題, 值得作更深入的比較探究。

독립보증상의 수익자에 의한 부당청구(unfair calling)에 관한 연구 (A Study on the Unfair Calling under the Independent Guarantee)

  • 오원석;손명옥
    • 무역상무연구
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    • 제42권
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    • pp.133-160
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    • 2009
  • In International trade the buyer and seller are normally separated from on another not only by distance but also by differences in language and culture. It is rarely possible for the performance of obligations to be simultaneous and the performance of contracts therefore calls for trust in a situation in which the parties are unlikely to feel able to trust each other unless they have a longstanding and successful relationship. Thus the seller under an international contract of sale will not wish to surrender documents of title to goods to the buyer until he has at least an assurance of payment, and no buyer will wish to pay for goods until he has received them. A gap of distrust thus exists which is often bridged by the undertaking of an intermediary known and trusted by both parties who will undertake on his own liability to pay the seller the contract price in return for the documents of title and then pass the documents to the buyer in return for the reimbursement. This is a common explanation of the theory behind the documentary letter of credit in which the undertaking of a bank of international repute serves as a "guarantee" to each party that the other will perform his obligations. The independence principle, also referred to as the "autonomy principle", is at the core of letter of credit or bank guarantee law. This principle provides that the letter of credit or bank guarantee is independent of the underlying contractual commitment - that is, the transaction that the credit is intented to secure - between the applicant and the beneficiary ; the credit is also independent of the relationship between the bank and its customer, the applicant. The most important exception to the independence principle is the doctrine of fraud in the transaction. A strict interpretation of the rule that the guarantee is independent of the underlying transaction would lead to the conclusion that neither fraud nor manifest abuse of rights by the beneficiary would constitute an objection to payment. There is one major problem related to "Independent guarantees", namely abusive or unfair callings. The beneficiary may make an unfair calling under the guarantee. The countermeasure of beneficiary's unfair calling divided three cases. First, advance countermeasure namely by contract. In other words, when the formation of the contract, the parties must insert the Force Majeure Clause, Arbitration Clause to Contract, and clear statement to the condition for demand calling. Second, post countermeasure namely by court. Many countries, including the United States, authorize the courts to grant an order enjoining the issuer from paying or enjoining the beneficiary from receiving payment under the guaranty letter. Third, Export Insurance. For example, the Export Credit Guarantees Department is prepared, subject to certain conditions, to cover the risk of unfair calling. Of course, KEIC in Korea is cover the risk of the all things for guarantees. On international projects, contractor performance is usually guaranteed by either a standby letters of credit or Independent guarantee. These instruments will be care the parties.

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저 입력 임피던스를 위한 선형 비 상보 2-암 슬롯 시누어스 안테나에 관한 연구 (Study on the Linear Non-Complementary 2-Arm Slot Sinuous Antenna for Low Input Impedance)

  • 윤성현
    • 한국통신학회논문지
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    • 제40권12호
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    • pp.2461-2468
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    • 2015
  • 시누어스 안테나는 초 광대역을 요구하는 방향 탐지 시스템과 같은 응용에서 사용되는데, 안테나의 입력 임피던스가 높기 때문에 높이가 낮은 안테나 및 바룬의 설계에 애로점이 있다. 본 연구에서는 낮은 입력 임피던스를 얻기 위하여, Babinet's 원리를 이용하여, 2-18[GHz] 주파수 대역의 시누어스 안테나를 기존의 지수형 2-암 스트립 시누어스 안테나 대신에, 가장 큰 반경 $R_1=31.83mm$ 과 가장 작은 반경 $R_p=1.7mm$ 사이를 6개의 시누어스 셀을 균등한 등 간격으로 배치하는, 선형 2-암 슬롯 시누어스 안테나를 제안하고, 안테나 급전점에 $188{\Omega}$ 대신에 $80{\Omega}$의 임피던스로 급전 할 경우의 -10dB 대역폭을 해석하였다. 스트립인 경우 전 주파수 범위에서 반사 손실이 -10dB 이상이지만, 슬롯인 경우는 약 4-18[GHz] 범위에서 -10dB 이하의 반사 손실을 얻었다.