• 무역상무연구
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• 제46권
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• pp.351-380
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• 2010

Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor. Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.

• 에너지공학
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• 제24권4호
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• pp.166-174
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• 2015

본 연구에서는 물성 변화에 따라 자동차 성능 및 환경에 미치는 영향을 살펴보기 위하여 휘발유 대비 물성이 상이한 연료를 선정하여 연소특성을 살펴보았다. 실험은 각 연료에 맞는 점화시기 및 공연비제어를 수행하여 물성변화에 따른 최적의 점화시기와 희박연소에 에서의 연소특성을 살펴보았으며, 그에 따른 배출가스도 평가하였다. 실험을 위해 단기통 엔진을 사용하였으며, 휘발유 물성변화를 위해 "석유 및 석유대체사업법"에 고시된 품질기준을 벗어나는 가짜연료를 선정하여 실험을 수행하였다. 그 결과 선정된 연료의 경우 옥탄가와 증류성상, 증기압에서 차이를 보였으며, 불안정 연소 및 다량의 유해배출가스를 유발함을 알 수 있었다.

• 한국수소및신에너지학회논문집
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• 제28권3호
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• pp.287-294
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• 2017

EVs manufacturers typically target a range of 300 km on a fully charged battery. Many studies have been conducted to improve these disadvantages. As a results, the mileage of EVs is expected to increase significantly. However, as the distance traveled by EVs increases, current test method (SCT) have many difficulties. The biggest problem is that it takes a lot of time to test an EVs and greatly increases the error rate during the test period. In order to solve these problems, this paper discusses the fuel economy test method of EVs for energy efficiency and mileage. The comparison of test methods was achieved by chassis dynamometer test about EVs. These review of test methods are intended to both improve testing efficiency and provide a practical testing methodology that can be easily adapted to accommodate future testing enhancements. In conclusion, the results of MCT mode and SCT mode comparison show similar results within 3 %, confirming that the test method is appropriate. Also, as the CSCM distance becomes shorter in the MCT mode, the mileage becomes longer and the fuel economy becomes lower. As a result, the error from the SCT test results is expected to increase. In order to minimize the error of SCT measurement fuel economy, it is recommended to maximize the CSCM driving distance. However, since the timing of the EOT is not clearly known, it is reasonable to define the allowable range of the CSCE to be within 20 % of the MCT total mileage.

• KDI Journal of Economic Policy
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• 제39권1호
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• pp.19-40
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• 2017

This paper analyzes the interaction between monetary and macroprudential policies mainly in the context of the non-cooperation among policy authorities. Each policy authority's optimal response is to tighten its policy measures when other authorities' policy measures are loosened. This indicates that the two policies are substitutes for each other. This result still holds when an additional financial stability mandate is assigned to the central bank. The condition for the response functions to converge to a Nash equilibrium state is analyzed along with the speed of convergence, showing that they depend on the authorities' preferences and the number of mandates assigned to policy authorities. If the financial supervisory authority (FSA) assigns greater importance to the output gap or a stronger financial stability mandate is assigned to the central bank (CB), the probability of non-convergence increases and the speed of convergence declines even when the condition of convergence is satisfied. Meanwhile, if the CB considers output stability as an important task, the probability of convergence and the speed of converging to a state of equilibrium are high. Finally, when a single mandate or small number of mandates is/are assigned to each authority, stability is more quickly restored as compared to when many mandates are assigned.

• 한국컴퓨터정보학회논문지
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• 제22권8호
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• pp.55-61
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• 2017

Cloud computing is cost-effective in terms of system configuration and maintenance and does not require special IT skills for management. Also, cloud computing provides an access control setting where SSO is adopted to secure user convenience and availability. As the SSO user authentication structure of cloud computing is exposed to quite a few external security threats in wire/wireless network integrated service environment, researchers explore technologies drawing on distributed SSO agents. Yet, although the cloud computing access control using the distributed SSO agents enhances security, it impacts on the availability of services. That is, if any single agent responsible for providing the authentication information fails to offer normal services, the cloud computing services become unavailable. To rectify the environment compromising the availability of cloud computing services, and to protect resources, the current paper proposes a security policy that controls the authority to access the resources for cloud computing services by applying the authentication policy of user authentication agents. The proposed system with its policy of the authority to access the resources ensures seamless and secure cloud computing services for users.

• 대한전기학회:학술대회논문집
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• 대한전기학회 1988년도 전기.전자공학 학술대회 논문집
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• pp.502-505
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• 1988

This paper is to demonstrate the effectiveness of one point grounding in support of ESS protection. One point grounding provides for the dispatching of excess energy for protection of switching equipment and personnel from lightning discharge hazards and for a natural sink for noise from atmospheric lightning and power transients. In most ESS installations there are a number of different items that must be maintained at a common ground potential for safety, fault protection or noise reduction. The items typically consist of power systems, heating and ventilating systems, distributing frames, repeating equipmets, switching equipments, etc. Grounding system of an ESS Office is most effective when all the ground points are connected to a single, common earth. The one point grounding prvides a common reference potential, keeping all the items of telecommunications facility free from the earth current and voltage hazards.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2005년도 추계학술대회 논문집
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• pp.558-568
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• 2005

There are two kinds of police authorities in Korea. One is the Special Judicial Police, under the authority of the Ministry of Construction and Transportation, charged with maintenance of public order on trains, in stations and other places of business operated by the Korea Railway Corporation. The other is the Local Subway Police, belonging to the Local Police Agencies, whose jurisdiction covers trains, station and other areas managed and operated by local governments. The existence of two separate entities for common objective of railway security has given rise to problems including inefficiency in performance and lack of technical knowledge and synergic effects. This study looks at the need for resolving those problems by restructuring and expanding the Special Judicial Police to bring railway security under a single authority and an integrated railway security systems operation.

• 에너지공학
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• 제25권3호
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• pp.41-50
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• 2016

본 연구에서는 옥탄가에 따른 연소특성 및 차량 성능에 미치는 영향을 살펴보기 위하여 옥탄가 차이가 있는 두 연료를 선정하여 연소특성 및 배출가스, 연비, 가속성 실험을 수행하였다. 우선, 연소특성 실험을 위해 단기통 엔진을 사용하였으며, 시중에 유통되는 연료 중 옥탄가가 다른 두 연료를 선정하여 수행하였다. 단기통 실험은 각 연료에 맞는 점화시기 및 공연비제어를 통해 점화시기를 점차 진각 시켰을 때 나타나는 연소 특성을 살펴보았으며, 그에 따른 출력 및 배출가스, 연소압력 등을 통해 옥탄가에 의한 연소 상관성을 살펴보았다. 또한, 실제 차량을 통해 옥탄가 차이에 대한 연비 변화를 비교해 보았으며, 가속성 시험을 통해 고성능 요구 구간에 대한 옥탄가의 영향성을 살펴보았다. 그 결과 점화시기를 진각시킴에 따라 높은 옥탄가의 연료가 다소 안정된 연소특성을 보여주었으며, 가속성, 출력시험에서는 약간의 증가를 보였다. 그러나 두 연료 모두 도심 및 고속도로를 모사한 현행 연비모드에서 큰 차이를 보이지 않음에 따라 현재 판매되고 있는 차량의 운행 조건에서는 고옥탄가 연료가 연비에 미치는 영향은 미미한 것으로 나타났다.

• 한국정보과학회:학술대회논문집
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• 한국정보과학회 2002년도 가을 학술발표논문집 Vol.29 No.2 (1)
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• pp.565-567
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• 2002

SAML(Security Assertion Markup Language)은 웹 서비스 환경에 최적화된 인중과 권한 부여를 표준적이면서도 확장성 있는 구조를 제공하는 공개된 표준이다. ebXML과 같은 공개된 XML 기반 거래 프레임워크에 SAML을 적용함으로써 기업 간 협력형 비즈니스 모델 내어서 문제가 되었던 550(Single Sign-on)를 위한 사용자 관리 및 인증의 부담을 최소화 할 수 있다 본 연구에서는 SAML에 대한 기술 분석과 함께 ebXML 및 웹 서비스 비즈니스 트랜잭션 내에서 적용 방안을 논의하고 원 서비스 모델 기반의 SAML 인증 시스템을 제시한다.

• 대한의용생체공학회:의공학회지
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• 제44권1호
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• pp.1-10
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• 2023

With the announcement of MEDICAL DEVICE REGULATION 2017/745 (MDR) on April 5 2017, medical device manufacturers shall apply ISO 14971:2019 (3^rd) revised in December 2019. However, there is not much related information and guidance available to medical device manufacturers, especially single use medical device. Risk management process basically follow 5 steps which are Risk Analysis, Risk Evaluation, Risk Control, Evaluation of overall residual risk and post-production activities. The purpose of this study is to provide a guidance of from risk analysis with Failure Mode and Effects Analysis (FMEA) table to overall residual risk evaluation for the single use medical device and to reflect it in a Periodic Safety Update Reports (PSUR) to satisfy with MDR requirements with single use medical device which are widely used and manufactured FDA class 2 or CE class IIb as examples. For this study, single use medical device manufacturer can adopt ISO 14971:2019 in accordance with MDR requirements and it can be extended to the PSUR. But there are still limitations to adopt to the all-single use medical device especially high class, private device and implantable device. So, Competent Authority (CA) shall publish more guidance for the single use medical device.