• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.137-142
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• 2017

The purpose of this study tried theoretical review on the current Transfer Income Tax system, and review on current Korean Transfer Income Tax system, to derive the inherent problems in Korean Transfer Income Tax system. This study presents the improving measures thereto.The transfer income earned by any individual person is taxed as the Transfer Income Tax pursuant to the Income Tax Act, and the transfer income earned by any legal person is taxed as the transfer income on transfer gain on land etc, pursuant to the Corporate Tax Act. In case of the Transfer Income Taxes earned by individual persons, land and buildings comprise most of the taxable items of the Transfer Income Tax. This study limits the scope of study to the Transfer Income Tax on land and building as the major taxable item, rather than all the Transfer Income Tax taxed to individual taxpayers. The outcomes of this are expected to rationly improvement the real estate taxation in accordance with the principle of tax law.

• Journal of Family Relations
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• v.21 no.4
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• pp.51-74
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• 2017

Objectives: This study observes how providing family support - financial, emotional, and instrumental - is related to depression in babyboom women. Method: I analysed data from the Korean Longitudinal Survey of Women and Families 5th wave, collected by the Korean Women's Development Institute. The analysis was conducted using regression, t-test, Chi-square test, frequency analysis, and Pearson's correlation analysis. Results: Financial support for grown-up children, either married or unmarried, increases depression in babyboom women. In the dimension of instrumental support, caring for grandchildren reduces babyboom women's depression. It implies that contact with grandchildren is perceived as an emotional support rather than a physical burden. The results of this study also show that babyboom women are comforted by living with their own parents, but not by living with parents-in-law. The most impressive observation, however, is in the dimension of emotional support, which showed that the conversation with elderly parents reduces baby-boom women's depression, but that the conversation with married children increases it. The opposite directions in the effects seem to be related to the subjects of the conversations. The subjects of the conversation with children are mostly about problems and agenda of the children, while those with elderly parents are mainly about parents' health and care for each other. Conclusions: The results of the analyses suggest that babyboom women should become less involved with their grown-up children's lives. It also calls for the societal efforts to be put into building up the support system, especially for eco-boom generation, to reduce babyboomer's burden of supporting the children.

• Journal of Korean Society of Environmental Engineers
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• v.36 no.9
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• pp.597-603
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• 2014

The aim of the present study is to compare sound performance depending on thickness, materials, and structure of polymer soundproof panels consisting of PC, PMMA, HDPE, and PP, respectively. As a result of comparing sound transmission loss (STL) of single layer panel made of four types of polymer, the better sound transmission loss was obtained in order of PC, PMMA, HDPE, and PP, which was obviously followed mass law. 8 mm of single panel showed 5~6 dB(A) greater STL than that of 4 mm panels and lower frequency for coincidence effect so that STL of 8 mm panels decreased around 4,000~5,000 Hz, indicating less STL of 4 mm panels than those of 8 mm. When it comes to structure, 4 mm panels with air layer appeared similar value of STL with 8 mm single panels under 300 Hz. In range of high frequency above 2,000 Hz, 4 mm panels with air layer performed better than 8 mm of single layer panel while resonance effects were observed at 500~630 Hz. It was found that these results could be practically utilized as fundamental data for noise barriers design considering the change to each condition.

• Magazine of the Korean Society of Agricultural Engineers
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• v.39 no.4
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• pp.55-63
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• 1997

Constructed wetland system which can be applied to the rural wastewater treatment system was examined by pilot plant in Kon-Kuk University. Hydraulic loading rate of wastewater was about 0.16m$^3$/m$^2$. day and theoretical detention time in the system was 1.38 days. The effluent of the septic tank for the school building was applied as inflow to the system. The influent concentration of DO was zero but effluent was up to 4.37mg/${\ell}$ which implies that oxygen was supplied enough from atmosphere by reaeration to support biological activity of the system. Average influent concentration of BOD was 104mg/${\ell}$ and effluent was 24mg/${\ell}$ with average removal rate of 76%. Average influent concentration of COD was 215mg/${\ell}$ and effluent was 63mg/${\ell}$ with average removal rate of 70 % . Average influent concentration of SS was 78mg/${\ell}$ and effluent was 10mg/${\ell}$ with average removal rate of 87%. Two components, BOD and SS, are regulated by law to keep maximum water quality standard of 80mg/${\ell}$ when daily outflow rate is less than 100$m^3$/day which is the case of most rural communities. Therefore, the results from the experiment showed that constructed wetland system can meet the water quality standard easily. Average influent concentration of total nitrogen was 165mg/lwhich is relatively higher than normal wastewater, and effluent was about 156mg/${\ell}$ with average removal rate of only 6%. Average influent concentration of total phosphorus was 41 mg/${\ell}$ and effluent was 6mg/${\ell}$ with average removal rate of 87%. Overall, constructed wetland system was thought to be effective to treat wastewater if nitrogen removal mechanism is improved. Considering low cost, less maintenance, and high treatability, this system can be a practical alternative for the wastewater treatment in rural area The experiment was performed during the summer and fall season, and treatment efficiency of the system is expected to decrease in low temperature. therefore, further study including temperature is required to evaluate feasibility of the system more in detail.

• International Journal of Aeronautical and Space Sciences
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• v.16 no.3
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• pp.418-424
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• 2015

The chemical response of energetic materials is analyzed in terms of 1) the thermal decomposition under the thermal stimulus and 2) the reactive flow upon the mechanical impact, both of which give rise to an exothermic thermal runaway or an explosion. The present study aims at building a set of chemical kinetics that can precisely model both thermal and impact initiation of a heavily aluminized cyclotrimethylene-trinitramine (RDX) which contains 35% of aluminum. For a thermal decomposition model, the differential scanning calorimetry (DSC) measurement is used together with the Friedman isoconversional method for defining the frequency factor and activation energy in the form of Arrhenius rate law that are extracted from the evolution of product mass fraction. As for modelling the impact response, a series of unconfined rate stick data are used to construct the size effect curve which represents the relationship between detonation velocity and inverse radius of the sample. For validation of the modeled results, a cook-off test and a pressure chamber test are used to compare the predicted chemical response of the aluminized RDX that is either thermally or mechanically loaded.

• Fire Science and Engineering
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• v.30 no.1
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• pp.31-36
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• 2016

This study investigates the characteristics of thermal decomposition of an epoxy-based intumescent paint using thermogravimetric analysis (TGA) and numerical simulation. A mathematical and numerical model is introduced to describe mass loss profiles of the epoxy-based intumescent coating induced by the thermal decomposition process. The decomposition scheme covers a range of complexity by employing simplified 4-step sequential reactions to describe the simultaneous thermal decomposition processes. The reaction rates are expressed by the Arrhenius law, and reaction parameters are optimized to fit the degradation behavior seen during thermogravimetric (TG) experiments. The experimental results show a major 2-step degradation under nitrogen and a 3-step degradation in an air environment. The experiment also shows that oxygen takes part in the stabilization of the intumescent coating between 200 and $500^{\circ}C$. The simulation results show that the proposed model effectively predicts the experimental mass loss as a function of time except for temperatures above $800^{\circ}C$, which were intentionally not included in the model. The maximum error in the simulation was less than 3%.

• International Commerce and Information Review
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• v.6 no.2
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• pp.107-127
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• 2004

The rapid development of internet information technology has increased interest in e-Trade these days, but it is not activated greatly up to now. In order to promote e-Trade, it is essential to construct cooperative process such as connecting systems among trade related parties. Building e-Trade platform which is based on the infrastructure of the past trade automatic system is key point of promoting e-Trade. To do this, a study on the basic concept and specific components of e-Trade platform is needed absolutely. At this point of view, after this paper has examined domestic and foreign studies on the fundamental technologies about electronic commerce, it drew several key technologies that could be applied to e-Trade considering the current IT trend. Then it evaluates these technologies according to Technology Reference Model(TRM) of the National Computerization Agency. This will help us to show the operation strategy as well as the concept of future e-Trade platform and its composition. On the basis of the theoretical background, this paper classified NCA's technology model into 6 fields, which are application. data, platform, communication, security and management. Considering the key technologies, e-Trade platform has to be mutually connected and accept international standards such as XML. In the aspect of business side, trade relative agencies' business process as well as trading company's process has to be considered. Therefore, e-Trade platform can be classified into 3 parts which are service, infrastructure and connection. Infrastructure part is compared of circulating and managing system of electronic document, interface and service framework. Connecting service (application service) and additional service (application service) consist of service part. Connecting part is a linking mutual parts and can be divided into B2B service and B20 service. The organization operating this e-trade platform must have few responsibilities and requirements. It needs to positively accept existing infrastructure of trade automatic system and improving the system to complete e-trade platform. It also have to continuously develop new services and possess ability to operate the system for providing proper services to demanders. As a result, private sector that can play a role as TTP(Third Trust Party) is adequate for operating the system. In this case, revising law is necessary to support the responsibility and requirement of private sector.

• Health Policy and Management
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• v.22 no.4
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• pp.696-702
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• 2012

The purpose of this study was to evaluate the improvement of disabled access to healthcare institution located in Jongno-gu, Seoul in 2011 compared to 2003 since disabled access has been mandatory in healthcare institutions located in new buildings by the amended law in 2004. We had investigated 10 assessment items for disabled access in 166 healthcare institutions located in Jongno-gu, Seoul and the results were compared with those of 2003 survey. On average, 74.1% of the healthcare organizations has equipped with items for disabled access. However the adequately equipped rate for those items was only 39.2%. Compared with the results of 2003 survey, these rates showed a little increase by 4.1% and 8.0%, respectively. There were only 10 healthcare institutions located in new buildings which were constructed after July, 2005. Their average equipped rate(84.4%) and adequately equipped rate(46.8%) were higher than those of the other organizations because the Korean government ruled that healthcare institutions in new buildings must have facilities for the disabled. In conclusion, we confirmed that the accessibility of the disabled to healthcare institution slightly increased. In particular, the healthcare institutions in newly constructed building showed the significant increase of accessibility of the disabled. However, it is founded that disabled access is still not enough for the disabled.

• Proceedings of the KSR Conference
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• 2008.11b
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• pp.1933-1942
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• 2008

Over the years, the Social Republic of Vietnam has demonstrated its high annual growth rate over 8%. In order to secure its sustainable economic growth, its has also demonstrated its sharp concerns on building up core infrastructures by luring foreign investments on a large scale, which would underpin the nation's economic propulsion. Among others, transport infrastructures and networks centering on railway systems are obviously seen as the most urgent to be built to continue its growth. Seoul Metro recently took a significant step forward in Vietnam to launch railway business by executing its export project of 6 units of metro cars to Hanoi as on July 10, 2008. Those 6 cars are scheduled to be put on the tracks linking Yen Bian, Hanoi with Ha Long, for demonstrative running, around October, 2008, carrying tourists on that 163kms of the National Railway line serving the region. A successful running on the track will duly entail further export of additional 54 units of Seoul Metro cars to Vietnam. In this thesis, description will be noted on the reuse and economic value of the Seoul Metro's de-commissioned metro cars, reflecting on the current urban railway law at home regulating the service life of rolling stocks domestically. This thesis will also study the points at issue, and the recommendable future orientation of the Vietnam railway business project.

• Computers and Concrete
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• v.2 no.4
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• pp.325-343
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• 2005

Chloride ingress is a common cause of deterioration of reinforced concrete located in coastal zone. Modeling the chloride ingress is an important basis for designing reinforced concrete structures and for assessing the reliability of an existing structure. The modeling is also needed for predicting the deterioration of a reinforced structure. The existing deterministic solution for prediction model of corrosion initiation cannot reflect uncertainties which input variables have. This paper presents an approach to the fuzzy arithmetic based modeling of the chloride-induced corrosion of reinforcement in concrete structures that takes into account the uncertainties in the physical models of chloride penetration into concrete and corrosion of steel reinforcement, as well as the uncertainties in the governing parameters, including concrete diffusivity, concrete cover depth, surface chloride concentration and critical chloride level for corrosion initiation. There are a lot of prediction model for predicting the time of reinforcement corrosion of structures exposed to chloride-induced corrosion environment. In this work, RILEM model formula and Crank's solution of Fick's second law of diffusion is used. The parameters of the models are regarded as fuzzy numbers with proper membership function adapted to statistical data of the governing parameters instead of random variables of probabilistic modeling of Monte Carlo Simulation and the fuzziness of the time to corrosion initiation is determined by the fuzzy arithmetic of interval arithmetic and extension principle. An analysis is implemented by comparing deterministic calculation with fuzzy arithmetic for above two prediction models.