• 무역상무연구
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• 제69권
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• pp.673-698
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• 2016

This study tries to conduct a systematic analysis on whether adding up the royalties and license fees or not in measuring the taxable amount of tariff. We have confirmed that three main criteria to decide whether it is yes or not are non-inclusion, relatedness and condition of sale. We also have realized that whether satisfying a condition of sale or not depends on license agreement, sales contract, special relationship and so on. Furthermore, we have made case studies of bonded factory, film's domestic distribution, exempt royalty and license fee, price for exclusive use of relevant technology, retroactive application of price change and strict interpretation. Based on the case studies we have derived the following conclusions: First, the royalties and license fees only actually paid to the licensors may be added to taxable amount. Second, the royalties and license fees incurred after the imported goods are made into domestic goods may not be added up. Third, the royalties and license fees paid as a price for use may not be added up. Fourth, the analogical interpretation of relevant codes is not accepted.

• 한국신뢰성학회지:신뢰성응용연구
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• 제11권4호
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• pp.343-356
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• 2011

This paper proposes an accelerated life evaluation of drive shaft. The life test of drive shaft for independent suspension type AWD vehicle should be performed by use of the least test sample because many number of samples can't be used for the test because of its mass capacity and high price. We calculated the no failure test time by application of no failure test concept, and the already performed test data for drive shaft are applied for some kinds of reliability coefficients which are needed for calculation of life test time. And, for analysis of real driving condition of vehicle, the load spectrum is prepared using the needed road condition and vehicle data. The inverse power model is used for accelerated life test. The equivalent torque of load spectrum is achieved by use of Miner's Rule, and then the final accelerating condition is determined by decision of the accelerated test torque. This paper shows that the accelerated life test results corresponds with the target life and the proposed life test method can be very well applied to no failure life test for mass capacity machinery components.

• 한국안전학회지
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• 제30권5호
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• pp.131-137
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• 2015

For the evaluation of safety margin of a nuclear power plant using a conservative methodology, the influence of applied assumptions such as initial conditions and boundary conditions needs to be assessed deliberately. Usually, a combination of the most conservative initial conditions is determined, and the safety margin for the transient is evaluated through the analysis for this conservative conditions. In existing conservative methodologies, a most-conservative condition is searched through the analyses for the maximum, minimum, and nominal values of the major parameters. In the present study, we investigates a new approach which can be applied to choose a most-conservative initial condition effectively when a best-estimate computer code and a conservative evaluation methodology are utilized for the evaluation of safety margin of transients. By constituting the band of various initial conditions using the random sampling of input parameters, the sensitivity study for various parameters are performed systematically. A method of sampling the value of control or operation parameters for a certain range is adopted by use of MOSAIQUE program, which enables to minimize the efforts for achieving the steady-state for various different conditions. A representative control parameter is identified, which governs the reactor coolant flow rate, pressurizer pressure, pressurizer level, and steam generator level, respectively. It is shown that an appropriate distribution of input parameter is obtained by adjusting the range and distribution of the control parameter.

• 한국한의학연구원논문집
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• 제15권1호
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• pp.91-94
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• 2009

Understanding the present condition of Oriental traditional medicine in different country is demanded for the Korean Traditional Medicine to prepare his orientation in future. Also it is not possible to separate the present condition of OTM from history of oriental medicine as a whole. This is valid for the introduction of TCM in the west. The first information have arrived in Europe by the terrestrial and maritime travelers accounts. The diplomatic way, with special reference to Jesuit fathers, has brought cultural and theoretical precise data. The physicians of East India Company and, later, of expeditionary forces, have supplied with practical data. Five periods follow one another: 1) Period when the source reached and are used in Europe. This first step is intimately involved with the use and comparison of similar factor between the two medical systems ; 2) "Discovery" and use of needles ; 3) latent period when techniques coming from acupuncture source were developed ; 4) "Chinese Acupuncture" correctly speaking ; 5) modern period or investigating period, when Eastern and Western people are trying to correlate data of traditional medicine with those of western science. In particular the actual situation from 2000.

• 대한설비공학회:학술대회논문집
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• 대한설비공학회 2008년도 하계학술발표대회 논문집
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• pp.1111-1116
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• 2008

The purpose of this study is to maintain high efficiency and reasonable use of cold-heat storage systems operated the showcase. An experimental study is carried out to manufacture the showcase system in a laboratory. Comparing the result at general operation condition with that at the new condition using ice storage system, this study showed the effects of the refrigerant sub-cooling, and with using inverter. At the condition using ice storage system, the ice making process was operated during midnight being not needed the cooling of the showcase through the continuous running of the condenser unit. And then, the refrigerant was sub-cooled using stored cold-heat after being discharged from the air cooling condenser during the day time. The cooling performance was increased owing to the sub-cooling of refrigerant during day time, hence the running time of the compressor was effectively decreased. In other words, this study showed that power consumption during daytime can be transferred to the midnight for making use of the refrigerant sub-cooling.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2006년도 추계 학술논문 발표대회 논문집
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• pp.17-20
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• 2006

It often happen water leakage that roof membrane have a poor condition such as direct exposed to rain, ultraviolet lays, temperature change compare with other part of waterproofing. There are difficult to maintain the quality of waterproofing and durability due to use only few waterproofing materials in practical in spite of development and use the various waterproofing material as solution of these poor condition. Therefore, in this thesis, I would like to know the property to apply field and suggest other method to develop for this waterproofing method to adopt various field condition for roof tops, as searching exposed and complex waterproofing technology for roof tops which is reinforced sheet using rising system have a regular pitch, depth, space.

• 복식문화연구
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• 제14권6호
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• pp.1056-1068
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• 2006

The purpose of this study is to examine the changes and the using condition of functional cosmetics through articles of newspaper and the survey on functional cosmetics. The data analysis examined newspaper articles that demonstrate a grasp of the general trends of cosmetics, and these articles were chosen from the "Cosmetics Newspapers" and the "Jangeop Newspaper" with content primarily emphasizing articles about cosmetics. All articles on functional cosmetics were collected for the period from 2000 to 2005, and excluding repeated articles a total of 703 cases were examined. In addition, a survey was performed to examine how much women are using functional cosmetics and what the current state of their use is. This survey was conducted from October $1{\sim}20$, 2004, and respondents consisted of 350 adult females living in the areas of Daejeon, North and South Chungcheong Provinces and Daegu. Responses from a total of 302 individuals were included in the data analysis. The results of this study show a situation where the current use of functional cosmetics is gradually increasing, and because of external changes in the skin resulting from the development of modern society, functional cosmetics are being used by women as a means of increasing their opportunities for personal expression due to their skin improvement effects as well as increased confidence and a sense of satisfaction.

• 한국건축시공학회지
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• 제6권4호
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• pp.69-75
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• 2006

It often happen water leakage that roof membrane have a poor condition such as direct exposed to rain, ultraviolet lays, temperature change compare with other part of waterproofing. There are difficult to maintain the quality of waterproofing and durability due to use only few waterproofing materials in practical in spite of development and use the various waterproofing material as solution of these poor condition. Therefore, in this thesis, I would like to know the property to apply field and suggest other method to develop for this waterproofing method to adopt various field condition for roof tops, as searching exposed and complex waterproofing technology for roof tops which is reinforced sheet using rising system have a regular pitch, depth, space.

• Physical Therapy Rehabilitation Science
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• 제11권3호
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• pp.296-303
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• 2022

Objective: In general, macular degeneration, cataracts and glaucoma generally cause visual injury in clinical settings. This study aimed to examine the effects of low visual acuity simulations on hand manual dexterity function and brainwaves in healthy young adults. Design: Cross-sectional study design Methods: This study was an observational, cross-sectional study. Seventy healthy young adults participated in this study. To evaluate the effects of low visual acuity simulations on hand function and brain waves, this study involved four different visual conditions including (1) normal vision, (2) simulated cataracts, (3) simulated glaucoma, and (4) simulated macular degeneration. The hand function was measured to use the Minnesota manual dexterity test (MMDT), and the brainwaves was also measured to use the electroencephalography. Results: In hand function, placing and turning performance on the MMDT in the normal visual condition was significantly different than that in the cataract and macular degeneration conditions (p<0.05), and the placing performance was significantly differred in the normal condition than that in the simulated glaucoma. However, turning was not significantly different in the normal condition than that in the simulated glaucoma. The alpha, beta, and gamma waves did not significantly differ among the four visual conditions (p>0.05). Conclusions: The results suggest that limited visual information negatively affects the ability to perform tasks requiring arm-hand dexterity and eye-hand coordination. However, the effectiveness of low visual acuity on the brainwaves should be further studied for rehabilitative evidence of visual impairment.

• 디지털융복합연구
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• 제18권7호
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• pp.189-199
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• 2020

본 연구는 각박한 현대의 삶을 살아가는 일반인 중에서 직장인들에 대한 힐링과 치유로써 치유농업의 적용과 성장가능성을 위한 기초자료로 제공하고자 치유농업의 활성화를 위한 공급조건과 제공프로그램의 구성과 참가자들의 이용의도간의 관계를 파악하였다. 이를 위해 일반 직장인을 대상으로 설문조사를 실시하였으며, 다중회귀분석을 실시한 결과는 다음과 같이 나타났다. 첫째, 모든 하위요인과 이용의도 간에는 유의한 정(+)의 상관관계가 나타났다. 둘째, 치유농업 공급조건 중 치유시설과 이용편리성, 의료서비스의 필요성에 대한 인식이 높을수록 이용의도가 높았다. 셋째, 치유농업 제공프로그램 중 농작물재배, 동물매개, 자연활동, 문화활동의 필요성에 대한 인식이 높을수록 이용의도가 높았다. 이상의 분석결과를 바탕으로 선행연구와의 차별화된 점을 논의하였으며, 치유농업 활성화를 위한 전략방안 모색의 차원에서 시사점을 도출하였다.