• 제목/요약/키워드: VAT

검색결과 146건 처리시간 0.023초

배트염료에 의한 나일론/스판덱스 교직물의 염착특성 (Dyeing properties of Nylon/Spandex blends with vat dye)

  • 박영민;김병순;손영아
    • 한국염색가공학회지
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    • 제18권6호
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    • pp.63-68
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    • 2006
  • In synthetic/spandex blends fibers, contents of the synthetic fiber by percentage is higher than those of spandex. Thus, the dyeing process of the blends fiber is mainly focused on the synthetic fiber, but not the spandex. In this study, we used several series of vat dyes for dyeing the nylon/spandex blend fabrics and their dyeing properties(fk value) were investigated at various reduction agents, temperatures, pH which have the potential for deep shade dyeing effects. The formamidinesulfinic acid were found to be effective to increase the fk values of the blend fiber compared to sodium hydrosulfite and Rongalit C. Higher temperature($100^{\circ}C$) and lower pH(pH 4) were observed as suitable conditions for maximum fk values.

폴리에스테르 초극세 편직물의 수분산 PU 함침가공 및 염색견뢰도 (Waterborne PU Impregnation and Color Fastness of Ultramicrofiber PET Knitted Fabric)

  • 정동석;천태일;이문철
    • 한국염색가공학회지
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    • 제15권3호
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    • pp.168-175
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    • 2003
  • Ultramicrofiber(UMF) PET knitted fabric and regular PET plain woven fabric as reference sample were impregnated with waterborne polyurethane(PU) in a two-step process with dyeing/PU treatment and PU treatment/dyeing to investigate the effect of the treatment sequence. The waterborne PU impregnated fabrics were dyed with two kinds of vat and disperse dyes to investigate the dyeing properties and the dyeing fastnesses. In vat dyeing the rank of color strength(K/S) was in order of dyeing/PU impregnation > dyeing only > PU impregnation/dyeing, whereas in case of disperse dyeing, the order was dyeing/PU impregnation > PU impregnation/dyeing >dyeing only. Wash fastness of vat dyeing showed a higher 2-3 grade than disperse dyeing, while rubbing and light fastnesses were not good for disperse dyes.

부가가치세법상 간이과세제도에 관한 연구 (A Study on the Simplified Taxation System in Value Added Tax Law)

  • 김주택
    • 산학경영연구
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    • 제19권1호
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    • pp.115-136
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    • 2006
  • 부가가치세는 각 거래단계마다 부가가치세를 거래 징수하고 세금계산서 발행 및 수수가 정상적으로 이루어져야 근거과세의 원칙에 따라 공평과세가 실현될 수 있다. 사업규모가 영세한 간이과세자에게는 기장의무 및 세금계산서 수취의무를 부여하지 않고 있어 근거과세가 이루어지지 않아 공평과세를 저해할 수 있다는 문제점이 제기 되어 왔다. 본 연구에서는 2006년도 국세통계연보에 나타난 간이과세자의 운영실태를 검토하고 간이과세의 폐지와 일반과세로 일원화하는 방안을 제시하고 간이과세의 폐지에 따른 보완책을 살펴봄으로서 부가가치세의 건전한 정착을 위한 개선방안을 제시하였다. 첫째, 간이과세제도를 폐지하고 일반과세로 전환하는 방향을 제시하였다. 간이과세제도를 일시에 폐지하면 영세사업자들의 세금부담이 급격히 증가하기 때문에 간이과세 폐지에 따른 세부담을 완화하기 위해 일반과세로 과세 유형 전환시에 일정기간 동안 세부담을 차등 경감해줘야 하고 간이과세의 폐지에 따른 충격을 줄이기 위하여 단계적으로 폐지하여야 한다. 둘째, 소액부징수 기준금액을 엄격하게 적용하여야 할 것이다. 현행 부가가치납부 면제기준은 공급대가가 연 2천400만원이하인 영세한 소규모사업자가 해당되며 우리나라 간이과세자의 88.2%에 해당된다. 소액부징수 기준금액을 상향조정하는 경우 부가가치세 면제자만 양산되기 때문에 소액부징수 기준금액을 엄격히 적용해서 영세사업자의 납세편의의 목적이라는 당초취지에 합당한 경우에만 인정하여야 할 것이다.

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Preliminary Application of Stone Conservation Technology for Monitoring of Vat Phou World Heritage Site

  • Sengphachanh, Amphol;Lee, Myeong Seong;Choi, Tae Jeong;Chun, Yu Gun
    • 보존과학연구
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    • 통권36호
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    • pp.86-96
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    • 2015
  • From the Asia Cooperation Program on Conservation Science(ACPCS) of National Research Institute of Cultural Heritage(NRICH), I gained conservation and management experience and knowledges which are highly applicable at the Vat Phou World Heritage site. Firstly, Check list, Mapping, Tape Test and Digital Image Analysis are simple and useful methods which can be introduced to the site directly. If we can get chance to learn more about GIS program, GIS based Database Management System would also be very liable to put into practical use since the site office has been already using the program for general purpose. Lastly, there are more other methods which can diversify the studies on cultural heritage conservation in Laos; Rebound Hardness Test, Ultrasonic Test, Infrared Thermography, XRF Analysis and Hyperspectral Image Analysis etc. To realize those research however, new equipments are needed along with proper education so more cooperation between Korea and Lao would be essential.

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GIS 기반 비오톱 경관가치 평가도구(B-VAT)의 개발 및 적용 (The Development and Application of Biotop Value Assessment Tool(B-VAT) Based on GIS to Measure Landscape Value of Biotop)

  • 조현주;나정화;권오성
    • 농촌계획
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    • 제18권4호
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    • pp.13-26
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    • 2012
  • The purpose of this study is to select the study area, which will be formed into Daegu Science Park as an national industrial complex, and to assess the landscape value based on biotop classification with different polygon forms, and to develop and computerize Biotop Value Assessment Tool (B-VAT) based on GIS. The result is as follows. First, according to the result of biotop classification based on an advanced analysis on preliminary data, a field study, and a literature review, total 13 biotop groups such as forrest biotop groups and total 63 biotop types were classified. Second, based on the advanced research on landscape value assessment model of biotop, we development biotop value assessment tool by using visual basic programming language on the ArcGIS. The first application result with B-VAT showed that the first grade was classified into 19 types including riverside forest(BE), the second grade 12 types including artificial plantation(ED), and the third class, the fourth grade, and the fifth grade 12 types, 2 types, and 18 types respectively. Also, according to the second evaluation result with above results, we divided a total number of 31 areas and 34 areas, which had special meaning for landscape conservation(1a, 1b) and which had meaning for landscape conservation(2a, 2b, 2c). As such, biotop type classification and an landscape value evaluation, both of which were suggested from the result of the study, will help to scientifically understand a landscape value for a target land before undertaking reckless development. And it will serve to provide important preliminary data aimed to overcome damaged landscape due to developed and to manage a landscape planning in the future. In particular, we expect that B-VAT based on GIS will help overcome the limitations of applicability for of current value evaluation models, which are based on complicated algorithms, and will be a great contribution to an increase in convenience and popularity. In addition, this will save time and improve the accuracy for hand-counting. However, this study limited to aesthetic-visual part in biotop assessment. Therefore, it is certain that in the future research comprehensive assessment should be conducted with conservation and recreation view.

전자상거래 활성화와 부가가치세체계의 개편방안 연구 (A Study on the VAT of the Electronic Commerce)

  • 박근수
    • 정보학연구
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    • 제4권4호
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    • pp.37-49
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    • 2001
  • 인터넷의 급속한 보급과 정보통신기술의 발달은 전자상거래의 확산을 가져왔고, 그 결과로 전통적인 상거래와 조세행정에 커다란 변화를 요구하고 있다. 이에 본 논문에서는 전자상거래 발전 현황과 전자상거래 기술이 갖는 조세행정적 특성과 우리나라 부가가치세제의 구조를 살펴보았다. 특히 소비지국 과세원칙과 재화와 서비스 구분의 한계 세수 유출 문제들에 대하여 선진국들의 대응방안을 살펴보고 이를 토대로 우리나라의 대응방안을 제시하였다.

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환망 초지기의 배트 운용이 종이의 품질에 미치는 영향 (Effect of Vat Control in Cylinder Machine on Physical Properties of Paper)

  • 박용성;전양;서영범
    • 펄프종이기술
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    • 제32권2호
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    • pp.51-57
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    • 2000
  • Cylinder machine usually gives more fiber orientation than fourdrinier and has limitation in machine speed because of fiber wash-off caused by centrifugal force when machine speed increases. This study aimed for the improvement of paper formation and productivity by setting an apron in vat inlet and by adjusting mould water head. Improvement of formation and increase of machine speed were achieved, which ultimately improve productivity. Installing an apron successfully decreased fiber wash-off. Fiber orientation and two-sideness of ash distribution became less severe. The proper adjustment of water head inside the cylinder mould proved to be an important factor not only in paper formation but also in decreasing paper two-sideness.

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