The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.
The Journal of Korea Institute of Information, Electronics, and Communication Technology
/
v.13
no.2
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pp.129-137
/
2020
Currently, The autonomous vehicle market is researching and developing four-level autonomous vehicles beyond the commercialization of three-level autonomous vehicles. Because unlike the level 3, the level 4 autonomous vehicle has to deal with an emergency directly, the most important aspect of a four-level autonomous vehicle is its stability. In this paper, we propose an Optimized Vehicle Routing System (OVRS) that determines the route with the lowest probability of an accident at the destination of the vehicle rather than an immediate response in an emergency. The OVRS analyzes road and surrounding vehicle information collected by The RSU communication to predict road hazards, and sets the route for the safer and faster road. The OVRS can improve the stability of the vehicle by executing the route guidance according to the road situation through the RSU on the road like the network routing method. As a result, the RPNN of the ASICM, one of the OVRS modules, was about 17% better than the CNN and 40% better than the LSTM. However, because the study was conducted in a virtual environment using a PC, the possibility of accident of the VPDM was not actually verified. Therefore, in the future, experiments with high accuracy on VPDM due to the collection of accident data and actual roads should be conducted in real vehicles and RSUs.
Kim, Yeong-A;Kim, Gea-Hee;Kim, Hyun-Ju;Kim, Chang-Geun
Journal of Convergence for Information Technology
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v.10
no.10
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pp.1-8
/
2020
The need for storage, management, and retrieval techniques for alternative data has emerged as technologies based on data generated from business activities conducted by enterprises have emerged as the key to business success in recent years. Existing big data platform systems must load a large amount of data generated in real time without delay to process unstructured data, which is an alternative data, and efficiently manage storage space by utilizing a deduplication system of different storages when redundant data occurs. In this paper, we propose a multi-layer distributed data deduplication process system using the similarity of the Cuckoo hashing filter technique considering the characteristics of big data. Similarity between virtual machines is applied as Cuckoo hash, individual storage nodes can improve performance with deduplication efficiency, and multi-layer Cuckoo filter is applied to reduce processing time. Experimental results show that the proposed method shortens the processing time by 8.9% and increases the deduplication rate by 10.3%.
Park, Jae-Ik;Park, Han-Earl;Shim, Sun-Hwa;Park, Sang-Young;Choi, Kyu-Hong
Journal of Astronomy and Space Sciences
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v.26
no.1
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pp.99-110
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2009
The main purpose of the current research is to developments a real-time Hardware In-the-Loop (HIL) simulation testbed for the satellite formation flying navigation and orbit control. The HIL simulation testbed is integrated for demonstrations and evaluations of navigation and orbit control algorithms. The HIL simulation testbed is composed of Environment computer, GPS simulator, Flight computer and Visualization computer system. GPS measurements are generated by a SPIRENT GSS6560 multi-channel RF simulator to produce pseudorange, carrier phase measurements. The measurement date are transferred to Satrec Intiative space borne GPS receiver and exchanged by the flight computer system and subsequently processed in a navigation filter to generate relative or absolute state estimates. These results are fed into control algorithm to generate orbit controls required to maintain the formation. These maneuvers are informed to environment computer system to build a close simulation loop. In this paper, the overall design of the HIL simulation testbed for the satellite formation flying navigation and control is presented. Each component of the testbed is then described. Finally, a LEO formation navigation and control simulation is demonstrated by using virtual scenario.
Journal of the Korea Society of Computer and Information
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v.25
no.3
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pp.243-250
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2020
In this paper, we propose an effective software education scheme for universities. The key idea of this software education scheme is to analyze software curriculum of QS world university rankings Top 10, SW-oriented university, and regional main national university. And based on the results, we propose five improvements for the effective SW education method of universities. The first is to enhance the adaptability of the industry by developing courses based on the SW developer's job analysis in the curriculum development process. Second, it is necessary to strengthen the curriculum of the 4th industrial revolution core technologies(cloud computing, big data, virtual/augmented reality, Internet of things, etc.) and integrate them with various fields such as medical, bio, sensor, human, and cognitive science. Third, programming language education should be included in software convergence course after basic syntax education to implement projects in various fields. In addition, the curriculum for developing system programming developers and back-end developers should be strengthened rather than application program developers. Fourth, it offers opportunities to participate in industrial projects by reinforcing courses such as capstone design and comprehensive design, which enables product-based self-directed learning. Fifth, it is necessary to develop university-specific curriculum based on local industry by reinforcing internship or industry-academic program that can acquire skills in local industry field.
The purpose of this study was to develop, through the integration of instructional theory, a Courseware and to investigate the effectiveness of a web-based computer assisted instruction(WBI) program for preventing drug abuse, a serious problem for youth problem. During the first stage of this study done "Drug Abuse Prevention" Courseware was developed based on, Gagn & Brigg's instructional design theory, Keller's ARCS theory and the CAI model of Hannafin & Peck. For the second stage, the courseware was used to provide education for students adolescents in drug abuse prevention. This study used an quasi-experimental, one-group pretest-posttest design with a convenience sample of 36 male high school students who were at one high school located in Seoul. Data were collected using self-reported questionnaires which included a learning achievement tool, the Keller's IMMS (Instructional Material Motivation Survey), on attitudes to drug use, and on responses to the WBI instruction. Prior to the experiment, the "drug abuse prevention" learning method and the procedures of the study were explained to the students, and then the learning achievement of the subjects was measured as a pretest. The students were then given 2 weeks WBI utilizing the courseware. A post-test which included the pre-test learning achievement questionnaire and a survey of learning motivation and attitudes toward drug were given two weeks after the education was completed. The data analysis was done using SPSS/PC. Paired t-test was used to analyze the differences between the pre-test and post-test scores for learning achievement. The results of the analysis are as follows: There were significant differences in learning achievement between the pre-test and post-test(t=-18.62, p=0.000). The hypothesis, that learning achievement will be higher, after the class has used the courseware, than before was supported. The scores for learning motivation and attitudes toward drugs were also higher than the results of existing studies. In conclusion, this study suggests that WBI is an effective learning method in the prevention of drug abuse for adolescents as it can be used for self-learning and repeated learning as assisted instruction. Recommendation would be given that further research needs to be develped in the courseware by cognitive learning style and by multimedia courseware and virtual reality system.
Park, Young-Ran;Shim, Jeong-Yeon;Kim, Gi-Beum;Kim, Shang-Jin;Kang, Hyung-Sub;Kim, Jin-Shang;Kim, Min-Ho;Hong, Chul-Un;Kim, Seong-Jong
Korean Chemical Engineering Research
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v.49
no.2
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pp.238-243
/
2011
In this study, we attempted a structural analysis in order to design a balloon type extracorporeal membrane oxygenator that can induce blood flow without using blood pumps for the purpose of complementing the weakness in the existing extracorporeal membrane oxygenator. To analyze the flow characteristic of the blood flow within the virtual model of extracorporeal membrane oxygenator, computational fluid dynamics(CFD) modeling method was used. The operating principle of this system is to make the surface of the extracorporeal membrane oxygenator keep contracting and dilating regularly by applying pressure load using a balloon, and the 'ime Function Value'that changes according to the time was applied by calculating a half cycle of sine waveform and a cycle of sine.waveform Under the assumption that the uni-directional blood flow could be induced if the balloon type extracorporeal membrane oxygenator was designed as per the method described above, we conducted a structural analysis accordingly. We measured and analyzed the velocity and pressure of blood flow at both inlet and outlet of the extracorporeal membrane oxygenator through CFD simulation. As a result of the modeling, it was confirmed that there was a flow in accord with the direction of the blood by the contraction/dilation. With CFD simulation, the characteristics of blood flow can be predicted in advance, so it is judged that this will be able to provide the most optimized design in producing an extracorporeal membrane oxygenator.
Journal of the Korea Academia-Industrial cooperation Society
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v.21
no.4
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pp.552-557
/
2020
The Radar Cross Section (RCS) is a virtual region indicating the strength of a wavelength at which a radar signal is reflected and received. As the ship's RCS represents its own stealth performance and survivability, efforts have been made in various areas from design to construction to reduce the RCS. The RCS can be predicted using design drawings and CAD models, but it is necessary to measure the RCS at sea since sea clutter and multipath reflections occur in the sea environment. However, such RCS predictions and measured values provide only a simple relative magnitude to the user, and there has not been much research on this topic. In this paper, a missile countermeasure technique was studied using 3D RCS measurement data in an operating environment. The elevation and azimuth angle of the ship viewed from the missile were estimated using the location information of the missile, and the RCS value was inverted by mapping it to previously measured 3D RCS measurement data. In addition, by using the movement information of the missile, the RCS observed by the missile could be predicted in advance, and this method can be used to propose a response plan based on the maneuvering and chaff system.
KIPS Transactions on Computer and Communication Systems
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v.9
no.8
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pp.171-180
/
2020
Smart Factory consists of digital automation solutions throughout the production process, including design, development, manufacturing and distribution, and it is an intelligent factory that installs IoT in its internal facilities and machines to collect process data in real time and analyze them so that it can control itself. The smart factory's equipment works in a physical combination of numerous hardware, rather than a virtual character being driven by a single object, such as a game. In other words, for a specific common goal, multiple devices must perform individual actions simultaneously. By taking advantage of the smart factory, which can collect process data in real time, if reinforcement learning is used instead of general machine learning, behavior control can be performed without the required training data. However, in the real world, it is impossible to learn more than tens of millions of iterations due to physical wear and time. Thus, this paper uses simulators to develop grid sortation systems focusing on transport facilities, one of the complex environments in smart factory field, and design cooperative multi-agent-based reinforcement learning to demonstrate efficient behavior control.
Journal of Korean Tunnelling and Underground Space Association
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v.19
no.6
/
pp.829-843
/
2017
Subsea tunnel needs to be built over 50 km long to connect between nations and continents. However there are only 19 tunnels longer than 5 km until recently. And there is no history of constructing and operating tunnel longer than 50 km. In Korea, subsea tunnels with a length of more than 50 km are being planned, such as Korea~Japan, Korea~China, Honam~Jeju subsea tunnels. Because of the geographical conditions of Korea, most of these tunnels are inter-contry tunnels. So technology preemption for the subsea tunnel construction is getting more and more important. Most of these subsea tunnels are ultra-long tunnels under high water pressure conditions. So new technologies are required such as ventilation and disaster prevention of high-speed tunnels, securing of structural stability under high pressure conditions, and pressure reduction in high-speed conditions. These technologies are different from those of ground tunnels. Therefore, this paper describes the ultra-long subsea tunnel design under high water pressure of maximum 16 bars through the Honam (land) - Jeju (island) virtual subsea project. We proposed a reasonable solution to various problems such as securing structural stability in high pressure condition and ventilation disaster prevention system of ultra long-tunnel.
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