• Title/Summary/Keyword: base expense system

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Tax Planning For Physician Under Base Expense System (기준경비율 제도 하에서 의원의 세무계획)

  • 오동일
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.4 no.2
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    • pp.102-107
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    • 2003
  • A new base expense .system is implemented to substitute the standard income ratio system which has been used for more than 50 years. A base expense system requires a rigorous documentary evidences of important expenses such as purchase cost, labour cost, or rent. In order to make a successful tax savings, it is necessary to know the critical factors affecting tax payment in a base expense system. In this article, operating mechanisms of the base expense system and tax strategy under this system are introduced. If base expense system is successfully implemented, it will contributes considerably to progress in inducing tax compliance of non book keeping professionals who earn relatively high income in Korea.

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Design of Grid Accounting System based on Policy (정책 기반 Grid Accounting System 설계)

  • 장경익;허영선;황호전;김법균;곽의종;장행진;안동언;정성종
    • Proceedings of the IEEK Conference
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    • 2002.06c
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    • pp.115-118
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    • 2002
  • This paper designs Accounting structure for local users to policy base in Grid environment that integrate distributed Supercomputing resources geographically. Policy base virtual user Accounting system controls unnecessary increase of discrete Computing each local Accounting information. Also, This paper described method to manage do resources of each local system to policy base and presented way to process expense cost when used resources.

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Assessment of a dual isolation system with base and vertical isolation of the upper portion

  • Sasan Babaei;Panam Zarfam;Abdolreza Sarvghad Moghadam;Seyed Mehdi Zahrai
    • Structural Engineering and Mechanics
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    • v.88 no.3
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    • pp.263-271
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    • 2023
  • Base isolation is a widely used technique for the seismic control of structures as it reduces the structural seismic demand. However, displacement of the isolation layer is not economically feasible in congested urban areas. To resolve the issue, an innovative system is proposed here to isolate both horizontally at the base and vertically in the upper portion of the structure. A simplified linear three degree-of-freedom (3DOF) model of the system that considers the mass and stiffness ratios of the substructure has been introduced and analyzed in MATLAB by spectrum analysis. The 3DOF model results revealed that, when the period of the soft substructure reaches 2.5 times that of the stiff substructure, the isolation and the lower substructure responses decrease by 65% and 51%, respectively. Time-history analysis of a MDOF system at three frequency ratios under a wide range of ground motions indicated that, at the expense of accepting a certain large drift by the soft substructure in the upper portion of the structure, base isolation displacement can be decreased by 10%.

Numerical assessment of seismic safety of liquid storage tanks and performance of base isolation system

  • Goudarzi, Mohammad Ali;Alimohammadi, Saeed
    • Structural Engineering and Mechanics
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    • v.35 no.6
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    • pp.759-772
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    • 2010
  • Seismic isolation is a well-known method to mitigate the earthquake effects on structures by increasing their fundamental natural periods at the expense of larger displacements in the structural system. In this paper, the seismic response of isolated and fixed base vertical, cylindrical, liquid storage tanks is investigated using a Finite Element Model (FEM), taking into account fluid-structure interaction effects. Three vertical, cylindrical tanks with different ratios of height to radius (H/R = 2.6, 1.0 and 0.3) are numerically analyzed and the results of response-history analysis, including base shear, overturning moment and free surface displacement are reported for isolated and non-isolated tanks. Isolated tanks equipped by lead rubber bearings isolators and the bearing are modeled by using a non-linear spring in FEM model. It is observed that the seismic isolation of liquid storage tanks is quite effective and the response of isolated tanks is significantly influenced by the system parameters such as their fundamental frequencies and the aspect ratio of the tanks. However, the base isolation does not significantly affect the surface wave height and even it can causes adverse effects on the free surface sloshing motion.

The Introduction of Railroad Pass for One Day in Seoul Metro (서울메트로 1일 승차권 도입 방안 연구)

  • Lee, Dong-Wook;Lee, Tai-Sik;Ryu, Jong-Won;Chung, Chul
    • Proceedings of the KSR Conference
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    • 2007.05a
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    • pp.1221-1226
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    • 2007
  • The subway with the initial constructive expense which is enormous together is the public transportation means where the many expense is expended in the operation and maintenance civil official. Seoul Metro until initial opening to traffic after present time cannot escape every year deficit to be, the cause is a possibility of seeking from the fare system which is short in transportation prime cost. Currently Seoul Metro is operating with the distance proportional fare system the passenger ticket system which is simple (usual volume, group volume and fixed amount volume, affection renunciation, charge free volume). When the biased characteristic of the user it plans considering from the goods development side for the variety for and a deficit solution, against the fare system systematic it researches and solution plan politically. Financial of the subway operation agency young the investigation against the present condition of the hazard subway fare system which is solved the bud with problem point a fare system from the research which it sees consequently and improvement program under analyzing the man with underdeveloped genital organ. Base on the reporter to analyze the introduction plan which with the character which will reach it follows with the necessity of introduction of the 1st passenger ticket (24 hour volume).

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Effectiveness of non-linear fluid viscous dampers in seismically isolated buildings

  • Guler, Elif;Alhan, Cenk
    • Earthquakes and Structures
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    • v.17 no.2
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    • pp.191-204
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    • 2019
  • Near-field earthquake records including long-period high-amplitude velocity pulses can cause large isolation system displacements leading to buckling or rupture of isolators. In such cases, providing supplemental damping in the isolation system has been proposed as a solution. However, it is known that linear viscous dampers can reduce base displacements in case of near-field earthquakes but at the potential expense of increased superstructure response in case of far-field earthquakes. But can non-linear dampers with different levels of non-linearity offer a superior seismic performance? In order to answer this question, the effectiveness of non-linear viscous dampers in reducing isolator displacements and its effects on the superstructure response are investigated. A comparison with linear viscous dampers via time history analysis is done using a base-isolated benchmark building model under historical near-field and far-field earthquake records for a wide range of different levels of non-linearity and supplemental damping. The results show that the non-linearity level and the amount of supplemental damping play important roles in reducing base displacements effectively. Although use of non-linear supplemental dampers may cause superstructure response amplification in case of far-field earthquakes, this negative effect may be avoided or even reduced by using appropriate combinations of non-linearity level and supplemental damping.

Design of the Business Management System Based on .NET Using UML (UML을 이용한 닷넷기반의 경영관리시스템에 대한 설계)

  • Lee Sang-Young
    • Journal of the Korea Computer Industry Society
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    • v.7 no.3
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    • pp.179-184
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    • 2006
  • many corporation introduce information system by method to maximize profit and to reduce expense within flood of information along with development of Information Technology. In this paper, construed AS-IS using UML that is an object intention methodology design tool via process of TO-BE process model design and so on to base Use Case diagram, sequence diagram, component diagram make out that do and this is Microsoft's .NET And wished to raise reusability of component and development productivity of software as that embody smaller enterprise type business administration system that .NET-based relationship extension is possible.

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Development of Dry Process Caisson Method for Maintenance of Submerged Harbor Structure (수중 항만구조물의 유지보수를 위한 건식 케이슨 공법 개발)

  • Lee Joong-Woo;Oh Dong-Hoon;Kwak Seung-Kyu;Kim Sung-Tae
    • Journal of Navigation and Port Research
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    • v.30 no.6 s.112
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    • pp.447-455
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    • 2006
  • Together with the trend of enhancement in domestic industrial development and economic progress due to import and export, the demand for construction of the roads, bridges, especially port facilities, and several coastal protection and ocean structures is increasing rapidly. MOMAF of Korean Government is driving construction cf 9 new ports and renovation cf the existing fishery ports. Among these structures most of bridge base, wharves, dolphins, quays, and jetties are being newly built cf steel or concrete pile. As the base, supporting bulkheads, and piles are underwater after construction, it is difficult to figure out the status of structures and not enough to get maintenance and strengthen the structures. Every year, moreover, these works suck the government budget due to higher incomplete maintenance expense for protection from corrosions cf structures and increased underwater construction period. For the purpose cf cutting down the expense cf government budget, it is necessary to extend the life cycle of the existing structures. Therefore, we developed a new method for maintenance of submerged structures near the waterline by allowing dry work environment with the floating caisson. The method shows easy to move around the working area and handle. It also showed not only a significant reduction of maintenance expenses and time for anti-corrosion work but also better protection This will be a milestone to reduce the maintenance and construction expenses for the shore and water structures.

Development of Dry Process Caisson Method for Maintenance of Submerged Harbor Structure (수중 항만구조물의 유지보수를 위한 건식 케이슨 공법 개발)

  • Lee Joong-Woo;Oh Dong-Hoon;Kwak Seung-Kyu;Kim Sung-Tae
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2006.06b
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    • pp.163-170
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    • 2006
  • Together with the trend of enhancement in domestic industrial development and economic progress due to import and export, the demand for construction of the roads, bridges, especially port facilities, and several coastal protection and ocean structures is increasing rapidly. MOMAF of Korean Government is driving construction of 9 new ports and renovation of the existing fishery ports. Among these structures most of bridge base, wharves, dolphins, quays, and jetties are being newly built of steel or concrete pile. As the base, supporting bulkheads, and piles are underwater after construction, it is difficult to figure out the status of structures and not enough to get maintenance and strengthen the structures. Every year, moreover, these works suck the government budget due to higher incomplete maintenance expense for protection from corrosions of structures and increased underwater construction period. For the purpose of cutting down the expense of government budget, it is necessary to extend the life cycle of the existing structures. Therefore, we developed a new method for maintenance of submerged structures near the waterline by allowing dry work environment with the floating caisson. The method shows easy to move around the working area and handle. It also showed not only a significant reduction maintenance expenses and time for anti-corrosion work but also better protection. This will be a milestone to reduce the maintenance and construction expenses for the shore and water structures.

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Component Replacement Ordering Evaluation for Proper Reliability Maintenance in Power Distribution System (배전계통 적정 신뢰도 유지를 위한 설비교체 순위 평가)

  • Lee, Hee-Tae;Kim, Jae-Chul;Moon, Jong-Fil;Chu, Cheol-Min
    • Proceedings of the KIEE Conference
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    • 2005.07a
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    • pp.48-50
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    • 2005
  • New environment change of electric power system focused in consumer's energy supply and demand. But electric power reliability preservation and reliability improvement countermeasure also need for long-term. It is need that change equipments that is composing electric power system in well-timed time and by maintaining, prevent breakdown beforehand and prevent consumer's power interruption by equipment fail. However, as only quantitative estimation is available by reliability estimation method that is presented in existing, it is no to use in dictionary fault prevention. Therefore, applied optimum reliability preservation through existent equipment fault data analysis of electric power system in equipment replace side, and this when maintain equipment replace of electric power system for reliability preservation using responsiveness analysis to base ordering evaluate. In existing about main equipment plain that this paper is power system the valued failure rate use this by score and precedence of electric power system equipment for replace of system considered expense.

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