• 아태비즈니스연구
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• 제11권2호
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• pp.133-143
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• 2020

Purpose - This study seeks to summarize the tax changes in stock trading and analyze K-OTC stock trading data in 2017 and 2018 to infer the effects of the application of capital gains taxes by individual investors. Design/methodology/approach - This study analyzes the case of the expansion of the 2018 capital gains tax exemption in the K-OTC market, which exempts capital gains tax on the proceeds from the sale of individual investors of certain stocks under the temporary special law. Findings - In the K-OTC market, the amount of transactions has expanded since the capital gains tax exemption in 2018, but the volume of transactions and transaction turnover have decreased. In particular, the result of lower transaction turnover after the expansion is contrary to expectations. To control the macroscopic effects of the stock market, further analyses the transactions of capital gains tax-exempt stocks and non-exempt stocks. The turnover rate of exemption stocks is higher than that of the non-exempt stocks. In the case of transaction turnover, the two results are not consistent. However, the latter result is more meaningful because the comparison of exempt and non-exempt reduces distortion by macro effects. Research implications or Originality - To mitigate the impact of capital gains taxes on stock market, government authorities need to consider the gradual expansion of the scope of taxation, the application of separate taxation in the introduction of capital gains, the reduction tax rate on transfer income of listed shares, and the reduction tax rate on long-term holdings.

• 대한한의학회지
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• 제26권2호
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• pp.32-51
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• 2005

Objectives: To study the effect of Artemisiae Capillaris Herba extracts, that have been used as oriental medicine to treat liver disease, on the perinatal and lactational n;)productive toxicity of SD rats when administered by oral lavage. Methods: Female SD rats were dosed from 6 days of gestation to 3 weeks postpartum. This was conducted in accordance with the recommendations of the KFDA Guidelines for Detection of Toxicity to Reproduction for Medicinal Products. Results: No Artemisiae Capillaris Herba extracts treatment-related changes in clinical signs, mortalities, implantation number, dead fetus number, loss rate of fetus, number of live young, survival rate of fetus, sex ratio of live young, external anomalies, pregnancy periods, viability index, lactational index, survival rate of litters at 4 days after birth or delivery index were demonstrated in any dosed levels in this study. However, the body weight and gains, food consumption and absolute organ weights of brain, adrenal glands, liver, spleen, kidney, ovaries and heart were significantly increased in 2000 or 1000mg/kg-dosing groups and the relative organ Weights of adrenal glands were significantly increased in 2,000mg/kg-dosing groups. Therefore, it was concluded that this increase was natural according to growth. Also, no changes of gross findings, clinical signs, mortalities, body weight and gains, physical development results, necropsy findings, organ weight, faculty test, open filed test and water-filled simple T-maze test, copulation, fertility, pregnancy indices, body weight and gains during gestation periods, necropsy findings, corpora lutea number, implantation number, implantation rate, dead fetus number, post-implantation loss rate, live young, post-implantation survival rate, sex ratio of live young, external anomalies and individual body weights of live young were demonstrated in any dosed levels in this study. Conclusions: It is considered that the NOAEL (No-Observed-Adverse-Effect Level) for perinatal and lactational reproductive toxicity of Artemisiae Capillaris Herba extracts was up to 2000mg/kg/day because no changes of other perinatal and lactational reproductive indices were demonstrated.

• 한국통신학회논문지
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• 제21권11호
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• pp.2836-2849
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• 1996

Over ATM network, variable bit rate(or VBR) traffic is allowed. Control of VBR traffic is allowed. Control of VBR traffic becomes difficult if it is bursty. VBR video traffic becomes so much bursty during intra frame period that much cell loss would occur when satistical multiplexed in ATM swich. To aviod cellloss, extra communication resources should be allocated, which reduces the capability of an ATM channel. In this paper, we propose two methods which enable a channel limited in resources to serve more VBR MPEG video bit streams. Firstly, we could redue the bitrate fluction of a statiscally multiplexed bundle of VBR video bit streams by reducing the number of intra frames overlapped at the same frame period. This method can be used in ATM switch which controls multiple video sources. Secondary, in two layer enoding, statistical multiplexing gains can be icreased by letting peak bit rate durations of both layers not be overlapped. This results in more smooth traffic. The performance of proposed methods are demonstrated by a proposed calculation method of statistical multiplexing gains(or SMGs.) The proposed SMG is based on both delay and cell loss QoS requirements at the same time.

• Journal of Biosystems Engineering
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• 제23권1호
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• pp.21-30
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• 1998

A theoretical model was developed to evaluate the effects of soil and airflow characteristics on the soil-air heat exchanger performances. The model, which includes three-dimensional transient energy and mass equilibrium-equation, was solved by using a computer program that uses Finite Difference Methods and Gauss-Seidel iteration computation. Energy gains, heat exchange efficiencies, and outlet air temperature are presented including the effects of soil moisture content, soil conductivity, soil thermal diffusivity, and soil initial temperature. Also, data related to the effects of airflow rate and inlet air temperature on the thermal performance of the system are presented. The results indicated that energy gains depend on soil conductivity, soil thermal diffusivity, and soil initial temperature. Heat exchange efficiencies relied on air mass flow rate and soil moisture content.

• Journal of Audiology & Otology
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• 제25권4호
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• pp.224-229
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• 2021

Background and Objectives: The United Kingdom (UK) national standard for the closure rate for myringoplasty is 89.5% (90.6% and 84.2% for primary and revision surgeries, respectively). The average hearing gains for primary and revision myringoplasty are 9.14 dB and 7.86 dB, respectively. This study compared the myringoplasty outcomes for a single surgeon over 5 years. Subjects and Methods: Data for 68 cases were analyzed retrospectively. The outcome measures were achievement of the tympanic membrane closure and the average hearing gain or loss. Results: The overall and primary closure rates were 97% and 98%, respectively and significantly higher than the UK national standard (p=0.0210 and p=0.0287, respectively). The revision closure rate was 93%; however, it was not significantly higher than the national standard (p=0.1872). The average hearing gain was 5.18 dB. The gains for primary and revision surgeries were 5.15 dB and 5.25 dB, respectively. Conclusions: We propose that these outcomes are a result of our surgical technique, including the simultaneous use of cortical mastoidectomy in ears with discharge.

• 대한청각학회지
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• 제25권4호
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• pp.224-229
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• 2021

Background and Objectives: The United Kingdom (UK) national standard for the closure rate for myringoplasty is 89.5% (90.6% and 84.2% for primary and revision surgeries, respectively). The average hearing gains for primary and revision myringoplasty are 9.14 dB and 7.86 dB, respectively. This study compared the myringoplasty outcomes for a single surgeon over 5 years. Subjects and Methods: Data for 68 cases were analyzed retrospectively. The outcome measures were achievement of the tympanic membrane closure and the average hearing gain or loss. Results: The overall and primary closure rates were 97% and 98%, respectively and significantly higher than the UK national standard (p=0.0210 and p=0.0287, respectively). The revision closure rate was 93%; however, it was not significantly higher than the national standard (p=0.1872). The average hearing gain was 5.18 dB. The gains for primary and revision surgeries were 5.15 dB and 5.25 dB, respectively. Conclusions: We propose that these outcomes are a result of our surgical technique, including the simultaneous use of cortical mastoidectomy in ears with discharge.

• 한국정보통신학회논문지
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• 제4권5호
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• pp.963-969
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• 2000

본 논문에서는, 선형 주기적 시변 시스템에 대해서, 두 개의 입출력 이득을 정의한다. 그 하나는 단위 크기의 ι$_2$노름을 갖는 모든 입력에 대한 최악의 $\iota_2$ 노름의 출력의 비로서, G($\iota_2,\iota_2$ 로 표기한다. 또 다른 하나는 단위 크기의 RMS 값을 갖는 모든 입력에 대한 최악의 RMS 값의 출력의 비로서, G(RMS, RMS)로 표기한다. 선형 시불변 시스템에 대해서는 이 두 개의 이득은 등가라는 사실이 잘 알려져 있다. 본 논문에서는 선형 주기적 시변 시스템에 대해서도 이 두 개의 이득이 등가라는 것을 증명한다. 또한, 선형 주기적 시변 시스템에 대한 주파수 응답을 얻는 두 가지 방법 사이의 관계를 유도한다. 이렇게 정의된 입출력 이득은 M-채널 필터 뱅크에 적용한다. 필터 뱅크는 음성 압축 등에 사용되는 대표적인 다중비 신호처리 시스템이다. 이러한 필터뱅크에는 일반적으로 에일리어징 왜곡, 진폭 왜곡 및 위상 왜곡이 존재한다. 본 논문에서는 오차 시스템의 G($\iota_2,\iota_2$ 이득을 최적화 하는 방법에 의해 필터 뱅크를 설계함으로써, 필터 뱅크에서 일반적으로 존재하는 왜곡을 작게할 수 있음을 보인다.

• 한국통신학회논문지
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• 제21권1호
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• pp.33-46
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• 1996

Inthis paper, we investigate the compatible coding technique, which receives much interest ever since the introduction of HDTV. First, attempts have been made to analyze the theoretical transform coding gains for various hierarchical decomposition techniques, namely subband, pyramid and DCT-based decomposition techniques. It is shown that the spatical domain techniques proide higher transform coding gains than the DCT-based coding technique. Secondly, we compare the performance of these spatial domain techniques, in terms of the PSNR versus various rate allocations to each layer. Based on these analyses, it is believed that the pyramid decomposition is more appropriate for the compatible coding. Also in this paper, we propose a hybrid prediction pyramid coding technique, by combining the spatio-temporal prediction in MPEG-2[3] and the adaptive MC(Motion Compensation)[1]. In the proposed coding technigue, we also employ an adaptive DCT coefficient scanning technique to exploit the direction information of the 2nd-layer signal. Through computer simulations, the proposed hybrid prediction with adaptive scanning technuque shows the PSNR improvement, by about 0.46-1.78dB at low 1st-layer rate(about 0.1bpp) over the adaptive MC[1], and by about 0.33-0.63dB at high 1st-layer rate (about 0.32-0.43bpp) over the spatio-temporal prediction[3].

• 한국통신학회논문지
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• 제21권8호
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• pp.1976-1988
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• 1996

본 논문은 디지털 CATV의 고속 모뎀의 부호화 변조 방식으로서 32VSB 신호를 이용한 트렐리스 부호화 변조(TCM, trellis coded modulation)방식을 다룬다. 일차원 신호 체계를 이용한 부호율 4/5의 32VSB 신호의 최적 TCM 부호기를 설계하여 기존의 16VSB 비하여 0.97~4.38dB의 부호이득(coding gain)을 얻었다. 또한 이차원 신호체계를 이용하여 16VSB에 대한 전송 전력 이득(0.6~2.26dB)뿐 아니라 전송 속도이득(12.5%)을 갖는 부호률 9/10의 TCM부호기와 전송 속도 면에서는 16VSB와 같고 16상태(states) 이상에서는 앞에서 거론한 일차원 TCM보다 높은 부호 이득을 갖는 부호화기를 설계하였다.

• 한국컴퓨터정보학회논문지
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• 제24권12호
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• pp.127-134
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• 2019

본 논문에서는 양돈의 증체율을 영상 이미지를 이용하여 자동으로 측정하는 시스템을 설계하고 구현하였다. 양돈은 축사에서 사육되면서 육돈으로 출하하기 위해 양돈의 증체율이 목장주의 경제적 이익과 직결하기 때문에 매우 중요한 요소로 작용하고 있다. 따라서 양돈 개체별 증체율을 손쉽게 측정할 수 있는 방법이 요구되고 있어, 이를 위한 방법으로 양돈을 평면적으로 촬영하여 양돈의 증체율을 측정할 수 있는 영상 분석 알고리즘을 제시하였다. 또한 제시된 알고리즘을 구현하여 양돈의 표면적을 측정하여 이를 증체율로 표현할 수 있도록 구현하였다. 본 논문에서 제안된 방법을 통하여 손쉽게 양돈의 개체별 증체율을 측정할 수 있게 됨으로써 농장주의 요구에 부응할 수 있게 되었다. 향후에는 표면적 계산하는 알고리즘을 향상시켜 실제 측정치와 동일한 값이 구해질 수 있도록 개선 작업을 진행할 예정이다.