• Title/Summary/Keyword: international comparison

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International Comparison of Tax Burdens of Shipping Companies (해운기업의 조세부담에 대한 국제 비교연구)

  • 이광로;이태우
    • Journal of the Korean Institute of Navigation
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    • v.24 no.4
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    • pp.255-267
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    • 2000
  • This paper aims to compare tax systems related to shipping companies among German, Norway, the Netherlands, UK and Korea and to identify which country has the most competitive edge in terms of tax burdens. The previous studies of international comparison of shipping competitiveness have been simply concerned with the international comparison of nominal tax rates of some foreign countries with Korea. One of their shortcomings have not fully considered tax systems inherent in the shipping industry, which may produce different conclusions. Having home it in mind, this study has tried to calculate effective tax rates among countries concerned, taking fully into account tax systems of the countries.

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NEW VOLUME COMPARISON WITH ALMOST RICCI SOLITON

  • azami, Shahroud;Hajiaghasi, Sakineh
    • Communications of the Korean Mathematical Society
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    • v.37 no.3
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    • pp.839-849
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    • 2022
  • In this paper we consider a condition on the Ricci curvature involving vector fields which enabled us to achieve new results for volume comparison and Laplacian comparison. These results in special case obtained with considering volume non-collapsing condition. Also, by applying this condition we get new results of volume comparison for almost Ricci solitons.

Comparison of the standards for absorbed dose to water of the IAEA and the KRISS, Korea in accelerator photon beams

  • L. Czap;I.J. Kim;J.I. Park;C.-Y. Yi;Y. Kim;Z. Msimang
    • Nuclear Engineering and Technology
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    • v.56 no.7
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    • pp.2698-2703
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    • 2024
  • A bilateral comparison was conducted between the International Atomic Energy Agency (IAEA) and the Korea Research Institute of Standards and Science (KRISS) to measure the absorbed dose to water in accelerator photon beams. KRISS served as a linking laboratory to compare the IAEA standard with the key comparison reference value (KCRV) of the BIPM.RI(I)-K6 program, in which KRISS participated in 2017. Two ionization chambers from the IAEA were used as transfer instruments for the comparison. Both laboratories measured the calibration coefficients of these instruments and calculated the ratios. The ratio of the KRISS standard to the KCRV was applied to obtain the degree of equivalence of the IAEA, along with its uncertainty. The largest deviation of the IAEA measurement from the KCRV was 3.4 mGy/Gy, significantly smaller than the expanded uncertainty of 10.7 mGy/Gy (k = 2, 95% level of confidence). This study demonstrates the equivalence of IAEA's measurement standard for accelerator photon beams to other primary standard dosimetry laboratories. It provides evidence for the satisfactory operation of IAEA's quality management system and enhances the international credibility of the IAEA SSDL network, particularly in high-energy accelerator photon beams from linear accelerators.

International Time Comparison by TWSTFT and GPS at KRISS

  • Hwang, Sang-wook;Lee, Chang Bok;Lee, Jong Koo;Lee, Young Kyu;Lee, Sang Jeong;Yang, Sung-hoon
    • Journal of Positioning, Navigation, and Timing
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    • v.5 no.2
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    • pp.67-74
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    • 2016
  • In this paper, time comparison is performed with standardization institution in Japan using a Two-Way Satellite Time and Frequency Transfer (TWSTFT) technique as one of the methods for high precision time comparison. To analyze the performance of time comparison in the TWSTFT method, time comparison results via the Global Positioning System (GPS) code and carrier wave are analyzed. Through the time comparison performance, frequency stability is analyzed using modified Allan deviation and by this result, characteristics of time comparison of the TWSTFT that is utilized in international time comparison are presented.

Measurement of triple point of water temperature for improvement of the national standards and key comparison (국가표준향상과 핵심국제비교를 위한 물의 삼중점 온도 측정)

  • Yang, Inseok;Lee, Young Hee
    • Journal of Sensor Science and Technology
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    • v.30 no.5
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    • pp.349-356
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    • 2021
  • The Korea Research Institute of Standards and Science (KRISS), a National Metrology Institute of Korea, participated in the second-round of the international key comparison CCT-K7.2021 of triple point of water (TPW) cells. For the key comparison, three TPW cells, one of which had been used in the old CCT-K7 comparison, were assigned as the national standard of the TPW. The temperature difference (ΔT) between the average of the new and old national standards and ΔT between the new national standard and the transfer standard were measured. The comparison between the new and old national standards indicated a temperature increase of 69.5 µK after both the standards were corrected for the isotopic composition. The uncertainty of the national standard of the TPW temperature was 28 µK, and the uncertainty of ΔT was 14 µK. Three aspects of improvements in the new comparison compared to the old one were noted: (1) inclusion of two quartz cells in the national standard strengthens its long-term stability; (2) the standard deviation associated with the measurement of ΔT was reduced from 21 µK to 9.6 µK; (3) and the measured immersion profile of the TPW cells was much closer to the theoretically predicted dependence.

Social Comparison Information, Ethnocentrism, National Identity Associated with Purchase Intention in China

  • FANG, Yuantao;OH, Han-Mo;YOON, Ki-Chang;TENG, Zhuoqi
    • Journal of Distribution Science
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    • v.17 no.5
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    • pp.39-50
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    • 2019
  • Purpose - The purpose of our study is to provide an understanding of the relationships among consumer attention to social comparison information (ATSCI), consumer ethnocentrism (CET), national identity (NI), and consumer purchase intention to domestic brands (PIDB). Drawing on the social comparison theory (SCT) and social identity theory (SIT), we developed a model that is empirically testable and explains consumer behavior of domestic brands and products. Research design, data, and methodology - The conceptual framework was tested with primary data collected through a survey in China. Structural equation modeling was employed to test hypotheses. Results - The results from empirical analyses indicated that the ATSCI positively influenced CET and NI, and CET and NI affect consumer PIDB. In addition, the mediating effects of CET and NI on the relationship between ATSCI and PIDB were identified. Nonetheless, little direct impact of ATSCI on PIDB was reported. Conclusions - We suggested that international marketers use given information to attract consumer attention and develop appropriate promotions, especially for Chinese young generations that would pay much attention to social comparison information in their purchase decisions. Our study originally connected one socio-psychological antecedent, ATSCI, with CET and NI and estimated the relationships among the three antecedents and their effects on PIDB in order to predict consumer behavior in China.

Intralaboratory Comparison of the Realization of the Triple-point Temperature of Mercury (수은 삼중점 온도 실현의 교정 기관 내 비교)

  • Inseok, Yang;Young Hee, Lee
    • Journal of Sensor Science and Technology
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    • v.31 no.6
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    • pp.448-454
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    • 2022
  • An intralaboratory comparison of the realization of the triple-point temperature of mercury, which is defined as -38.8344℃ on the international temperature scale of 1990 (ITS-90), was conducted at the Korea Research Institute of Standards and Science (KRISS), the national metrology institute of Korea. To this end, four triple-point-of-mercury cells were compared using the resistance ratio measurement of a standard platinum resistance thermometer to validate the calibration results obtained using the triple-point-of-mercury cells at KRISS. The triple-point temperatures of all the four cells, one of which is designated as the national standard cell, were within 0.3 mK of the national standard. Based on 13 experiments on the four triple-point-of-mercury cells, the uncertainty in the comparison of the triple-point-of-mercury cells was 0.08 mK, and the uncertainty in the realization of the triple-point temperature of mercury was 0.19 mK. The results of the intralaboratory comparison validated that utilizing any of the four triple-point-of-mercury cells would result in the realization of a temperature within 0.3 mK of the average value determined by two key international comparisons for the realization of -38.3844℃ following the ITS-90.

International Comparison of high resistance and Mutual Recognition between National Metrology Institutes (전기저항의 국제비교 및 계측기술에 관한 국제적 상호인정 추세)

  • Yu, Kwang-Min;Ryu, Je-Cheon;Kang, Jeon-Hong;Kim, Han-Jun
    • Proceedings of the KIEE Conference
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    • 1999.07b
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    • pp.606-608
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    • 1999
  • Mutual Recognition Agreement(MRA) between national metrology institutes is started on October 1999 and International Key Comparison is essentially to be used as technical basis for the agreement. High resistance is one of the Key Comparison and high resistance measurement system is established in KRISS for the purpose of the Key Comparison. Total combined uncertainty of the system is about 4ppm in $10M{\Omega}$ and 8ppm in $1G{\Omega}$. With the system, the difference of comparison results for $10M{\Omega}$ and $1G{\Omega}$ among KRISS, VNIIM in Russia and NIM in China is agreed about 6ppm within total combined uncertainty of three institutes.

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A Study on Cultural Learning Through Cultural Comparison Activities: Focusing on Learner Perception

  • HyeJeong Kim
    • International Journal of Advanced Culture Technology
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    • v.12 no.3
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    • pp.80-87
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    • 2024
  • The aims of this study were to introduce cultural teaching procedures and propose cultural comparison activities as a practical method of cultural learning. It also analyzed learners' attitudes toward cultural learning through the aforementioned activities and examined considerations for holding cultural classes in the future. The research involved conducting a class underlain by four stages: warm-up, a cultural item comparison activity, wrap-up, and opinion submission. Data were collected through self-opinion journals and open-ended questionnaires, after which they were qualitatively analyzed. The results showed that the learners were highly satisfied with cultural learning through cultural comparison activities (73.7%) because of the efficiency of such a learning method, opportunities for proactive learning through interaction, increased interest and motivation, and the fact that it helps them understand their own cultures. We need to develop activities that enable learners to participate in a variety of ways through the mutual exchange of opinions when planning cultural classes. Pedagogical implications for integrated language and cultural classes are provided.