• 한국운동역학회지
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• 제13권3호
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• pp.117-131
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• 2003

This study simulated the range of golf ball with different projection angles using a drive swing condition. For the simulation purpose, the differential equation of dynamics was induced by using Bernoulli's principle and average back spin frequency, instant velocity, and dimple of golf ball from amateur group, professional group, and Tiger Woods were chosen as the initial condition. The study result indicated that lift coefficient($C_{lift}$) relative to drag coefficient ($C_d$), 0.3 of differential equation was applied differently in terms of back spin Sequency, and when $C_{lift}$ was 0.4 for amateur, 0.5 for professional, and 0.7 for Tiger Woods the projection ranges of ball were closely matched with initial condition. With selected $C_{lift}$ and back spin frequency of initial condition, the ranges with different projection angle was measured as 193m ($13-17^{\circ}$) for amateur, 240m ($9-13^{\circ}$), professional and 273m ($9^{\circ}$)Tiger Woods, respectively. For the range in terms of back spin frequency and projection angle, the amateur group indicated relatively high spin frequency (70 RPS) and showed the maximal range (195m) with $13^{\circ}$ of projection angle. The tendency of longer range with higher projection angle was also found under the different conditions of spin frequency in this group. The professional group showed their maximal range (245m) with conditions of 60RPS of spin frequency and $9^{\circ}$ of projection angle. Their range was decreased dramatically when the spin frequency was reduced to 40-50 RPS. For Tiger Woods, the maximal range was found with 40RPS of spin frequency and the range was decreased notably when the spin frequency was above 40RPS.

• 대한수학회지
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• 제43권6호
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• pp.1183-1197
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• 2006

Let X be a smooth, closed, connected spin 4-manifold with $b_1(X)=0$ and signature ${\sigma}-(X)$. In this paper we use Seiberg-Witten theory to prove that if X admits a spin alternating $A_4$ action, then $b^+_2(X)$ ${\geq}$ |${\sigma}{(X)}$|/8+3 under some non-degeneracy conditions.

• 한국자기공명학회논문지
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• 제2권1호
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• pp.66-83
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• 1998

Study on spin-rotation relaxation of nuclear spins located on a methyl group can reveal valuable dynamic information related to the internal rotation of methyl group itself. Toward this end we have measured methyl carbon-13 spin-rotation of methyl group itself. Toward this end we have measured methyl carbon-13 spin-rotational relaxation rate in toluene and 2-chloro-p-xylene over the temperature range of 179-363K. To interpret the temperature dependence of measured spin-rotational relaxation rate we have revised the temperature dependence of measured spin-rotational relaxation rate we have revised the expression derived thus far by other authors and reproduced experimental data on the basis of the newly derived expression. The results confirmed that our expression leads to better agreement with experimental data than the previous one over observed temperature range, especially at high temperature.

• 기업가정신과 벤처연구
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• 제20권1호
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• pp.1-18
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• 2017

본 연구는 물적분할에 대한 법인세 과세제도가 개정된 2010년 7월을 전후해서 다수의 물적분할을 진행한 동부그룹의 구체적인 사례를 바탕으로 모든 거래당사자들의 관점에서 물적분할의 당사자인 분할법인과 분할신설법인의 법인세 부담이 최소화되도록 물적분할의 유형을 선택하는 거래를 구성했는지에 대하여 분석하였다. 2010년 6월 이전에 적용된 제1기 과세제도에서는 과세이연요건을 만족하는 적격물적 분할의 경우에 분할법인의 자산양도차익에 대한 과세이연을 통해 비적격물적분할에 비해 법인세 부담이 작아지는 것을 확인할 수 있다. 이에 반해 2010년 7월 이후부터 2011년 말까지 적용된 제2기 과세제도에서는 적격물적분할의 경우에 양도차익에 대해 분할법인과 분할신설법인에게 각각 장래의 주식처분시점과 자산의 처분 및 상각시점에서 과세함으로써 현재가치를 고려하면 비적격물적분할에 비해 상대적으로 세금부담이 커질 수도 있다. 본 연구에서 분석한 동부그룹의 4건의 분할 사례 중에서 1건((주)동부한농 사례)은 제1기 과세제도에서 이루어진 것이고, 3건((주)동부케미칼, (주)동부익스프레스 및 동부특수강(주) 사례)은 제2기 과세제도에서 이루어진 것인데, 조세비용의 측면에서 분석하면 (주)동부한농 분할사례는 적격분할일 것으로 예상되고, 나머지 3건의 분할사례는 구체적인 할인율 및 처분기간 등을 적용하면 비적격분할일 것으로 예상된다. 그러나, 해당 기업들의 합병 관련 공시 내용을 분석하면 이들 분할사례에서는 양도차익이 발생하지 않아서 분할방식의 선택을 통한 절세효과를 얻을 수 없었던 것을 확인할 수 있다. 이와 같이 조세비용의 측면에서는 전혀 유인이 없는 상황에서 동부그룹이 단기간에 4건의 물적분할을 한 것은 조세비용에 비해 비조세비용이 분할의사결정에 더욱 중요했던 것으로 추정할 수 있다. 즉, 이들 물적분할에 대하여 실무계에서는 악화된 그룹의 재무 구조를 개선하기 위한 것이라는 분석이 제기되었고, 실제로 물적분할을 통해 취득한 분할신설법인의 주식을 단기간에 매각한 사실도 확인할 수 있으므로 이러한 추론이 타당하다고 할 수 있을 것이다. 따라서, 본 연구의 분석을 통해 물적분할의 과정에서 분할법인과 분할신설법인의 세금부담을 동시에 고려하는 모든 거래당사자들(all parties)의 관점과 함께 조세비용과 비조세비용을 동시에 고려하는 모든 비용(all costs)의 관점도 중요하게 고려되어야 한다는 점을 확인할 수 있다. 또한, 이들은 효과적인 세무계획(effective tax planning)을 수립하기 위해 반드시 고려해야 하는 관점들이기 때문에 기업들이 중요한 의사결정에서 효과적인 세무계획을 실행하기 위해 다양한 측면에서 사전적으로 검토하는 사실도 간접적으로 확인할 수 있다.

• Bulletin of the Korean Chemical Society
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• 제24권6호
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• pp.728-730
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• 2003

Bond lengths, harmonic vibrational frequencies and dissociation energies of TlAt are calculated at ab initio molecular orbital and density functional theory using effective spin-orbit operator and relativistic effective core potentials. Spin-orbit effects estimated from density functional theory are in good agreement with those from ab initio calculations, implying that density functional theory with effective core potentials can be an efficient and reliable methods for spin-orbit interactions. The estimated $R_e$, $ω_e$ and $D_e$ values are 2.937 ${\AA}$, 120 $cm^{-1}$, 1.96 eV for TlAt. Spin-orbit effects generally cause the bond contraction in Group 13 elements and the bond elongation in the Group 17 elements, and spin-orbit effects on Re of TlAt are almost cancelled out. The spinorbit effects on $D_e$ of TlAt are roughly the sum of spin-orbit effects on $D_e$ of the corresponding element hydrides. Electron correlations and spin-orbit effects are almost additive in the TlAt molecule.

• 대한수학회지
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• 제54권2호
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• pp.507-516
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• 2017

Real Bott manifolds is a class of flat manifolds with holonomy group $\mathbb{Z}^k_2$ of diagonal type. In this paper we formulate necessary and sufficient conditions of the existence of a Spin-structure on real Bott manifolds. It extends results of [9].

• 천문학회지
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• 제9권1호
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• pp.9-14
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• 1976

Godel models of the universe filled with fluid are studied in the framework of the Einstein-Cartan theory of gravitation. It is assumed that the models admit a group of motions simply transitive on space-time. The combined effects of spin and rotation(vorticity) are studied with a particular attention to whether the held equations impose any restriction on alignement of spin direction (a polarized spin distribution). The solutions are found explicitly in a closed form, which show that spin components are vanishingly small except in the direction of z-axis (the compass of inertia) in which they can assume an arbitrary distribution.

• Bulletin of the Korean Chemical Society
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• 제15권7호
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• pp.553-559
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• 1994

Dynamics of $CH_2CI$ group in ${\alpha},2,6$-trichlorotoluene dissolved in $CDCl_3$ was studied by observing various relaxation modes for $^{13}C$ under proton undecoupled condition. Partially relaxed $^{13}C$ spectra were obtained at $34^{\circ}C$ as a function of evolution time after applying various designed pulse sequences to this $AX_2$ spin system. It was found that nonlinear regression analysis of the relaxation data for these magnetization modes could provide the information about dipolar and spin-rotational auto-correlation and cross-correlation spectral densities for fluctuation of the $^{13}C-^1H$ internuclear vector in $CH_2Cl$ group. The results show that the effect of cross-correlation is comparable in magnitude to that of auto-correlation and the relaxation in this spin system is dominated by dipolar mechanism rather than spin-rotational one. From the resulting spectral density data we could calculate the bond angle ${\angle}HCH\;(105.1$^{\circ}$) and elements of the rotational diffusion tensor for $CH_2Cl$ group.

• International Journal of Aeronautical and Space Sciences
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• 제13권1호
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• pp.117-125
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• 2012

This paper presented the design of SRPS, ground function test, and the deployment test on a high speed taxi of KC-100 airplane. KAI has developed a spin recovery system in collaboration with Airborne Systems for KC-100 general aviation airplane. Spin mode analysis, rotary balance and forced oscillation tests were performed to obtain the rotational, dynamic derivatives in the preliminary design phase. Prior to the detailed design process of SRPS, approximations for initial estimation of design parameters- fineness ratio, parachute porosity, parachute canopy filling time, and deployment method- were considered. They were done based on the analytical disciplines such as aerodynamics, structures, and stability & control. SRPS consists of parachute, tractor rocket assembly for deployment, attach release mechanism (ARM) and cockpit control system. Before the installation of SRPS in KC-100 airplane, all the control functions of this system were demonstrated by using SBTB(System Breakout Test Box) in the laboratory. SBTB was used to confirm if it can detect faults, and simulate the firing of pyrotechnic devices that control the deployment and jettison of SRPS. Once confirmed normal operation of SRPS, deployment and jettison of parachute on the high speed taxiing were performed.

• Journal of applied mathematics & informatics
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• 제25권1_2호
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• pp.445-453
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• 2007

Using Schensted Insertion and Deletion algorithm for shifted rim hook tableaux described in [7], we construct Schensted algorithm for shifted rim hook tableaux. This give us the combinatorial proof for the orthogonality of the second kind for the spin characters of $\tilde{S}n$.