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Visual Media Education in Visual Arts Education (미술교육에 있어서 시각적 미디어를 통한 조형교육에 관한 연구)

  • Park Ji-Sook
    • Journal of Science of Art and Design
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    • v.7
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    • pp.64-104
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    • 2005
  • Visual media transmits image and information reproduced in large quantities, such as a photography, film, television, video, advertisement, or computer image. Correspondence to the students' reception and recognition of culture in the future. arrangements for the field of studies of visual culture. 'Visual Culture' implies cultural phenomena of visual images via visual media, which includes not only the categories of traditional arts like a painting, sculpture, print, or design, but the performance arts including a fashion show or parade of carnival, and the mass and electronic media like a photography, film, television, video, advertisement, cartoon, animation, or computer image. In the world of visual media, Image' functions as an essential medium of communication. Therefore, people call the culture of today fra of Image Culture', which has been converted from an alphabet convergence era to an image convergence one. Image, via visual media, has become a dominant means for communication in large part of human life, so we can designate an Image' as a typical aspect of visual culture today. Image, as an essential medium of communication, plays an important role in contemporary society. The one way is the conversion of analogue image like an actual picture, photograph, or film into digital one through the digitalization of digital camera or scanner as 'an analogue/digital commutator'. The other is a way of process with a computer drawing, or modeling of objects. It is appropriate to the production of pictorial and surreal images. Digital images, produced by the other, can be divided into the form of Pixel' and form of Vector'. Vector is a line linking the point of departure to the point of end, which organizes informations. Computer stores each line's standard location and correlative locations to one another Digital image shows for more 'Perfectness' than any other visual media. Digital image has been evolving in the diverse aspects, such as a production of geometrical or organic image compositing, interactive art, multimedia art, or web art, which has been applied a computer as an extended trot of painting. Someone often interprets digitalized copy with endless reproduction of original even as an extension of a print. Visual af is no longer a simple activity of representation by a painter or sculptor, but now is intimately associated with a matter of application of media. There is some problem in images via visual media. First, the image via media doesn't reflect a reality as it is, but reflects an artificial manipulated world, that is, a virtual reality. Second, the introduction of digital effect and the development of image processing technology have enhanced a spectacle of destructive and violent scenes. Third, a child intends to recognize the interactive images of computer game and virtual reality as a reality, or truth. Education needs not only to point out an ill effect of mass media and prevent the younger generation from being damaged by it, but also to offer a knowledge and know-how to cope actively with social, cultural circumstances. Visual media education is one of these essential methods for the contemporary and future human being in the overflowing of image informations. The fosterage of 'Visual Literacy' can be considered as a very purpose of visual media education. This is a way to lead an individual to the discerning, active consumer and producer of visual media in life as far as possible. The elements of 'Visual Literacy' can be divided into a faculty of recognition related to the visual media, a faculty of critical reception, a faculty of appropriate application, a faculty of active work and a faculty of creative modeling, which are promoted at the same time by the education of 'visual literacy'. In conclusion, the education of 'Visual Literacy' guides students to comprehend and discriminate the visual image media carefully, or receive them critically, apply them properly, or produce them creatively and voluntarily. Moreover, it leads to an artistic activity by means of new media. This education can be approached and enhanced by the connection and integration with real life. Visual arts and education of them play an important role in the digital era depended on visual communications via image information. Visual me야a of day functions as an essential element both in daily life and in arts. Students can soundly understand visual phenomena of today by means of visual media, and apply it as an expression tool of life culture as well. A new recognition and valuation visual image and media education is required to cultivate the capability of active, upright dealing with the changes of history of civilization. 1) Visual media education helps to cultivate a sensibility for images, which reacts to and deals with the circumstances. 2) It helps students to comprehend the contemporary arts and culture via new media. 3) It supplies a chance of students' experiencing a visual modeling by means of new media. 4) There are educational opportunities of images with temporality and spaciality, and therefore a discerning person becomes to increase. 5) The modeling activity via new media leads students to be continuously interested in the school and production of plastic arts. 6) It raises the ability of visual communications dealing with image information society. 7) An education of digital image is significant in respect of cultivation of man of talent for the future society of image information as well. To correspond to the changing and developing social, cultural circumstances, and the form and recognition of students' reception of them, visual arts education must arrange the field of studying on a new visual culture. Besides, a program needs to be developed, which is in more systematic and active level in relation to visual media education. Educational contents should be extended to the media for visual images, that is, photography, film, television, video, computer graphic, animation, music video, computer game and multimedia. Every media must be separately approached, because they maintain the modes and peculiarities of their own according to the conveyance form of message. The concrete and systematic method of teaching and the quality of education must be researched and developed, centering around the development of a course of study. Teacher's foundational capability of teaching should be cultivated for the visual media education. In this case, it must be paid attention to the fact that a technological level of media is considered as a secondary. Because school education doesn't intend to train expert and skillful producers, but intends to lay stress on the essential aesthetic one with visual media under the social and cultural context, in respect of a consumer including a man of culture.

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Multi-day Trip Planning System with Collaborative Recommendation (협업적 추천 기반의 여행 계획 시스템)

  • Aprilia, Priska;Oh, Kyeong-Jin;Hong, Myung-Duk;Ga, Myeong-Hyeon;Jo, Geun-Sik
    • Journal of Intelligence and Information Systems
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    • v.22 no.1
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    • pp.159-185
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    • 2016
  • Planning a multi-day trip is a complex, yet time-consuming task. It usually starts with selecting a list of points of interest (POIs) worth visiting and then arranging them into an itinerary, taking into consideration various constraints and preferences. When choosing POIs to visit, one might ask friends to suggest them, search for information on the Web, or seek advice from travel agents; however, those options have their limitations. First, the knowledge of friends is limited to the places they have visited. Second, the tourism information on the internet may be vast, but at the same time, might cause one to invest a lot of time reading and filtering the information. Lastly, travel agents might be biased towards providers of certain travel products when suggesting itineraries. In recent years, many researchers have tried to deal with the huge amount of tourism information available on the internet. They explored the wisdom of the crowd through overwhelming images shared by people on social media sites. Furthermore, trip planning problems are usually formulated as 'Tourist Trip Design Problems', and are solved using various search algorithms with heuristics. Various recommendation systems with various techniques have been set up to cope with the overwhelming tourism information available on the internet. Prediction models of recommendation systems are typically built using a large dataset. However, sometimes such a dataset is not always available. For other models, especially those that require input from people, human computation has emerged as a powerful and inexpensive approach. This study proposes CYTRIP (Crowdsource Your TRIP), a multi-day trip itinerary planning system that draws on the collective intelligence of contributors in recommending POIs. In order to enable the crowd to collaboratively recommend POIs to users, CYTRIP provides a shared workspace. In the shared workspace, the crowd can recommend as many POIs to as many requesters as they can, and they can also vote on the POIs recommended by other people when they find them interesting. In CYTRIP, anyone can make a contribution by recommending POIs to requesters based on requesters' specified preferences. CYTRIP takes input on the recommended POIs to build a multi-day trip itinerary taking into account the user's preferences, the various time constraints, and the locations. The input then becomes a multi-day trip planning problem that is formulated in Planning Domain Definition Language 3 (PDDL3). A sequence of actions formulated in a domain file is used to achieve the goals in the planning problem, which are the recommended POIs to be visited. The multi-day trip planning problem is a highly constrained problem. Sometimes, it is not feasible to visit all the recommended POIs with the limited resources available, such as the time the user can spend. In order to cope with an unachievable goal that can result in no solution for the other goals, CYTRIP selects a set of feasible POIs prior to the planning process. The planning problem is created for the selected POIs and fed into the planner. The solution returned by the planner is then parsed into a multi-day trip itinerary and displayed to the user on a map. The proposed system is implemented as a web-based application built using PHP on a CodeIgniter Web Framework. In order to evaluate the proposed system, an online experiment was conducted. From the online experiment, results show that with the help of the contributors, CYTRIP can plan and generate a multi-day trip itinerary that is tailored to the users' preferences and bound by their constraints, such as location or time constraints. The contributors also find that CYTRIP is a useful tool for collecting POIs from the crowd and planning a multi-day trip.

Enhancing Technology Learning Capabilities for Catch-up and Post Catch-up Innovations (기술학습역량 강화를 통한 추격 및 탈추격 혁신 촉진)

  • Bae, Zong-Tae;Lee, Jong-Seon;Koo, Bonjin
    • The Journal of Small Business Innovation
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    • v.19 no.2
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    • pp.53-68
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    • 2016
  • Motivation and activities for technological learning, entrepreneurship, innovation, and creativity are driving forces of economic development in Asian countries. In the early stages of technological development, technological learning and entrepreneurship are efficient ways in which to catch up with advanced countries because firms can accumulate skills and knowledge quickly at relatively low risk. In the later stages of technological development, however, innovation and creativity become more important. This study aims to identify a) the factors (learning capabilities) that influence technological learning performance and b) barriers to enhancing innovation capabilities for the creative economy and organizations. The major part of this study is related to learning capabilities in the post-catch-up era. Based on a literature review and observations from Korean experiences, this study proposes a technological learning model composed of various influencing factors on technological learning. Three hypotheses are derived, and data are collected from Korean machine tool manufacturers. Intense interviews with CEOs and R&D directors are conducted using structured questionnaires. Statistical analysis, such as correlation and ANOVA are then carried out. Furthermore, this study addresses how to enhance innovation capabilities to move forward. Innovation enablers and barriers are identified by case studies and policy analysis. The results of the empirical study identify several levels of firms' learning capabilities and activities such as a) stock of technology, b) potential of technical labor, c) explicit technological efforts, d) readiness to learn, e) top management support, f) a formal technological learning system, g) high learning motivation, h) appropriate technology choice, and i) specific goal setting. These learning capabilities determine firms' learning performance, especially in the early stages of development. Furthermore, it is found that the critical factors for successful technological learning vary along the stages of technology development. Throughout the statistical and policy analyses, this study confirms that technological learning can be understood as an intrinsic principle of the technology development process. Firms perform proactive and creative learning in the late stages, while reactive and imitative learning prevails in the early stages. In addition, this study identifies the driving forces or facilitating factors enhancing innovation performance in the post catch-up era. The results of the preliminary case studies and policy analysis show some facilitating factors such as a) the strategic intent of the CEO and corporate culture, b) leadership and change agents, c) design principles and routines, d) ecosystem and collaboration with partners, and e) intensive R&D investment.

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Development of cardiopulmonary resuscitation nursing education program of web-based instruction (웹 기반의 심폐소생술 간호교육 프로그램 개발)

  • Sin, Hae-Won;Hong, Hae-Sook
    • Journal of Korean Biological Nursing Science
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    • v.4 no.1
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    • pp.25-39
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    • 2002
  • The purpose of this study is to develop and evaluate a web-based instruction Program(WBI) to help nurses improving their knowledge and skill of cardiopulmonary resuscitation. Using the model of web-based instruction(WBI) program designed by Rhu(1999), this study was carried out during February-April 2002 in five different steps; analysis, design, data collection and reconstruction, programming and publishing, and evaluation. The results of the study were as follows; 1) The goal of this program was focused on improving accuracy of knowledge and skills of cardiopulmonary resuscitation. The program texts consists of the concepts and importances of cardiopulmonary resuscitation(CPR), basic life support(BLS), advanced cardiac life support(ACLS), treatment of CPR, nursing care after CPR treatment. And in the file making step, photographs, drawings and image files were collected and edited by web-editor(Namo), scanner and Adobe photoshop program. Then, the files were modified and posted on the web by file transfer protocol(FTP). Finally, the program was demonstrated and once again revised by the result, and then completed. 2) For the evaluation of the program, 36 nurses who in K university hospital located in D city, and related questionnaire were distributed to them as well. Higher scores were given by the nurses in its learning contents with $4.2{\pm}.67$, and in its structuring and interaction of the program with $4.0{\pm}.79$, and also in its satisfactory of the program with $4.2{\pm}.58$ respectively. In conclusion, if the contents of this WBI educational program upgrade further based upon analysis and applying of the results the program evaluation, it is considered as an effective tool to implement for continuing education as life-long educational system for nurse.

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Science Integrated Process Skill of the Students in Science Education Center for the Gifted (과학영재교육원 학생들의 과학 통합 탐구 능력)

  • Jeong, Eunyoung;Kwon, Yi-young;Yang, Joo-sung;Ko, Yu-mi
    • Journal of Science Education
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    • v.37 no.3
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    • pp.525-537
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    • 2013
  • The purpose of this study was to investigate science integrated process skill of the students in science education center for the gifted. In order to do this, 'free-response test for the assessment of science process skills' developed by Yu-Hyang Kim(2013) was administered to 102 students(15 in elementary school science class, 58 in middle school science class I, and 29 in middle school science class II) who attend the program of science education center for the gifted in C university. The assessment tool measured 9 skills ; formulating inquiry questions, recognizing variables, formulating hypotheses, designing experiment, transforming data, interpreting data, drawing conclusions, formulating generalizations, and evaluating the designed experiments. As a result, the students in science education center for the gifted had relatively high scores in the area of 'formulating hypotheses' and 'recognizing variables', but they had relatively low scores in the area of 'transforming data', 'interpreting data', and 'evaluating the designed experiments'. The 2 items' percentage of correct answers were below 40% ; one is about a drawing a line graph in 'transforming data', and the other requires finding improvements of the experimental design in 'evaluation'. There was no significant difference between boys' scores and girls's one, and between the scores of students in the field of biology and those of students in the other fields(physics, chemistry, and earth science) in science integrated process skills. And there was significant difference according to the periods receiving the gifted education in 'formulating generalizations'. The teaching and learning has to focus on improving science integrated process skills in the program of science education center for the gifted and teaching and learning materials needs to be developed.

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Comparing Concurrent Chemoradiotherapy to Chemotherapy Alone for Locally Advanced Unresectable Pancreatic Cancer (절제 불가능한 췌장암의 동시 항암화학 방사선 요법과 항암화학 단독 요법의 비교)

  • Park, Jeong-Hoon;Kim, Woo-Chul;Kim, Hun-Jung;Gwak, Hee-Keun
    • Radiation Oncology Journal
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    • v.27 no.2
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    • pp.64-70
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    • 2009
  • Purpose: Concurrent chemoradiotherapy (CCRT) is the standard treatment for locally advanced unresectable pancreatic cancer. However, the introduction of gemcitabine and the recognition of a benefit in patients with advanced disease stimulated the design of trials that compare chemotherapy alone to concurrent chemoradiation. Therefore, we evaluated role of CCRT for locally advanced unresectable pancreatic cancer. Materials and Methods: We carried out a retrospective analysis of treatment results for patients with locally advanced unresectable pancreatic cancer between January 2000 and January 2008. The radiation was delivered to the primary tumor and regional lymph nodes with a 1~2 cm margin at a total dose of 36.0~59.4 Gy (median: 54 Gy). The chemotherapeutic agent delivered with the radiation was 5-FU (500 mg/$m^2$). The patients who underwent chemotherapy alone received gemcitabine (1,000 mg/$m^2$) alone or gemcitabine with 5-FU. The follow-up period ranged from 2 to 38 months. The survival and prognostic factors were analyzed using Kaplan-Meier method and log-rank test, respectively. Results: Thirty-four patients received concurrent chemoradiotherapy, whereas 21 patients received chemotherapy alone. The median survival time was 12 months for CCRT patients, compared to 11 months for chemotherapy alone patients (p=0.453). The median progression-free survival was 8 months for CCRT patients, compared to 5 months for chemotherapy alone patients (p=0.242). The overall response included 9 partial responses for CCRT and 1 partial response for chemotherapy alone. In total, 26% of patients from the CCRT group experienced grade 3~4 bowel toxicity. In contract, no grade 3~4 bowel toxicity was observed in the chemotherapy alone group. The significant prognostic factors of overall survival were lymph node status, high CA19-9, and tumor location. Conclusion: The response rate and progression-free survival were more favorable in the CCRT group, when compared with the chemotherapy alone group. Therefore, radiation therapy seems to be an effective tool for local tumor control.

Development of Market Growth Pattern Map Based on Growth Model and Self-organizing Map Algorithm: Focusing on ICT products (자기조직화 지도를 활용한 성장모형 기반의 시장 성장패턴 지도 구축: ICT제품을 중심으로)

  • Park, Do-Hyung;Chung, Jaekwon;Chung, Yeo Jin;Lee, Dongwon
    • Journal of Intelligence and Information Systems
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    • v.20 no.4
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    • pp.1-23
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    • 2014
  • Market forecasting aims to estimate the sales volume of a product or service that is sold to consumers for a specific selling period. From the perspective of the enterprise, accurate market forecasting assists in determining the timing of new product introduction, product design, and establishing production plans and marketing strategies that enable a more efficient decision-making process. Moreover, accurate market forecasting enables governments to efficiently establish a national budget organization. This study aims to generate a market growth curve for ICT (information and communication technology) goods using past time series data; categorize products showing similar growth patterns; understand markets in the industry; and forecast the future outlook of such products. This study suggests the useful and meaningful process (or methodology) to identify the market growth pattern with quantitative growth model and data mining algorithm. The study employs the following methodology. At the first stage, past time series data are collected based on the target products or services of categorized industry. The data, such as the volume of sales and domestic consumption for a specific product or service, are collected from the relevant government ministry, the National Statistical Office, and other relevant government organizations. For collected data that may not be analyzed due to the lack of past data and the alteration of code names, data pre-processing work should be performed. At the second stage of this process, an optimal model for market forecasting should be selected. This model can be varied on the basis of the characteristics of each categorized industry. As this study is focused on the ICT industry, which has more frequent new technology appearances resulting in changes of the market structure, Logistic model, Gompertz model, and Bass model are selected. A hybrid model that combines different models can also be considered. The hybrid model considered for use in this study analyzes the size of the market potential through the Logistic and Gompertz models, and then the figures are used for the Bass model. The third stage of this process is to evaluate which model most accurately explains the data. In order to do this, the parameter should be estimated on the basis of the collected past time series data to generate the models' predictive value and calculate the root-mean squared error (RMSE). The model that shows the lowest average RMSE value for every product type is considered as the best model. At the fourth stage of this process, based on the estimated parameter value generated by the best model, a market growth pattern map is constructed with self-organizing map algorithm. A self-organizing map is learning with market pattern parameters for all products or services as input data, and the products or services are organized into an $N{\times}N$ map. The number of clusters increase from 2 to M, depending on the characteristics of the nodes on the map. The clusters are divided into zones, and the clusters with the ability to provide the most meaningful explanation are selected. Based on the final selection of clusters, the boundaries between the nodes are selected and, ultimately, the market growth pattern map is completed. The last step is to determine the final characteristics of the clusters as well as the market growth curve. The average of the market growth pattern parameters in the clusters is taken to be a representative figure. Using this figure, a growth curve is drawn for each cluster, and their characteristics are analyzed. Also, taking into consideration the product types in each cluster, their characteristics can be qualitatively generated. We expect that the process and system that this paper suggests can be used as a tool for forecasting demand in the ICT and other industries.

Development and Validation of Multiplex Polymerase Chain Reaction to Determine Squid Species Based on 16s rRNA Gene (오징어류 종 판별을 위한 다중 유전자 검사법 개발 및 검증)

  • Kim, Hyunsu;Seo, Yong Bae;Choi, Seong-Seok;Kim, Jin-Hee;Shin, Jiyoung;Yang, Ji-Young;Kim, Gun-Do
    • Journal of Food Hygiene and Safety
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    • v.30 no.1
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    • pp.43-50
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    • 2015
  • In this study, single PCR and multiplex PCR tests were examined for identification of four types of squid species (giant squid, cuttlefish, octopus, beka squid) purchased from fish market as well as aquatic processed products in Busan. To design the specific primers against each species, the nucleotide sequences of the mitochondrial 16s rRNA gene of Architeuthis dux, Todarodes pacificus, Enteroctopus dofleini, Enteroctopus megalocyathus, Uroteuthis chinensis, Uroteuthis duvauceli, Uroteuthis edulis groups were analyzed for the identification of each species registered in the GeneBank (www.ncbi.nlm.nih.gov) and have been used for comparative analysis. In order to obtain the size variation of amplified fragments on multiplex PCR, we designed KOJ-F, OJ-F, OCT-F, HAN-F, ALLR primers for each species. The optimal PCR conditions and primers were selected for four types of squid species to determine target base sequences in its PCR products. In the case of single PCR, giant squid was only amplified by KOJ-F/ALLR primer; cuttlefish was only amplified by OJ-F/ALLR primer; octopus was only amplified by OCT-F/ALLR primer; and beka squid was only amplified by HAN-F/ALLR primer. For multiplex PCR, the mixture of four kinds of genomic DNA (giant squid, cuttlefish, octopus, beka squid) been prepared as a template and used together with the mixture of KOJ-F/OJ-F/OCT-F/HAN-F/ALLR primers in the reaction. By the multiplex PCR, it is confirmed that four samples are correspond to multiple simultaneous amplicon. Finally, we validated the established methods of multiplex PCR in the aquatic processed products. Although the mitochondrial 16s rRNA primers used in this study was useful as a marker for detection of each species among them, the study indicated that the established multiplex PCR method can be more useful tool for monitoring the processed products.

Beak Trimming Methods - Review -

  • Glatz, P.C.
    • Asian-Australasian Journal of Animal Sciences
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    • v.13 no.11
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    • pp.1619-1637
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    • 2000
  • A review was undertaken to obtain information on the range of beak-trimming methods available or under development. Beak-trimming of commercial layer replacement pullets is a common yet critical management tool that can affect the performance for the life of the flock. The most obvious advantage of beak-trimming is a reduction in cannibalism although the extent of the reduction in cannibalism depends on the strain, season, and type of housing, flock health and other factors. Beak-trimming also improves feed conversion by reducing food wastage. A further advantage of beak-trimming is a reduction in the chronic stress associated with dominance interactions in the flock. Beak-trimming of birds at 7-10 days is favoured by Industry but research over last 10 years has shown that beak-trimming at day-old causes the least stress on birds and efforts are needed to encourage Industry to adopt the practice of beak-trimming birds at day-old. Proper beak-trimming can result in greatly improved layer performance but improper beak-trimming can ruin an other wise good flock of hens. Re-trimming is practiced in most flocks, although there are some flocks that only need one trimming. Given the continuing welfare scrutiny of using a hot blade to cut the beak, attempts have been made to develop more welfare friendly methods of beak-trimming. Despite the developments in design of hot blade beak-trimmers the process has remained largely unchanged. That is, a red-hot blade cuts and cauterises the beak. The variables in the process are blade temperature, cauterisation time, operator ability, severity of trimming, age of trimming, strain of bird and beak length. This method of beak-trimming is still overwhelmingly favoured in Industry and there appears to be no other alternative procedures that are more effective. Sharp secateurs have been used trim the upper beak of both layers and turkeys. Bleeding from the upper mandible ceases shortly after the operation, and despite the regrowth of the beak a reduction of cannibalism has been reported. Very few differences have been noted between behaviour and production of the hot blade and cold blade cut chickens. This method has not been used on a large scale in Industry. There are anecdotal reports of cannibalism outbreaks in birds with regrown beaks. A robotic beak-trimming machine was developed in France, which permitted simultaneous, automated beak-trimming and vaccination of day-old chicks of up to 4,500 chickens per hour. Use of the machine was not successful because if the chicks were not loaded correctly they could drop off the line, receive excessive beak-trimming or very light trimming. Robotic beak-trimming was not effective if there was a variation in the weight or size of chickens. Capsaicin can cause degeneration of sensory nerves in mammals and decreases the rate of beak regrowth by its action on the sensory nerves. Capsaicin is a cheap, non-toxic substance that can be readily applied at the time of less severe beak-trimming. It suffers the disadvantage of causing an extreme burning sensation in operators who come in contact with the substance during its application to the bird. Methods of applying the substance to minimise the risk to operators of coming in contact with capsaicin need to be explored. A method was reported which cuts the beaks with a laser beam in day-old chickens. No details were provided on the type of laser used, or the severity of beak-trimming, but by 16 weeks the beaks of laser trimmed birds resembled the untrimmed beaks, but without the bill tip. Feather pecking and cannibalism during the laying period were highest among the laser trimmed hens. Currently laser machines are available that are transportable and research to investigate the effectiveness of beak-trimming using ablasive and coagulative lasers used in human medicine should be explored. Liquid nitrogen was used to declaw emu toes but was not effective. There was regrowth of the claws and the time and cost involved in the procedure limit the potential of using this process to beak-trim birds.

Analysis on Tax Benefits of Tax Lease Scheme for Ships (선박 조세 리스제도의 세제혜택효과 분석)

  • Cho, Kyu-Yeol;Lee, Ki-Hwan
    • Journal of Korea Port Economic Association
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    • v.36 no.2
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    • pp.63-86
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    • 2020
  • 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.