• 중소기업연구
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• 제31권2호
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• pp.85-102
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• 2009

기업환경의 국제화 및 세계화에 따라 국내에 진출하는 다국적기업의 수는 증가할 것으로 보이는데, 그들을 효율적으로 관리할 수 있는 적절한 수단은 별로 연구되고 있지 않은 것 같다. 다국적기업의 국제이전가격은 정교하게 설정되어 조세부담을 회피할 수 있기 때문에, 이를 관리하기 위해서는 다국적기업의 행태를 이해할 필요가 있다. 본 연구는 우리나라에 진출한 외국인 기업의 특성 및 환경적 요인이 국제이전가격의 설정방식에 미치는 영향을 확인하고자 하는데 그 목표를 두고 있다. 2004년 현재 우리나라에 미화 100만불 이상의 직접투자를 수행하고 있는 외국인 투자기업 861개 기업을 대상으로 설문조사를 시행한 결과 121개 기업이 응답하여 이를 본 연구의 분석자료로 사용하였다. 종속변수로는 국제이전가격설정방법이 시장기준 혹은 원가기준에 의거하였는지의 여부를 묻는 2원적변수를 채택하였다. 시장기준방법의 경우 객관성이 높아 세무당국이 선호하는 방법임에 비해 원가기준은 경영자의 주관적인 판단이 개입될 소지가 많아 객관성이 떨어진다는 점에서 구분되기 때문이다. 독립변수로는 법인세, 관세, 세무당국과의 관계, 세무조사가능성, 현지투자자의 지분율, 내부거래비중, 매출액 및 제품수명주기가 채택되었고, 통제변수로는 중소기업여부 및 투자자의 국적이 더미변수의 형태로 포함되었다. 분석 결과를 살펴보면 세무변수로는 법인세와 관세가 유의하게 나타났는데, 그 중요도가 높을수록 경영자에게 재량권이 있는 원가기준이전가격방식을 선호하는 것으로 나타났다. 또 세무당국과의 관계를 중요하게 평가할수록 시장기준이전가격방식을 선호하는 것으로 나타났는데, 현지 정부는 객관성이 높은 시장기준을 가장 선호하기 때문에 기업의 입장에서 이 점을 고려한 것이라 생각할 수 있다. 제품 수명주기의 성숙도가 높을수록 원가기준을 선호하는 것으로 나타났는데, 이는 제품의 성숙도가 높을수록 경쟁 때문에 현지자회사가 시장을 확보하는데 어려움을 느끼게 되므로 이를 지원하는 수단으로 원가기준을 선호하는 것으로 보인다.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2000년도 하계종합학술대회 논문집(2)
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• pp.213-216
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• 2000

Minimum-cost linear network flow problems could be transformed with equal to assignment problems. Traditional method to solve the linear network flow problems are improved source-cost by transform the simple cycle flow. Auction algorithm could be applied to same element using the initial target price and dispersion calculation. Also, each elements are obtained by $\varepsilon$-relaxation methods. In this paper we proposed; 1)minimum-cost flow problem, 2)minimum-cost flow problem by the mathematical equivalent and 3) extraction $\varepsilon$-relaxation & expand transfer problem with minimum-cost flow. It can be applicant to PCB design by above mentioned.

• 한국항공운항학회지
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• 제19권4호
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• pp.91-98
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• 2011

Korea's aerospace industry tries to achieve the exports goal in 2020, 10 billion dollars, in accordance with the "Future aviation industry development master plan", but it's skill is still not keeping pace. To secure and improve the appropriate technology, it is desperately needed to cooperate with advanced countries or companies of aerospace industry, but they are liked to manage their technology transfer or demand tremendous high price. This study presents that Russia could be a another nation which is able to cooperation on aerospace industry. Although Russia had have superior technology in aerospace industry, they have lost the competitiveness on that field after the collapse of the Soviet Union. Now, they are trying to regain their original fame in the commercialized way. So, this study suggests practical ways which South Korea and Russia may be helpful each other based on experiences working together.

• 한국자동차공학회논문집
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• 제10권5호
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• pp.23-28
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• 2002

As the interest on the air pollution is gradually rising up at home and abroad, automotive industries have been working on the exhaust emission reduction from vehicles through a lot of approaches, which consist of new engine design, innovative aftertreatment systems, and using clean fuels. Methanol, ethanol, LNG, LPG, H2, reformulated gasoline are generally recognized as the clean fuel. Since the low price policy of government on LPG has expanded its vehicle market recently, there is concern of the exhaust emission of LPG vehicle. In this paper, we studied the value of LPG fuel as a clean fuel by comparing the results of the exhaust emission from LPG and Gasoline fueled vehicles, and discussed its limitation of LPG vehicle with mixer type as a fuel supply system. FTIR was used to understand the difference of exhaust emission components of LPG and Gasoline fueled vehicles.

• 기술사
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• 제24권5호
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• pp.9-14
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• 1991

To date Korean electronic industry has held a position of the first rank both in productions and exports among the nation's industries. However, it is gradually losing its competitive foundation in the world market owing both to the weakening in price competition by least developed among developing countries(LDDC) and to the lack in technological competition with industrially advanced countries. Specifically it is worried about an industrial subordination to industrially advanced countries owing to an evasion of components supply, control of amount of materials, and the evasion of kernel technology transfer etc. As the condition has developed, both the government and the electronic industry in July of this year came to jointly establish a research and development center for electronic components for the purpose of rehabilitating the electronic industry and accordingly strengthen the export industry which has been and continuance to be vital to our nation.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2000년도 하계학술대회 논문집 A
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• pp.279-281
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• 2000

In this paper, we propose that the security-constrined optimal power flow (SCOPF) be solved in a decentralized framework, consisting of regions, using a price-based mechanism. We first solve the distributed OPF problem to determine the maximum secure simultaneous transfer capability of each tie-line between adjacent regions by taking only the security constraints imposed on the tie-lines into account. And then, the regional SCOPF is performed using the conventional LP approach. A description on the inclusion of security constraints with distributed OPF algorithm will be given, followed by a case study for Korea power system.

• 산업공학
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• 제21권3호
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• pp.343-353
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• 2008

Vendor-managed inventory(VMI) is a supply chain strategy to improve the inventory turnover and customer service in supply chain management. Unfortunately, many VMI programs fail because they simply transfer the transactional aspects of placing replenishment orders from customer to vendor. In fact, such VMI programs often degrade supply chain performance because vendors lack capability to plan the VMI operations effectively in an integrated way under the dynamic, complex, and stochastic VMI supply chain environment. This paper presents a decision support system, termed DSSV, for VMI in the retail supply chain. DSSV supports the market forecasting, vendor's production planning, retailer's inventory replenishment planning, vehicle routing, determination of the system operating parameter values, retailer's purchase price decision, and what-if analysis. The potential benefits of DSSV include the provision of guidance, solution, and simulation environment for enterprises to reduce risks for their VMI supply chain operations.

• 대한전기학회논문지:전력기술부문A
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• 제49권6호
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• pp.298-304
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• 2000

In this paper, we propose that the SCOPF be solved in a decentralized framework, consisting of regions, using a price-based mechanism. We first solve the distributed OPF problem to determine the maximum secure simultaneous transfer capability of each tie-line between adjacent regions by taking only the security constraints imposed on the tie-lines into account. And then, the regional SCOPF is performed using the conventional LP approach. A description on the inclusion of security constraints with distributed OPF algorithm will be given, folowed by a case study for Korea power system.

• 한국생산제조학회지
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• 제26권2호
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• pp.257-261
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• 2017

Drilling file is medical mini-drill which is made of Ni-Ti material and has tapered shape. It's for removing teeth nervine which helps the endodontic treatment. All files, saled at domestic market, are imported from U.S. and Europe. Also they have low manufacturing efficiency and high price because it is made by universal 5 axis CNC grinding machine. To solve these problem, 3 axis CNC table, controllable tilting angle spindle and helix angle moving table are devised. To confirm divised CNC grinding machine's manufacturing accuracy, conveying amount and finish product size measurement expreiment has been practiced. Also to automate all manufacturing processes, automatic mechanism is designed.

• 한국인쇄학회지
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• 제24권2호
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• pp.69-78
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• 2006

Proofing is one of the inspection operations of printing and can be considered a process control step. The three main kinds of proofs are press proofs, photomechanical proofs, and digital proofs. Photomechanical and digital proofs are also generally refered to as "off-press" proofs. Off-press color proofs are more economical than press proofs. Digital proofs offer fast production time along with a much lower cost per page. Hard-copy digital proofs can be output using thermal transfer printers, ink jet printers, and color laser copiers, as well as dye sublimation and electrophotographic technology. Ink jet method is commonly using because of the reasonal price. But ink jet system is difficult to reproduce an exact color proof. This research was carried out for the purpose of optimization of ink jet color proofing, using two kinds of ink jet printers with 6 colors (C, M, Y, K, mC, mM) and 4 colors (C, M, Y, K) system.