• 한국가구학회지
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• 제23권3호
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• pp.298-304
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• 2012

Since 1990's, a flooring based on plywood has gotten customers' demand. Costs of raw material and production increased because of changed environment of industry. Tropical timber such as Red Meranti (Shorea acuminate) used for raw material of the floor has been depleting beside countries in South Eastern Asia changed species of afforestation. As a result, it gets hard to secure good quality of raw material for plywood. Moreover plywood price is increased suddenly after earthquake in Japan. Eucalyptus (Eucalyptus globulus) in china has been using for raw material as a countermeasure of changed environment of industry. In this study, possibility of using flooring consisted of Eucalyptus veneer as a core layer was checked by heat transfer experiments. Flooring consisted of Red Meranti was used for comparison. Two factors which impact on heat transfer are a type of density gradient and density difference between Long-grain veneer and Short-grain veneer. Red Meranti samples are 'M' type of density gradient on the other hand Eucalyptus samples are 'W' type of density gradient.

• 대한기계학회논문집B
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• 제20권4호
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• pp.1376-1384
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• 1996

Measuring the velocity of fluid flow, semiconductor flow sensors are widely used in the various fields of engineering and science such as the semiconductor manufacturing processes and electronic control engines for automobiles. In the near future, this type of sensors will replace present hot wire type sensors or other type flow sensor due to its low price, easy handling and small size. To develop the advanced semiconductor flow sensor, it is necessary to obtain characteristics of the flow and the heat transfer around the sensor in advance. In the present study, the theoretical analysis including mathematical modeling and numerical calculation to predict the characteristics of heat transfer and flow field around the sensor was carried out. The main parameters for optimum design of the flow sensor are the free stream velocity, the heat generation rate of silicon arm and the distance between arms. Effects of these parameters on flow and heat transfer around the sensor and the temperature difference between arms are examined.

• 열처리공학회지
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• 제22권4호
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• pp.228-233
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• 2009

In order to predict the temperature distribution of stainless steel strip in Bright Annealing (BA) furnace, we performed the analysis of heat transfer and fluid flow using STAR-CCM+. The analysis model included unsteady fluid flow, heat transfer with radiation and moving grid. Two kinds of radiative properties, emissivity and reflectivity, were applied to the stainless steel strip, one is constant and the other is variable with time. As we call, the BA furnaces of stainless steel strip have two different types, muffle and no-muffle. The using of muffle type has been faced with some problems such as rising in material price and shortening of life cycle, etc. So the development of no-muffle type BA furnace is very important in order to save energy cost, lower environmental load and increase the productivity. The designed (or expected) temperature of stainless steel strip coming out of BA furnace was about $1065^{\circ}C$ while the environment temperature maintains around $1100^{\circ}C$. The result of our calculation was very close (or similar) to design temperature, and the application of radiative properties variable with time produced more accurate result than applying constant ones.

• 한국염색가공학회:학술대회논문집
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• 한국염색가공학회 2009년도 학술발표대회
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• pp.205-206
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• 2009

The trouble with small & medium dyeing company is balance and transfer of the chemical by man. And due to manual operation occur various environmental issues, and harmful elements in the human body. And the price of imported equipment (CCK) is very high. To solve these problems, this equipment was developed.

• 산학경영연구
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• 제17권
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• pp.111-136
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• 2004

양도소득세의 과세대상은 토지 또는 건물의 양도, 부동산에 관한 권리의 양도, 비상장주식의 양도 및 기타자산의 양도로 규정하고 있다. 부동산과 관련된 양도소득과세에서 양도차익의 계산은 양도가 액과 취득가액의 결정이 매우 중요하다. 우리나라에서 양도차익의 결정방법은 기준시가를 적용하는 방법과 실지거래가액을 적용하여 계산하는 방법이 있으나 세법에서는 부동산의 양도에 따른 양도차익의 산정은 원칙적으로 기준시가의 방법을 적용하고 예외적으로 실지거래가액에 의한 방법을 적용하고 있다. 본 연구에서는 기준시가방법과 실지거래가액방법 중 어떠한 방법이 조세이론상으로 적정하며 또한 소득의 재분배기능에 기여하는가를 검토하여 그에 대한 개선방안을 제시하였다. 실지거래가액에 의한 양도차익의 평가방법은 실지로 거래한 금액을 기준으로 양도가액 취득가액으로 확정시키는 것으로 실질과세의 원칙을 비롯한 조세원칙에 타당성이 있다. 기준시가제도를 채택하는 이유는 양도자와 양수자간의 단합으로 세액을 낮게 신고하거나, 관계공무원과 양도자와의 통정으로 세정이 문란해지 등의 여러 가지 이유에서 기준시가를 채택하고 있어나 이는 실질과세의 원칙과 근거과세에 위배되어 조세의 불균형이 이루어지고 있다. 따라서 양도차익결정방법을 기준시가의 원칙에서 실지거래가액으로 개정하여야 실질과세 원칙과 근거과세의 원칙에 합당하다고 할 것이다.

• 무역상무연구
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• 제60권
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• pp.27-46
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• 2013

The Incoterms and United Nations Convention on Contract for the international Sales of Goods(CISG) allocate a risk in their articles. These rules make a decision that the parties who make a transaction are bound to bear the risk or damages of goods. Though a goods have a damages or loss during a transportation, buyer is liable for the payment of purchase price. In this case, this paper defines the meaning whether who can bear the risk under Incoterms and CISG. In the majority cases which deal between parties, after shipment or at the end of carriage, the loss or damages are found in buyer's hand. If a damages or loss is made during transit, customarily these risk are covered by insurance. Otherwise, these rules provide a tools for solving this problems. Then, between parties should be accomplished their target equitably.

• 한국소음진동공학회:학술대회논문집
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• 한국소음진동공학회 2012년도 춘계학술대회 논문집
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• pp.461-466
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• 2012

Customers want to have more convenient and comfortable vehicle. Motor-on-caliper EPB(Electrical Parking Brake) System is one of the new systems for customer's convenience. It is applied for Midsize vehicle for reducing weight/price compared to cable puller type EPB. In this paper we studied sound quality improvement of motor-on-caliper EPB system. We developed the sound quality index and suggested the interior sound quality target value. To meet the target value cascading target was also suggested. EPB motor vibration level & sound radiation level, vibro-acoustic transfer function level from EPB to interior was defined. To find out effective way of sound quality improvement and find cascading target, TPA(Transfer Path Analysis) was carried out.

• 무역상무연구
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• 제45권
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• pp.3-31
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• 2010

The passing of property in goods affects contractual rights and duties. It is the point on which depend issues as diverse as the seller's entitlement to sue for the price and the incidence of risk of loss of casualty to the goods. The passing of property may also have an incidental effect on the remedies of the parties, including specific performance. But Incoterms do not deal with how the goods should reach the agreed point of delivery. While Incoterms specifically deal with questions of division of risk of loss of or damage to the goods between seller and buyer, they do not deal with property or transfer of title of the goods. Indeed, it was not even possible to agree on uniform rules on these questions in the CISG. Therefore, the parties to a contract of sale should provide for these matters themselves in the contract of sale and closely observe what the applicable law requires for the transfer of ownership to the goods and other property rights.

• 한국정보처리학회논문지
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• 제7권5S호
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• pp.1657-1665
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• 2000

Mobile agents based e-commerce system has many advantage than traditional e-commerce-information gathering on goods, price settlement and payment, delivery of the goods purchased, and so on. However, due to the security vulnerability that stems from mobile agent's mobility, mobile agents based e-commerce system has additional security problems. Therefore, in order to do e-commerce securely in th system, first of al the security issues on mobile agents must be addressed. It this paper, we propose a mobile agent transfer protocol that provides confidentiality and integrity of mobile agent in transit and mutual authentication for communicating hosts. We further show the security of the protocol against many possible attacks. Also, we suggest the location management mechanism of mobile agents based on the trust center. This mechanism is capable of finding their locations transparently and detecting mobile agent clones.

• 한국전자거래학회지
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• 제9권4호
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• pp.103-116
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• 2004

신기술의 사업성 평가모형은 향후 한국기업의 국가경쟁력을 위해서 꼭 필요하며 신기술기반의 중${\cdot}$소 기업을 시장 메커니즘을 이용하여 효율적으로 지원하기 위하여 꼭 수행되어야 할 연구이다. 본 연구는 신기술 상업화의 위험과 가격변동의 위험을 고려하면서 중${\cdot}$장기적 수요와 시장점유율을 시장분석과 사례기반추론을 통하여 예측하는 신기술의 사업가치평가 방법론을 개발하여 시장지향적인 자산가치를 계산하고 재무분석 분야에서 최근 활발히 적용되고 있는 실물성장옵션 모형을 활용하여 시장지향적 자산가치를 실물옵션의 현재가치로 환산하여 화폐액수로 표현하는 신기술 가격결정 시스템을 제안하였다. 본 연구에서 제안하는 신기술가치평가 시스템은 신기술의 마케팅 관점, 재무 관점, 시스템 관점을 모두 반영하고 있으며 산업유형, 경쟁자 수, 학습곡선 등 환경적인 조정을 거침으로서 보다 객관적이고 과학적이며 예측정확도가 높은 신기술의 화폐적 가치산출을 가능하게 할 것이다.