• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Journal of the Korean Institute of Landscape Architecture
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• v.36 no.6
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• pp.43-54
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• 2009

This study attempted to develop a model for selecting sites for ecologically effective, multi-functional wetlands during the environmental and ecological planning stage, prior to land use Planning. This model was developed with an emphasis upon the creation of a water circulation system for a newly-created city, dispersing and retaining the run-off that is increased due to urbanization and securing spaces to create wetlands that can promote urban biodiversity. A series of Precesses for selecting sites for wetland restoration and creation - watershed analysis, selection of evaluation items, calculation of weights, reparation of thematic maps and synthesis - were incorporated into the model. Its potentials and limitations were examined by applying it to the recently-planned WiRae New Community Development Area, which is located in the Seoul metropolitan region. At the watershed analysis stage, the site was divided into 13 sub-catchment areas. Inflow to watersheds including the area was $3,020,765m^3$ Run-off before and after development is estimated as $1,901,969m^3$ and $1,970,735{\sim}2,039,502m^3$, respectively. The total storage capacity required in the development area amounts to $68,766{\sim}137,533m^3$. When thematic maps were overlapped during the selection stage for wetland sites, 13 sub-catchment areas were prioritized for wetland restoration and creation. The locations and areas for retaining run-off showed that various types of wetlands, including retaining wetlands (area wetlands), riverine wetlands (linear wetlands) and pond wetlands (point wetlands), can be created and that they can be systematically connected. By providing a basic framework for the water circulation system plan of an entire city, it may be used effectively in the space planning stage, such as planning an urban eco-network through integration with greet areas. In order to estimate reasonable run-off and create an adequate water circulation system however, a feedback process following land use planning is required. This study strived to promote urban changes in a positive direction while minimizing urban changes in negative forms.

• Korean Journal of Mineralogy and Petrology
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• v.34 no.1
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• pp.31-40
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• 2021

The hydrogen in nominally anhydrous mineral is known to be associated with lattice defects, but it also can exist in the form of water and hydroxyl groups on the large surface of the nanoscale particles. In this study, we investigate the effectiveness of 1H solid-state nuclear magnetic resonance (NMR) spectroscopy as a robust experimental method to quantify the hydrogen atomic environments of amorphous silica nanoparticles with varying relative humidity. Amorphous silica nanoparticles were packed into NMR rotors in a temperature-humidity controlled glove box, then stored in different atmospheric conditions with 25% and 70% relative humidity for 2~10 days until 1H NMR experiments, and a slight difference was observed in 1H NMR spectra. These results indicate that amount of hydrous species in the sample packed in the NMR rotor is rarely changed by the external atmosphere. The amount of hydrogen atom, especially the amount of physisorbed water may vary in the range of ~10% due to the temporal and spatial inhomogeneity of relative humidity in the glove box. The quantitative analysis of 1H NMR spectra shows that the amount of hydrogen atom in amorphous silica nanoparticles linearly increases as the relative humidity increases. These results imply that the sample sealing capability of the NMR rotor is sufficient to preserve the hydrous environments of samples, and is suitable for the quantitative measurement of water content of ultrafine nominally anhydrous minerals depending on the atmospheric relative humidity. We expect that 1H solid-state NMR method is suitable to investigate systematically the effect of surface area and crystallinity on the water content of diverse nano-sized nominally anhydrous minerals with varying relative humidity.

• Journal of Environmental Policy
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• v.12 no.3
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• pp.21-47
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• 2013

The aim is to analysis landslide vulnerability in Inje, Korea, using GCI(Geospatial Correlative Integration) and probability rainfalls based on geographic information system (GIS). In order to achieve this goal, identified indicators influencing landslides based on literature review. We include indicators of exposure to climate(rainfall probability), sensitivity(slope, aspect, curvature, geology, topography, soil drainage, soil material, soil thickness and soil texture) and adaptive capacity(timber diameter, timber type, timber density and timber age). All data were collected, processed, and compiled in a spatial database using GIS. Karisan-ri that had experienced 470 landslides by Typhoon Ewinia in 2006 was selected for analysis and verification. The 50% of landslide data were randomly selected to use as training data, while the other 50% being used for verification. The probability of landslides for target years (1 year, 3 years, 10 years, 50 years, and 100 years) was calculated assuming that landslides are triggered by 3-day cumulative rainfalls of 449 mm. Results show that number of slope has comparatively strong influence on landslide damage. And inclination of $25{\sim}30^{\circ}C$, the highest correlation landslide. Improved previous landslide vulnerability methodology by adopting GCI. Also, vulnerability map provides meaningful information for decision makers regarding priority areas for implementing landslide mitigation policies.

• Journal of Korea Port Economic Association
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• v.27 no.1
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• pp.95-109
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• 2011

The aim of this study is to analyze the container terminal operation by considering the key factors that fluctuates the container traffic volume using the System Dynamics (SD) method. The target area of this study is the 'A' container terminal which is located in the Port of Incheon and the simulation period is from 2004 to 2020. As evaluation indexes for container terminal operation, three factors such as 'total sales', 'operating ratio of C/Y' and 'operating ratio of G/C' are selected, and as for the key factors of fluctuating container traffic volume, 'variation ratio of world trade', 'variation ratio of trade among three countries in North-East Asia' and 'variation ratio of won-dollar rate are used. As of 2020, the result of this study is that import-export container traffic volume increases almost 880,000TEU and total sales and operating ratio of G/C each reach 7.1 bilion won and 65 percent. No changes however in loadage and operating ratio of C/Y in 'A' container terminal are indicated. The reason is that capability of C/Y is exceeded. Therefore this study suggest that decision-makers of 'A' container terminal realize the importance of additional space of C/Y.

• Korean Journal of Food Science and Technology
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• v.45 no.5
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• pp.661-665
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• 2013

The aim of this study was to investigate the anti-amnesic effect of daebo (Castanea crenata) extract on trimethyltin chloride (TMT)-induced learning and memory impairment, in vivo. The inner skin of daebo was extracted using distilled water under reflux conditions. At the end of the adaptation period, ICR mice were divided into a control group, a TMT injection group (negative control), and a sample group (C5: 5 mg/kg body weight; C10: 10 mg/kg body weight; and C20: 20 mg/kg body weight), and were tested with learning and memory tests. The ethylacetate fraction of the daebo inner skin extract was found to increase TMT-induced memory deficit in the Y-maze and passive avoidance test. Brain tissue analysis showed that the ethylacetate fraction of daebo extract lowered the acetylcholine esterase (AChE) activity and malondialdehyde (MDA) content of neuronal cells, both of which are indicative of lipid peroxidation.

• Journal of the Korean Association of Geographic Information Studies
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• v.23 no.1
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• pp.15-29
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• 2020

Recently, the incidence of flooding in Korea has decreased by the measures by central and local governments, however the scale of damage is increasing due to the improvement of living standard. One of the causes of such flood damage is natural causes such as rainfall exceeding the planned frequency of flood control under climate change. In addition, there are artificial causes such as encroachment of river spaces and management problems in upstream basins without consideration of downstream damage potential by regional development flood. In this study, in order to reduce the inundation damage caused by flooding of river, the situation at the time of inundation damage was reproduced by the detailed topographic data and 2D numerical model. Therefore, the effect of preparing various disaster prevention measures for the lowland was simulated in advance so that quantitative evaluation could be achieved. The target area is Taehwa river basin, where flooding was caused by the flooding of river waters caused by typhoon Chaba in October 2016. As a result of rainfall-discharge and two-dimensional analysis, the simulation results agree with the observed in terms of flood depth, flood arrival time and flooded area. This study examined the applicability of hydraulic analysis on river using two-dimensional inundation model, by applying detailed topographic data and it is expected to contribute to establish of disaster prevention measures.

• Korean Journal of Agricultural and Forest Meteorology
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• v.19 no.3
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• pp.93-101
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• 2017

The distribution of inter-annual variation in temperature would help evaluate the likelihood of a climatic risk and assess suitable zones of crops under climate change. In this study, we evaluated two methods to estimate the standard deviation of temperature in the areas where weather information is limited. We calculated the monthly standard deviation of temperature by collecting temperature at 0600 and 1500 local standard time from 10 automated weather stations (AWS). These weather stations were installed in the range of 8 to 1,073m above sea level within a mountainous catchment for 2011-2015. The observed values were compared with estimates, which were calculated using a geospatial correction scheme to derive the site-specific temperature. Those estimates explained 88 and 86% of the temperature variations at 0600 and 1500 LST, respectively. However, it often underestimated the temperatures. In the spring and fall, it tended to had different variance (e.g., increasing or decreasing pattern) from lower to higher elevation with the observed values. A regression analysis was also conducted to quantify the relationship between the standard deviation in temperature and the topography. The regression equation explained a relatively large variation of the monthly standard deviation when lapse-rate corrected temperature, basic topographical variables (e.g., slope, and aspect) and topographical variables related to temperature (e.g., thermal belt, cold air drainage, and brightness index) were used. The coefficient of determination for the regression analysis ranged between 0.46 and 0.98. It was expected that the regression model could account for 70% of the spatial variation of the standard deviation when the monthly standard deviation was predicted by using the minimum-maximum effective range of topographical variables for the area.

• Journal of Science Education
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• v.33 no.2
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• pp.193-206
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• 2009

The purpose of this study was to examine the effect of the consistent presentation of illustrations about the aligning direction of the Axis on the middle school students' acquisition and retention of astronomical concepts. This study was taken using the nonequivalent control-group pretest-posttest design on 116 7th middle school subjects. The same teaching and learning activities were given to both the experimental (n=59) and control groups (n=57) through three lessons. The experimental group was given a consistent presentation of the illustrations about the aligning direction of the Axis, while the control group was given an inconsistent presentation of the same illustrations about aligning direction. Two days after the three lessons, the 1st posttest was administered to compare the statistical difference of mean of both groups, using ANCOVA test. The result of ANCOVA test implicated that the consistent presentation of the illustrations about the aligning direction of the Axis had a positive influence on the experimental group's acquisition of the concepts. The 2nd posttest result for retention effect was given two month later by one-paired t-Test in each group and showed that the method had a positive effect on the experimental group, compared with control group. The results of this study implicated that paying careful attention to using the consistent illustration is highly beneficial for students' meaningful learning on astronomical concepts.

• Proceedings of the Korean Institute of Intelligent Systems Conference
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• 2003.09b
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• pp.105-119
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• 2003

일반적인 로봇시스템은 자신이 이동해야 할 목표 지점을 자율적으로 생성할 수 없으므로 어떤 다른 시스템의 정보를 이용하여 주변을 탐색하거나 장애물을 인식하고 식별하여 자신의 제어전략을 수립한다. 그러므로 본 논문에서 제시한 시스템은 초소형 비행체를 이용하여 주위 환경과 자율 이동로봇의 위치 정보를 탐색할 수 있도록 시스템을 구성하였다 이러한 시스템의 성능은 로봇이 위치하고 있는 주위의 불완전한 정보로부터 적절한 결론을 유도해 낼 수 있어야 한다. 그러한 비선형적인 문제는 현재까지도 문제 해결을 위해 많은 연구가 진행되고 있다. 본 연구에서는 자율이동로봇의 행동 환경을 공간상의 제약을 받지 않는 비선형 시스템인 초소형 비행체에 극초단파(UHF16채널) 영상장치를 이용하여 호스트 PC로 전송하고 호스트 PC는 로봇의 현재 위치, 이동해야 할 목표위치, 장애물의 위치와 형태 등을 분석한다. 분석된 결과 파라메타는 RF-Module을 이용해서 로봇에 전송하고, 로봇은 그 데이터를 분석하여 동작하게 된다. 로봇이 오동작 또는 장애물로 인해 정확한 목적지까지 도달하지 못할 때 호스트 PC는 새로운 최단경로를 생성하거나 장애물을 회피 할 새로운 전략을 로봇에게 보내준다. 본 연구에 적용한 알고리즘은 초소형 비행체에서 탐지한 불완전한 영상정보에서도 비교적 신뢰도 놀은 결과를 보이는 A* 알고리즘을 사용하였다 적용한 알고리즘은 실험을 통하여 실시간으로 정보를 처리할 수 있었으며, 자율 이동로봇의 충돌회피나 최단 경로 생성과 같은 문제를 실험을 통하여 그 성능과 타당성을 검토하였다.delta}textitH]$를 도출하였다.rc}C$에서 30 ㎫의 압력으로 1시간동안 행하였다 소결한 시편들은 직사각형 형태로 가공하였으며 표면은 0.5$\mu\textrm{m}$의 다이아몬드 입자로 연마하였다. XRD, SEM 및 TEM을 이용하여 상분석 및 미세조직관찰을 행하였다. 파괴강도는 3중점 굽힘 법으로 (3-point bending test) 측정하였다. 이때 시편 하부의 지지 점간의 거리는 30mm, cross-head 속도는 0.5 mm/min으로 하였고 5개의 시편을 측정하여 평균값을 구하였다.ell/\textrm{cm}^3$, 혼합재료 3은 0.123$\ell/\textrm{cm}^3$, 0.017$\ell/\textrm{cm}^3$, 혼합재료 4는 0.055$\ell/\textrm{cm}^3$, 0.016$\ell/\textrm{cm}^3$, 혼합재료 5는 0.031$\ell/\textrm{cm}^3$, 0.015$\ell/\textrm{cm}^3$, 혼합재료 6은 0.111$\ell/\textrm{cm}^3$, 0.020$\ell/\textrm{cm}^3$로 나타났다. 3. 단일재료의 악취흡착성능 실험결과 암모니아는 코코넛, 소나무수피, 왕겨에서 흡착능력이 우수하게 나타났으며, 황화수소는 펄라이트, 왕겨, 소나무수피에서 다른 재료에 비하여 상대적으로