• KDI Journal of Economic Policy
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• v.11 no.2
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• pp.19-44
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• 1989

본(本) 연구(硏究)는 우리나라 상속과세(相續課稅)의 현황(現況)과 문제점(問題點)을 검토(檢討)하고 그 개선방향(改善方向)을 제시하는 것을 목적으로 하고 있다. 상속과세(相續課稅)의 기능강화(機能强化)를 위해 무엇보다도 중요한 것은 관련제도의 정비(整備)를 통해 상속(相續) 및 증여재산포착율(贈與財産捕捉率)을 제고(提高)하고 재산평가(財産平價)의 공평성(公平性)을 확보(確保)하는 것이다. 이와 아울러 상속세(相續稅) 및 증여세(贈與稅)의 과세유형(課稅類型)을 취득과세형(取得課稅型)으로 통일하고 상속(相續) 증여(贈與) 및 증여누적합산기간(贈與累積合算期間)을 상당기간 연장하며, 둘째로 주택공급(住宅供給), 농지(農地) 초지(草地) 산림지공제(山林地控除), 기업상속공제(企業相續控除) 특정형태의 재산(財産)에 대한 공제는 폐지하고 각종 인적공제(人的控除)는 배우자공제(配偶者控除), 미성년자공제(未成年者控除), 장애자공제(障碍者控除)의 세가지로 가지수를 줄이며, 그 수준을 현실화하되 특히 배우자공제(配偶者控除)의 수준(水準)을 대폭(大幅) 확대(擴大)하며, 셋째로 전술한 부동산평가(不動産評價) 현실화(現實化), 합산기간(合算期間)의 장기화(長期化), 각종 공제(控除)의 발상(發上) 등으로 상속세(相續稅) 및 증여세(贈與稅) 과세재산(課稅財産)의 과표(課標)가 크게 확대됨에 따라 세율(稅率)의 과표별(課標別) 수준(水準) 및 누진정도(累進程度)를 하향조정(下向調整)하는 것이다.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.19 no.1
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• pp.69-75
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• 2019

The standard application area of over-sampled discrete wavelet transform is noise removal technology for digital images. Comparing dual density discrete wavelet transform with dual tree discrete wavelet transform, we have almost similar characteristics. In this paper, several discrete wavelet transforms are accomplished on digital image existing with noise, noises are removed with threshold processing algorithm on subband, performance evaluation experiments of the reconstructed images are accomplished. If we decide appropriate threshold value, the effect noise removal is possible. In this paper, we can certified that the suggested algorithm of 3-direction separable processing with 2 dimension dual density discrete wavelet transform is superior to several experiment results.

• Communications for Statistical Applications and Methods
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• v.2 no.1
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• pp.155-165
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• 1995

초모집단(superpopulation)으로 부터 반복적으로 유한모집단을 추출할 때, 이미 조사된 자료들을 이용하면 현재의 유한모집단 모수들을 ㄷ더 효율적으로 추정할 수 있다. 이러한 문제에 대하여 Ericson(1969)이 유한모집단 표본추출에서 베이지안 분석을 하였고, Ghosh와 Meeden(1986)은 정규 초모집단을 가정하여 유한모집단 평균의 경험적 베이즈 추정을 하였다. Nandram과 Sedransk (1993)는 Ghosh와 Meeden(1986)의 유한모집단들의 분산이 모두 같다는 가정들을 완화하여 유한집단 평균의 경험적 베이즈 추정을 하였다. 본 연구는 Nandram과 Sedransk의 결과를 층과표본추출의 경우로 일반화 하였다.

• Journal of Korea Multimedia Society
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• v.16 no.2
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• pp.147-159
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• 2013

In medical visualization, volume visualization is widely used. Applying 3D images to diagnose requires high resolution and accurately implement visualization techniques are being researched accordingly. However, when a three-dimensional image volume visualization is implemented using volume data, aliasing will occur since using discrete data. Supersampling method, getting lots of samples, is used to reduce artifacts. One of the supersampling methods is Catmull-rom spline. This method calculates accurate interpolation value because it is easy to compute and pass through control points. But, Catmull-rom spline method occurs overshoot or undershoot in large gradient of pixel values. So, interpolated values are different from original signal. In this paper, we propose an adaptive adjusting weights interpolation method using Gaussian function. Proposed method shows that overshoot is reduced on the point has a large gradient and PSNR is higher than other interpolated image results.

• KIISE Transactions on Computing Practices
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• v.20 no.10
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• pp.549-554
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• 2014

Handwritten character recognition data is usually imbalanced because it is collected from the natural language sentences written by different writers. The imbalanced data can cause seriously negative effect on the performance of most of machine learning algorithms. But this problem is typically ignored in handwritten character recognition, because it is considered that most of difficulties in handwritten character recognition is caused by the high variance in data set and similar shapes between characters. We propose the oversampling-based ensemble learning methods to solve imbalanced data problem in handwritten character recognition and to improve the recognition accuracy. Also we show that proposed method achieved improvements in recognition accuracy of minor classes as well as overall recognition accuracy empirically.

• Transactions of the Korean Society of Mechanical Engineers
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• v.14 no.1
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• pp.189-196
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• 1990

In the present study, a new method of generating boundary-fitted coordinates systems controlled by control function is introduced. Application of the method to a three-dimensional simply-connected region is the demonstrated. The numerical grid generation has following feat ures, (a) The generated boundary fitted coordinates is well concentrated in near wall region and satisfied orthogonality, (b) The grid control function is fully automatic and well controlled in sharp convex boundary.

• Journal of the Korean Institute of Telematics and Electronics
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• v.27 no.5
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• pp.808-815
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• 1990

This paper treats with the design method for the single loop oversampled Sigma-Delta A/D converter with one delay and the digital integrator. Such an integrator was kgenerated by means of the bilinear transform of the analog integrator. The frequency spectrums of the quantizer and the decimator output signal are evaluated by FFT respectively. With the performance evaluation system, the values of SNR are obtained versus the input sinusoidal signal amplitude, frequency, the oversampling ratio, the DC-input level, the loop gain and the limitting value of the integrator. As compared with existing results, values of SNR versus the input signal amplitude and the oversampling ratio for the suggested system are about 6dB higher then previously reported results respectively. Furthermore, this approach achieves an about 60dB input dynamic range.

• Proceedings of the KIEE Conference
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• 1995.11a
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• pp.489-492
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• 1995

This paper has represented the new system for a multibit oversampled sigma-delta A/D convertor. The novel digital correction scheme with the ROM-Table is employed to enhance SNR without requiring accurate precision of the analogue components. This architectures have a good features compared with the 1-bit approach, including significantly lower quantization noise for a given oversampling ratio, as well as improved stability characteristics. Then we have shown the validity of the proposed system by use of the software for the performance evaluation and by realizing the system with SCFs(switched capacitor filter).

• Proceedings of the KIEE Conference
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• 1998.07g
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• pp.2411-2413
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• 1998

In this paper, using tile concept of block digital filtering, and the design procedure of time-interleaved oversampling converter are presented. it is shown that arbitrary sigma-delta A/D converter can be converted into corresponding time-interleaved structure. The TIM structure of this paper is designed by the bilinear transform. To verify the simulation results, a second-order TIM structure A/D converter has been implemented and the design process as well as experimented results are presented.

• Journal of the Korean Institute of Telematics and Electronics C
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• v.34C no.1
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• pp.21-27
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• 1997

We have proposed a new structure of the multibit ovesampling sigma-delta modulator. To solve the problkem of requring the accurate precision of the analog components, the novel digital correction scheme with a ROM-table has been employed to enhance the SNR for the proposed system. This architecture has good features compared with the 1-bit approach, including significantly lower quantisation noise for a given oversampling ratio, as well as improve dstability characteristics. Then we hve shown the validity of the proposed system by use of the software developed for the performance evaluation and by realizing the system with SCFs(switched capacitor filters).