• Management & Information Systems Review
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• v.30 no.1
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• pp.71-86
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• 2011

The existing tax law provides that alloted resident tax on corporation tax is apportioned in accordance with the number of employees and total building area as of the end of business year. Through a case analysis, however, this study found that such apportionment is not applied to businesses whose operation was already withdrawn as of the end of business year. To solve this problem, the study proposed that the apportionment of alloted resident tax on corporation tax should be made in accordance with the number of employees and total building area in the middle of business year and a standard of corporation tax assessment, that is, sales assessed according to the value-added tax law. This proposal already proved to be reasonable by lots of actual cases that showed the realization of balance in taxation. To make more precise standards of the above mentioned apportionment, then, the study proposed that in the ordinance of the local tax law, 'as of the end of business year' should be replaced by 'in the middle of business year'. In addition, 'in the middle of business year' should be defined as 'in the period of continuous business' from the date of business end in the previous year to the date of business end in the present year and the length of the period should be calculated by month. These moves would bring more transparent and balanced local tax assignment than present under the local tax law.

• Transactions of the Korean Society of Mechanical Engineers
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• v.16 no.11
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• pp.2196-2202
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• 1992

The optimum size combination of heat exchangers in a Joule-Thomson(J-T) circuit for small cryogenic systems has been sought analytically, when the circuit is combined with a two-stage Gifford-McMahon(GM) cooler. Full thermodynamic cycle analysis was carried out to predict the performance of the combined refrigeration system. Relevant convective heat transfer coefficients, the computerized properties of helium, and the refrigeration capacity curve of a typical GM cooler have been used in the analysis. The result showed that, by changing the configuration(heat exchanger area ratio) of the system, the performance of the commonly-used GM/J-T refrigerators could be optimized. For the maximum refrigeration performance, the optimum mass flow rate of the refrigerant and the relative size between the heat exchangers have been obtained, when the cooling load was 0.1W at 3.995K with the total heat exchanger area being given.

• Korean Institute of Interior Design Journal
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• v.20 no.6
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• pp.3-10
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• 2011

The Community Center is a location designated to enhance the spirit and unity of the residents in the community, through construction and promotion of entertainment, welfare of citizens, and cultural activity. Recently, the roles of the Community Center has become far more diverse, and multiple gadgets and apparatus to encourage the participation and usage of the programs offered at the Community Center. Therefore, the general consensus predicts that the Community Center will continue to encourage further interaction and cooperation, and perform its functions accordingly. The function of this plan is to enable the usage of the basic blueprint of the current Community Center, if in the near future, new buildings were to be constructed, by extracting and deducting the current innovations in the architectural blueprint of the Community Center and the comprising factors within. The specimen of this plan will be the case of Ansan City, and in order to activate this plan, we will contemplate about the functions and placement standards before we actually go through the process of interpreting and analyzing data of the case of Ansan City's Community Center, particularly its comprising factors and changes in their construction plan. We are planning to organize the programs that the Community Center is offering, and process information relating to the base of the edifice, in order to enhance the efficacy and efficiency of the process.

• Journal of The Korea Institute of Healthcare Architecture
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• v.22 no.1
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• pp.51-61
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• 2016

Purpose: To improve and establish functions for public health centers in rural public, an analysis will be done on arrangement plan and area by function for public health centers in farming and fishing villages. After finding out this relationship and architectural characteristics, spatial organization and area ratio for providing efficient medical service and the relationship between the two will be examined. Methods: 8 of them were selected and site visit and interview with the person in charge were conducted to investigate the current status. The drawings collected for analysis were input as CAD data and schematized. The relationship between the arrangement type and area for the public health centers in farming and fishing villages was analyzed and based on this, an analysis was done on agricultural scale and characteristics, and putting these analyzed results together, an appropriate method of improvement was proposed for spatial organization by function for public health centers in farming and fishing villages and to provide efficient service. Results: Firstly, the Plan types found in the public health centers in farming and fishing villages could be classified into three including single-type, multiple-type and radial-type. Secondly, according to an analysis of areas by function, in the case of treatment function, there was a difference in the area ration for selective treatment. This ratio is considered to be greatly influenced by the project each public health center focuses on. Thirdly, I could become aware of the relationship between spatial organization and area ratio based on the analysis of arrangement and area derived above. Implication: As the data to refer to in future research on spatial organization for public health centers, if the object of analysis becomes more expanded and investigated, it will be utilized in detail for spatial planning of public health centers, thereby being expected to contribute to more efficient and qualitatively enhanced medical service provided by public health centers.

• Aerospace Engineering and Technology
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• v.3 no.2
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• pp.50-55
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• 2004

Performance predictions of the propulsion system were conducted for a 900㎏ class Canard Rotor/Wing vehicle. The main components of the propulsion system are turbojet engine, exhaust ducts and nozzles. The internal flow of the duct was considered as one-dimensional, compressible and viscous flow. Adequate governing equations including centrifugal force effect were applied to the analysis of the duct flows. Results such as available power, available thrust, engine throttle, mass flow rates, rotor RPM and cruise nozzle area were presented for rotary-wing mode and transition mode.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2003.05a
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• pp.351-355
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• 2003

유행에 민감한 의류업계의 생명은 빠른 대응이다. 특히 중국은 인구가 많고, 국토 면적이 넓어서 동북부와 남부 및 서부지역에서 계절의 변화가 뚜렷한 차이를 보이고 온도 차이가 큼으로 하여 같은 시점에서 서로 다른 계절의 의류가 요구되거나 유행되고 있는 것이 특징이 다. 본 연구에서는 중국의 특성에 맞추어 중국현지의 의류유통회사(약칭 S사)의 생산과 판매중심의 시장대응형 프로세스를 구축하여 상품기획에서부터 상품발주, OEM생산, 입하, 배분, 출하, 판매, 실적집계, 판매평가, 보충출하, 보충생산, 히트상품 및 유사품 재발주 등 일련의 과정을 포함하는 정보망을 구축하여 각 과정에서 발생하는 정보를 실시간으로 집계하고 다각도에서 분석하여 더 빠르고 더 정확한 영업의사결정의 지원을 목적으로 하였다.

• The Magazine for Energy Service Companies
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• s.11
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• pp.70-77
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• 2001

이 연구는 미국의 ESCO에 의하여 개발된 800개 가량의 데이터베이스를 바탕으로 작성된 것이다. 이 프로젝트들은 누적 투자액이 14억달러에 달하는 에너지 효율 프로젝트를 대표하며 공공연히 이용할 수 있는 ESCO사업의 가장 포괄적인 역사적인 ''스냅 사진''들이다. 우리들은 ESCO프로젝트의 지리적 배분에 대한 정보를 제공하고 시간이 거듭될수록 다양한 분야에서 ESCO들에 의해 행해지는 프로젝트 개발 활동을 분석하며 견적 대비 실제의 입증된 에너지 절감효과를 분석했다. 우리는 또한 다양한 시장 분야(예를 들면, 프로젝트 비용, 건축면적 등)에서의 핵심적인 프로젝트의 특징을 요약하며 이들 프로젝트들을 개발함에 있어서 ESCO들이 의존하는 다양한 형태의 에너지설비 프로그램의 범위에 대하여 논의한다. 우리는 또한 연구로부터 주요한 몇 가지의 정책의 연관에 대하여 언급한다; (1) 중요한 민간 부문의 에너지 효율 활동이 있는 시장, (2) 민간 부문의 활동의 추세와 공공의 목적 또는 지방세 납세자 기금 프로그램과의 관계

• Proceedings of the Korea Water Resources Association Conference
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• 2016.05a
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• pp.297-297
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• 2016

유역 수자원 관리의 관점에서, 경작지에서 필요한 수량은 경작지에서의 작물생산을 극대화하기 위해 공급해야 할 수량으로 볼 수 있으며, 이는 작물 경작상태의 최대증발산량에서 경작이전상태의 실제증발산량을 감한 수량으로 추정할 수 있다. 즉, 작물 경작으로 인하여 증가된 물소모량을 순물소모량이라 정의하며, 우리나라에서는 1977년 낙동강유역 하구조사 기술보고서에서 처음 도입된 이후, 제3차 수자원장기종합계획(1991-2011), 21세기를 바라보는 수자원전망(1993), 수자원개발 가능 지점 및 광역배분계획 기본조사(1996) 등에서 유역규모의 수자원 부존량 해석, 수자원관리계획 수립을 위해서 유역 물수지 방법에 의한 순물소모량 개념의 접근방법이 적용되어 왔다. 본 연구에서는 제주도 지역에 순물소모량 개념을 적용하여 4개 시험유역(한천, 천미천, 강정천, 외도천) 및 제주도 전역에 대한 지역별 수요량을 산정하였다. 또한, 향후 예상되는 작물재배면적 변화에 따른 순물소모량의 변화를 검토하고, 기존 제주특별자치도 수자원관리종합계획(2013-2022)에서 제시하고 있는 필요수량 개념의 수요량과 비교하였다.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2021.10a
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• pp.56-58
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• 2021

본 논문에서는 중앙아시아 지역의 물 문제에 따른 관개용수의 효율적 관리를 위한 의사결정지원 시스템에 대하여 제안하고자 한다. 여러 국가간 공유하천의 이용에 있어서 다양한 이해관계가 발생됨에 따라 농업을 근간으로 하는 국가들은 관개용수의 관리가 매우 중요하다. 작물을 재배함에 있어서, 년간 가용할 수 있는 수자원의 량과 기상 변화에 따른 수자원 확보 가능량 등에 대한 데이터 관리가 이루어져야 한다. 또한, 수자원데이타의 취득, 예측, 관리 등을 통하여 작물과 생산면적에 따른 물 공급 계획량을 산정하고, 공급량의 배분에 대한 합리적 의사결정이 이루어져야 한다. 따라서, 본 연구에서는 현재 운영되고 있는 물관리체계를 조사하고, 수자원 공급량에 대한 데이터 분석을 통하여 의사결정 지원체계의 보완 사항을 도출하였다. 그리고, 새로운 의사결정지원시스템 구축에 있어서, 실효성있는 시스템 구현이 가능하도록 설계방안을 제시하고자 하였다.

• Journal of the Korean Association of Geographic Information Studies
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• v.24 no.4
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• pp.99-112
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• 2021

This study was performed to predict spatial change of future forestland area in South Korea at regional level for supporting forest-related plans established by local governments. In the study, land use was classified to three types which are forestland, agricultural land, and urban and other lands. A logistic regression model was developed using transitional interaction between each land use type and topographical factors, land use restriction factors, socioeconomic indices, and development infrastructures. In this model, change probability from a target land use type to other land use types was estimated using raster dataset(30m×30m) for each variable. With priority order map based on the probability of land use change, the total annual amount of land use change was allocated to the cells in the order of the highest transition potential for the spatial analysis. In results, it was found that slope degree and slope standard value by the local government were the main factors affecting the probability of change from forestland to urban and other land. Also, forestland was more likely to change to urban and other land in the conditions of a more gentle slope, lower slope criterion allowed to developed, and higher land price and population density. Consequently, it was predicted that forestland area would decrease by 2027 due to the change from forestland to urban and others, especially in metropolitan and major cities, and that forestland area would increase between 2028 and 2050 in the most local provincial cities except Seoul, Gyeonggi-do, and Jeju Island due to locality extinction with decline in population. Thus, local government is required to set an adequate forestland use criterion for balanced development, reasonable use and conservation, and to establish the regional forest strategies and policies considering the future land use change trends.