• 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.

• The Korean Journal of Air & Space Law and Policy
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• v.24 no.1
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• pp.153-194
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• 2009

The resources of outer space are for the common exploitation of mankind, and it is a common responsibility of mankind to protect the outer space environment. With the rapid development of space science and technology, and especially with the busy space activities of some major space powers, environmental contamination or space debris is steadily increasing in quantity and has brought grave potential threats and actual damage to the outer space environment and human activities in space. Especially We must mitigate and seek out a solution to remove space debris which poses a threat directly to man's exploitation and use of outer space activities in the Low Earth Orbit (LEO) and in the Geostationary Orbit (GEO), through international cooperation and agreement in the fields of space science, economics, politics and law, in order to safeguard the life and property of mankind and protect the earth's environment. While the issue of space debris has been the subject of scientific study and discussion for some time now, it has yet to be fully addressed within the context of an international legal framework. During the earlier stages of the space age, which began in the late 1950s, the focus of international lawmakers and diplomats was the establishment of basic rules which sought to define the legal nature of outer space and set out the parameters for space activities and the nature and scope of activities carried out in outer space were quite limited. Consequently, environmental issues and the risks that might arise from the generation of space debris did not receive priority attention within the context of the development international space law. In recent years, however, the world has seen dramatic advances in technology and increases in the type and number of space-related activities which are being carried out. In addition, the number of actors in this field has exploded from two highly developed States to a vast array of different States, intergovernmental and nongovernmental organizations, including private industry. Therefore, the number of artificial objects in the near-Earth space is continually increasing. As has been previously mentioned, COPUOS was the entity that created the existing five treaties, and five sets of legal Principles, which form the core of space law, and COPUOS is clearly the most appropriate entity to oversee the creation of this regulatory body for the outer space environmental problem. This idea has been proposed by various States and also at the ILA Conference in Buenos Aires. The ILA Conference in Buenos Aires produced an extensive proposal for such a regulatory regime, dealing with space debris issues in legal terms This article seeks to discuss the status of international law as it relates to outer space environmental problem and space debris and indicate a course of action which might be taken by the international community to develop a legal framework which can adequately cope with the complexity of issues that have recently been recognized. In Section Ⅱ,Ⅲ and IV of this article discuss the current status of international space law, and the extent to which some of the issues raised by earth and space environment are accounted for within the existing United Nations multilateral treaties. Section V and VI discuss the scope and nature of space debris issues as they emerged from the recent multi-year study carried out by the ILA, Scientific and Technical Subcommittee, Legal Subcommittee of the United Nations Committee on the Peaceful Uses of Outer Space ("COPUOS") as a prelude to the matters that will require the attention of international lawmakers in the future. Finally, analyzes the difficulties inherent in the future regulation and control of space debris and the activities to protect the earth's environment. and indicates a possible course of action which could well provide, at the least, a partial solution to this complex challenge.

• The Korean Journal of Air & Space Law and Policy
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• v.28 no.2
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• pp.295-347
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• 2013

Korea launched the science satellite by the first launch vehicle Naro-ho(KSLV-1) at the Naro Space Center located at Oinarodo, Cohenggun Jellanamdo in August, 2009 and October, 2010. However, the first and second launch failed. At last, on January 30, 2013 the third launch of the launch vehicle Naro-ho has successfully launched and the Naro science satellite penetrated into the space orbit. Owing to the succeed of the launch of Naro-ho, Korea joined the space club by the eleventh turn following the United States, Russia, Japan and China. The United Nations adopted the Outer Space Treaty of 1967, the Rescue Agreement of 1968, the Liability Convention of 1972, the Regislation Convention of 1976, and Moon Agreement of 1979. Korea ratified the above space-related treaties except the Moon Agreement. Such space-related treaties regulate the international liability for the space activity by the launching state of the space object. Especially the Outer Space Treaty regulates the principle concerning the state's liability for the space activity. Each State Party to the Treaty that launches or procures the launching of an object into outer space is internationally liable for damage to another State Party or to its natural or judicial persons by such object or its component parts on the earth, in air space or in outer space. Under the Liability Convention, a launching state shall be absolutely liable to pay compensation for damage caused by its space object on the surface of the earth or to aircraft in flight. The major nations of the world made national legislations to observe the above space-related treaties, and to promote the space development, and to regulate the space activity. In Korea, the United States, Russia and Japan, the national space-related legislation regulates the government's liability of the launching state of the space object. The national space-related legislations of the major nations are as follows : the Outer Space Development Promotion Act and Outer Space Damage Compensation Act of Korea, the National Aeronautic and Space Act and Commercial Space Launch Act of the United States, the Law on Space Activity of Russia, and the Law concerning Japan Aerospace Exploration Agency and Space Basic Act of Japan. In order to implement the government's liability of the launching state of space object under space-related treaties and national legislations, and to establish the standing as a strong space nation, Korea shall improve the space-related policy, laws and system as follows : Firstly, the legal system relating to the space development and the space activity shall be maintained. For this matter, the legal arrangement and maintenance shall be made to implement the government's policy and regulation relating to the space development and space activity. Also the legal system shall be maintained in accordance with the elements for consideration when enacting the national legislation relevant to the peaceful exploration and use of outer space adopted by UN COPUOS. Secondly, the liability system for the space damage shall be improved. For this matter, the articles relating to the liability for the damage and the right of claiming compensation for the expense already paid for the damage in case of the joint launch and consigned launch shall be regulated newly. Thirdly, the preservation policy for the space environment shall be established. For this matter, the consideration and preservation policy of the environment in the space development and use shall be established. Also the rule to mitigate the space debris shall be adopted. Fourthly, the international cooperation relating to the space activity shall be promoted. For this matter, the international cooperation obligation of the nation in the exploration and use of outer space shall be observed. Also through the international space-related cooperation, Korea shall secure the capacity of the space development and enter into the space advanced nation.

• The Korean Journal of Nuclear Medicine Technology
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• v.14 no.2
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• pp.172-176
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• 2010

Purpose: The patients' moves occurred at PET/CT scan will cause the decline of correctness in results by resulting in inconsistency of Attenuation Correction (AC) and effecting on quantitative evaluation. This study has evaluated the utility of reconstruction method using AC position changing method when having inconsistency of AC depending on the position change of emission scan after transmission scan in obtaining PET/CT 3D image. Materials and Methods: We created 1 mL syringe injection space up to ${\pm}2$, 6, 10 cm toward x and y axis based on central point of polystyrene ($20{\times}20110$ cm) into GE Discovery STE16 equipment. After projection of syringe with $^{18}F$-FDG 5 kBq/mL, made an emission by changing the position and obtained the image by using AC depending on the position change. Reconstruction method is an iteration reconstruction method and is applied two times of iteration and 20 of subset, and for every emission data, decay correction depending on time pass is applied. Also, after setting ROI to the position of syringe, compared %Difference (%D) at each position to radioactivity concentrations (kBq/mL) and central point. Results: Radioactivity concentrations of central point of emission scan is 2.30 kBq/mL and is indicated as 1.95, 1.82 and 1.75 kBq/mL, relatively for +x axis, as 2.07, 1.75 and 1.65 kBq/mL for -x axis, as 2.07, 1.87 and 1.90 kBq/mL for +y axis and as 2.17, 1.85 and 1.67 kBq/mL for -y axis. Also, %D is yield as 15, 20, 23% for +x axis, as 9, 23, 28% for -x axis, as 12, 21, 20% for +y axis and as 8, 22, 29% for -y axis. When using AC position changing method, it is indicated as 2.00, 1.95 and 1.80 kBq/mL, relatively for +x axis, as 2.25, 2.15 and 1.90 kBq/mL for -x axis, as 2.07, 1.90 and 1.90 kBq/mL for +y axis, and as 2.10, 2.02, and 1.72 kBq/mL for -y axis. Also, %D is yield as 13, 15, 21% for +x axis, as 2, 6, 17% for -x axis, as 9, 17, 17% for +y axis, and as 8, 12, 25% for -y axis. Conclusion: When in inconsistency of AC, radioactivity concentrations for using AC position changing method increased average of 0.14, 0.03 kBq/mL at x, y axis and %D was improved 6.1, 4.2%. Also, it is indicated that the more far from the central point and the further position from the central point under the features that spatial resolution is lowered, the higher in lowering of radioactivity concentrations. However, since in actual clinic, attenuation degree increases more, it is considered that when in inconsistency, such tolerance will be increased. Therefore, at the lesion of the part where AC is not inconsistent, the tolerance of radioactivity concentrations will be reduced by applying AC position changing method.

• Korean Journal of Agricultural and Forest Meteorology
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• v.21 no.3
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• pp.167-174
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• 2019

A process-oriented crop growth model can simulate the biophysical process of rice under diverse environmental and management conditions, which would make it more versatile than an empirical crop model. In the present study, we examined chronology and background of the development of the rice growth models in Korea, which would provide insights on the needs for improvement of the models. The rice crop growth models were introduced in Korea in the late 80s. Until 2000s, these crop models have been used to simulate the yield in a specific area in Korea. Since then, improvement of crop growth models has been made to take into account biological characteristics of rice growth and development in more detail. Still, the use of the crop growth models has been limited to the assessment of climate change impact on crop production. Efforts have been made to apply the crop growth model, e.g., the CERES-Rice model, to develop decision support system for crop management at a farm level. However, the decision support system based on a crop growth model was attractive to a small number of stakeholders most likely due to scarcity of on-site weather data and reliable parameter sets for cultivars grown in Korea. The wide use of the crop growth models would be facilitated by approaches to extend spatial availability of reliable weather data, which could be either measured on-site or estimates using spatial interpolation. New approaches for calibration of cultivar parameters for new cultivars would also help lower hurdles to crop growth models.

• Journal of the Korean Chemical Society
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• v.37 no.5
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• pp.473-476
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• 1993

Dipropargyldiphenylmetane, $C_{19}H_{16}, crystallizes in a monoclinic space group $C2/_c$$ with a = 11304(3), b = 20.799(5), c = 6.622(2)${\AA}$, ${\beta} = 112.8(3)^{\circ}$, Z = 4, V = 1435.3${\AA}^3,\;F(000)\;=\;520,\;D_c\;=\;1.14g{\cdot}cm^{-3}$ and ${\mu}\;=\;0.32\;cm^{-1}$. The structure was solved by direct methods and all non-H atoms were identified in the E-map. The final refinement gave R = 0.055 from 1328 unique observed reflections with I $\geq$ -1.0 $\sigma(I).$ The molecule belongs to the point group $C_2$ of Symmetry by possessing the 2-fold axis which coincides witeh the crystallographic symmetry axis in the unit cell. The linear propargyl moiety is nearly $perpendicular(94.2)^{\circ}$ to the molecular plane of the benzene ring. The internal angle of methane carbon atoms in $108.1(1)^{\circ}$, bonding to the benzene and the propargyl moiety with the bond lengths of 1.530(2) and $1.560(2)\AA$, respectively. The shortest contant between the molecules is $3.538(2)\AA$ between C(9) and C(9) (-x, y, -1/2-z).

• The Journal of the Acoustical Society of Korea
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• v.21 no.8
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• pp.708-718
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• 2002

In this paper, the problems in identifying the noise sources by using the sound intensity technique are dealt with for the general radiated near-field from vibro-acoustic sources. For this purpose, a three-dimensional model structure resembling the engine room of a car or heavy equipment is considered. Similar to the practical situations, the model contains many mutually coherent and incoherent noise sources distributed on the complicated surfaces. The sources are located on the narrow, connected, reflecting planes constructed with rigid boxes, of which a small clearance exists between the whole box structure and the reflecting bottom. The acoustic boundary element method is employed to calculate the acoustic intensity at the near-field surfaces and interior spaces. The effects of relative source phases, frequencies, and locations are investigated, from which the results are illustrated by the contour map, vector plot, and energy streamlines. It is clearly observed that the application of sound intensity technique to the reactive or reverberant field, e.g., scanning over the upper engine room as is usually practiced, can yield the detection of fake sources. For the precise result for such a field, the field reactivity should be checked a priori and the proper effort should be directed to reduce or improve the reactivity of sound field.

• 한국벤처창업학회:학술대회논문집
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• 2017.04a
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• pp.57-57
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• 2017

최근 들어 대학 내 창업교육은 정부 및 공공, 지방자치단체 등의 관심과 지원으로 급격히 확산되고 있다. 교양 및 전공분야의 다양한 창업교육 강좌 및 창업 친화적 학사제도 등 인프라 및 환경적 요인도 충분해졌다고 할 수 있다. 하지만, 그럼에도 불구하고 아직까지 양질의 창업교육 콘텐츠 및 교수법, 교수 역량 활성화, 지역 및 대학 간 편차 해소 등 질적인 부분에 있어서는 새로운 변화와 보완이 필요하다고 할 수 있겠다. 이에 본 연구는 대학 내 교수자, 교직원, 학생들이 손쉽게 접근하고 활용할 수 있는 온라인 창업교육 플랫폼 구축을 통해 대학 창업교육의 질적 고도화 방안을 제시하고자 한다. 아울러 본 연구를 통해 수도권과 지역 대학 간 발생하고 있는 창업교육의 편차를 해소하고 질 좋은 창업교육 운영 및 콘텐츠 지원을 위한 체계적인 온라인 창업교육 시스템 구성 체계 및 기능, 활용방안, 기대효과 등을 제언하고자 한다. 본 연구는 대학에서 운영하고 있는 창업 교육 관리시스템을 개발하기 위해서 시스템 개발의 기본 방향을 설정하고, 그에 따른 정보화교육 관리시스템에 대한 준수하여야 할 기본 설계 방향을 설정할 것이다. 구조적 개발 방법론을 적용하여 시스템의 기능적 요구사항을 도출하고, 시스템 요구를 만족시킬 수 있도록 설정한 시스템의 주요 기능에 대하여 기술할 것이며, 개발해야 할 된 시스템의 구성도 및 시스템 운영 시 필요한 하드웨어 소프트웨어 제반 운영환경에 대하여 논의하고자 한다. 온라인 창업교육플랫폼을 개발함에 있어 가장 우선 검토해야 할 요건은 창업교육과정을 원하는 학생들과 교강사가 플랫폼에 간단하게 접근할 수 있도록 하는 것이다. 또한 교 강사들이 언제든 플랫폼을 통하여 시스템에 접근하여 학생의 교육과정 내용과 진도사항, 창업 관련 자료에 대하여 제공 받을 수 있도록 하며, 학생들이 교강사에게 멘토링 받고 싶은 내용이 있다면 플랫폼을 통해 멘토링이 가능하여야 할 것이다. 본 연구를 통하여 개발하는 온라인 창업 교육 플랫폼은 관리자, 학생, 교강사 등 구성원들의 요구사항을 청취하고, 이들의 요구를 정확히 분석하여 구성원들의 불편함을 해소할 수 있도록 개발하고자 한다. 플랫폼의 구성요소는 첫째, 온라인 창업 교육 플랫폼은 온라인 기반으로 구성하여 교강사와 학생들이 교육의 효율성을 위하여 공동으로 사용할 수 있는 사이트 공간을 제공할 필요가 있다. 둘째, 온라인 창업 교육 플랫폼의 주된 이용자는 창업 교육을 받는 학생과 창업교육을 하는 교 강사도 이를 관리하기 위한 전체 및 지역별 운영관리자도 존재해야 할 것이다. 셋째, 창업교육에 참여하 학생 및 교강사들의 컴퓨터 활용도의 차이가 있을 수 있을 것이다. 플랫폼은 비주얼하게 개발하여 학생 및 교강사가 쉽고, 부담 없이 접근할 수 있는 이용자 인터페이스를 채택해야 하며, 아울러 이해하기 쉬운 메뉴와 간결하게 구현해서 제공할 필요가 있으며, 이것은 온라인 창업교육 플랫폼 사용의 효율성을 제공하는 것이다. 학생들에게는 플랫폼 통하여 자신들의 창업 능력을 배양하여 학습에 도움이 되어야 하며, 교강사에게는 언제든 실시간으로 최신의 정보를 제공함으로써 플랫폼에 대한 신뢰성이 확보 될 수 있도록 설계 되어야만 창업교육의 효과를 극대화 할 수 있으며, 대학 등에서는 보다 안정적인 학생 관리에 최선을 다 할 수 있을 것이다.

• Economic and Environmental Geology
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• v.44 no.1
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• pp.59-70
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• 2011

The surface sediment distribution in a tidal flat in 2001 was compared with that of 2008 using high spatial resolution remote sensing images and a GIS-based analysis. Maps of the surface sedimentary facies for each time frame were induced by an IKONOS data acquired in February, 2001 and a KOMPSAT-2 data acquired in April, 2008 using an object-based classification method. The area ratio of each surface sedimentary facies were estimated, and the results were compared each other for deducing the change in the sedimentary facies during the time interval. The result showed that the percentage of grains larger than very fine sand (0.0625 mm) has increased considerably since the early 2000s in the Hwangdo tidal flat. Mud flat facies has decreased 5.81 % in the late 2000s compared with the early 2000s. However, mixed flat and sand flat have increased 4.46% and 2.14%, respectively. A field campaign also supported the result. This study showed that the monitoring of changes in the surface sedimentary facies in the tidal flat is possible through a GIS-based analysis using high spatial resolution remote sensing images.

• Journal of the Korean association of regional geographers
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• v.17 no.1
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• pp.40-57
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• 2011

A feng-shui map is a kind of map that features such propitious positions as fortune-bringing spots or ideal grave sites. The map is a representation of the most ideal natural terrains in terms of feng-shui perspectives. This study did research on two feng-shui maps registered on some genealogical tables in order to see how the map was drawn up. In addition, the detailed characteristics of landform expressions like the frame of the map, viewpoints, center-oriented mapping, water flow, mountain theories were delved into. The results of the research are as follows: the feng-shui maps for this research used the techniques of double scale and aerial view, described terrains with grave sites in their centers, and enlarged important terrains compared with surroundings for exaggeration purposes. In addition, other vital landforms not observed from grave sites were depicted with viewpoints moved and were represented in fine details. The part of mountain theories had the following points as their main subject matter: geographical locations, overall orientations of mountain ranges, topographical traits, grave seat directions and surrounding terrains.