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A Study on the Enhancing of the Global Competitiveness of the Services of Tax, Law, and Accounting - Focusing on Multi-Disciplinary Practices(MDP) - (조세·법률·회계 서비스의 국제경쟁력 제고 방안 - 이종자격사간 동업(MDP)을 중심으로 -)

  • Son, Yun;Lee, Hak-loh
    • International Commerce and Information Review
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    • v.19 no.4
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    • pp.53-74
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    • 2017
  • There have been growing concerns that Korea's products keep losing their international competitiveness. It is necessary to restore strong muscles of manufacturing sectors. Together, efforts must be made to strengthen the competitiveness of service sector. While wide consensus has been reached on the necessity that Korea's service sector needs overhaul for stronger global competitiveness, it is rather difficult to witness any remarkable improvements. Insufficient performances might result from the protection of the captive markets by the interested parties. The research starts from the proposition that the introduction of MDP will bring down the barriers between the segmented services and promote competition. We provide theoretical analyses and report better performances of major countries which introduced MDP in their soils. Considering the reality, we propose that in the foreseeable future, a MDP in the areas of tax, law and accounting be introduced in Korea because these areas seem to create least conflicts of disciplinary duties due to public purposes. Broader MDPs in other areas may take some more time. There exist, however, some limitations. As MDP has not been officially introduced in Korea, it is almost impossible to directly compare the performances between the pre- and post-MDP in Korea. Data scarcity of business performances of companies also limits the study.

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An Information Gifted Characteristic Based on Alan Turing's Biography (앨런 튜링의 전기로 본 정보 영재성)

  • Park, Jieun;Kim, Kapsu
    • Journal of The Korean Association of Information Education
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    • v.20 no.4
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    • pp.375-386
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    • 2016
  • Research of information gifted analysis through the adult gifted electrical of information field is not nearly done. Therefore, there is a need for a study to analyze the information gifted property through the life of adult talent. In the present study, the 'Alan Turing' who left the achievements in the field of information was chosen to study. And analyzed the biographies of Alan Turing in the content analysis method was used to derive the factor of information gifted property. As a result, it was found that it contain twelve factors to information gifted of the two regions of Alan Turing. The information special education for extending the gifted of information that is exposed in various forms, there is a need to provide a curriculum that can extend the capabilities of mathematics and science education methods, long-term and multilateral it is necessary to determine the tools and good sense of the information talent teacher that can be to determine the information gifted. Based on this understanding, in future studies, to determine the elementary school information gifted, various information gifted either present were present as may be a substantial aid targeting a map information gifted of the factor analysis, there is a need to be sustained process of information gifted expression of adult information gifted in the direction of a more systematic analysis.

Petrogenetic Study on the Foliated Granitoids in the Chonju and the Sunchang Area(I) -In the Light of Petrochemical Properties- (전주 및 순창지역에 분포하는 엽리상화강암류의 성인에 대한 연구(I) - 암석지화학적 특성을 중심으로 -)

  • Na, Choon-Ki;Lee, In-Sung;Chung, Jae-Il
    • Journal of the Korean earth science society
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    • v.18 no.6
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    • pp.480-492
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    • 1997
  • In order to understand the processes involved in the petrogenesis and the differentiation of the primary magma spectrum, a petrological and geochemical properties were investigated for the Chonju and the Sunchang foliated granites, which are located in the southwestern part of the Okchon zone and extends up to the northwestern boundary of the Ryongnam massif as two subparallel batholiths. Major element analyses show that the Chonju and Sunchang foliated granites are classified petrologically into a weakly to strongly peraluminous or calc-alkaline, but do not fit neatly into either of the I/S-type or magnetite/ilmenite-series classification schemes for granites, although the I-type and magnetite-series characteristics seem to be predominant based on the major element chemistry. In normative compositions, the Chonju granite is petrographically evolved from granodiorite to granite, whereas the Sunchang granite is from granodiorite to quartz monzodiorite. It seems to suggest a difference of the magmatic evolution processes such as crustal assimilation and/or fractional crystallization in magma. The REE patterns of both batholiths show high similarity and strongly fractionated REE distributions which show high $(Ce/Yb)_N$ ratios and little or no Eu anomalies. These REE patterns correspond broadly to those seen in the pre-Cretaceous granitoids of Korea. Apparently, the evidences obtained from the bulk compositions strongly suggest that the two foliated granitoids were formed by partial meltings of a relatively restricted and similar, may be common, source material which contains a continental crust component having an igneous composition, and have undergone a similar magmatic differentiation processes.

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Study on the Characteristics of Media Environment of MRS (혼합현실공간(MRS)의 미디어환경 특성연구)

  • Han, Jung-Yeob;Ahn, Jin-Keun
    • The Journal of the Korea Contents Association
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    • v.10 no.11
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    • pp.169-179
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    • 2010
  • In these days, space design is evolving to the mixed reality space where fused on-line and off-line. But, standard and measure of mixed reality space has not been suggested and there has been little research about media environment and expression method as a mixed system either. That's why here I suggest four media environments and their characteristics that act not only as a critical point in the mixed reality space based on ubiquitous technology but also as a standard for spatial discerning. 1) Real space that is a media environment only seen by human visual and tactical sense is evolving using expression methods like new materials based on digital technology and LED. 2) Augmented reality space is a media environment using information instruments is expressed with diverse 2D and 3D contents. 3) Cyber Space is a environment depends totally on media instruments is produced by perfect graphic information without any spatial and physical limitations. 4) Augmented cyber space is realized only through the displays in cyber studio and is a space where real objects and graphic information are mixed. Depending on the purpose of the experience, media environment and expressional characteristics of mixed reality space can be fused, blended, and mixed, and that can be realized to the intelligent information space where one can experience without spatial, visual, informational limitations. In the future, studies on physical characteristics of contents according to the media environment characteristics are necessary.

Rapid Gas Chromatographic Screening of Vegetable Oils for Free Fatty Acids (기체크로마토그래피법에 의한 식물성 유지내 유리 지방산의 신속한 스크리닝)

  • Kim, Jung-Han;Kim, Kyoung-Rae;Chai, Jeong-Young;Oh, Chang-Hwan;Park, Hyung-Kook
    • Korean Journal of Food Science and Technology
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    • v.25 no.4
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    • pp.373-378
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    • 1993
  • A rapid gas chromatographic profiling method for the simultaneous analysis of free fatty and other acids was applied to vegetable oils. Oil samples were dissolved in dichloromethane and the free acids were extracted with saturated $NaHCO_3$ solution. The aqueous extract was acidified and then loaded onto the Chromosorb P column for the extraction. The acids were eluted with diethyl ether selectively from Chromosorb P column and were treated with triethylamine to prevent the losses of volatile acids. Several long chain fatty acids were detected from soybean oil, rice-bran oil, sesame oil and perilla oil. Various organic acids including odd number fatty acids were detected in crude oil, especially sesame oil. Arachidic acid from perilla oil and vanillic acid from sesame oil, which were not reported before were detected. The content ratio of free linoleic acid to oleic acid was $1.02{\sim}1.18$, which was similar to the reported data. When the GC profile of organic acids were simplified to their corresponding retention index spectra of bar graphical forms, they presented characteristic pattern of each vegetable oil that can be quickly recognized.

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Production of Extracellular Lipid by Rhodotorula graminis SW 214 (Rhodotorula graminis SW 214의 세포외 지방질 생산에 관한 연구)

  • Kim, Sung-Yeun;Kough, Kyoung;Park, Sung-Oh
    • Korean Journal of Food Science and Technology
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    • v.25 no.6
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    • pp.794-800
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    • 1993
  • A lipid producing yeast was screened from leaves of Albabiscus and was identified as a Rhodotorula graminis SW 214. During the shakining incubation of 8 days at $25^{\circ}C$, the yeast produced extracellular lipids of 7.3g/l of the media. The relative concentration of carbon and nitrogen sources in the media influenced the extracellular lipid production greatly. When with nitrogen sources in the media were almost exhausted for growth of the yeast the sufficient carbon sources, the lipid production proceeded vigorously. Eight days of batch cultivation with 8% glucose, 2.5g/l of yeast extract, $KH_{2}PO_{4}(1g/l)\;MgSO_{4}\;(0.2g/l)$ and pH 6 gave maximum biomass and extracellular lipid production of 8.05g/l and 8.89g/l, respectively. The acid value, saponificatio value, the iodine value, ad the unsaponifiable matter of the extracellular lipids of Rhodotorula graminis SW 214 were 2.6, 534, 5.1 and 2.4, respectively. Lipid was constituted 75.2% triglyceride, 5.9% free fatty acid, 10.8% phospholipid, 4.9% esterified sterol and 3.3% free sterol. Major fatty acids found were 3-hydroxypentadecanoate, 3-hydroxyhexadecanate, trans-9-octadecanate, cis-9-hexadecanate (hydroxy palmitic), 15-methylhexadecanate (oleic), 18-methylno-nadecanate, octadecanate (stearic) and 3-hydroxytridecante.

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Learning-based Detection of License Plate using SIFT and Neural Network (SIFT와 신경망을 이용한 학습 기반 차량 번호판 검출)

  • Hong, Won Ju;Kim, Min Woo;Oh, Il-Seok
    • Journal of the Institute of Electronics and Information Engineers
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    • v.50 no.8
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    • pp.187-195
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    • 2013
  • Most of former studies for car license plate detection restrict the image acquisition environment. The aim of this research is to diminish the restrictions by proposing a new method of using SIFT and neural network. SIFT can be used in diverse situations with less restriction because it provides size- and rotation-invariance and large discriminating power. SIFT extracted from the license plate image is divided into the internal(inside class) and the external(outside class) ones and the classifier is trained using them. In the proposed method, by just putting the various types of license plates, the trained neural network classifier can process all of the types. Although the classification performance is not high, the inside class appears densely over the plate region and sparsely over the non-plate regions. These characteristics create a local feature map, from which we can identify the location with the global maximum value as a candidate of license plate region. We collected image database with much less restriction than the conventional researches. The experiment and evaluation were done using this database. In terms of classification accuracy of SIFT keypoints, the correct recognition rate was 97.1%. The precision rate was 62.0% and recall rate was 50.2%. In terms of license plate detection rate, the correct recognition rate was 98.6%.

Preparation of Oligosaccharides from Microcrystalline Cellulose by Acetolysis (미소결정성(微少結晶性) 섬유소(纖維素)의 가(加)아세트산분해(酸分解)에 의한 과당류(寡糖類)의 조제(調製))

  • Choi, Woo Young
    • Korean Journal of Agricultural Science
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    • v.10 no.2
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    • pp.365-370
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    • 1983
  • Cellooligosaccharides were prepared from microcrystalline cellulose by acetolysis, deacetylation, and chromatographic fractionation, to determine the optimum time of treatment with acetolysis mixture. The fractionation was accomplished by ethanol-water gradient elution on chromatographic column composed of stearic acid-treated mixture of charcoal and Celite. The amount of initial acetolysis product was increased with the reaction period, however, the acetylated mixture of longer reaction period appeared to contain the greater bulk of methanol-insoluble material. Better yields of most of oligosaccharides were obtained with 3-hr acetolysis. When the reaction time was extended to 4-hr, yields of shorter chain oligosaccharides increased at the expense of the The yields obtained with 3-hr acetclys is from 68.2g of Sigmacell Type 19 were : cellotriose, 1.36g(2.0%) ; -tetraose, 1.64g(2.4%) ; -pentaose, 1.16g(1.7%) ; -hexaose, 0.82g(1.2%) ; and -heptaose, 0.21g(0.3%).

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Magnetic Flux Leakage based Damage Quantification of Steel Bar (누설자속기법을 이용한 강봉의 손상 정량화 기법)

  • Park, Jooyoung;Kim, Ju-Won;Yu, Byoungjoon;Park, Seunghee
    • Journal of the Computational Structural Engineering Institute of Korea
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    • v.30 no.1
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    • pp.63-70
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    • 2017
  • In this paper, a magnetic flux leakage(MFL) based steel bar damage detection was first researched to quantify the signals from damages on the wire rope. Though many researches inspecting damages using a MFL method was proceeded until the present, the researches are at the level that diagnose whether damages are or not. This has limitation to take measures in accordance with the damage level. Thus, a MFL inspection system was modeled using a finite element analysis(FEM) program dealing with electromagnetism problems, and a steel bar specimen was adopted as a ferromagnetic object. Then, an experimental study was also carried out to verify the simulation results with a steel bar which has same damage conditions as the simulation. The MFL signals was nearly not affected by the increase of the inspection velocity, and the magnitudes of the signals are not identical according to the change of the defect width even the defects have same depth. On the basis of the analysis, the signal properties from the damages were extracted to classify the type of damages, and it could be confirmed that classification of damages using extracted signal properties is feasible.

Neoproterozoic A-type Volcanic Activity within the Okcheon Metamorphic Belt (옥천변성대 충주지역의 신원생대 A-형 화산활동)

  • Koh Sang-Mo;Kim Jong-Hwan;Park Kye-Hun
    • The Journal of the Petrological Society of Korea
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    • v.14 no.3 s.41
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    • pp.157-168
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    • 2005
  • Trachytic rocks among the bimodal metavolcanic rocks of the Gyemyeongsan Formation and adjacent areas are investigated. Some rocks reveal very high content of iron and most rocks show very high abundances of rare earth elements and high field strength elements. Most rocks show significant Eu negative anomaly, which can be interpreted as the result of plagioclase fractionation. Lack of noticeable Nb negative anomaly indicates not-involvement of crustal material in their generation, which excludes the arc environment or remelting of continental crust from their genetic process. Metatrachytes of the Gymyeongsan Formation are plotted within the within-plate environment of the tectonic discrimination diagram utilizing immobile high field strength element Nb and Y. They also show typical characteristics of A-type magma, such as high Ga content. Considering their affinity to Al-type of Eby (1992) and their age of 750 Ma (Lee et al., 1998), they seem to have been produced by the differentiation of mantle-derived within-plate magmatism at the rift, related with the separation of Neoproterozoic supercontinent Rodinia. Possible connection of Gyemyeongsan and Munjuri Formations of the Okcheon metamorphic belt, at least part of them, to the Cathaysia block of South China during the Neoproterozoic is strongly suggested.