• 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.

• Proceedings of the Korean Information Science Society Conference
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• 2001.04a
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• pp.592-594
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• 2001

본 논문은 절차지향 소프트웨어로부터 클래스와 상속성을 추출하기 위한 방법론을 제안한다. 본 논문에서 제안한 방법론은 모든 경우의 클래스 후보군과 그들의 상속성을 생성하여 클래스 후보군과 영역 모델 사이의 관계성과 유사 정도를 가지고 최고 또는 최적의 클래스 후보군을 선택하는데 초점을 둔다. 클래스와 상속성 추출 방법론은 다음과 같은 두드러진 특징을 가지고 있다: 정적(속성)과 동적(메소드)인 클러스터링 방법을 사용하고, 클래스 후보군의 경우는 추상화에 초점을 두며, m개의 클래스 후보와 n개의 클래스 후보 사이의 상속 관계의 유사도 측정 즉, 2차원적 유사도 측정은 m개의 클래스 후보와 n개의 클래스 후보 사이의 전체 그룹에 대한 유사도를 구하는 수평적 측정과 클래스 후보군들에서 상속성을 가진 클래스의 집합과 영역 모델에서 같은 클래스 상송성을 가진 클래스 집합사이의 유사도를 위한 수직적 측정방법이 있다. 이러한 방법론은 최고 또는 최적의 클래스 후보군을 선택하기 위해 제공학 전문가에게 광범위하고 통합적인 환경을 제시하고 있다.

• Journal of the Korea Society of Computer and Information
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• v.6 no.4
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• pp.38-44
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• 2001

The integration of concurrency and object-oriented programming paradigm has been a goal of researchers for over a decade. The concurrent object-oriented programming languages used for various concurrent applications development. However, concurrency and inheritance have conflicting characteristics, thereby inhibiting their simultaneous use without heavy breakage of encapsulation. This conflicting phenomenon is known as inheritance anomalies, have been limited in applicability and have not addressed all the issues that synchronization raises. In this paper, the behavior description equation is introduced for the solution for the conflicting phenomenon, between inheritance and object-based concurrency. As a result, it can solve the several inheritance anomalies and is not necessary to redefine method. Therefor, it offers flexible concurrency model with an emphasis on the reuse of both synchronization and function code.

• The KIPS Transactions:PartD
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• v.11D no.1
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• pp.153-162
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• 2004

Software development methodology using object-oriented analysis and design techniques for improving productivity and maintainability has acquired a substantial acceptance in both academia and industry as a fundamental paradigm. Enterprise Java Beans (EJB) is widely used in both academia and industry because it provides high unability and rapid application development. EJB supports object-oriented paradigm, but there are several things to consider when designing detail model of object-oriented model or implementing object-oriented model with EJB model. One of them is inheritance problem. In this paper, we classify the types of class inheritance which is shown upon in object-oriented model into three types and identify the problems which can happen when implementing the inheritance mechanism with EJB model. And this paper proposes three patterns for realizing the inheritance in EJB. Moreover, applicable patterns and guidelines for each object-oriented inheritance types for the proposed patterns are suggested.

• Journal of Digital Convergence
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• v.12 no.7
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• pp.95-101
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• 2014

In this study, we look at the current state of the inheritance system of family business in korea, you are trying to present a remedy for the activation of family business succession. The family business inheritance tax assistance benefits at the time, it is necessary to define the effect that offers the advantage of tax support to reflect correctly, the scope of its application subject property, easy to match the requirements of the family business succession is family business succession Small Business issue of effectiveness of the system has not emerged, there is a need to strengthen the requirements of family business succession that takes into account the reality of small and medium-sized enterprises. In addition, if you provide the inheritance tax deduction for the inheritance of the family business, only to inherit the family business of a substantial tax advantages help to move back, the provisions of the post-management is necessary.

• Journal of Korea Multimedia Society
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• v.9 no.3
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• pp.265-278
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• 2006

This paper presents a two-dimensional type inheritance hierarchy index(2D-THI) for XML databases. XML Schema is one of schema models for the XML documents supporting. The type inheritance. The conventional indexing techniques for XML databases can not support XML queries on type inheritance hierarchies. We construct a two-dimensional index structure using multidimensional file organizations for supporting type inheritance hierarchy in XML queries. This indexing technique deals with the problem of clustering index entries in the two-dimensional domain space that consists of a key element domain and a type identifier domain based on the user query pattern. This index enhances query performance by adjusting the degree of clustering between the two domains. For performance evaluation, we have compared our proposed 2D-THI with the conventional class hierarchy indexing techniques in object-oriented databases such as CH-index and CG-tree through the cost model. As the result of the performance evaluations, we have verified that our proposed two-dimensional type inheritance indexing technique can efficiently support the query Processing in XML databases according to the query types.

• 주택과사람들
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• s.221
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• pp.90-91
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• 2008

재산을 상속하거나 증여할 때 부동산 가격을 어떻게 평가하는지 궁금해하는 사람들이 많다. 당초 취득한 가격과 현재의 공시 가격, 거래 시세가 크게 차이날 때 무엇을 기준으로 삼을지 평가하는 방법에 대해 알아보자.

• Proceedings of KHEA Conference
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• 2001.04a
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• pp.104-104
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• 2001

• Proceedings of KHEA Conference
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• 2001.04a
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• pp.137-137
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• 2001

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2002.05a
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• pp.485-489
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• 2002

The concepts from OOP have been integrated in a concurrency, leading to the emergence of concurrent OOP. Concurrency of concurrent OOP and various model technique of OOP language are integrated had been proposed. Concurrent programming and OOP technique unite that can gain various kinds advantage to develop concurrency application program. There have been a number of models proposed for integrating concurrency and OOP However, concurrency and inheritance are two paradigms which are difficult to combine in a suitable manner. The inheritance anomaly is the conclicted phenomena, which occurs only when concurrency is integrated with inheritance. The inheritance anoay is referred to as the serious difficulty in integrating inheritance and concurrency in a simple and efficient manner within a concurrent OOP. Concurrency and inheritance with integrated that Drop reusability of object remarkably and require re-justice of code that is inherited in subclass. So concurrency and inheritance with integrated Collision that happen between two special qualitys or Interference phenomenon is inheritance anomaly. Effect of inheritance anomaly minimum Much study findings announced about access method to improve code reusability. Wish to approach in paper that is division by synchronization code and method code to solve interference problem between and concurrency.