• Journal of Venture Innovation
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• v.3 no.1
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• pp.165-182
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• 2020

This research shows solutions for relieving the reversibility of the VAT system, and the solutions will be reviewed with current issues about supporting welfare. The Followings provide practical implementing solutions for each issue. Since the VAT is taxed for all goods and services as a general consumption tax, it is efficient tax policy for resource allocation comparing to income tax. On the other hand, because of the reversibility of the tax burden is also treated as a non-effective tax system for fair taxation. Even it is a non-effective tax system, the VAT system takes the most portion from the total national tax. In South Korea economic system, it is hard to raise the VAT rate because the economic effects are tremendous. For the long-term, the possibility of increasing the VAT rate is unavoidable, considering the economy, society, environment and energy, and aging. Therefore, a variety of substituted policies for the reversibility should be covered once there is a conference for the increase in the VAT rate. This research provides foundational solutions by acknowledging the reversibility of the tax burden in terms of the effective value-added tax rate. The followings are four solutions. First, it is required to adjust the duty-free system for relieving the reversibility and expand the tax-free system as well as individual consumption tax items. Second, The relief of reversibility should be worked by imposing higher the tax rate for high-income people' goods and services. Third, the adjustment of the duty-free system could be considered due to relieve the reversibility of the VAT. Last, it is considered to adjust of the simplified taxation system because the simplified taxation system is seriously against the tax-transfer principles.

• 한국사회정책
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• v.25 no.4
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• pp.163-198
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• 2018

This study analyzed the change of the Korean welfare regime during the conservative government. It is clear that the welfare expanded during the conservative government, but this expansion was the process of realizing the constraint of expansion that reduces future welfare expenditure in Korea. In addition, as the public welfare centered on social insurance expanded after 10 years of liberal government, the backward selectivity of the Korean welfare regime strengthened in the conservative administration. Expanding social insurance itself does not reinforce the backward selectivity of the Korean welfare regime. However, the industrial structure created by the export-led growth system has intensified the fragmentation of the labor market, and expanding social insurance designed based on regular workers under these conditions has forced the backward selectivity of the social security system. It is for this reason that the backward selectivity has been reinforced during the conservative government.

• KDI Journal of Economic Policy
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• v.9 no.4
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• pp.119-136
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• 1987

재산세(財産稅)의 소득분배효과(所得分配效果)는 무엇보다도 재산세(財産稅)의 부담이 최종적으로 누구에게 귀착(歸着)되는가에 좌우된다고 할 수 있다. 본(本) 논문(論文)에서는 재산세귀착(財産稅歸着)에 관한 전통적(傳統的) 견해(見解)와 새로운 견해(見解)를 검토하고 각 견해에 입각하여 소득10분위별(所得10分位別) 재산세실효세율(財産稅實效稅率)을 산출하였다. 그 결과 우리나라 재산세(財産稅)는 전통적(傳統的) 견해(見解)의 경우 대체로 역진성(逆進性)을, 새로운 견해(見解)의 경우 일부 저소득계층(低所得階層)을 제외하고는 누진성(累進性)을 갖는 것으로 나타났다. 또한 재산세(財産稅)의 소득분배효과(所得分配效果)는 그 전가방향 및 크기뿐 아니라 재산(財産) 종류별(種類別) 규모별세율(規模別稅率)의 차이, 재산세비과세(財産稅非課稅) 및 감면규정(減免規程), 재산평가방법(財産評價方法) 등 재산세제도(財産稅制度) 및 그 운영방법(運營方法)에도 직접적으로 의존한다. 본고(本稿)에서의 검토결과(檢討結果)에 따르면 우리나라의 재산세(財産稅)는 명목세율(名目稅率)과 비과세(非課稅) 및 감면규정면(減免規程面)에서는 대체로 누진성(累進性)을, 재산평가방법면(財産評價方法面)에서는 다소 역진성(逆進性)을 갖는다는 잠정적(暫定的)인 결론(結論)을 내릴 수 있다.

• Korean Journal of Social Welfare
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• v.10
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• pp.60-83
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• 1987

• Journal of the Korean Institute of Intelligent Systems
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• v.26 no.2
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• pp.127-134
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• 2016

This paper presents a robust control of a reaction wheel inverted pendulum. To this end, a mathematical model is derived using physical laws, and then parameters in the model are identified as well. Based on the model, a robust position control is designed, which consists of two parts: swing-up control using passivity and robust stabilization control using LMI (Linear Matrix Inequality). When the pendulum starts to move, the swing-up control is applied. If the position of the pendulum is near the desired upright position, the control is switched to the robust stabilization control. This robust control is employed in order to deal with the uncertainties in the inertia of the pendulum dynamics. The performance of the proposed control scheme is validated not only simulation but also real experiment.

• Journal of the Korean Institute of Intelligent Systems
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• v.23 no.3
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• pp.268-274
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• 2013

Any new method for controlling a nonlinear system has widely been reported. An inverted pendulum system has typically been used as a target system for demonstrating its usefulness. In this paper, we propose an algorithm to control a flexible joint cart based inverted pendulum system. Two carts are connected with a spring and one is a driving cart and the other is no driving cart with a pole. We here present a system modeling and a good fuzzy logic based control algorithm. We also introduce LQR (Linar Quadratic Regulator) technique for reducing the number of control variables. By using this technique, the number of input variables for a fuzzy logic controller is become only two not six. So the computational complexity is largely reduced. Moreover, a two-input fuzzy logic controller has a control rule table with a skew-symmetric property. And it will lead the design of a single-input fuzzy logic controller. In order to demonstrate the usefulness of the proposed method and prove the superiority of the proposed method, some computer simulations are presented.

• Proceedings of the KIEE Conference
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• 2008.07a
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• pp.1803-1804
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• 2008

이 논문에서는 임의의 크기를 가진 외란과 모델 불확실이 포함된 2관성계 시스템의 강인 제어기를 설계하고자 한다. 제안된 제어기는 역진 제어 기법을 사용하여, 2-관성계 시스템의 제어하고자 하는 상태 변수의 궤적과 공칭 궤적 사이의 오차를, 정상 상태에서뿐만 아니라 과도 상태에서도 임의의 크기로 줄일 수 있도록 설계될 것이다. 또한 비선형 제어 기법의 일종인 역진 제어 기법을 사용하였지만, 제시된 제어기의 구조는 시불변 선형 상태 궤환(state-feedback) 및 앞먹임(feedforward)의 구조를 가지게 되어 산업용 로봇에 적용될 수 있다는 장점을 가지고 있다. 실제로 이 논문에서는 제어기의 안정성에 대한 증명뿐만 아니라, 실제 로봇에 적용한 결과가 포함될 것이다.

• Journal of Korea Port Economic Association
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• v.29 no.2
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• pp.1-17
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• 2013

This paper aims to review the fairness of carriers' incentive schemes at Gwangyang port in 2010 and to show the desirable incentive allocation rules using the proportional and egalitarian rules under cooperative game theory. The carriers' incentive schemes at Gwangyang port in 2010 did not meet the no-envy and the efficiency, and satisfy the symmetry axiom. According to the research findings, the equal surplus method satisfies the axioms of equity, efficiency, symmetry, and progressivity. However, the uniform losses method meets the axioms of equity, efficiency, symmetry, and regressivity. We use a single allocation criterion of the total throughput to show the regressivity and the symmetry principles into the incentive scheme instead of using multiple criteria such as total throughput, increased volume, and coastal volume. The uniform losses method based on the total throughput can distribute the incentive amount according to the intent of the incentive schemes. Hence, we need to establish a rationing system to allocate reasonably the total amount of different types of incentives, avoiding the temptation to adjust the volume shipped between the ports of carriers considering the efficiency of allocation.

• Journal of the Korean Institute of Intelligent Systems
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• v.20 no.5
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• pp.652-658
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• 2010

This paper presents the implementation and control of a two wheeled mobile robot(TWMR) based on a balancing mechanism. The TWMR is a mobile inverted pendulum structure that combines an inverted pendulum system and a mobile robot system with two arms instead of a rod. To improve robustness due to disturbances, the radial basis function (RBF) network is used to control an angle and a position at the same time. The reference compensation technique(RCT) is used as a neural control method. Experimental studies are conducted to demonstrate performance of neural network controllers. The robot are implemented with the remote control capability.

• Proceedings of the KIEE Conference
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• 2009.07a
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• pp.2039_2040
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• 2009

본 논문은 리세트(reset) 제어이론과 상태궤환 안정성 기법을 이용하여 회전식 역진자 시스템의 강인제어시스템을 제안한다. 우선 복잡한 비선형 역진자 시스템을 평형점에서 선형화한 후 상태궤환기법을 이용하여 안정한 모델을 구성한다. 이 선형시스템 모델에서 발생할 수 있는 시스템 섭동으로 인한 실시간 제어오차를 보상하기 위한 리세트 제어알고리즘을 보조제어시스템으로 추가한다. 컴퓨터 시뮬레이션을 통해 제안한 제어 알고리즘의 타당성 및 성능의 개선정도를 분석한다.