• 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.

• Journal of Arbitration Studies
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• v.16 no.1
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• pp.343-373
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• 2006

지적재산권의 속지주의 원칙에 따라 전통적으로 지적재산권의 침해에 있어서 결과의 발생이 없는 행위지를 침해지로 인정하지 않았다. 어문과 예술작품을 보호하기 위해 1886년 체결된 베른협약(Berne Convention for the Protection of Literary and Artistic Works) 제5조 제1항은 저작자가 베른협약에 따라 보호되는 저작물에 관하여 본국 이외의 동맹국에서 각 법률이 현재 또는 장래에 자국민에게 부여하는 권리 및 이 협약이 특별히 부여하는 권리를 향유한다고 규정하여 내국민대우원칙을 천명하고 있다. 또한 베른협약 제5조 제2항은 저작권의 보호와 향유는 저작물의 본국에서 보호가 존재하는 여부와 관계가 없이, 보호의 범위와 저작자의 권리를 보호하기 위하여 주어지는 구제의 방법은 오로지 보호가 주장되는 국가의 법률의 지배를 받는다라고 규정하여 저작권 침해가 발행한 국가의 법률의 적용을 명시하고 있다. 인터넷과 무선통신 기술의 발달은 저작물을 디지탈 형식으로 실시간에 전세계에 배포하는 것을 가능하게 하였다. 특히 저작물의 인터넷상에서의 배포는 다국적 저작권 침해행위를 야기하여, 저작권자가 다수의 국가에서 저작권 침해소송을 제기하여 판결을 집행하는 것이 필요하게 되었다. 헤이그국제사법회의(Hague Conference on Private International Law)에서 1992년부터 논의되어 온 민사 및 상사사건의 국제재판관할과 외국판결에 관한 협약(Convention on Jurisdiction and Foreign Judgment in Civil and Commercial Matters)에서 채택된1999년의 예비초안(preliminary draft) 및 2001년 외교회의에서 수정된 잠정초안(Interim text) (이하 헤이그 협약 )은 저작권자가 저작권침해행위가 발생한 각 국가에서 저작권 침해행위를 금지하는 소송을 제기할 필요없이, 동 협약의 한 가맹국가의 법원의 저작권침해금지판결을 다른 가맹국가에서도 집행할 수 있는 가능성을 제시해 주는데 의미가 있다. 헤이그 협약 제10조는 불법행위(torts)에 관한 일반적인 재판관할에 관한 규정을 두고 있으며, 저작권침해에 관한 분쟁은 동 조항의 적용을 받는다. 제10조에 의해 당사자는 가해행위지 국가의 법원 또는 결과발생지 국가의 법원에서 소송을 제기할 수 있다. 결과발생지의 경우 제10조 1항 (b)는 피고가 자신의 행위가 본국의 법규에 비추어 동일한 성격의 손해를 초래할 수 있다라고 합리적으로 예견할 수 없었던 경우에 본 조항의 적용을 배제하고 있다. 인터넷을 통한 저작권침해의 경우, 피고가 자신의 국가의 법규하에서 합법적으로 저작물을 웹사이트에 게시하였으나, 그 행위가 다운로딩이 행해진 국가에서 불법인 경우, 피고는 저작권침해를 예견할 수 없었으므로 이에 문제가 제기된다. iCrave TV사건에서, 피고인 캐나다회사가 미국 및 캐나다에서 방송되는 텔레비젼 방송 프로그램을 자신의 웹사이트에 게시하여 이용자들로 하여금 컴퓨터를 통하여 방송을 재시청 할 수 있도록 하였는데 이는 캐나다에서 합법인 반면에 미국에서는 저작권 침해에 해당한다. 피고는 방송 프로그램을 인터넷상에서 재방송하는 것은 캐나다법상 합법이므로 저작권침해를 예견할 수 없었다고 주장하면서, 해당 사이트에 오직 캐나다 거주자만의 접속을 허용하고 미국 거주자의 접속을 제한하는 일련의 Click-Wrap 계약과 스크린 장치를 제공하였다고 주장하였다. 본 사건 피고의 주장을 받아들인다고 가정할 때, 제10조 1항(b)에 의해 원고는 결과발생지인 미국법원의 재판관할을 강제할 수 없을 것이다. 지적재산권을 둘러싼 분쟁에 관한 재판관할과 국제법상의 판결의 승인 및 집행의 통일성을 기하기 위하여 2001년 1월 세계지적재산권기구(World Intellectual Property Organization)가 제안한 WIPO 협약초안(Draft Convention on Jurisdiction and Recognition of Judgments in Intellectual Property Matters)은 헤이그 협약이 재판관할과 판결의 승인 및 집행에 대한 일반적인 접근을 하고 있는 점에 반하여 지적재산권자의 보호라는 측면을 고려하여 지적재산권침해소송에 국제재판관할권을 규정하고 있다. WIPO 협약초안 제6조는 저작권자가 저작권 침해를 막기 위한 합리적인 조치를 취한 국가에서 저작권 침해소송을 피할 수 있다고 규정하고 있다. 따라서 본 조항에 의할 경우, iCrave TV사건의 피고는 미국에서의 저작권 침해소송을 회피할 수 있을 것이다. 이상과 같이 헤이그 협약이 외국판결의 승인 및 집행을 가능하게 하고 있음에도 불구하고, 외국법원의 판결이 다수의 가맹국가에서 집행되지 못하는 가장 큰 장애는 대다수의 국가들이 외국법원의 판결이 공서양속(Public Policy)에 반하는 경우 판결을 승인하지 않는 예외규정을 두고 있기 때문이다. 미국의 경우, Uniform Recognition Act와 Restatement(Third) of Foreign Relations에 따른 공서양속의 예외규정(Public Policy exception)은 외국법원의 판결의 승인을 부인하는 근거가 된다. Yahoo! 사건에서 Yahoo! Inc.의 옥션 사이트를 통해 독일 나치 소장물의 판매가 이루어졌는데, 프랑스 형법상 이는 범죄행위에 해당하므로, 프랑스 법원은Yahoo! Inc.에게 프랑스 이용자가 당해 옥션 사이트에 접속할 수 없도록 모든 가능한 조치를 취할 것을 명하였다. 이에 미국 법원은 프랑스 법원의 판결은 Yahoo! Inc.의 미국헌법 제1 수정(First Amendment)의 언론의 자유(freedom of speech)에 반하므로 판결의 집행을 거부하였는데 이는 공서양속의 예외규정을 보여주는 예이다. 헤이그 협약 제28조와 WIPO 협약초안 제25조 또한 공서양속의 예외규정을 두고 있다. 본 논문은 인터넷과 통신기술의 발달로 야기되는 다국적 저작권 침해사건에서 한 국가의 법원의 저작권 침해금지판결이 다수의 국가에서 승인 및 집행될 수 있는 능성을 헤이그 협약과 WIPO 협약초안 및 미국판결을 중심으로 살펴보았다. 국제적으로 통일된 저작권법이 존재하지 않고 외국 판결의 승인을 부인하는 예외조항과 외국판결의 집행에 관한 각국의 이해관계와 준거법의 해석이 다른 현시점에서 지적재산권의 속지주의를 뛰어넘어 외국법원의 판결을 국제적으로 집행하는 것은 다소 어려움이 있어 보이나 국제적인 집행가능성의 열쇠를 제시하는 헤이그 협약과 장래의 국제조약에 그 기대를 걸어볼 수 있겠다.

• Proceedings of the Korea Contents Association Conference
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• 2006.11a
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• pp.322-326
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• 2006

Though human being has ability to percept a full colored vision, the technology of early photography only can produce black and white images. For cinema filming imagery also captured mono tone with black and white, until developed a color film technology. The desire for presenting color imagery and the technique for producing film and color ink, photography and print utilize color on it with noticeable color impact to viewers. It, however, abusing fun colors image each and every printed and filmed imagery, the freshness of eye catching power diminished now. On contrast, color becomes black and white or partially used for making discrepancy among full colored images. This image detected commercial and music video, and it spread to film. To use those bleached color images is for evoking a nostalgia and a visual differentiation. Especially, it can be provocative images brought to audience with that. such as "Anycall", "Dimchae" for CF, and "Schindler's list," and "Sin city" for movie. It is hard to investigate on the color studies for partially used images. Therefore, this study is to research that through CF and film, base on it, to investigate the application for this image. To collect data from survey, it will be established a basic concept for understanding the partial color applying.

• Korean Journal of Construction Engineering and Management
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• v.1 no.2 s.2
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• pp.98-107
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• 2000

Increased use of computers in AEC (Architecture, Engineering and Construction) has expanded the amount of information gained from CAD (Computer Aided Design), PMIS (Project Management Information System), Structural Analysis Program, and Scheduling Program as well as making it more complex. And the productivity of AEC industry is largely dependent on well management and efficient reuse of this information. Accordingly, such trend incited much research and development on ITC (Information Technology in Construction) and CIC (Computer Integrated Construction) to be conducted. In exemplifying such effort, many researchers studied and researched on IFC (Industry Foundation Classes) since its development by IAI (International Alliance for Interoperability) for the product based information sharing. However, in spite of some valuable outputs, these researches are yet in the preliminary stage and deal mainly with conceptual ideas and trial implementations. Research on unveiling the process of the IFC application development, the core of the Design Information management system, and its applicable plan still need be done. Thus, the purpose of this paper is to determine the technologies needed for Design Information management system using IFC, and to present the key roles and the process of the IFC application development and its applicable plan. This system play a role to integrate the architectural information and the structural information into the product model and to group many each product items with various levels and aspects. To make the process model, we defined two activities, 'Product Modeling', 'Application Development', at the initial level. Then we decomposed the Application Development activity into five activities, 'IFC Schema Compile', 'Class Compile', 'Make Project Database Schema', 'Development of Product Frameworker', 'Make Project Database'. These activities are carried out by C++ Compiler, CAD, ObjectStore, ST-Developer, and ST-ObjectStore. Finally, we proposed the applicable process with six stages, '3D Modeling', 'Creation of Product Information', 'Creation and Update of Database', 'Reformation of Model's Structure with Multiple Hierarchies', 'Integration of Drawings and Specifications', and 'Creation of Quantity Information'. The IFCs, including the other classes which are going to be updated and developed newly on the construction, civil/structure, and facility management, will be used by the experts through the internet distribution technologies including CORBA and DCOM.

• Development and Reproduction
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• v.4 no.2
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• pp.161-173
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• 2000

The aim of this study was to assess the effect of the frequency of the L$N_2$ infusion on the ultrastructure, metabolism and development of the embryo after freezing and thawing by computerized cell freezer. Two-cell embryos of ICR mouse were randomly allocated into fresh (control), high-frequency freezing (group 1) and low-frequency freezing (group 2). For fresh and frozen-thawed intact 2-cell embryos, total ceil number in the blastocyst was counted by fluorescent microscope after Hoechst 33258 staining. Relative amount of $H_2O$$_2$ was measured by DCHFDA. Intracellular location and membrane potential of the mitochondria were evaluated by staining with rhodamine 123 and JC-1. The structure of actin filament was also evaluated by confocal microscope. DNA fragmentation was assessed by TUNEL method after development into blastocyst. The survival rate of intact embryo was higher in group 1 than group 2 (50.7％ vs. 34.6％ respectively, p<0.05). The blastocyst developmental rate was significantly low in group 2 (86.7％, 76.7％ vs. 44.0％ for control, group 1 and group 2 respectively, p<0.05). Total cell number in the blastocyst was also significantly lower in group 2 than control (79.5$\pm$12.9, 71.6$\pm$8.0, and 62.5$\pm$4.7 for control, group 1 and group 2 respectively, p<0.05). The relative amount of $H_2O$$_2$ was higher in group 2 than other groups (15.3$\pm$3.0, 16.6$\pm$1.6 vs. 23.4$\pm$1.8, p<0.05). After JC-1 staining, relative intensity of mitochondria with high membrane potential was significantly lower in group 2 than control and group 1 (17.2$\pm$3.8, 17.4$\pm$1.3 vs. 13.2$\pm$2.0, p<0.05). In group 2, partial deletion and aggregation of the actin filament was found. DNA fragmentation rate was also hieher for group 2 versus other groups (30.8％, 36.0％ vs. 65.6％, p<0.05). The frequency of the L$N_2$ infusion is an important factor for the development of frozen-thawed mouse embryo. High-frequency infusion may prevent damages of cytoskeleton and mitochondria in the embryo probably by preventing the temperature fluctuation during dehydration phase. We speculate that the application of high-frequency infusion method in human embryo may be promising.

• The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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• v.6 no.2
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• pp.81-92
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• 2001

According to analyses of high-resolution seismic profiles (air gun, sparker, and SBP) and a deep-drill core(YSDP 105) in the mid-eastern Yellow Sea, stratigraphic and geoacoustic models have been established and seismo-acoustic modeling has been fulfilled using ray tracing of finite element method. Stratigraphic model reflects seismo-, litho-, and chrono-stratigraphic sequences formed under a significant influence of Quaternary glacio-eustatic sea-level fluctuations. Each sequence consists of terrestrial to very-shallow-marine coarse-grained lowstand systems tract and tidal fine-grained transgressive to highstand systems tract. Based on mean grain-size data (121 samples) of the drill core, bulk density and P-wave velocity of depositional units have been inferred and extrapolated down to a depth of the recovery using the Hamilton's regression equations. As goo-acoustic parameters, the 121 pairs of bulk density and P-wave velocity have been averaged on each unit of the stratigraphic model. As a result of computer ray-tracing simulation of the subsurface strata, we have found that there are complex ray paths and many acoustic-shadow zones owing to the presence of irregular layer boundaries and low-velocity layers.

• Korean Journal of Applied Biomechanics
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• v.12 no.2
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• pp.17-32
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• 2002

The purpose of this study was to find the rational method to analyze golf swing with specific property of club shaft. Three subjects were filmed by two high speed digital cameras with 500 fps. The phase analyzed was downswing of each subject. The three-dimensional coordinates of the anatomical landmarks were obtained with motion analysis system Kwon3d 3.0 version and smoothed by lowpass digital filter with cutoff frequency 6Hz. From these data, kinematic and kinetic variables were calculated using Matlab(ver 5.0) The variables for this study were angular velocity and accelerations, which were calculated and following conclusions have been made : 1) Golf swing time of stiff club is faster than that of regular club. 2) In shoulder joint motion of swing with the stiff club, x-stiff showed mort rapid negative acceleration than that of regular club. 3) In regular club, the velocity of club head would be more effective velocity, which was increasing, than those of other clubs before impact. 4) In wrist joint motion of swing with stiff club, x-stiff club showed faster than regular club in the downswing and impact more rapid negative acceleration.

• Journal of Chest Surgery
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• v.38 no.10 s.255
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• pp.661-668
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• 2005

Background: We have hypothesized that, if a low resistant gravity-flow membrane oxygenator is used, then the twin blood sacs of TPLS can be located at downstream of the membrane oxyenator, which may double the pulse rate at a given pump rate and increase the pump output. The purpose of this study was to determine the optimal configuration for the ECLS circuits by using the concept of pulse energy and pump output. Material and Method: Animals were randomly assigned to 2 groups in a total cardiopulmonary bypass model. In the serial group, a conventional membrane oxygenator was located between the twin blood sacs. In the parallel group, the twin blood sacs were placed downstream of the gravity-flow membrane oxygenator. Energy equivalent pressure (EEP) and pump output were collected at pump-setting rates of 30, 40, and 50 BPM. Result: At the given pump-setting rate, the pulse rate was doubled in the parallel group. Percent changes of mean arterial pressure to EEP were $13.0\pm1.7,\; 12.0\pm1.9\;and\;7.6\pm0.9\%$ in the parallel group, and $22.5\pm2.4,\; 23.2\pm1.9,\;and\;21.8\pm1.4\%$ in the serial group at 30, 40, and 50 BPM of pump-setting rates. Pump output was higher in the parallel circuit at 40 and 50 BPM of pump-setting rates $(3.1\pm0.2,\;3.7\pm0.2L/min\;vs.\;2.2\pm0.1\;and\;2.5\pm0.1L/min,\;respectively,\;p=0.01)$. Conclusion: Either parallel or serial circuit configuration of the ECLS generates effective pulsatility. As for the pump out, the parallel circuit configuration provides higher flow than the serial circuit configuration.

• Journal of Korea Multimedia Society
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• v.9 no.7
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• pp.872-893
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• 2006

In this study, I classify the elements of physiognomic judgment of character with regard to form and meaning from a visual perspective based on physiognomic judgment of character study in 'the cosmic dual forces and the Five Elements theory'. Individual characters for each type are designed using graphic data. Based on that, design system of individual characters for each personality type is investigated using Neural Network system. Faces with O-Haeng (Five Elements) shapes are shown to constitute the system with ${\pm}0.3%$ degree of error tolerance for the non-loaming input data. For the shapes of Chinese characters 'tree, fire, soil, gold and water', their MSE(Mean Square Error) are 0.3, 0.3, 0.2, 0.5, 0.2. It seems to be the best regarding the scoring system which ranges from 0 to 5. Therefore, this system might be regarded to produce the most accurate facial shape of character automatically when we input character's personality we desire to make.

• Archives of design research
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• v.16 no.4
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• pp.385-394
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• 2003

An investigation by KRNIC (Korea Network Information Center) on the real state of usage of internet has shown that 96.9％ of children investigated had experiences of using internet. Especially the firstly ranked item that had been answered by children as a necessity of internet was 'Studying to solve tasks' rated by 83.9％. As seen from the research result, the need as a homework sonics is actually so dominant that it cannot be ignored when considering the profitability at the area of education contents, but any profound research has not been accomplished yet. Internet has been positioned as a more effective and fruitful learning tool, and also all activities done by users for exploring informations and choosing learning items under the on-line circumstances are based on the successive mutual reactions between users and computers. Up to now much of the web based learning circumstances has been introducing the User Interface using metaphor, and the same is found dominantly from the sites for children. But in spite of the availability of metaphor mentioned above the current status is much lack of profound researches about metaphor interface; and what is more, in the case of the site for elementary school students the gap of the ability recognizing metaphor is very large between lower classes and higher classes according to the degree of mental growth but that is used to be simply ignored, then a common concept is adapted to interface for all grades of classes and moreover for infant and kindergarten without any objections. Based on foregoing problems this research has put the main focus on the groping and presenting desirable directions on the prospect design of interface for children-oriented sites by analyzing the status of practical usage of metaphor interface in the field of the sites for children-oriented learning sites with concentration upon homework supporting domains.