• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Proceedings of the Korea Water Resources Association Conference
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• 2015.05a
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• pp.108-108
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• 2015

준설이란, 물리적으로 수저의 퇴적물을 제거함으로써 하도관리에서 가장 확실하게 퇴적물을 제거하고 통수 단면적을 증가시킬 수 있는 방법 중 하나이다. 우리나라에서는 주로 해안이나 항만에서 주를 이루어져 왔으며, 하천에서는 주로 골재채취를 목적으로 하는 소규모 준설사업이 대부분이었다. 그러나 4대강 살리기 사업으로 인해서 건설된 다기능보는 수위 및 유량을 조절할 수 있다는 장점이 있는 반면, 흐름 및 유사의 연속성을 차단하여 유사퇴적이 발생할 가능성이 높아졌음으로 이를 위한 대책으로 유지준설이 이루어져야 한다. 준설은 대규모의 사업비가 투입되는 건설공사이면서, 수저의 퇴적물을 물리적으로 제거함에 따라 고탁도를 발생시키고 생태계를 교란시키는 등의 문제가 있다. 준설선진국인 미국의 경우, 이러한 문제점을 최소화하기 위한 일환으로 환경창(EWs; Environmental Windows)을 개발하여 미국 준설사업의 약 80%에 적용하여 관리하고 있다. 환경창이란, 준설 및 준설토 처분에 관한 작업이 이루어질수 있는 기간을 의미하여, 결정적으로 사회 환경적으로 준설에 따른 영향의 강도가 상대적으로 작은 기간을 선정하여 준설을 허용하는 기간이다. 본 연구에서는 이러한 환경창를 국내에 적용하기 위하여 어류, 조류, 친수시설 이용빈도, 홍수기를 이용하였다. 연구대상지역은 낙동강 유역의 금호강 합류점이며, 홍수기에는 준설하지 않는 것을 대전제로 하였다. 어류는 대표어종을 선정하여 연구를 진행하였고, 그 외 조류는 법적보호종인 흑두루미, 친수시설 이용빈도는 4대강 방문객 통계자료를 사용하였다. 엔트로피 가중치 산정방법을 통하여 각 속성별 가중치를 산정하여 최종적으로 한국형 환경창을 제시하였다. 본 연구에서 제시한 한국형 환경창은 기존의 환경창과 비교하였을 때, 영향의 정도를 수치로 표현하여 의사결정권자가 간편하게 환경창을 결정할 수 있도록 의사결정지원을 한다는 장점이 있다.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.15 no.4
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• pp.795-802
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• 2011

In this paper, the detailed design procedure of the Y-junction stripline isolator self-contained the filter circuit in the center conductor in order to maximize attenuations below value of 30 dB at 3rd order harmonics is presented. The HFSS is used to simulate 1.8GHz band isolator and the results are compared with the measurement data. These results confirms that the designed stripline isolator is effective in achieving high attenuation above -30 dB at 3rd order harmonics. And it is obtained that the harmonic band of isolator using the ferrite of 0.16T is moved far from operating frequency more 1.2 GHz than one using the ferrite of 0.12T.

• Journal of the Korean Society of Radiology
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• v.9 no.3
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• pp.147-168
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• 2015

In this research, we have analyzed the impact factors on the bone mineral density thru the examination of bone density difference in the entire femur, femoral neck and lumbar of adult women before the menopause in accordance with the general features, lifestyle, eating habits, health and body composition. The survey was conducted among adult women before the menopause and older than 30 years based on the data of the National Health and Nutrition Examination Survey carried out in the 4th term (2008-2009) and 5th term (2010-2011) and we would like to provide the research results for the establishment of recommendations or guidelines for the treatment of adult women before the menopause with regard to the impact factors on the bone mineral density and for the development of health education materials for the accurate measurement of bone mineral density of young women in order to prevent the postmenopausal osteoporosis. With respect to the general features of adult women before the menopause, the bone mineral density was higher in the entire femur at age 40-44, femoral neck at 35-39, in high-school education level, in the earlier menarche group, without smoking experiences, with regular walking time and exercise frequency and with the habits of eating no hamburger or pizza. With regard to the body composition, the bone mineral density was higher in obesity and lower in underweight cases, higher among people with abdominal obesity and weight control experiences. In terms of total body fat ratio, total amount of fat and muscle, the bone mineral density got gradually increased from the 1st quarter (Q1) to the 4th quarter(Q4). The obesity, disease, total amount of fat and muscle were shown to be significantly related with the bone mineral density in this research and it is required for young women to keep the adequate weight and the normal BMI in order to increase the bone mineral density. For the prevention of osteoporosis, it is advised to keep the right habits including regular exercise and no smoking discipline from the growing period and achieve the maximum bone mass thru the control of proper weight from a young age.

• Development and Reproduction
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• v.4 no.1
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• pp.45-52
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• 2000

Membrane type matrix metalloproteinases(MT-MMPs) have been suggested to play an important role during structural remodeling of various tissue. Expression patterns of MT1-MMP and MT2-MMP mRNAs were investigated in oocytes, embryos, ovary and oviduct of mouse during their differentiation or periovulatory period using RT-PCR technique. Both cDNA products of MT1- and MT2-MMP of immature oocytes were barely discernable with a minimum amount but the expressions were distinct in mature oocytes regardless that they were matured in vivo or in vitro. MT2-MMP was not expressed by 2-cell embryos but was expressed by 4-cell stage embryos. From the morula stage untill hatched blastocyst stage, embyos showed intesnse expression of MT2-MMP with a sudden increase at blastocyst stage. While mouse ovarian tissues showed both expression of MT1- and MT2-MMP, there was no stage-specific difference throughout the estrous cycle. Mouse oviducts also exhibit constant amount of both MT1- and MT2-MMP expressions throughout periovulatory period, i.e., before or after ovulation. These observations lead to suggest that the differential expressions of maternal MT1- and MT2-MMP during meiotic resumption of mouse oocytes and embryonic expression of MT2-MMP particularly at blastocyst stage might play a role in the differentiation of mouse oocytes and／or embryos. The precise function of MT1- and MT2-MMP with regards to their participation in the remodeling of ovarian and oviductal tissues remains in a question.

• Journal of Navigation and Port Research
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• v.27 no.4
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• pp.437-441
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• 2003

In this paper, the 30 W power amplifier for an IMT-2000 repeater was developed a gain flatness and the third IMD (Intermodulation distortion) by microwave absorber. The absorption ability of the absorber is shown up to -10 dB and -4 dB at 3.6 GHz, 2.3 GHz band, respectively. The power amplifier without absorber has the gain over 57 dB, the gain flatness of $\pm$0.33 dB and the third IMD of 27 dBc at 33.3 W output. Otherwise, the power amplifier with absorber has the gain over 58 dB, the gain flatness of less than $\pm$0.9, the third IMD over 29 dBc at the same output power. As a result, the characteristic of the different type shows improvement of 1 dB in gain, 0.3 dB in gain flatness and 1.77 dBc in IMD.

• Korean Journal of Environmental Agriculture
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• v.1 no.2
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• pp.116-122
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• 1982

Investigation on the water quality of Hwangguji River and experiment on the effects of nitrogen and soil improvements were carried out in the paddy field irrigated with polluted water of the river. The obtained results are as follows: 1) Amount of COD and $NH_4-N$ in water of the river were 54 ppm, 65 ppm, during the seeding time, and were 52 ppm, 512 ppm during the transplanting time respectively. Their concentrations were over the standard levels. It seemed that the water pollution was mainly caused by organic waste matters. 2) It seemed that the effective nitrogen level was $7{\sim}8$kg/10a in the paddy field irrigated with polluted water of the river. 3) The rice yields of potassium twice quantity application plot with N.P.K. fertilizer, the calcium application plot with N.P.K. fertilizer and the combined plot with potassium, wallarstonite, calcium and fresh straw, were increased 4, 5 and 8%, respectively, than that of the N.P.K. fertilizer standard level plot.

• Proceedings of the Korean Society for Agricultural Machinery Conference
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• 2017.04a
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• pp.134-134
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• 2017

전북지역의 130여개 스마트온실 중에서 주요한 10여개의 주요 온실에 대한 온습도, 이산화탄소, 광센서 및 기타 센서의 사용실태에 대한 조사를 수해하였다(2016년 9월~12월). 온실의 선정은 온실의 종류(비닐/유리)와 복합제어기 종류(국산/외산)를 중심으로 조사하였다. 국내외 업체의 장단점, 스마트기기의 활용과 문제점, 클라우드 기반의 3세대 한국형 스마트온실의 적용기반에 대한 조사를 수행하였다. 융복합 제어기와 센서는 자체의 신뢰성 이외에 운용상의 알고리즘 차이에서 오는 문제로 인해 농가에서 측정결과에 대한 신뢰성이 낮고, 측정이 부정확하고 일일측정 데이터에 대한 활용이 어렵고, 설정 값을 사용자가 직접 계산하고 값들을 입력해주어야 한다는 단점에 대한 의견이 대부분이다. 외국 제품은 데이터 측정값의 활용이 용이하고 복합 환경 상황에 알맞게 자동 계산 시스템이 체계적으로 작동하여 제어에 반영되며 국내 업체 설정 값의 범위보다 세밀하게 설정이 가능하다는 장점이 있으나 설치비용이 국내대비 3~4배 높고 고장 시 A/S가 느린 편이며 영어로 구성된 복잡한 시스템이기 때문에 100% 활용하기 어렵다는 단점이 있다. 스마트기기 활용은 복합 환경제어를 하는 농가이면 국내 업체와 외국 업체 모두 활용하고 있으며 주로 스마트 폰으로 사용되고 전용 어플이 아닌 PC원격 제어 소프트웨어인 팀뷰어(Teamviewer)를 이용하여 복합제어기 PC를 직접 조작하여 사용한다. 클라우드 활용으로는 복합환경제어기 회사에서 작물별 제어 방법과 데이터 정보를 제공하지 않는 점에 대한 농가의 불편함이 많은 편으로 작물별 농사방법이 많고 지역별 농사방법이 다르기 때문에 조사한 전북지역의 농가 10곳 모두 클라우드를 사용하지 않는 것으로 조사되었다. 다양한 온실 및 생육환경에 따른 표준화된 운영의 문제점을 개선하여 스마트팜에서 중요한 역할을 수행하는 복합센서의 표준시험방법과 절차를 개발하여 관련산업의 발전에 응용할 필요성이 있으며 단순한 하드웨어의 표준화 또는 개선방향보다는 농가의경험과 누적된 토양,작물 등의 재배 생육정보를 이용한 작물생육모델과 온실모델의 일치를 통해 센서-생육환경예측-검증방법의 포준화가 필요한 것으로 사료된다.

• Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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• v.4 no.1
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• pp.1-7
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• 2006

The spectroscopic characteristics of Pu (III, IV, V, VI) in the HCl media were investigated by measuring Pu oxidation states using a UV-Vis-NIR spectrophotometer (400-1200 nm) after adjusting Pu oxidation states with oxidation/reduction reagents. Pu in stock solution was reduced to Pu(III) with $NH_2OH$ HCl, and oxidized to Pu(IV) and Pu(VI) with $NaNO_2$ and $HClO_4$, respectively. Also, Pu(V) was adjusted in the Pu(VI) solution with $NH_2OH$ HCl. The major absorption peaks of Pu (IV) and Pu(III) were measured in the 470 m and 600 nm, respectively. The major absorption peaks of Pu (VI) and Pu(V) were measured in the 830 nm and 1135 nm, respectively. There was not found to be significant changes of UV-Vis absorption spectra for Pu(III), Pu(IV) and Pu(VI) with aging time, except that an unstable Pu(V) immediately reduced to Pu(III).

• Journal of Korean Library and Information Science Society
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• v.46 no.4
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• pp.191-205
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• 2015

As the first step in developing the optimal co-authorship allocation method, this study investigated the co-authorship allocation standards of Korean Universities on journal publications. The study compared the standards of 27 Korean universities with Library and Information Science (LIS) departments, and analyzed author rankings generated by applying inflated, fractional, harmonic, and university standard method of co-authorship allocation to 189 Korean LIS faculty publications from 2001 to 2014. The university standards most similar to the standard co-authorship allocation method in bibliometrics(i.e. Vinkler) were those whose co-author credits summed up to 1. However, the university standards differed from Vinkler's in allocating author credits based on primary and secondary author classification instead of allocation based on author ranks. The statistical analysis of author rankings showed that the harmonic method was most similar to the university standards. However, the correlation between the university standards whose co-author credits summed up to greater than 1 and harmonic method was lower. The study results also suggested that middle-level authors are most sensitive to co-authorship allocation methods. However, even the most generous university standards of co-authorship allocation still penalizes collaborative research by reducing each co-authors credit below those of single authors. Follow-up studies will be needed to investigate the optimal method of co-authorship credit allocation.