• Title/Summary/Keyword: 현재가치법

Search Result 263, Processing Time 0.027 seconds

The Human Rights of Persons With Disabilities and 「Anti-Discrimination against and Remedies for Persons With Disabilities Act」 (장애인의 인권과 장애인차별금지법)

  • Lee, Cheol-Ho
    • Proceedings of the Korea Contents Association Conference
    • /
    • 2008.05a
    • /
    • pp.221-227
    • /
    • 2008
  • In recent years it seems to be accepted as absolutely right by almost all the people in the world that person without disabilities and person with disabilities are equal and should be treated so regardless of their race, national origin, sex, religion, disability, etc. This article deals with (1) "Anti-Discrimination against and Remedies for Persons With Disabilities Act" and (2) Human Rights of Persons With Disabilities. The purpose of "Anti-Discrimination against and Remedies for Persons With Disabilities Act" is to realize the human dignity and worth of persons with disabilities by prohibiting disability-based discrimination in all areas of society, and effectively safeguarding the rights of individuals discriminated based on disability, thus enabling them to fully participate in society and to secure equal rights.

  • PDF

The Effects of Depreciation Methods on Investment Motivation for Solar Photovoltaic Systems (태양광 설비투자에 대한 제도적 유인방안 연구: 감가상각법의 경제적 효과 분석)

  • Kim, Kyung Nam
    • New & Renewable Energy
    • /
    • v.16 no.4
    • /
    • pp.65-75
    • /
    • 2020
  • The value of tangible assets depreciates over their useful life and this depreciation should be adequately reflected in any tax or financial reports. However, the method used to calculate depreciation can impact the financial performance of solar projects due to the time value of money. Korean tax law stipulates only one method for calculating the depreciation of solar photovoltaic facilities: the straight-line method. Conversely, USA's tax law accepts other depreciation methods as solar incentives, including the modified accelerated cost recovery system (MACRS) and Bonus depreciation method. This paper compares different depreciation methods in the financial analysis of a 10 MW solar system to determine their effect on the financial results. When depreciation was calculated utilizing the MACRS and Bonus depreciation method, the internal rate of return (IRR) was 10.9% and 16.4% higher, respectively, than when the Korean straight-line depreciation method was used. Additionally, the increased IRR resulting from the use of the two US methods resulted in a 20.5% and 27.4% higher net present value, respectively. This shows that changing the depreciation calculation method can redistribute the tax amount during the project period, thereby increasing the discounted cash flow of the solar project. In addition to increasing profitability, USA's depreciation methods alleviate the uncertainty of solar projects and provide more flexibility in project financing than the Korean method. These results strongly suggest that Korean tax law could greatly benefit from adopting USA's depreciation methods as an effective incentive scheme.

Evaluation of Myocardial Ischemia Using Coronary Computed Tomography Angiography in Patients with Stable Angina (안정형 협심증 환자들에서 관상동맥 전산화단층촬영을 이용한 심근허혈의 평가)

  • Sung Min Ko
    • Journal of the Korean Society of Radiology
    • /
    • v.81 no.2
    • /
    • pp.250-271
    • /
    • 2020
  • Assessment of myocardial ischemia in patients with stable angina is important in deciding whether to treat coronary artery disease and in predicting clinical outcome. The fractional flow reserve is a standard reference for the diagnosis of myocardial ischemia, but this procedure has limitations because of its invasiveness. Coronary computed tomography angiography (CCTA) is now an established tool in the anatomic diagnosis of coronary artery disease; however, there are limits to the diagnosis of hemodynamically important stenosis that causes myocardial ischemia. In order to address this problem, studies using quantification of coronary atherosclerotic plaques, myocardial perfusion, and noninvasive calculation of fractional flow reserve based on CCTA have been actively conducted and recognized for their diagnostic value. In this review, several imaging techniques of CCTA used to assess myocardial ischemia are described.

A Study on the Meaning and Future of the Moon Treaty (달조약의 의미와 전망에 관한 연구)

  • Kim, Han-Taek
    • The Korean Journal of Air & Space Law and Policy
    • /
    • v.21 no.1
    • /
    • pp.215-236
    • /
    • 2006
  • This article focused on the meaning of the 1979 Moon Treaty and its future. Although the Moon Treaty is one of the major 5 space related treaties, it was accepted by only 11 member states which are non-space powers, thus having the least enfluences on the field of space law. And this article analysed the relationship between the 1979 Moon Treay and 1967 Space Treaty which was the first principle treaty, and searched the meaning of the "Common Heritage of Mankind(hereinafter CHM)" stipulated in the Moon treaty in terms of international law. This article also dealt with the present and future problems arising from the Moon Treaty. As far as the 1967 Space Treaty is concerned the main standpoint is that outer space including the moon and the other celestial bodies is res extra commercium, areas not subject to national appropriation like high seas. It proclaims the principle non-appropriation concerning the celestial bodies in outer space. But the concept of CHM stipulated in the Moon Treaty created an entirely new category of territory in international law. This concept basically conveys the idea that the management, exploitation and distribution of natural resources of the area in question are matters to be decided by the international community and are not to be left to the initiative and discretion of individual states or their nationals. Similar provision is found in the 1982 Law of the Sea Convention that operates the International Sea-bed Authority created by the concept of CHM. According to the Moon Treaty international regime will be established as the exploitation of the natural resources of the celestial bodies other than the Earth is about to become feasible. Before the establishment of an international regime we could imagine moratorium upon the expoitation of the natural resources on the celestial bodies. But the drafting history of the Moon Treaty indicates that no moratorium on the exploitation of natural resources was intended prior to the setting up of the international regime. So each State Party could exploit the natural resources bearing in mind that those resouces are CHM. In this respect it would be better for Korea, now not a party to the Moon Treaty, to be a member state in the near future. According to the Moon Treaty the efforts of those countries which have contributed either directly or indirectly the exploitation of the moon shall be given special consideration. The Moon Treaty, which although is criticised by some space law experts represents a solid basis upon which further space exploration can continue, shows the expression of the common collective wisdom of all member States of the United Nations and responds the needs and possibilities of those that have already their technologies into outer space.

  • PDF

A Study of Statistical Learning as a CRM s Classifier Functions (CRM의 기능 분류를 위한 통계적 학습에 관한 연구)

  • Jang, Geun;Lee, Jung-Bae;Lee, Byung-Soo
    • The KIPS Transactions:PartB
    • /
    • v.11B no.1
    • /
    • pp.71-76
    • /
    • 2004
  • The recent ERP and CRM is mostly focused on the conventional function performances. However, the recent business environment has brought the change in market due to the rapid progress of internet and e-commerce. It is mostly becoming e-business and spreading out as development of the relationship with other cooperating companies, the rapid progress of the relationship with customers, and intensification competitive power through the development of business progress in the organization. CRM(custom relationship management) is a kind of the marketing progress which forms, manages, and intensifies the relationship between the customers and companies to manage the acquired customers and increase the worth of customers for the company. It needs the system base which analyzes the information of customers since it functions on the basis of various information about customers and is linked to the business category such as producing, marketing, and decision making. Since ERP is extending its function to SCM, CRM, and SEM(strategic Enterprise Management), the 21 century s ERP develop as the strategy tool of e-business and, as the mediation for this, will subdivide the functions of CRM effectively by the analogic study of data. Also, to accomplish classification work of the file which in existing becomes accomplished with possibility work with an automatic movement with the user will be able to accomplish a more efficiently work the agent which in order leads the machine studying law, it is one thing with system feature.

Measuring the benefits from integrated energy business-based combined heat and power plant as a decentralized generation source with a focus on avoiding the damages caused by large-scale transmission facilities (분산형 전원으로서의 집단에너지사업 열병합발전의 송전망 피해 회피편익 추정)

  • Kim, Hyo-Jin;Choi, Hyo-Yeon;Yoo, Seung-Hoon
    • Journal of Energy Engineering
    • /
    • v.24 no.3
    • /
    • pp.67-73
    • /
    • 2015
  • Almost base-loaded power plants such as flaming coal and nuclear energy require large-scale transmission facilities (LTFs) in order to send electricity to remote consumption areas. As well known, LTFs incur various social costs. However, a decentralized generation source such as integrated energy business (IEB)-based combined heat and power (CHP) plant is located in nearby electricity-consuming area, and thus it does not demand LTFs, providing the benefits from avoiding the damages caused by them. This study attempts to measure the benefits of avoiding the damages from the LTFs by the use of the contingent valuation (CV) method. To this end, a national survey of randomly chosen 1,000 households was implemented and the public's willingness to pay (WTP) for substituting consumption of electricity generated from flaming coal-fired power plant, currently a dominant generation source in Korea, with that produced from IEB-based CHP plant. The results show that the WTP for the substitution is estimated to be about 41.4 won per kWh. Considering that this value amounts to 33% of the average price of residential electricity in 2014, the external benefit of the IEB-based CHP as a decentralized generation appears to be large.

A Study on the Application Methodology of Set-based Design Approach of Outrigger System based on Lean Process (린 프로세스 기반 아웃리거 시스템의 Set-based Design 적용 방안에 관한 연구)

  • Lee, Seung-Il;Cho, Young-Sang
    • Korean Journal of Construction Engineering and Management
    • /
    • v.12 no.4
    • /
    • pp.50-58
    • /
    • 2011
  • Lean concept is management philosophy that defines a customer's value and eliminates wasteful and impeditive factors. Management philosophy of Lean in the construction industry is referred to as "Lean Construction". Now this concept has expanded to achieve effective productivity during the design phase. Currently the norm of the domestic design process has been Point-based Design(PBD). It involves selecting a single structurally-feasible design option early and then refining that single design as more information becomes available throughout the design process. This single design is then re-worked until a solution is found that is feasible for all parties. On the contrary, Set-based Design(SBD) is based on lean processes to eliminate waste and improve project productivity. It focuses on keeping the design space as open as long as possible, to allow "subdesign" to advance and not labeling them as secondary in importance. Preserving the maximum number of feasible designs as long as possible reduces the likelihood that rework will be necessary and allows all project participants to utilize their unique expertise to make the project successful. This study proposes that the design methodology of minimizing waste and increasing productivity through SBD of AHP, one of the decision making process so as to compare PBD with SBD and tries to find decision making process and then suggest that application methodology through performs case study of SBD process.

Optimal Design of Breakwater Caisson Considering Expected Total Construction Cost and Allowable Sliding Distance (기대 총 건설비 및 허용 활동량을 고려한 방파제 케이슨의 최적설계)

  • Kim Kyung-Suk;Suh Kyung-Duck
    • Journal of Korean Society of Coastal and Ocean Engineers
    • /
    • v.17 no.4
    • /
    • pp.280-293
    • /
    • 2005
  • In this study, a model to calculate the expected total construction cost has been developed by combining a model to calculate the sliding distance of a caisson of a vertical breakwater and a model to calculate the rehabilitation cost of a caisson. The optimal cross-section of a caisson of a vertical breakwater is defined as the cross-section that requires a minimum expected total construction cost within the allowable limit of caisson sliding. Two allowable limits are considered: 0.1 m of the expected sliding distance during the lifetime of the breakwater and 0.1 of the probability that the cumulative sliding distance during the lifetime of the breakwater is greater than 0.3 m. A discount rate has also been introduced to convert the future rehabilitation cost to the present value. The introduction of the discount rate reduces the expected total construction cost for the caissons designed for shorter return periods due to frequent rehabilitations. The present design method requires a smaller cross-section than the conventional deterministic method in shallow water depths, enabling us to design a caisson more economically. On the other hand, the above-mentioned allowable limits of caisson sliding show similar results for smaller water depths, while, for larger depths, the former requires a larger cross-section than the latter.

Demonstrating Critical Issues and Finding New Directions in Art Education for Gifted Learners (미술영재교육 쟁점 분석을 통한 방향 모색 - A 예술고등학교의 사례에 기초하여 -)

  • Kang, Joohee;Lee, Jiyeon
    • Journal of Gifted/Talented Education
    • /
    • v.23 no.3
    • /
    • pp.355-371
    • /
    • 2013
  • While many research focused learners as those who excel in mathematics or science, the identification of learners with potential or demonstrated talent in visual art has also been the meaningful research topic. Since these learners exhibit high performance capability in intellectual, creative and artistic areas, they require services or programs not ordinarily provided by the schools. This research tried to clarify what high performance means when speaking of learners with outstanding talent in the visual arts based on the relevant literature. Also, this research introduced the recent trends in the field of art gifted and talented education. In order to demonstrate critical issues and find new directions in art education for gifted learners, this research conducted the survey, and this survey target group was arts high school students. Based on the survey analysis, this research conducted the semi-structured interviews with focal participants including the teachers and an artist. Interviewees generated many meaningful issues, and interview analysis reconceptualized art education for gifted learners as following. 1) Gifted education should consider learners' excellence, equity, troubles, and struggles that often go unnoticed. 2) We should reform the criteria, standards, and strategies in finding art gifted learners. 3) In order to facilitate meaningful and creative art education, higher education institutions need to change the current college entrance exam. 4) The goal of gifted art education is not only raising the world-class artists. 5) Meaningful art education for gifted learners is in interaction with the environment including group dynamics, parents influence, and teachers.

Study on the Direction of Specialized Development for Andong City Cultural Industry Promotion District (안동시 문화산업진흥지구 특화발전 방향에 관한 연구)

  • Bae, Su-Bin;Kwon, Gi-Chang
    • 지역과문화
    • /
    • v.4 no.1
    • /
    • pp.1-26
    • /
    • 2017
  • The 21st century recognizes culture as a high value-added strategic industry as it is called the culture era, and the cultural industry plays a role in driving regional economic development by raising the value added of other industries due to various ripple effects. As the institutional apparatus for developing such cultural industry, the Culture Industry Promotion Basic Law was enacted. Based on this, the Central Government designated the Jung-gu Dong and Seo-gu Dong as the Cultural Industry Promotion District of Andong City in 2010 but it has not been activated until 2017. The purpose of this study is understanding the situation and problems of the Cultural Industry Promotion District of Andong city and to discuss the direction of development. The research methods were analyzed by using questionnaires using AHP analysis technique for experts and practitioners related to culture industry. SPSS 23 was used for the validity and reliability of the questionnaire, and VBA was used for weighting and consistency index calculation in AHP analysis. As a result in the upper layer, Economy efficiency was found to be the most important factor of the three upper layer factors (Economy, Publicity, and Sociality) in order to activate the Cultural Industry Promotion District of Andong city. In the case of the Lieutenant layer, it is analyzed that the Job Creation is an important factor in the Economy category, the Settlement and Environment for Cultural Industry in the Publicity category, and the Activation of Urban Culture Activity in the Sociality category. As a result of analyzing the direction of promotion of the Cultural Industry Promotion District of Andong City centered on these factors, it concluded that the industry related to performance should be focused.