• Title/Summary/Keyword: Distributed Design

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Analysis on Tax Benefits of Tax Lease Scheme for Ships (선박 조세 리스제도의 세제혜택효과 분석)

  • Cho, Kyu-Yeol;Lee, Ki-Hwan
    • Journal of Korea Port Economic Association
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    • v.36 no.2
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    • pp.63-86
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    • 2020
  • The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.

Analysis on the Influence of Moment Distribution Shape on the Effective Moment of Inertia of Simply Supported Reinforced Concrete Beams (철근콘크리트 단순보의 유효 단면2차모멘트에 대한 모멘트 분포 형상의 영향 분석)

  • Park, Mi-Young;Kim, Sang-Sik;Lee, Seung-Bae;Kim, Chang-Hyuk;Kim, Kang-Su
    • Journal of the Korea Concrete Institute
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    • v.21 no.1
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    • pp.93-103
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    • 2009
  • The concept of the effective moment of inertia has been generally used for the deflection estimation of reinforced concrete flexural members. The KCI design code adopted Branson's equation for simple calculation of deflection, in which a representative value of the effective moment of inertia is used for the whole length of a member. However, the code equation for the effective moment of inertia was formulated based on the results of beam tests subjected to uniformly distributed loads, which may not effectively account for those of members under different loading conditions. Therefore, this study aimed to verify the influences of moment shapes resulting from different loading patterns by experiments. Six beams were fabricated and tested in this study, where primary variables were concrete compressive strengths and loading distances from supports, and test results were compared to the code equation and other existing approaches. A method utilizing variational analysis for the deflection estimation has been also proposed, which accounts for the influences of moment shapes to the effective moment of inertia. The test results indicated that the effective moment of inertia was somewhat influenced by the moment shape, and that this influence of moment shape to the effective moment of inertia was not captured by the code equation. Compared to the code equation, the proposed method had smaller variation in the ratios of the test results to the estimated values of beam deflections. Therefore, the proposed method is considered to be a good approach to take into account the influence of moment shape for the estimation of beam deflection, however, the differences between test results and estimated deflections show that more researches are still required to improve its accuracy by modifying the shape function of deflection.

Effects of Dietary Bacillus subtilis Supplementation on Meat Quality, Growth Performance and Fecal Malodor Gas Emission in Finishing Pigs (Bacillus subtilis 급여가 비육돈의 육질 특성, 생산성 및 분내 유해가스 발생에 미치는 영향)

  • Jang, Hae-Dong;Yoo, Jong-Sang;Lee, Je-Hyun;Kim, Hyo-Jin;Shin, Seung-Oh;Hwang, Yan;Zhou, Tain-Xiang;Chen, Ying-Jie;Kang, Dae-Kyung
    • Food Science of Animal Resources
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    • v.28 no.3
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    • pp.327-332
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    • 2008
  • This study was conducted to evaluate the effects of dietary Bacillus subtilis on meat quality, growth performance and fecal malodor gas emission in finishing pigs. Thirty-six pigs (Landrace ${\times}$ Yorkshire ${\times}$ Duroc, $83.53{\pm}1.01\;kg$ average initial body weight) were used in a 35 d growth assay. Dietary treatments were 1) CON (basal diet), 2) B1 (basal diet + B. subtilis 0.1%) and 3) B2 (basal diet + B. subtilis 0.2%). The pigs were distributed into four pigs per pen with three replicate pens per treatments by completely randomized design. For the entire period, the final weight, ADO, ADFI and gain/feed were not significantly different among the treatments. There were no significant differences in meat quality (sensory evalution, meat color, TBARS, water holding capacity, drip loss, cooking loss and M. longissimus dorsi area) among the treatments. $H_2S$ was significantly decreased in B2 treatment compared to CON and B1 treatments (p<0.05). However, ammonia, mercaptans and acetic acid were not significantly different among the treatments. In conclusion, B. subtilis 0.2% treatments decreased fecal $H_2S$ gas emission in finishing pigs.

ELASTIC CONSTANTS, SHEAR BOND STRENGTH OF TUNNEL RESTORATIVE MATERIALS AND MARGINAL RIDGE STRENGTH OF RESTORED TEETH (터널형 2급와동 충전재의 탄성계수와 전단결합강도 및 수복치의 변연융선 파절강도에 관한 연구)

  • Lee, Ka-Yean;Park, Yeong-Joon;Yang, Kyu-Ho
    • Journal of the korean academy of Pediatric Dentistry
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    • v.23 no.3
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    • pp.746-763
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    • 1996
  • An alternative design to conventional class II cavity preparation for proximal carious lesions is the tunnel preparation. It preserves the marginal ridge intact, thus making it possible to maintain the natural contact relationship with the adjacent tooth and minimize tooth reduction. This in vitro study was purposed to evaluate the effect of the materials' elastic constants and shear-bond strength on the marginal ridge fracture resistance of teeth restored by the tunnel technique, and to find the materials of choice for tunnel restorations. $Resinomer^{(R)}$, $Ketac-silver^{(R)}$, $Miracle-Mix^{(R)}$, and Tytin were used as restorative material. The elastic constants of each restorative material were evaluated by ultrasonic pulse measurement. Young's modulus and bulk modulus of the restorative materials were evaluated in three specimens for each material type. The shear-bond strength of the restorative materials to the dentin surface was measured after thermocycling 400 times between 6 and $60^{\circ}C$, using ten specimens for each material type. For measuring marginal ridge strength, 60 sound extracted molar teeth were distributed into six groups by size. Sound molar teeth were used as a Control group and unfilled prepared teeth were grouped as Unrestored. Another four groups were named Resinomer group, Ketac-Silver group, Miracle Mix group, and Tytin group by type of restorative material. Tunnel cavity preparation was done with ' 1/2, 2, and 4 round burs in sequence. Initial access to proximal surface was made through an occlusal access preparation started at least 2mm from the marginal ridge, and the proximal opening was formed about 2.5mm below the marginal ridge. After restoration and thermocycling, marginal ridge strength was measured using a universal testing machine. The results were as follows: 1. The Young's modulus of $Tytin^{(R)}$ was 63.95 GPa, followed by $Ketac-Silver^{(R)}$ 27.60 GPa, $Miracle-mix^{(R)}$ 18.48 GPa, and $Resinomer^{(R)}$ 10.74 GPa showing significant differences between the groups(P<0.05). The bulk modulus of the materials showed the same order as Young's modulus. The value of $Tytin^{(R)}$ showed 59.57 GPa indicating that it will deform less than other materials under the same stress. It was followed by $Ketac-Silver^{(R)}$ 23.57 GPa, Miracle $Mix^{(R)}$ 12.50 GPa, and $Resinomer^{(R)}$ 11.60 GPa. 2. The Resinomer group had a shear-bond strength of 7.41 MPa which was significantly higher than those of the Ketac-Silver group (1.80 MPa) and the Miracle Mix group (2.84 MPa) (P<0.01). All the specimens of Tytin group detatched from the dentin surface during thermocycling. 3. The mean marginal ridge strength of the Unrestored group(46.14 kgf) was significantly lower than that of the Control group (84.24 kgf) (P<0.01). The marginal ridge strength of teeth restored by the tunnel technique was, in order, Ketac-Silver group 74.06 kgf, Miracle Mix group 73.36 kgf, Resinomer group 63.47 kgf, and Tytin group 58.76 kgf. The Ketac-Silver, Miracle Mix, and Resinomer groups showed no significant difference with the Control group (P>0.05), but the Tytin group showed significantly lower strength compared to the Control group(P<0.05). The results showed that the marginal ridge strength of the teeth restored by the tunnel technique was not significantly lower than that of sound teeth. They also demonstrated that the bonding strength of the restorative material to the tooth surface should be high and the modulus of elasticity should not be lower than that of the tooth in order to restore the marginal ridge strength to its natural condition.

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Growth Performance, Humoral Immune Response and Carcass Characteristics of Broiler Chickens Fed Alkali Processed Karanj Cake Incorporated Diet Supplemented with Methionine

  • Panda, K.;Sastry, V.R.B.;Mandal, A.B.
    • Asian-Australasian Journal of Animal Sciences
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    • v.18 no.5
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    • pp.677-681
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    • 2005
  • A study was conducted to see the effect of dietary incorporation of alkali (1.5% NaOH, w/w) processed solvent extracted karanj cake (SKC) supplemented with methionine on growth performance, humoral immune response and carcass characteristics of broiler chickens from 0 to 8 weeks of age. One hundred and twenty, day- old broiler chicks were wing banded, vaccinated against Marek' disease and distributed in a completely randomized design (CRD) into 3 groups of 40 chicks each, which was further replicated to 4 and fed on diet containing soybean meal and those of test groups were fed diets containing alkali (1.5% NaOH) treated SKC partially replacing soybean meal nitrogen of reference diet (12.5%) without or with supplementation of methionine (0.2%). Individual body weight of chicks and replicate-wise feed intakes were recorded at weekly intervals throughout the experimental period. Feed consumption from 1 to 14, 28, 42 and 56 d of age was recorded for each replicate and feed conversion efficiency (weight gain/feed intake) for the respective period was calculated. Mortality was monitored on daily basis. On 28$^{th}$ day of experimental feeding, two birds of each replicate in each dietary group (8 birds/diet) were inoculated with 0.1 ml of a 1.0% suspension of sheep red blood cells (SRBC) and the antibody titre (log 2) was measured after 5 days by the microtitre haemmagglutination procedure. After 42 days of experimental feeding, a retention study of 4 days (43-47 d) duration was conducted on all birds to determine the retention of various nutrients such as DM, N, Ca, P and GE. On 43$^{rd}$ day of experimental feeding, one representative bird from each replicate of a dietary treatment (4/dietary group) was sacrificed, after fasting for two hours with free access to water, through cervical dislocation to observe the weight of dressed carcass, primal cuts (breast, thigh, drumstick, back, neck and wing), giblet (liver, heart and gizzard), abdominal fat and digestive organs. The body weight gain of chicks fed reference diet and those fed diet incorporated with NaOH treated SKC (12.5% replacement) with or without methionine supplementation was comparable during 0 to 4 weeks of age. However, dietary incorporation of alkali processed SKC replacing 12.5% nitrogen moiety of soybean meal resulted in growth retardation, subsequently as evidenced by significantly (p<0.05) lowered body weight gain during 0 to 6 weeks of age in birds fed diet incorporated with alkali processed SKC at 6.43% without methionine as compared to those supplemented with methionine or reference diet. Dietary incorporation of alkali (1.5% NaOH) processed SKC replacing 12.5% of soybean meal nitrogen in the diet of broiler chickens had no adverse effect on feed conversion ratio during all the weeks of experimental feeding. The humoral immune response (HIR) as measured by the antibody titre in response to SRBC inoculation was comparable among all the dietary groups. No significant difference in the intake and retention of DM, N, Ca, P or GE was noted among the chicks fed reference and alkali processed SKC incorporated diets with or without methionine supplementation. None of the carcass traits varied significantly due to dietary variations, except the percent weight of liver and giblet. The percent liver weight was significantly (p<0.05) higher in the birds fed diet incorporated with alkali processed SKC as compared to that in other two groups. Thus solvent extracted karanj cake could be incorporated after alkali (1.5% NaOH, w/w) processing at an enhanced level of 6.43%, replacing 12.5% of soybean meal nitrogen, in the broiler diets up to 4 weeks of age, beyond which the observed growth depression on this diet could be alleviated by 0.2% methionine supplementation.

Assessing Relative Importance of Laver Attributes for Infants Using Conjoint Analysis (컨조인트 분석을 이용한 영유아 김 선택 속성의 상대적 중요도 분석)

  • Lee, Ho-Jin;Lee, Min-A;Park, Hye-Kyung
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.45 no.6
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    • pp.894-902
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    • 2016
  • The purpose of this study was to analyze the attributes considered as important by parents in the selection of laver for infants through conjoint analysis techniques. A total of 917 questionnaires were distributed in January 2016, of which 211 were completed (23.0%). Statistical data analyses were performed using SPSS/Win 21.0 for descriptive statistics and conjoint analysis. The conjoint design was applied to evaluate the hypothetical laver for infants. According to the analysis of attributes and levels of laver for infants, the relative importance of each attribute was follows: seasoning (26.55%), flavor (19.33%), texture (18.75%), oil (15.15%), size (10.61%), and certification (9.61%). The results of the conjoint analysis indicate that parents raising infants preferred laver with the characteristics of non-seasoning, general flavor, softness, half-size, organic certification, and perilla oil. The most preferred laver for infants gained a 53.7% potential market share from choice simulation compared with laver being sold. Using utility and relative importance, the laver market for infants was classified into two segments. As a result of market segmentation, parents of cluster 1 preferred the laver model being sold (soy seasoning) while parents of cluster 2 preferred the optimized laver model (non-seasoning).

Dietitians' Customer Orientation at Contract Foodservice Management Company (위탁급식전문업체 영양사의 고객지향성 분석)

  • Shin, Seo-Young;Kim, Hee-Yeon;Choi, Mi-Kyung;Yang, Il-Sun
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.35 no.6
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    • pp.801-808
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    • 2006
  • The purposes of this study were to measure customer orientation of dietitians engaged in contract foodservice management companies, and to examine the impacts of personal characteristics and organizational characteristics on the customer orientation of dietitians. The questionnaires developed for this study were distributed to 230 dietitians of contract foodservice management companies, including 4 major companies, in Seoul and Gyeonggi areas. A total of 187 (81.3%) questionnaires were used for analysis, and statistical analyses were conducted using SPSS (Win 11.5) for descriptive analysis, correlation analysis, t-test and ANOVA. The average customer orientation score of the dietitians was 3.77 (SD=0.40) and it seemed that most respondents evaluated themselves as customer-oriented. Further analyses revealed significant differences in customer orientation among different position (p<0.05) and payroll (p<0.01) groups.'Type of menu' also affected the customer orientation (p<0.01). Overall, it is needed to design efficient training programs that improve service skills and customer orientation of dietitians, and the understandings on variables affecting customer orientation would help it.

The Effect of using Computer & Smart-phone on Decreased Work Efficiency due to Musculoskeletal Disorders ; Mediating Effect of Perceived Musculoskeletal Disorders (컴퓨터 및 스마트폰 사용이 근골격계질환으로 인한 업무능력 저하에 미치는 영향 : 근골격계 질환의 매개효과)

  • Park, Jong-Ho
    • Journal of Distribution Science
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    • v.14 no.3
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    • pp.55-62
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    • 2016
  • Purpose - Average using time of smart-phone for Korean people is 3 hours 39 minutes and most people who are using a computer at home and their workplace can be affected over force to neck and shoulder due to unstable body posture. musculoskeletal disorders which caused by unstable body posture can affect strongly to decrease work efficiency. So this research is designed to measure the effect of using computer & smart-phone on decreased work efficiency due to musculoskeletal disorders and mediating effect between decreased work efficiency and musculoskeletal disorders. Research Design, Data, and Methodology - The author has developed a questionnaire with 6 hypothesis on the basis of previous research result with 5 constructs. The questionnaires were also made by interview and E-mail. 300 copies of questionnaires were distributed and 282 questionnaire were used for the analysis as valid data responses. SPSS ver.21.0 were used and made Cronbach's α and reliability test, correlation, Baron & Kenny 3 step mediated regression analysis. Result - Cronbach's α shows 0.770~0.954 and C.R. is 0.963~0.997 which is higher than 0.7. and AVE was 0.867~0.933. So the data are all acceptable condition. Using for a long time of a computer & smart-phone has a positive effect on musculoskeletal disorders. This means, it can cause musculoskeletal disorders if people use a computer & smart-phone for a long time due to unstable body posture. And musculoskeletal disorders can effect strongly decrease work efficiency. This study also found out that a long time of using computer can cause musculoskeletal disorders rather than using smart-phone a long time. To check mediate effect of musculoskeletal disorders between using a computer & smart-phone and Decreased Work Efficiency, author used 3-step mediated regression analysis of Baron & Kenny (1986). Using a computer for a long time mediate partially and using a smart-phone for a long time mediate completely. This means that using a smart-phone a long time is not the actual reason to decrease work efficiency. But using level of smart-phone is increasing rapidly day by day. So we need to make additional research about this matter seriously. Conclusion - Nowadays, people can not live on without a computer & smart-phone even a moment. But, using a computer for a long time will affect to cause musculoskeletal disorders and it will effect strongly to decrease work efficiency. Before, we thought over that musculoskeletal disorders were diseases of elder people. But, we found out from this study that musculoskeletal disorders can be happen to any people, even children, or workers in heavy industry or engaged in brain work. So we need to be careful when we use a computer for a long time. People also need to be careful to keep correct body posture when using both a computer and smart-phone since a smart-phone became more popular and using time level became longer. Due to increased income and living standard of people, physical growth of young people is so rapid. But the physical environment of society is not suitable for them since it can not follow up the speed of growth. Suitable work table is very important to prevent musculoskeletal disorder which can affect decrease work efficiency. For a person, a society or country, increased productivity is very important since it can directly connected to the job satisfaction. Education and reeducation for the people is also important, but to teach them how to keep good condition of health will be more important since it can increase the quality of work efficiency and quality of life. Computer and Smart-phone is one the best invention of modern society, but it can cause mental and physical disease which can affect decrease work efficiency and productivity. So it is necessary to observe attentively for the situation continually.

Characterizing Strategy of Emotional sympathetic Robots in Animation and Movie - Focused on Appearance and Behavior tendency Analysis - (애니메이션 및 영화에 등장하는 정서교감형 로봇의 캐릭터라이징 전략 - 외형과 행동 경향성 분석을 중심으로 -)

  • Ryu, Beom-Yeol;Yang, Se-Hyeok
    • Cartoon and Animation Studies
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    • s.48
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    • pp.85-116
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    • 2017
  • The purpose of this study is to analyze conditions that robots depicted in cinematographic works like animations or movies sympathize with and form an attachment with the nuclear person and organize characterizing strategies for emotional sympathetic robots. Along with the development of technology, the areas of artificial intelligence and robots are no longer considered to belong to science fiction but as realistic issues. Therefore, this author assumes that the expressive characteristics of emotional sympathetic robots created by cinematographic works should be used as meaningful factors in expressively embodying human-friendly service robots to be distributed widely afterwards, that is, in establishing the features of characters. To lay the grounds for it, this research has begun. As the subjects of analysis, this researcher has chosen robot characters whose emotional intimacy with the main person is clearly observed among those found in movies and animations produced after the 1920 when robot's contemporary concept was declared. Also, to understand robots' appearance and behavioral tendency, this study (1) has classified robots' external impressions into five types (human-like, cartoon, tool-like, artificial bring, pet or creature) and (2) has classified behavioral tendencies considered to be the outer embodiment of personality by using DiSC, the tool to diagnose behavioral patterns. Meanwhile, it has been observed that robots equipped with high emotional intimacy are all strongly independent about their duties and indicate great emotional acceptance. Therefore, 'influence' and 'Steadiness' types show great emotional acceptance, the influencing type tends to be highly independent, and the 'Conscientiousness' type tends to indicate less emotional acceptance and independency in general. Yet, according to the analysis on external impressions, appearance factors hardly have any significant relationship with emotional sympathy. It implies that regarding the conditions of robots equipped with great emotional sympathy, emotional sympathy grounded on communication exerts more crucial effects than first impression similarly to the process of forming interpersonal relationship in reality. Lastly, to study the characters of robots, it is absolutely needed to have consilient competence embracing different areas widely. This author also has felt that only with design factors or personality factors, it is hard to estimate robot characters and also analyze a vast amount of information demanded in sympathy with humans entirely. However, this researcher will end this thesis as the foundation for it expecting that the general artistic value of animations can be used preciously afterwards in developing robots that have to be studied interdisciplinarily.

Analysis of Adolescent Awareness of Radiation: Marking the First Anniversary of the Fukushima Nuclear Accident (청소년의 방사선 인식도 분석: 일본 후쿠시마 원전사고 1주년 계기)

  • Park, Bang-Ju
    • Journal of Radiation Protection and Research
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    • v.37 no.2
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    • pp.75-83
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    • 2012
  • Marking the first anniversary of the Fukushima nuclear accident, which took place on March 11th, 2011, the level of adolescent awareness and understanding of radiation was surveyed, and the results were then compared with those for adults with the same questionnaires conducted at similar times. A qualitative survey and frequency analysis were made for the design of the study methodology. Those surveyed were limited to 3rd grade middle school students, 15 years of age, who are the future generation. The questionnaire, which is a survey tool, was directly distributed to the students and 2,217 answers were analysed. The questionnaires were composed of 40 questions, and it was found that Cronbach's coefficient was high with 'self awareness of radiation' at 0.494, 'risk of radiation' at 0.843, 'benefit of radiation' at 0.748, 'radiological safety control' at 0.692, 'information sources of radiation' at 0.819, and 'impacts of Fukushima accident'. The results of the survey analysis showed that the students' knowledge of radiation was not very high with 67.4 points (69.5 points for adults) calculated on a maximum scale of 100 points (converted points). The impacts of the Fukushima nuclear accident were found to be less significant to adolescents than adults, and the rate of answer of "so" or " very so" in the following questions demonstrates this well. It was also shown that the impacts of the Fukushima accident to adolescents were comparatively low with 27.0% (38.9% for adults) on the question of "attitude changed against nuclear power due to the Fukushima accident," 65.7%(86.6% for adults) on the question of "the damages from the Fukushima accident was immeasurably huge," and 65.0% (86.3% for adults) on "the Fukushima accident contributed to raising awareness on the safety of nuclear power plants". The adolescents had a high rate of "average" answers on most of the questions compared with adults, and it can be construed that this resulted from adolescent awareness of radiation not being firmly rooted on themselves. This study was the first of its kind for surveying adolescents regarding the level of awareness of radiation after the Fukushima accident, and the results were compared with the survey results of adults, and they are expected to greatly contribute toward establishing a radiation policy by the government in the future.