• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• 제어로봇시스템학회:학술대회논문집
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• 1999.10a
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• pp.284-287
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• 1999

A design of I-PDA controller for the third order plant by CDM is presented in this paper. Using CDM in the controller design procedures, the step responses of the controlled system with the I-PDA controller satisfied both transient and steady state response specifications without adjustment, and also satisfy the requirements of stability, faster response and robustness. The step responses of the controlled system using I-PDA controller are coiniciding to the ones using PIDA controller, and the integral gain of the I-PDA controller also equals to the prefilter gain of the PIDA controller designed by CDM. The effect of the disturbances can also be lastly eliminated. The fast step response of the controlled system can be obtained by reducing the equivalent time constant. MATLAB's numerical results show that the desired specifications of the controlled system using I-PDA controller is obtained. Furthermore, the results also show a good robustness that the desired performances of the controlled system have no significant changed when the plant parameters are varied.

• Journal of Korea Society of Industrial Information Systems
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• v.6 no.4
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• pp.54-60
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• 2001

In this thesis, We analyze performance evaluation of one channel B-WLL IF receiver system. Among the item of receiver performance, inter-modulation interference and yield analysis is especially focused. Since inter-modulation interference cause bad influence on system performance due to unwanted third order harmonic located in desired frequency band, third order harmonic causing inter-modulation interference should be efficiently removed. Yield analysis is observing influence on system performance when system element parameter is statistically varied, and in this thesis, system output is observed for LNA parameters. Additionally, Scheme for LNA gain adjustment to reduce inter-modulation interference is proposed by observing variation of third order harmonic output for LNA gain variation.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.33 no.3A
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• pp.286-295
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• 2008

In this paper, we consider the use of orthogonal multiple beams (OMBs) to simultaneously achieve multi-user diversity and multiplexing gain in a packet-based wireless system. Previous OMB scheme considers the use of a fixed number of multiple beams equal to the number of transmit antennas. However, unless the number of active users is sufficiently large, the use of a fixed number of multiple beams may not provide desired performance due to the interference signal transmitted through other beams, being even worse than the use of a single beam. To alleviate this problem, we consider the adjustment of the number of beams in use to maximize the spectral efficiency according to the operating condition. Simulation results show the validity of the proposed scheme.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
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• v.13 no.1
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• pp.68-73
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• 2002

This paper presents the implementation of wide-band RFIC amplifier operating from near 50 MHz to 3 GHz using Tachyonics SiGe HBT foundry. Voltage shunt feedback is used for the flat gain and the broad band impedance matching. Initial design parameters are calculated through the low frequency small signal analysis. Since the HBT model was not available at the design time, discrete tuning board was made for fine adjustment in the low frequency range. Fabricated amplifier shows 12 dB gain with 1 dB fluctuation and P1 dB reaches 15 dBm at 850 MHz.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.22 no.2
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• pp.334-343
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• 1997

Reference white in color television receiver can be achieved by adjusting the RGB gun current ratio and it is necessary to provide additional gain ratio adjustment for the RGB video signal. Generally, the gun current density profile has a gaussian distribution and the gain-bandwidth product of RGB channel amplifieris constant. Therefore brightness and spatial resolution are changed with variations in reference white of receiver. In this paper, the effect of RGB gun current and channel gain ratios on brightness and resolution of CPT is analyzed. Brightness is increased with the color temperature of referenc white because of Helmholtz-kohlrausch effect. The change in ligh output is more abrupt and spatial resolution is improved with unity current ratio. For more bright and improved ressolution we also present the range of color temperature of reference white for P22 phosphors.

• Korean Journal of Poultry Science
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• v.23 no.3
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• pp.121-128
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• 1996

A feeding trial was conducted to evaluate the effect of supplementing MAXIMINERAL(72)(MM), a cornmercial product of Ca, Mg-bentonite, to the broiler diet. One thousand hatched rnale broiler chickens(Cobb strain) were randomly assigned to 4 dietary treatments; MM 0% (control), MM 1%, MM 2%, and MM 2% + tricalciurnphosphate (CaP) 0.5%. Each treatment had 5 replicates of 50 birds each. Birds were grown on floor and fed ad libitum for 5 wk. Through the whole period, weight gain and feed intake were not significantly different among treatments. However, weight gain of MM 2% + CaP 0.5% group was highest and orthogonal contrast showed that the feed intake during the period of 0~2 wk was significantly(p<0.01) lower in MM supplemented groups than the control. Feed efficiency (feed /gain) of MM supplemented groups were significantly better than the control. Feed efficiency of the control was significantly(p<0.05) higher than MM 1% and MM 2% + CaP 0.5% groups but not different from MM 2% group. Contents of ash, Ca and P of tibia were not significantly different among treatments but that of P tended to be low in MM 1% and MM 2% groups. There were significant (p<0.01) differences in plasma alkaline phosphatase (AP) activity among treatments. The highest AP activity was shown in MM 2% + CaP 0.5% group followed by the control, MM 2% and MM 1% group. It was concluded that supplernentation of MM at the level of 1% of broiler diet significantly improves feed efficiency and adjustment of P level rnay further improve the performance of the broiler chickens.

• Progress in Medical Physics
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• v.20 no.4
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• pp.244-252
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• 2009

The purpose of this study is to compensate for susceptibility and a ferromagnetic body artifact using CFA and TGV on MR Imaging. A total of 30 patients (15 men and 15 women, mean age: 45 years) were performed on head and neck diseases. MR Unit used a 1.5T superconducting magnet (GE medical system, High Density). This study have investigated by changing with CFA and TGV (70, 90, 110, 130, 150) searching for compensation values about susceptibility and a ferromagnetic body artifact in 60 kg standards of body weight (p<0.05). As a quality results, Image qualities were obtained at different score from CFA and TGV (70, 90, 110, 130, $150=3.23{\pm}0.35$, $4.31{\pm}0.02$ $4.23{\pm}0.21$, $5.12{\pm}0.25$, $7.13{\pm}0.72$, $8.31{\pm}0.01$, $5.21{\pm}0.15$, $6.14{\pm}0.08$, $5.23{\pm}0.72$, $5.91{\pm}0.06$, p<0.05). Absolute CNRs (TG, CNRpre, CNRpost) were acquired with (70:$-1.44{\pm}0.11$, $-2.7{\pm}0.04$, 90:$-2.18{\pm}0.42$, $-4.41{\pm}0.43$, 110:$-2.89{\pm}0.43$, $-5.23{\pm}0.02$, 130:$-2.34{\pm}0.05$, $-5.26{\pm}0.01$, 150: $-2.09{\pm}0.08$, $-3.87{\pm}0.12$, p<0.05). In conclusions, this study could be compensated for metal and flow artifacts surrounding the tissues having artifact by changing CFA and TGV.

• Proceedings of the KIEE Conference
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• 1997.07f
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• pp.2139-2142
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• 1997

The most important thing in vector control scheme is the knowledge of accurate electrical motor parameters. These parameters can computed by conventional motor test, such as no-load and locked rotor tests. However, the values from these tests are different from actual motor parameters, and the adjustment process of the parameters is time consuming. This paper presents an auto-tuning method for vector control of induction motor. The tuning algorithm is based on the rotor flux behavior of the induction motor for stepwise torque current command. The transient terminal voltage caused by the undesirable variation of the rotor flux is used for tuning the slip gain $K_5$ defined as the inverse of the rotor time constant. The electrical parameters of induction motor can also calculated by this method. The presented method is evaluated through the computer simulations.

• Physical Therapy Korea
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• v.4 no.2
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• pp.77-88
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• 1997

Conversion disorder is a psychologically produced alteration or loss of physical functioning suggestive of a physical disorder. Conversion symptoms are often superimposed on organic disease and can be overlooked. Psychological techniques are central to the management include the following: avoiding confrontation with the patients; avoiding reinforcement or trivializing the symptoms; reviewing results of tests and exams and creating an expectation of recovery; educating the patient before a treatment is begun; evaluating the patient's emotional adjustment and considering it at a treatment; using caution in labeling the condition; considering referral for psychotherapy; establishing particularly a treatment plan and making a definite treatment program; adjusting patient' s environment; letting participate a family at appropriate time; developing a reinforcement program for a treatment of chronic symptoms; developing a home program for outpatients. Use behavior therapy reinforcement may be helpful with more chronic or resistant symptoms, especially when there is a history of vague or excessive somatic complaints or significant secondary gain.