• Korean Business Review
• /
• v.13
• /
• pp.159-178
• /
• 2000

Tax assistance system in Korea is a one that is designed by the central government to achieve specific policy objectives through the tax relief for economic activities or specific industries, leading to the development of the industries, Thus, the purpose of this study is to see if the government's direct tax assistance system for small and medium manufacturing firms is effective and then to contribute to establishing necessary policies for an effective tax assistance system based on the identification of a direct assistance system that is substantially useful to those firms. T- test was performed to see if there was a difference in tax burden between small and medium manufacturing firms and small and medium non-manufacturing firms and also to see whether the direct assistance system was effective. The results obtained from the statistical analyses are as follows: (1) The tax reduction rule applied to small and medium firms was turned out to be effective based on the fact that the effective tax rates of the small and medium firms to which the rule was applied were, on the average, significantly lower than those of the Listing large corporation which did not receive the tax benefit and also on the fact that the tax savings rates of the small and medium firms which could apply the rule were, on the average, significantly higher than those of the Listing large corporation to which the rule was not applied. (2) The tax credit rule applied to small and medium manufacturing firms was also turned out effective based on the same fact as described in the case of the application of the tax reduction rule.

• Journal of Acupuncture Research
• /
• v.27 no.1
• /
• pp.75-86
• /
• 2010

Objectives : We developed and proposed a guideline for safety and performance assessment of electric moxibustion apparatus (class II medical device). Methods : We drafted the guideline for safety and performance assessment of electric moxibustion apparatus by referring the existing standards, guidelines and measurement data from commercially available products. Temperature characteristics such as maximum temperature and ramp time, and physical characteristics such as weight, noise and diameter were measured. User friendliness was also evaluated for commercial devices. Results : This guideline only can be applied to the electric moxibustion apparatus where moxa is being heated by electricity for medical proposes. Maximum temperature of higher than $50^{\circ}C$ can be achieved mostly. Ramp rate of temperature seems to be reliable. Control of temperature is needed to be improved. Moxa and its derivative products seem to be regulated for reliable temperature performance for clinical application. Requirements for design and development of electric moxibustion apparatus are suggested : temperature indicator, temperature control and its accuracy, safety measure, surge protection, user friendliness and instruction for use (IFU). Design recommendation of the reduction of noise level and energy loss are suggested for better products. Conclusions : We proposed a guideline for safety and performance assessment of electric moxibustion apparatus to improve the quality of relating products and aid their commercialization by aiming higher industrial competitiveness of the medical device sectors in Korea. Discussion with related institutes such as industry, academy and government is further required. Public hearings also need to be held prior to the establishment of a final guideline and standard.

• Journal of Digital Convergence
• /
• v.13 no.1
• /
• pp.205-213
• /
• 2015

Era of multi-channel digital multimedia on the Internet, cable, satellite and IPTV and the growth of new media such as terrestrial broadcast advertising with the poor rating has also dropped sharply. In this situation, terrestrial TV suggesting the introduction for total amount system appearing comments. In this study, the introduction of these intermediate advertising the public and professional awareness about the issue by comparing the introduction for total amount advertising feasibility was done in the purpose. The results were as follows. First, Studies on terrestrial TV suggesting the introduction of total amount system and public opinion about the differences in perception between experts is high. Second, Both the public and professionals about the total amount system preferred application stage were in favor of gradual for/limited permit cross-media. Third, the general population was higher than the positive response from experts about the benefits of the total amount system. Finally, the general public about the disadvantages of the total amount system they were more positive response than the experts. The introduction for total amount system validity of these data for future total amouny system to provide a basis for enforcement is expected to give.

• The Journal of the Convergence on Culture Technology
• /
• v.6 no.1
• /
• pp.269-278
• /
• 2020

The purpose of this study is to verify the effectiveness of problem-based learning on self-directed learning ability and learning flow of junior college students. The study was conducted on 248 students from five departments who participated in the faculty learning community program, which was supported by the Center for Teaching and Learning Development at D University in Busan. The effectiveness of the survey conducted before and after the application of the problem-based learning method was examined to show statistically significant changes in both self-directed learning ability and learning flow. A survey on satisfaction with the problem-based learning method showed that 66.2% of all students were satisfied with their classes overall, and 64% of the respondents said that the problem-based learning method helped them understand the course, which allowed them to verify the effectiveness of the study method. This research is meaningful in that it can be used as a basic data for the search for learner-centered education methods required by the era of the fourth industrial revolution.

• International Journal of Industrial Entomology and Biomaterials
• /
• v.28 no.2
• /
• pp.58-65
• /
• 2014

Bumblebees are important pollinators of crops and wildflowers. Bumblebees generally produce one generation per year. One of the key stages for year-round rearing of bumblebees is breaking diapause. To evaluate the effects of a combination method of $CO_2$-narcosis and cold treatment to break the diapause of B. ignitus and B. terrestris queens, we determined whether this method affected their ability to establish a colony after the diapause break. The diapause treatment regimes that were utilized were $CO_2$ ($CO_2$-narcosis), CT-1M (cold treatment at $5^{\circ}C$ for 1 mo), CT-1M-$CO_2$ ($CO_2$-narcosis after cold treatment for 1 mo), CT-2M-$CO_2$ ($CO_2$-narcosis after cold treatment for 2 mo), CT-2M (cold treatment for 2 mo), CT-2.5M-$CO_2$ ($CO_2$-narcosis after cold treatment for 2.5 mo) and CT-2.5M (cold treatment at $5^{\circ}C$ for 2.5 mo). In view of the effects on the colony developmental characteristics of B. ignitus queens, the most favorable diapause treatment was CT-1M-$CO_2$. A combination method of $CO_2$-narcosis and cold temperature treatment yielded better results than that of single $CO_2$-narcosis or cold temperature treatment on the colony development of diapause-broken B. ignitus queens. In the case of B. terrestris queens, we concluded that a combination method of $CO_2$ and cold temperature treatment yielded better results than that of a single cold-temperature (up to 2 mo) treatment. In conclusion, the findings of the present study indicated that the combined application of $CO_2$ and cold temperature was a favorable method for the colony development of diapause-broken B. ignitus and B. terrestris queens compared with only $CO_2$-narcosis or cold temperature treatments. A combination method of $CO_2$ and cold treatment reduced the side effect of $CO_2$-narcosis and shortened the duration of cold treatment by at least 1 mo.

• Clean Technology
• /
• v.24 no.1
• /
• pp.27-34
• /
• 2018

Catalytic filter has many advantages for the industrial application owing to its bi-functional ability to treat nitrogen oxides and particulate simultaneously. The technical feasibility of using the catalytic filter in the flue gas treatment process will be more promoted if the high porous ceramic sheet filter is utilized. However, it is not easy to prepare the effective catalytic filter using sheet filter as it has less room for catalyst support due to its thin layer. In this study, catalytic filter using a domestic ceramic sheet filter element has been prepared and conducted the experimental evaluation for NO reduction performance. The current sheet filter element shows the low catalytic activity less than 92% conversion for NO concentration 700 ppm at the face velocity $0.02m\;s^{-1}$. This unexpected low catalytic activity seems to be caused by the present of extraordinary large pores from the lack of uniformity in the pore size distribution of the sheet filter. The large pore size of the sheet filter is reduced by composing the smaller powder as its raw material, which presents improvement in NO conversion more than 96%. More improvement is observed showing 98% NO conversion which is applicable to a commercial plant when the catalyst coating layer is expanded by adding the large $TiO_2$ particles during the catalyst preparation. Both of above two methods is regarded as that the broad gates of the larger pores in the coating layer are effectively filled with the proper catalyst. So these results encourage the utilization of sheet filter as a good catalytic filter material with its potential merit of high permeability.

• Journal of the Korean Magnetics Society
• /
• v.22 no.2
• /
• pp.58-65
• /
• 2012

Since Nd-Fe-B magnet was first synthesized in 1983, many new applications have emerged in the past two decades. With regard to motor market, it will expand because of strong energy saving requirements from the automobile and electric application markets. Especially, permanent magnet motors for hybrid and electric vehicles are drawing great attention and the usage of Nd-Fe-B magnets will increase all the more hereafter. There is, however, a serious problem as motors in such eco-friendly cars are said to operate in high temperatures of about $200^{\circ}C$. Nd-Fe-B magnet has a drawback of dramatically decreasing coercive force with the rise of temperature. In order to improve this aspect. the best way is to add dysprosium (Dy) into the magnet. So, Dy has become an essential element for Nd-Fe-B high-performance magnet as it helps to maintain coercive force even at high temperatures. On the other hand, the rare earth resources in the earth crust are eccentrically-located and its majority is produced in China. There is a need to reduce its usage as, especially compared to light rare earth elements as neodymium (Nd) and samarium (Sm), heavy rare earth elements including Dy are unevenly distributed to a dramatic degree, their output low, and their prices are about 10 times that of Nd. The present article includes a summary of the trend in research and development of motors and permanent magnets to solve rare-earth resources problem.

• Polymer(Korea)
• /
• v.37 no.4
• /
• pp.518-525
• /
• 2013

To improve the mechanical properties of polypropylene (PP) biocomposites reinforced with sulfuric acidtreated green algae (SGA), SGA/graphite nanoplatelets (GNP)/PP biocomposites were prepared and their properties were evaluated depending on the particle size and content of GNP. The flexural and impact strength of SGA/GNP/PP biocomposites decreased with the addition of GNP, whereas the flexrual and storage moduli were greatly improved with increasing GNP loading. SGA/GNP/PP biocomposites reinforced with GNP5 showed generally better mechanical properties compared to that reinforced with GNP15 mainly due to the improved dispersion of the smaller GNP. SGA/GNP/PP biocomposites reinforced with GNP5 showed a lower resistance to the thermal expansion because the relatively uniform dispersion of smaller GNP was responsible for the effective heat transfer to the polymer matrix. As a result, SGA/GNP/PP biocomposite was acceptable for the general purpose application due to the improved flexural resistance, storage moduli, and damping characteristics.

• Journal of Convergence for Information Technology
• /
• v.7 no.4
• /
• pp.105-111
• /
• 2017

With the emergence of the fourth industrial revolution, more and more attempts have been made to apply IoT technology to the manufacturing process and launch the product. In this paper, we propose IoT authentication scheme based on hash chain which can easily apply IoT device to small and medium enterprises in Korea. In the proposed method, the companies that installed IoT devices suitable for the manufacturing environment are selected to maintain the linkage between IoT devices so that product information and release information can be efficiently collected and managed during the entire manufacturing process. In addition, the proposed scheme is characterized in that it does not require an additional encryption / decryption algorithm because the authentication information of the IoT device is constructed based on a hash chain. As a result of the performance evaluation, the efficiency of the manufacturing process was improved by 18.5% and the processing of the manufacturing process with the IoT device was shortened by 20.1% on the average according to the application of the IoT device. In addition, the labor cost reduction costs in the manufacturing process decreased by an average of 30.7%.

• Journal of Life Science
• /
• v.24 no.6
• /
• pp.648-654
• /
• 2014

Grape pruning stems constitute a scarcely investigated class of byproducts with limited reports on their bioactive polyphenol content and/or industrial applications. Herein we present the outcome of our investigation on grape pruning stems extracts, concerning the assessment of their total polyphenolic content and the detailed evaluation of their antioxidant properties. Results obtained indicate that grape pruning stems are particularly rich in flavonoids and trans-resveratrol. The antioxidant activities was analyzed and expressed as electron donating ability, ABTS cation radical decolorization, hydrogen peroxide scavenging activity and superoxide anion radical scavenging activity, the antioxidant activity of Vitis labrusca L. pruning stems extracted (GPSE) was higher than that of BHA and L-ascrobic acid. The whitening and anti-wrinkle activities display an capability. Results herein grape pruning stems used as a valuable resource for the extraction of resveratrol, which would be added to functional cosmetics and food materials.