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Issues of Income Tax on the Compensation for Employee Invention of the University (대학 직무발명 보상금에 대한 소득세 과세 관련 쟁점 검토 -대법원 2015.4.23. 선고 2014두15559 판결을 계기로-)

  • CHEE, Seonkoo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.5
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    • pp.219-226
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    • 2016
  • There has been some controversy about imposing income tax on the compensation for university employees' inventions. In this research, various issues of taxation related to such compensation are examined, with Supreme Court Judgement 2014Du15559 as a means of understanding the confusion associated with this taxation. An amendment of the Income Tax Law is proposed based on the examination results, in order to promote research in the university field, which is able to make various types of compensation for employee inventions fall into the category of tax exemptions. It is concluded that if the Income Tax Law is amended to refer to the definition of technology in the Technology Transfer and Commercialization Promotion Act, instead of that of the Invention Promotion Act, the compensation resulting from newly emerging IPRs and technical know-how, which are currently taxed, can become tax exempt.

Development of RCA Incident Investigation Method as Easily Adopted Industry Field (산업현장에서 쉽게 적용할 수 있는 근본원인 사고조사기법 개발에 관한 연구)

  • Kwon, Jae Beom;Kwon, Young Guk
    • Journal of the Korean Society of Safety
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    • v.36 no.5
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    • pp.43-51
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    • 2021
  • Incident investigation is one of the most important processes among various other safety management methods to prevent industrial accidents. Finding the root causes of accidents, eliminating hazards, and improving safety are the most important purposes of investigating accidents. During the investigation process, root cause analysis (RCA) techniques are used to effectively identify RCA. Over the past few decades, over 30 RCA methods have been developed. These techniques are being widely used in some industries, such as the nuclear and aircraft industries; however, most of the RCA techniques require professional knowledge and special training, making it difficult for safety managers in their respective fields to understand and apply them. Therefore, managers of general industrial sites are rarely present at the scene of actual accident investigations, and they cannot contribute much to the purpose and effectiveness of these investigations. In this study, to address these issues, we developed an RCA technique to facilitate root cause investigation of accidents in real-world industrial sites. To develop new techniques, Systematic Cause Analysis Technique (SCAT), one of the RCA techniques, was used to investigate incidents in the enterprise over three years. We also utilized feature analysis and other papers from existing RCA techniques. To verify its effectiveness, the technique proposed was also applied to the accident case. The technique developed can easily identify and analyze the root cause of an accident and help industrial managers. It can also identify the root cause category where accidents are concentrated and use this data to establish guidelines for preventing future accidents and, thus, focus on prioritizing improvement initiatives.

The Analysis of Status and Trends on Green Management in Korea by the Development and Application of the Evaluation Index (녹색경영평가지수 개발을 통한 우리나라 녹색경영 현황 및 변화 추이 분석)

  • Lee, Seehyung;Lee, Yoon Jung;Lee, Chanwoo;Choi, Kwang-Lim
    • Journal of Climate Change Research
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    • v.5 no.3
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    • pp.231-248
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    • 2014
  • The goal of this research is to develop an evaluation method applying 'Green Management Index' introduced by Korean government to assess overall Green management level of the industrial sector. The method can help to grasp the present condition of Green management in Korea and analyze changes in trend. For this research, business types are classified into 8 categories and each evaluation method is developed according to each category. Green management evaluation was conducted in 2013, targeting 513 enterprises and the result was analyzed comparing that of 2011 to understand changes in trend. The evaluation shows that 1) 'strategy and system' section is tentatively vulnerable than other sections, 2) industry with higher sensitivity towards regulations has higher score, 3) there is a significant gap conducting green management between conglomerates and SMEs especially in 'system' section. The total score was elevated by 3 points compared to 2011. It is considered that the elevation of score was attributed to tightened regulations such as Target Management Scheme. Controlled Entities scored 4 points higher and 'GHG and environmental pollution' section increased by 10 points. Also, there is a wide disparity in green management evaluation between controlled entities and non-controlled entities from 5 points in 2011 to 10 points in 2013.

Utilization and Prospect of Big Data Analysis of Sports Contents (스포츠콘텐츠의 빅데이터 분석 활용과 전망)

  • Kang, Seungae
    • Convergence Security Journal
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    • v.19 no.1
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    • pp.121-126
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    • 2019
  • The big data utilization category in the sports field was mainly focused on the big data analysis to improve the competence of the athlete and the performance. Since then, 'big data technology' which collect and analyze more detailed and diverse data through the application of ICT technology such as IoT and AI has been applied. The use of big data of sports contents in future has value and possibility in the smart environment, but it is necessary to overcome the shortage and limitation of platform to manage and share sports contents. In order to solve such problems, it is important to change the perception of the companies or providers that provide sports contents and cultivate and secure professional personnel capable of providing sports contents. Also, it is necessary to implement policies to systematically manage and utilize big data poured from sports contents.

Correlates between Urban Land Use and Manufacturing Industries Characteristics and Energy Consumption - A Case of Busan Metropolitan Area (토지이용 및 제조업 특성에 따른 에너지 사용량과의 상관성 분석 - 부산광역도시권 사례를 중심으로)

  • Lee, Yun Ju;Choi, Yeol
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.39 no.5
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    • pp.637-645
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    • 2019
  • Global warming and a new energy policy request the energy saving and pollutant emission control in municipal level. Previous studies focus on transportation in the Seoul metropolitan area which can easily meet the policy goal by reducing it. This study expands the area of urban energy planning to the industries and land use which takes up most of energy use of the city. We empirically study the Busan metropolitan area's 5 years natural gas and electricity consumption data by the industries and land use. Results show that energy usage significantly depends on not only population but also urbanizing intensity and industrial category. This paper address that the policy maker need to pay attention on energy usage pattern of each sectors during the planning.

Development of Smart Safety Sensors to Prevent Falling and Contact Accidents at Construction Sites (건설현장의 추락 및 접촉사고 방지를 위한 스마트 세이프티 센서 개발)

  • Lee, Juhee;Ahn, Joseph
    • Korean Journal of Construction Engineering and Management
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    • v.22 no.1
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    • pp.47-54
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    • 2021
  • According to the Korea Occupational Safety and Health Agency's (KOSHA) report on industrial accident statistics over the past four years, the number of casualties at construction sites from 2017 to June 2020 was about 93,158 and the number of deaths was about 1,977, showing a high trend of safety accidents among the eight major occupational groups, with the construction industry ranking third in total and the death rate being the highest in total. Among them, the number of deaths caused by falls in the entire occupational category is about 1,267, the highest rate of deaths due to contact is about 522, which is a frequent safety accident among the top three accident types. This paper aims to help reduce the overall proportion of construction safety accidents by developing smart safety sensing devices using ultrasonic sensors to prevent two types of safety accidents, which have the highest rate of occurrence among various types of safety accidents occurring at construction sites.

A Text Content Classification Using LSTM For Objective Category Classification

  • Noh, Young-Dan;Cho, Kyu-Cheol
    • Journal of the Korea Society of Computer and Information
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    • v.26 no.5
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    • pp.39-46
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    • 2021
  • AI is deeply applied to various algorithms that assists us, not only daily technologies like translator and Face ID, but also contributing to innumerable fields in industry, due to its dominance. In this research, we provide convenience through AI categorization, extracting the only data that users need, with objective classification, rather than verifying all data to find from the internet, where exists an immense number of contents. In this research, we propose a model using LSTM(Long-Short Term Memory Network), which stands out from text classification, and compare its performance with models of RNN(Recurrent Neural Network) and BiLSTM(Bidirectional LSTM), which is suitable structure for natural language processing. The performance of the three models is compared using measurements of accuracy, precision, and recall. As a result, the LSTM model appears to have the best performance. Therefore, in this research, text classification using LSTM is recommended.

Evaluation of Acute Toxicity of Pomace Schisandra chinensis Extracts Using SD-rats (SD-rats를 이용한 오미자박 추출물의 급성경구독성 평가)

  • Seokho, Kim;Bo Ra, Yoo;Young-Suk, Kim;Jong-Min, Lim;Bon-Hwa, Ku;Kyeong Tae, Kwak;Byeong Yeob, Jeon
    • Herbal Formula Science
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    • v.30 no.4
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    • pp.281-291
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    • 2022
  • Objectives : In this study, acute oral toxicity test of pomace Schisandra chinensis extracts was conducted in order to up-cycling to a high value-added industry using by-products discarded in the production process of Schisandra chinensis products and active ingredients such as dibenzocyclooctadiene lignans in Schisandra chinensis. Methods : Pomace Schisandra chinensis extracts were orally administered to SD-rats(female, n=3) without a control group according to the 'OECD guidelines'. After, mortality and clinical signs were observed, and the deceased animals were subjected to an autopsy. In addition, acute oral toxicity test was sequentially performed in step I (300 mg/kg), step II(300 mg/kg), step III(2,000 mg/kg), and step IV(2,000 mg/kg) according to the mortality. Results : There were no abnormalities caused by pomace Schisandra chinensis extracts in step I and step II. However, one animal each died in step III and step IV. In addition, clinical signs(salivation, decrease in food intake, prone position, decrease of locomotor activity, loss of locomotor activity, convulsion, hypothermia, lacrimation, staining around mouth, soiled perineal region, reddish urine, chromaturia, decrease of fecal volume, lying on side, blackish stool, no stool, compound-colored stool, refusal to feed, excitement, hypersensitivity, rigidity, dorsal position, etc.) were observed. But, no clinical signs were observed from 5th day, and experiment animals recovered completely. Conclusions : As a result of this study, pomace Schisandra chinensis extracts may exhibit acute toxicity at concentrations of 2,000 to 5,000 mg/kg, and the GHS classification was designated as 'Category 5'.

Impact of Wearing Functional Supporters that Prevent Seniors from Falling on Muscle Function, Sense of Balance, and Overcoming Fatigue (시니어 낙상예방을 위한 기능성 서포터 착용에 따른 근기능 및 균형감각과 피로회복에 미치는 영향 연구)

  • Um, Sungheum;Jang, Seonu;Park, Munhwan;Lee, Seongjae
    • Fashion & Textile Research Journal
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    • v.24 no.1
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    • pp.156-163
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    • 2022
  • Loss of leg muscle and muscle weakness, which are caused by aging, affect muscle function and sense of balance. As a way of preventing seniors from falling, we developed the idea of wearing functional supporters based on graduated compression technique and in the form of a taping supporter. Their impact on power, sense of balance, overcoming fatigue, and subjective wearing sensation was investigated. The following results were obtained. After wearing functional compression supporters, body temperature increased from 24.5 ± 0.5℃ to 26.3 ± 0.6℃. Calf size, which assesses the level of edema, decreased from 26.1 ± 1.8cm to 25.7 ± 1.8cm. The result of dynamic balance test, which helps estimate the fall prevention effect, increased from 6.4 ± 0.9sec to 7.1 ± 0.6sec. Lactate level, which indicates the level of fatigue, decreased from 8.1 ± 0.6mmol/L to 7.3 ± 0.8mmol/L. Standing long jump record, which assesses power, increased from 110.1 ± 3.1cm to 112.0 ± 2.8cm. Standing on one leg with eyes closed, which assesses sense of balance, increased from 4.2 ± 1.1sec to 6.5 ± 0.8sec. Ankle angle, which assesses joint stability, increased from 75.3 ± 4.0° to 80.1 ± 1.7°. In metabolism and physical performance testing, which assesses keep, the score increased from 26.3 ± 1.7 to 28.8 ± 1.2. Muscle supporting score, which assesses joint stability, increased from 7.3 ± 0.6 to 7.8 ± 0.4. In the category of body type, which assesses wearing sensation and body shaping function, the score increased from 5.7 ± 1.4 to 6.4 ± 1.2

S. Korea's Approach Strategy through Policy Analysis of Major Countries to Promote the Use of Forest Biomass as Renewable Energy (재생에너지로서 산림바이오매스 활용 촉진을 위한 주요국의 정책분석을 통한 한국의 접근전략)

  • Lee, Seung-Rok;Park, Sehun;Koh, Moon-Hyun;Han, Gyu-Seong
    • New & Renewable Energy
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    • v.18 no.3
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    • pp.10-22
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    • 2022
  • Forest biomass energy is based on scientific evidence in response to carbon neutrality and the climate crisis, international consensus, and environmental-geographic characteristics of each nation. In this study, the authors aimed to analyze macroscopic forest biomass energy policies for ten major countries. They categorized them into six detailed categories (Sustainable utilization, Cascading Uutilization, Replacement of fossil fuel/Carbon intensive products, Utilization of forest by-products/residues as the source of energy, Contribution to carbon-neutral/climate change, and Biomass combined with CCS/CCUS ). In addition, the surveyed nations have developed a policy consensus on the active use of forest biomass with sustainable forest management except for the cascading utilization category. Furthermore, the authors evaluated the mid to long-term plans of the Korean government for improvements in the policy and legal aspects. As a result, the authors derived four major directions that South Korea should approach strategically in the future (1) secure financial resources for sustainable forest management and stimulating investment in the timber industry, (2) promote unified policies to establish a bio-economy, (3) enhancement of the forest biomass energy system, and (4) reorganization and promotion of strategy centered on the opinions of field experts in internal and external instability.