• 제목/요약/키워드: Installment

검색결과 133건 처리시간 0.028초

개인의 상속세 인식에 대한 연구 (A Study on the Recognition of Inheritance Tax by Individuals)

  • 윤귀태;박영배
    • 디지털정책학회지
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    • 제1권2호
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    • pp.25-40
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    • 2022
  • 본 연구는 우리나라의 상속세에 대한 국민들의 상속세 인식에 대한 연구로서, 한국의 상속세제에 대한 폐지와 유지, 유지 시 세율 공제 한도 등에 대한 인식을 살펴보았다. 이를 통해 상속세가 가계에 미치는 영향을 현실적으로 살펴보고 세계 각국에 비해 지나치게 불합리적인 면이 있다면 이를 개선하고자 함에 이 연구의 목적이 있다 하겠다. 이를 위하여 전국 주요 도시 거주 성인을 대상으로 2022년 09월 10일을 조사 시점으로 하여 2022년 10월 10일까지 31일간 1 대 1 면대면으로 설문조사를 실시하였다. 연구 결과, 첫째, 상속세 폐지를 선호하지만, 유지 시 개선을 희망하였으며, 둘째, 상속세 최고세율이 높기에 공제 한도의 확대, 배우자공제 폐지, 유산취득세제 선호 등이 필요하다고 하였으며, 마지막으로 연부연납제도 연장 및 과세 이연제도 도입 등을 원하는 것으로 나타났다. 이는 상속세 유지 시 상속세제 전반적인 개정이 필요하다는 인식을 가지고 있음을 시사한다. 본 연구 결과를 통해 현실을 반영하고 있지 못한 우리나라 상속세제의 개선에 대한 논의의 단초를 제공함에 연구의 의의를 두고자 한다.

코호넨네트워크와 생존분석을 활용한 신용 예측 (Credit Prediction Based on Kohonen Network and Survival Analysis)

  • 하성호;양정원;민지홍
    • 한국경영과학회지
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    • 제34권2호
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    • pp.35-54
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    • 2009
  • The recent economic crisis not only reduces the profit of department stores but also incurs the significance losses caused by the increasing late-payment rate of credit cards. Under this pressure, the scope of credit prediction needs to be broadened from the simple prediction of whether this customer has a good credit or not to the accurate prediction of how much profit can be gained from this customer. This study classifies the delinquent customers of credit card in a Korean department store into homogeneous clusters. Using this information, this study analyzes the repayment patterns for each cluster and develops the credit prediction system to manage the delinquent customers. The model presented by this study uses Kohonen network, which is one of artificial neural networks of data mining technique, to cluster the credit delinquent customers into clusters. Cox proportional hazard model is also used, which is one of survival analysis used in medical statistics, to analyze the repayment patterns of the delinquent customers in each cluster. The presented model estimates the repayment period of delinquent customers for each cluster and introduces the influencing variables on the repayment pattern prediction. Although there are some differences among clusters, the variables about the purchasing frequency in a month and the average number of installment repayment are the most predictive variables for the repayment pattern. The accuracy of the presented system leaches 97.5%.

자기부상열차의 주행안정성 해석에 의한 횡 댐퍼 파라미터 연구 (A Parameter Study of Lateral Damper on Hunting Stability of Maglev Vehicle)

  • 한종부;김기정;김창현;한형석
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2011년도 정기총회 및 추계학술대회 논문집
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    • pp.75-80
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    • 2011
  • In the area of wheel on rail vehicle, hunting stability which is generated by lateral motion is one of important characteristics for running safety. It might cause not only oscillation of vehicle but also derailment in an unstable area of the high speed. A Maglev vehicle is usually controlled the voltage to maintain the air gap between electromagnet and track. However, in Maglev system, an occurrence possibility of hunting motion could be high, because Maglev vehicle is not controlled directly lateral force between electromagnet and track in the curved guideway. In this paper, running safety is evaluated when Maglev vehicle run on guideway at high speed according to installment of damper between maglev vehicles and bogies, and to analyze the effect of it. Also, the parametric study is carried out for selecting effective lateral damper properties through the simulation. To accurately predict the running safety, 3d multibody dynamics models which are included air spring, guideway conditions and irregularities profile are used. With the results acquired, suggestions were made whether to adopt the damper and how to optimize the damping characteristics.

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기상 환원제를 사용하는 선택적 환원촉매에서 유동혼합 개선에 관한 연구 (A STUDY ON FLOW MIXING IMPROVEMENT OF SELECTIVE CATALYTIC REDUCTION USING GASEOUS REDUCTANT)

  • 고상철;이범호;조승환;이상헌;홍성태;이대엽
    • 한국전산유체공학회지
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    • 제15권1호
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    • pp.56-63
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    • 2010
  • Since emission regulations for vehicles have become more stringent, SCR technology has drawn a strong attention in order to reduce NOx emissions. Optimal design of a reductant injection nozzle and a multi-hole plate located between the cone and catalyst is critical in that the uniform distribution of reductant is necessary to maximize the NOx conversion efficiency and minimize the slip of reductant in SCR. In this work, an LPG fuel(C3H8 in vapor state) was used as a reductant for LPG vehicles. A Realizable k-$\varepsilon$ model is used for turbulence, and SCR body is defined as porous media with inertia and viscous resistances measured in this work. Effect of the number of nozzle holes on the flow mixing index was analyzed, which revealed that a four hole nozzle shows the best performance in terms of uniformity of flow. An installment of a multi-hole plate at the entrance of catalyst was evaluated with flow mixing index, uniformity of flow, and pressure drop. A multi-hole plate with gradual hole diameter change in three steps showed the best uniformity of flow within the conditions suggested in this work.

Hybrid GA를 이용한 최적의 블록단위 설비배치에 관한 연구 (A study on optimal of block facility layout using Hybrid GA)

  • 이용욱;석상문;이철영
    • 한국항해항만학회:학술대회논문집
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    • 한국항해항만학회 2000년도 추계학술대회논문집
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    • pp.131-142
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    • 2000
  • Facility layout is the early stage of system design that requires a mid-term or long-term plan. Since improper facility layout might incur substantial logistics cost including material handling and re-installment costs, due consideration must be given to decisions on facility layout. Facility layout is concerned with low to arrange equipment necessary for production in a given space. Its objective is to minimize the sum of all the products of each equipment's amount of flow multiplied by distance. Facility layout also is related to the issue of NP-complete, i.e., calculated amounts exponentially increase with the increase of the number of equipment. This study discusses Hybrid GA developed, as an algorithm for facility layout, to solve the above-mentioned problems. The algorithm, which is designed to efficiently place equipment, automatically produces a horizontal passageway by the block, if a designer provides the width and length of the space to be handled. In addition, this study demonstrates the validity of the Algorithm by comparing with existing algorithms that have been developed. We present a Hybrid GA approach to the facility layout problem that improves on existing work in terms of solution quality and method. Experimental results show that the proposed algorithm is able to produce better solution quality and more practical layouts than the ones obtained by applying existing algorithms.

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농촌 주부의 재무관리 행동에 관한 연구 -도시근교 농촌을 대상으로- (A Study on Financial Management Practices of Rural Housewives)

  • 배희선;최은숙
    • 한국농촌생활과학회지
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    • 제6권2호
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    • pp.137-149
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    • 1995
  • The first objective of this study is to examine the finanacial management practices of rural housewives. The second objective is to determine the effects of sociodemographic characteristics on financial management practices. The Deacon & Firebaugh's model of family resource management framework and previous studies were used to determine the effects, regarding a9e, income, number of family, education level, and farming/nonfarming as independent/input variables, and monthly saving and managerial behavior index as dependent/throughput variables. A sample of 179 rural housewives aged less than 60 was selected from Shihung-Si Gyonggi-Do Province. Results showed that rural housewives more frequently did keeping bills, making purchase-list and verifying purchase need than recording where money spent making financial plan, and evaluating spending. With regard to household debt use, 60% of the sample had debt the most borrower used debt for farming, 73% of borrowers paid for their debt behind the schedule, and the main source of borrowing was NACF (NongHyup). Using installment credit, the rural housewives mainly bought cosmetics. 25% of the sample had credit cards. Average debt was 6, 070, 000 won, and 81% of annual income. In terms of saving, 85% of the sample saved, and 23% of the sample lived with the money after save. The main reasons of saving were for education and marriage of children and emergency. The main saving institutions were NACF and NLCF (ChukHyup). The regression showed that income was negatively associated with monthly saving, and age was identified as the positive determinants of managerial behavior index.

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RC 슬래브와 SC 벽 접합부의 전단마찰 거동에 관한 실험연구 (An Experimental Study on Shear Friction Behavior of RC Slab and SC(Steel Plate Concrete) Wall Structure with Connection Joint)

  • 이경진;황경민;김우범
    • 한국강구조학회 논문집
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    • 제25권6호
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    • pp.623-634
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    • 2013
  • 본 연구에서는 RC 구조 슬래브와 SC 구조 전단벽이 만나는 접합부의 거동특성을 파악하고 RC구조 슬래브-SC구조 전단벽 이질접합부의 전단마찰내력을 평가하고 KEPIC SNG의 접합면 소요전단강도 기준의 안전율을 평가하기 위해 실험연구를 수행하였다. 연구결과, 접합면의 전단마찰내력은 약 300kN으로 나타났고, 변위가 증가할수록 철근의 내력분담이 증가하게 되며, 상부철근보다는 하부철근의 전단내력 분담율이 높은 것으로 나타났다. 하부철근을 구성한 경우에는 하부철근이 없는 실험체에 비해 40% 이상 전단내력이 증가하는 것으로 나타났다.

2절점 회전형 마찰요소의 구조성능 평가 (Evaluation on Structural Performance of Two-nodal Rotary Frictional Component)

  • 김도현;김지영;김명한
    • 복합신소재구조학회 논문집
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    • 제6권4호
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    • pp.51-57
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    • 2015
  • Various hybrid dampers have been developed in Korea to control the vibration due to a wind and earthquake. In order to minimize the installment space, cost and construction process, the new hybrid friction damper is developed. This hybrid damper is composed of several rotary friction components having two frictional joint. Because of these components, the building vibration due to wind and earthquake can be mitigated by hybrid friction damper. In this paper, various dependency tests were carried out to evaluate on the structural performance of two joint rotational friction component of the hybrid damper. Test results show that two joint rotational components do not depend on a displacement and a frequency of forcing but friction coefficients is reducing as a clamping force is increasing.

Life Analysis and Reliability Prediction of Micro-Switches based on Life Prediction Method

  • Ji, Jung-Geon;Shin, Kun-Young;Lee, Duk-Gyu;Song, Moon-Shuk;Lee, Hi-Sung
    • International Journal of Railway
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    • 제5권1호
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    • pp.1-9
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    • 2012
  • Reliability means that a product maintains its initial quality and performance at a certain period of time (time, distance, cycle etc) under given condition without failure. The given conditions include both environmental condition and operating condition. Environmental condition means a common natural environment such as temperature, humidity, vibration, and working condition means an artificial environment such as voltage, current load, place for installment, and hours of use, which occurs during the life of the product. In the field of railway vehicles, it is mandatory to use a part with the proved reliability as the extension of the life of vehicle become highly necessary. But the reliable assessment method for the reliability of the part is insufficient. If the reliability of the railway vehicle parts could be assessed by using the field data, the reliability of the entire system could also be evaluated reliably. In this study, life span of micro-switch for master controller is analyzed and prediction is performed based on its field data given by an operator considering the special circumstances of railway vehicles such as the operation of a large number of trains on the same line.

통계학과 발전방향에 대한 고찰 : 교직과정을 중심으로 (A Study on the Future Development of Statistics Departments : Installing Teacher-training Course)

  • 정성석;손중권;이상복
    • 응용통계연구
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    • 제18권1호
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    • pp.211-227
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    • 2005
  • 현재 통계학과의 수가 급격히 감소하고 있으며 우수한 학생들의 유치가 매우 어려워지는 상황에서 본 연구에서는 통계학과의 발전방향에 대해 다양한 관점에서 연구해 보았다. 특히 외환부족 사태 이후 교직에 대한 선호도가 높아지고 또 7차 교육과정에서 통계 교육이 강화되는 시점에서 통계학에 대한 교직과정을 확대하는 방안 또한 알아보았다. 어느 하나 쉬운 것이 없지만 모두의 다양한 노력이 전제되어야만 더 나은 미래를 만들어 갈 수 있을 것이다.