• 정보학연구
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• 제5권4호
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• pp.99-113
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• 2002

인터넷의 급속한 보급과 정보통신기술의 발달은 전자상거래의 확산을 가져 왔고, 그 결과로 전통적인 상거래에 기반을 둔 조세행정에 커다란 변화를 요구하고있다. 이에 따라 OECD국가를 중심으로 전자상거래의 확산이 조세분야에 미치게될 파급효과에 대한 연구가 활발히 진행되고 있다. 그 결과 EU 집행위원회에서는 전자상거래에 부가세를 도입하기로 하였으며 우리나라의 경우도 2-3년 후에는 전자상거래에 부가세가 도입될 전망이다. 그러나 미국은 2003년 말까지는 부가세의 도입을 금지하기로 결정한바 있다. 특히 소비지 과세원칙의 적용 문제, 재화와 용역의 구분, 대리납부제도 및 납세관리인제도 등의 도입 등이 논의되고있다. 이에 본 논문에서는 효과적인 전자상거래 부가세 도입을 위하여 우리나라의 부가세 기본구조와 전자상거래의 활성화가 조세행정에 미치는 영향을 살펴보고 이에 대한 대응방안에 대한 선진국 특히 OECD 국가들의 연구동향과 이를 토대로 우리나라의 대응방안에 대하여 살펴보고자 한다.

• Journal of Power Electronics
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• 제19권1호
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• pp.68-78
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• 2019

The emergence of high voltage conversion applications has resulted in a trend of using semiconductor device series associations. Series associations allow for operation at blocking voltages, which are higher than the nominal voltage for each of the semiconductor devices. The main challenge with these topologies is finding a way to guarantee the voltage balance between devices in both blocking and switching transients. Most of the methods that have been proposed to mitigate static and dynamic voltage unbalances result in increased losses within the device. This paper introduces a new series stack topology, where the voltage unbalances are reduced. This in turn, mitigates the switching losses. The proposed topology consists of a circuit that ensures the soft switching of each device, and one auxiliary circuit that allows for switching energy recovery. The principle for the topology operation is presented and experimental tests are performed for two modules. The topology performs excellently for switching transients on each of the devices. The voltage static unbalances were limited to 10%, while the activation/deactivation delay introduced by the lower module IGBT driver takes place in the dynamic unbalances. Thus, the switching losses are reduced by 40%, when compared to hard switching configurations.

• International Journal of Computer Science & Network Security
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• 제21권8호
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• pp.297-307
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• 2021

In the vibrant environment, documentation and managing systems are maintained autonomously through education foundations, book materials and libraries at the same time as information are not voluntarily accessible in a centralized location. At the moment Libraries are providing online resources and services for education activities. Moreover, libraries are applying outlets of social media such as Facebook as well as Instagrams to preview their services and procedures. Librarians with the assistance of promising tools and technology like analytics software are capable to accumulate more online information, analyse them for incorporating worth to their services. Thus Libraries can employ big data to construct enhanced decisions concerning collection developments, updating public spaces and tracking the purpose of library book materials. Big data is being produced due to library digitations and this has forced restrictions to academicians, researchers and policy creator's efforts in enhancing the quality and effectiveness. Accordingly, helping the library clients with research articles and book materials that are in line with the users interest is a big challenge and dispute based on Taibah university in Saudi Arabia. The issues of this domain brings the numerous sources of data from various institutions and sources into single place in real time which can be time consuming. The most important aim is to reduce the time that lapses among the authentic book reading and searching the specific study material.

• 무역상무연구
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• 제39권
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• pp.105-142
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• 2008

For many companies, selling in an international market place is the ultimate challenge. One of the greatest problems facing exporters is the increasing insistence by importers that trade be conducted on open account terms. This often means that payment is received many weeks or even months after delivery. Unsurprisingly, many organisations find that giving buyers credit in this way can cause severe cash flow problems. Further problems can arise if the importer delays payment beyond originally agreed terms or makes no payment at all because of financial failure. In particular, many SMEs find it difficult to finance their production cycle, since after goods are delivered most buyers demand 30 to 90 days to pay. Therefore, International factoring for SME has been developing very rapidly in the world trade financing markets. Functions of international factoring as trade financing is a comprehensive financial service that includes credit protection, accounts receivable bookkeeping, collection services and financing. Factoring can be a powerful tool in providing financing to high-risk, informationally opaque sellers. International factoring is very helpful for international exporters to get competitiveness in the world markets. In Korea, a few banks are operating international factoring. But International factoring in Korea could not play a key roll as general trade supporting service. So, This study is to suggest importances of international factoring development for trade development and to investigate real operation situations and problems by way of interviews with operators in banks that are operating international factoring and suggest development strategies for international factoring in Korea.

• 한국추진공학회:학술대회논문집
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• 한국추진공학회 2011년도 제36회 춘계학술대회논문집
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• pp.465-465
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• 2011

Rolls-Royce is a global company producing advanced power systems for use on land, at sea and in the air. In order to develop competitive products and services, Rolls-Royce invests in technology, infrastructure and capability with much of the research carried out in a global network of University Technology Centres, such as the UTC in Thermal management at Pusan National University. Heat exchangers and thermal management play a critical role in today's gas turbine engines, maintaining the fuel and oil temperatures within the correct operational range. Future products are likely to place an increased duty on the thermal management system and thus require advances in heat exchanger design, installation and manufacturing. Heat exchangers further have the potential to play a vital role in Advanced Cycle Gas Turbine products. The Intercooled and recuperated WR21 marine gas turbine engine recently entered service with the Royal Navy and is delivering very attractive fuel burn in service. The development of an advanced cycle aero-engine is a significantly greater challenge, requiring better understanding of compact and light weight heat exchanger surfaces, novel installations and ducting systems and may required novel manufacturing techniques to achieve the volume, weight and cost necessary to realise a viable advanced cycle gas turbine aero-engine.

• Nuclear Engineering and Technology
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• 제54권9호
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• pp.3567-3579
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• 2022

This paper provides an assessment of fluid transport and mixing processes inside the primary circuit of the test facility ROCOM through the numerical simulation of Test 2.1 with the system code ATHLET. The experiment represents an asymmetric injection of cold and non-borated water into the reactor coolant system (RCS) of a pressurized water reactor (PWR) to restore core cooling, an emergency procedure which may subsequently trigger a core re-criticality. The injection takes place at low velocity under single-phase subcooled conditions and presents a major challenge for the simulation in lumped parameter codes, due to multidimensional effects in horizontal piping and vessel arising from density gradients and gravity forces. Aiming at further validating ATHLET 3-D capabilities against horizontal geometries, the experiment conditions are applied to a ROCOM model, which includes a newly developed horizontal pipe object to enhance code prediction inside coolant loops. The obtained results show code strong simulation capabilities to represent multidimensional flows. Enhanced prediction is observed at the vessel inlet compared to traditional 1-D approach, whereas mixing overprediction from the descending denser plume is observed at the upper-half downcomer region, which leads to eventual deviations at the core inlet.

• 한국정보통신학회:학술대회논문집
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• 한국해양정보통신학회 2011년도 춘계학술대회
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• pp.769-770
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• 2011

본 논문에서는 정보기술 시스템온칩을 구성하는 방법을 제안하였다. 시스템온칩을 구현하기 위해 설계자는 IP의 재사용을 염두해 두어야 한다. IP 블록은 미리 설계되어지고 검증되기 때문에 설계자는 개별 부품의 올바름과 수행에 대해 거정을 하지 않아도 된다.또한, 정보기술 시스템온침의 임베디드된 코어는 시스템 레벨의 테스트 메카니즘을 호출하여 사용한다. 실제에 있어, IP 블록을 사용하여 조립할 때 아직까지는 error-prone, labor-intensive, time-consuming 과정을 사용한다. 본 논문에서는 시스템온칩 설계자가 IP 블록과 툴을 사용하는 것에 �X점을 맞추었다.

• 로봇학회논문지
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• 제18권3호
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• pp.346-351
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• 2023

With the release of numerous open driving datasets, the demand for domain adaptation in perception tasks has increased, particularly when transferring knowledge from rich datasets to novel domains. However, it is difficult to solve the change 1) in the sensor domain caused by heterogeneous LiDAR sensors and 2) in the environmental domain caused by different environmental factors. We overcome domain differences in the semi-supervised setting with 3-stage model parameter training. First, we pre-train the model with the source dataset with object scaling based on statistics of the object size. Then we fine-tine the partially frozen model weights with copy-and-paste augmentation. The 3D points in the box labels are copied from one scene and pasted to the other scenes. Finally, we use the knowledge distillation method to update the student network with a moving average from the teacher network along with a self-training method with pseudo labels. Test-Time Augmentation with varying z values is employed to predict the final results. Our method achieved 3rd place in ECCV 2022 workshop on the 3D Perception for Autonomous Driving challenge.

• Journal of Dental Anesthesia and Pain Medicine
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• 제24권2호
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• pp.81-90
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• 2024

Nasotracheal intubation (NTI) plays an important role in pediatric airway management, offering advantages in specific situations, such as oral and maxillofacial surgery and situations requiring stable tube positioning. However, compared to adults, NTI in children presents unique challenges owing to anatomical differences and limited space. This limited space, in combination with a large tongue and short mandible, along with large tonsils and adenoids, can complicate intubation. Owing to the short tracheal length in pediatric patients, it is crucial to place the tube at the correct depth to prevent it from being displaced due to neck movements, and causing injury to the glottis. The equipment used for NTI includes different tube types, direct laryngoscopy vs. video laryngoscopy, and fiberoptic bronchoscopy. Considering pediatric anatomy, the advantages of video laryngoscopy have been questioned. Studies comparing different techniques have provided insights into their efficacy. Determining the appropriate size and depth of nasotracheal tubes for pediatric patients remains a challenge. Various formulas based on age, weight, and height have been explored, including the recommendation of depth-mark-based NTI. This review provides a comprehensive overview of NTI in pediatric patients, including the relevant anatomy, equipment, clinical judgment, and possible complications.

• 영어어문교육
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• 제13권1호
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• pp.211-233
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• 2007

Caryl Churchill achieved spacial politics to resist dominant ideology in Cloud Nine. It is suggested that heterotopia is a counter-site to the places which are controlled by colonialism and sexuality. Churchill juxtaposes African colony of Victorian period in the first act and modern London in the second act. It implies that individuals are similarly oppressed by dominant ideology until now though several conditions for individuals are drastically improved. White heterosexual men in the play try to build their utopia to keep their privileges. If they find anything abnormal to their standard, they systematically classify people and organize them into the different ranks and levels to seclude them from their utopia. Actually, the ideal people in the ideal place are oppressed by patriarchal ideology, compulsory heterosexuality, and colonialism which are covertly associated with gender. Therefore, Churchill uses the cross-casting to challenge the artificiality of gender, sexuality, generation and race in the play. People realize that they need to find their own desires free from gender, compulsory heterosexuality, ethnic, and race and their subjectivity flowing in and out of space. It is the site that all the binary oppositions are deconstructed and creates new multiple nodes to expand the boundary of their communities to heterotopia in real places.