• Journal of Industrial Convergence
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• v.8 no.1
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• pp.49-64
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• 2010

Penalty tax of basic law that has been revised in December 30, 2006 has been amended to tax 40 percent on no report and under-reporting in unjustifiable way. This revision is a punitive regulation that reflects the national tax service's will to not sit back and watch taxpayers' intentional tax evasion by imposing a heavier tax burden, and it raised penalty tax rate that has been applied leniently compared to foreign countries. Therefore, this study examines how changes in penalty tax rate affected faithful tax report and in what level the punitive penalty tax rate should be legislated so that the effect of the penalty tax rate can be maximized by performing empirical analysis on the effect on income tax rate reporting standard of self-employed businesses before and after the time the penalty tax rate increased dramatically from 33.3% to 300% based on the items.

• Korea Trade Review
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• v.45 no.6
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• pp.113-130
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• 2020

This study analyzes the effect of misalignment exchange rate on economic performance asymmetrically. The results show that the over valuation of the real effective exchange rate of won has a significant positive relationship with economic performance. The under valuation of the real effective exchange rate of won has a positive effect on economic performance, but it is not significant. This is due to the high ratio of re-exports of intermediate goods despite Korea being an export-oriented country. In Japan, the undervaluation of the exchange rate has a negative impact on economic performance.

• Journal of Environmental Science International
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• v.23 no.3
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• pp.369-378
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• 2014

Effect of improvement of the dielectric barrier discharge (DBD) plasma system on the inactivation performance of bacteria were investigated. The improvement of plasma reactor was performed by combination with the basic plasma reactor and UV process or combination with the basic plasma reactor and circulation system which was equipped with gas-liquid mixer. Experimental results showed that tailing effect was appeared after the exponential decrease in basic plasma reactor. There was no enhancement effect on the Ralstonia Solanacearum inactivation with combination of basic plasma process and UV process. The application of gas-liquid mixing device on the basic plasma reactor reduced inactivation time and led to complete sterilization. The effect existence of gas-liquid mixing device, voltage, air flow rate (1 ~ 5 L/min), water circulation rate (2.8 ~ 9.4 L/min) in gas-liquid mixing plasma, plasma voltage and UV power of gas-liquid mixing plasma+UV process were evaluated. The optimum air flow rate, water circulation rate, voltage of gas-liquid mixing system were 3 L/min, 3.5 L/min and 60 V, respectively. There was no enhancement effect on the Ralstonia Solanacearum inactivation with combination of gas-liquid mixing plasma and UV process.

• KDI Journal of Economic Policy
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• v.44 no.3
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• pp.1-26
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• 2022

This paper analyzes the effects of the cut in the legal maximum interest rate (from 27.4% to 24%) that occurred in February of 2018 on loan interest rates, the default rates, and the loan approval rate of borrowers in the non-banking sector. We use the difference-in-difference identification strategy to estimate the effect of the cut in the legal maximum interest rate using micro-level data from a major credit-rating company. The legal maximum rate cut significantly lowers the loan interest rate and default rate of low-credit borrowers (i.e., high-credit-risk borrowers) in the non-banking sector. However, this effect is limited to borrowers who have not been excluded from the market despite the legal maximum interest rate cut. The loan approval rate of low-credit borrowers decreased significantly after the legal maximum interest rate cut. Meanwhile, the loan approval rate of high-credit and medium-credit (i.e., low credit risk and medium credit risk) borrowers increased. This implies that financial institutions in the non-banking sector should reduce the loan supply to low-credit borrowers who are no longer profitable while increasing the loan supply to high- and medium-credit borrowers.

• Proceedings of the Korean Society for Technology of Plasticity Conference
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• 2007.05a
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• pp.279-280
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• 2007

In this study, it is investigated that the effect of material properties such as various temperature, forming speed and strain rates on formability and forming limits of Mg alloy sheet in square cup deep drawing. Since the sheet metal forming of Mg alloy is perform at elevated temperature, the effect of strain rates related with the forming temperature and forming speed is very important factor for formability and forming limits. Therefore, the investigation for process variables is necessary to improve formability and forming limits. Also, the effects of strain rate and thickness transformation were studied by the experimental and FE analysis using the square cup deep drawing. The temperature, forming speed, and strain rates were investigated. Forming of Mg alloy takes consider into temperature, proper forming speed and strain-rate the formed parts were good without defects fur forming limits.

• Proceedings of the KSME Conference
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• 2001.06d
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• pp.292-297
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• 2001

This paper discusses the effect of varying LiBr solution circuits flow rates for a direct fired double effect commercial absorption chiller in the parallel flow configuration. The effects of solution flow rates have been investigated for generator, condenser, solution heat exchanger, absorber and evaporator. According to the result of this work, it was found that sensible heat rate of generator increases and refrigerant vapor generated in that decreases when inlet solution flow rate of that increases. As solution flow rate of absorber increases, the degree of superheat increases because of decreasing solution heat exchanger efficiency. The flashing vapor at the top of absorber increases in proportion to the degree of superheat whileas decreases cooling capacity inversely.

• Journal of Animal Environmental Science
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• v.6 no.3
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• pp.133-140
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• 2000

This study was carried out to determine a suitable mixing rate to utilize the PDF as a bedding materials at the pigpens and investigate the effect of substitute processed dustproof fly-ash(PDF) on the odor. In proportion to the increase of substitute rate of the PDF, the utilizable period was extended, and there was a little change of the moisture in the bedding materials. At all the treatment of PDF, there was the significant effect on the maggots and parasites but it didn\`t hinder in the biodegradation. According to highly mixing rate, PDF decreased in the noxious gas ($NH_3$ and $H_2$S) emission. In conclusion, the mixing rate of 30% or above this substituted level will increase replacement terms, and reduce the sawdust cost and the pollutions of breed pigs.

• Proceedings of the KSME Conference
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• 2003.04a
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• pp.2048-2053
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• 2003

The present study investigated the effect of the transversal vibration on the flow characteristics for non-Newtonian fluids. The effect was tested by experiment and numerical analysis. For Newtonian fluids, both of experiment and numerical analysis results showed that mechanical vibration did not affect the flow rate. For non-Newtonian fluids, however, there was significant disagreement between experiment and numerical results. The numerical results showed a negligibly small effect of vibration on the flow rate whereas experimental results showed a significant flow rate increase associated with transversal vibration. The results implied that the increased flow rate was caused not only by imposed shear rates at the wall but also by the changes of rheological characteristics due to the transversal vibration.

• Proceedings of the Korean Society for Technology of Plasticity Conference
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• 2000.04a
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• pp.179-182
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• 2000

The dynamic softening behavior of type 430 ferritic stainless steel could be characterized by the hot torsion test in the temperature range of 900-110$0^{\circ}C$ and the strain rate range of 0.05-5/sec. It is found that the continuous dynamic recrystallization (CDRX) was a major dynamic softening mechanism. The effects of process variables strain ($\varepsilon$) stain rate($\varepsilon$)and temperature (T) on CDRX could be individually established from the analysis of flow stress curves and microstructure. The effect of CDRX individually established from the analysis of flow stress curves and microstructure. The effect of CDRX increased with increasing strain rate and decreasing temperature in continuous deformation. The multipass deformation processes were performed with 10 pass deformations. The CDRX effect occurred in multipass deformatioon. The grain refinement could be achieved from multipass deformation The grain refinement increased with increasing strain rate and decreasing temperature. Also the CDRX in multipass deformation was affected by interpass time and pass strain. The total strain was to be found key parameter to occur CDRX.

• Journal of Pharmaceutical Investigation
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• v.22 no.1
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• pp.55-62
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• 1992

In order to measure the bioavailability of Coptidis Rhizoma preparations, berberine was extracted by the mixture (1:1 v/v) of methanol and water from Coptidis Rhizoma and formulated into pills with some excipients. Disintegration time, dissolution rate, intestinal absorption rate, antibacterial effect, and serum concentration were measured. All pills were disintegrated about 60 minutes in gastric and intestinal juices and disintegration time did not change upon storage at $40^{\circ}C$ for 30 days. The pills manufactured using the extract which was extracted with the solvent containing dilute sulfuric acid showed faster dissolution and absorption from the small intestine than the other samples. It also showed not only the largest area under the serum concentration time curve and relative bioavailability, but also more potent antibacterial effect against gram-positive and gram-negative bacterias than the other samples. The correlation of the dissolution rate with absorption rate constant or $t_{max}$ showed a significant linear relationship.