• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.4
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• pp.2349-2354
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• 2014

While the number of smart phone subscribers excessing 30 million people, Korea is leaping into the 'smart powerhouse' from IT powerhouse. The popularizat+ion of smart devices so called 'PC in the hand', brought surely change to people's life style, and also it had led to a revolutionary change to and also to business and government. In several corporations of each countries, a variety of smart devices smart devices such as smart phone, tablet PC and E-books have been developing. Nowadays, the usage of the smart phone is not only the simple function calling. It has become a culture of the terminal type in the hand anywhere at any time, which makes can communicate with the others in anywhere and anytime. However, some of the subscribers who visit the website for PC version with the mobile devices screen, can feel kind of discomfort while surfing the net on a smartphone devices because the install of the existing video and flash files and the screen size for computer is not available for mobile devices. Therefore, in this paper, we studied on effective mobile contents generation program using QR code that is two dimensions bar code under the smart device environment. Also, unlike previous QR code generator that decorate standardized design, we realize an original QR code generation system from user perspective.

• KDI Journal of Economic Policy
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• v.12 no.4
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• pp.97-111
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• 1990

This paper examines the effect of redistributive inheritance tax on income distribution and social welfare. The model used here is the Overlapping-Generations Model consisting of individuals with different bequest motives where the lifetime income distribution in each cohort is determined endogeneously by the dynamic bequest process. It is shown that the introduction of redistributive inheritance tax can improve the vertical equity in the sense that the increase in tax rate reduces the coefficient of variations of intra-cohort income distribution in steady-state. However, it is also shown that, the effect on social welfare, when measured by Benthamite SWF, is uncertain in general. The numerical simulations show that, in spite of its equity-enhancing effect, the tax increase can actually lower the steady-state social welfare within the plausible range of parametric values, through the long-run output effect as well as the deadweight welfare loss incurred by tax distortion. Hence, the problem of equity-efficiency trade-off can arise in this case. However, if both the market interest rate and the elasticity of marginal utility in individual's preference function are sufficiently high, it is shown to be possible that the steady-state social welfare is enhanced by the introduction of inheritance tax.

• Journal of Advanced Navigation Technology
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• v.16 no.5
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• pp.864-870
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• 2012

Voice pattern recognition technology to solve the problems of the existing problems and common issues that you may have in language learning content analysis. This is the first problem of language-learning content, online learning posture. Game open another web page through the lesson, but the concentration of the students fell. Have not been able to determine the second issue according Speaking has made the learning process actually reads. Third got a problem with the mechanical process by a learning management system, as well by the teacher in the evaluation of students and students who are learning progress between the difference in the two. Finally, the biggest problem, while maintaining their existing content made to be able to solve the above problem. Speaking learning dedicated learning programs under this background, voice pattern recognition technology learning process for speech recognition and voice recognition capabilities for learning itself has been used in the recognition process the data of the learner's utterance as an audio file of the desired change to a transfer to a specific location of the server or SQL server may be easily inserted into any system or program, any and all applicable content that has already been created without damaging the entire component because the new features were available. Contributed to this paper, active participation in class more interactive teaching methods to change.