• 유통과학연구
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• 제14권11호
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• pp.49-60
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• 2016

Purpose - This paper presents how Multinational Enterprises (MNEs) operate in different tax jurisdiction could decide on its transfer pricing strategy as the optimal solution to increase their global after tax income through transfer pricing and solve their related transfer pricing issues related to distribution cost, consumer, and wholesale vendor. It has been strategy issues for an MNEs to locate its tax basis of wholesale vendor and buyer in a jurisdiction where effective rather low Research design, data, and methodology - The collection of information and data for this research project gathered from various sources of secondary data. The findings of these relevant research topic article and journal were the main source of references for this research project Results - The achievement of management's operational and financial objectives depends on transfer pricing policies availability that is consistent and supports both vendor, wholesaler, distributor and ensuring sufficient documentation and data is available to support the application and arriving at the arm length. Conclusions - The study concluded with an emphasis on the importance of web-designed information about international taxation rules and transfer pricing policy and pricing agreement among wholesale vendor and whole buyer around the world.

• Asian Pacific Journal of Cancer Prevention
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• 제16권5호
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• pp.1759-1764
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• 2015

Purpose: To establish the concept of lung cancer hazard assessment theoretical models, evaluating the degree of lung cancer risk of Beijing for regional population lung cancer hazard assessment to provide a basis for technical support. Materials and Methods: ISO standards were used to classify stratified analysis for the entire population, life cycle, processes and socioeconomic management. Associated risk factors were evaluated as lung cancer hazard risk assessment first class indicators. Study design: Using the above materials, indicators were given the weight coefficients, building lung cancer risk assessment theoretical models. Regional data for Beijing were entered into the theoretical model to calculate the parameters of each indicator and evaluate the degree of local lung cancer risk. Results: Adopting the concept of lung cancer hazard assessment and theoretical models for regional populations, we established a lung cancer hazard risk assessment system, including 2 first indicators, 8 secondary indicators and 18 third indicators. All indicators were given weight coefficients and used as information sources. Score of hazard for lung cancer was 84.4 in Beijing. Conclusions: Comprehensively and systematically building a lung cancer risk assessment theoretical model for regional populations in conceivable, evaluating the degree of lung cancer risk of Beijing, providing technical support and scientific basis for interventions for prevention.

• 공업화학
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• 제26권4호
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• pp.389-393
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• 2015

인듐은 디스플레이 산업의 발전과 더불어 그 수요가 급격하게 증가하고 있으며 산업적 중요도도 높아 보조 공급원으로 부터의 회수기술 개발이 점점 관심을 얻고 있다. 폐 디스플레이 재활용을 위한 인듐 회수기술은 크게 해체분리, 선별농축 그리고 정제 공정으로 구성되어 있으며 목표하는 소재의 최종 순도에 따라 추가적으로 고도화 공정이 도입된다. 본 논문에서는 인듐 회수를 위해 적용되고 있는 기술에 대해서 소개하며 연구동향과 향후 전망 등에 고찰하였다.

• Nuclear Engineering and Technology
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• 제49권7호
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• pp.1563-1570
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• 2017

In order to perform dry interim storage and transportation of the spent-fuel assemblies of the Bushehr Nuclear Power Plant, dual-purpose casks can be utilized. The effectiveness of different neutron-shield materials for the dual-purpose cask was analyzed through a set of calculations carried out using the Monte Carlo N-Particle (MCNP) code. The dose rate for the dual-purpose cask utilizing the recently developed materials of $epoxy/clay/B_4C$ and $epoxy/clay/B_4C/carbon$ fiber was less than the allowable radiation level of 2 mSv/h at any point and 0.1 mSv/h at 2 m from the external surface of the cask. By utilization of $epoxy/clay/B_4C$ instead of an ethylene glycol/water mixture, the dose rates on the side surface of the cask due to neutron sources and consequent secondary gamma rays will be reduced by 17.5% and 10%, respectively. The overall dose rate in this case will be reduced by 11%.

• 한국대기환경학회지
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• 제31권5호
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• pp.482-492
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• 2015

Ground-based measurements were conducted from January 6 to 12 of 2015 for understanding characteristics of nitrogen containing carbonaceous aerosols as 16 amino acids at the Mokpo National University, Korea. The detailed amino acid components such as Cystine ($(SCH_2CH(NH_2)CO_2H)_2$) and Methionine ($C_5H_{11}NO_2S$) and their sources were analyzed by High-Performance Liquid Chromatography with Fluorescence Detection (HPLC-FLD) for behavior of secondary products in particulate matter. In addition, organic carbon (OC) and elemental carbon (EC) based on the carbonaceous thermal distribution (CTD), which provides detailed carbon signature characteristics relative to analytical temperature, and water soluble organic carbon (WSOC) by total organic carbon (TOC) analyzer were used to understand the carbon compound behaviors. The backward trajectories were discussed for originations of carbonaceous aerosols as well. Different airmasses were classified with the amino acids and OC thermal signatures. The results can provide to understand the aging process influenced by the long-range transport from East Sea area.

• 한국대기환경학회지
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• 제20권1호
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• pp.59-68
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• 2004

In this study, we investigated the concentrations of volatile organic compounds (VOC) in the ambient air of a small scale municipal waste landfill site. Seasonal sampling was carried out simultaneously at two sites, i.e. one in the center of the landfill area, and the other at a boundary site. Among 38 target VOC, toluene appeared to be the most dominant compound, followed by benzene. and xylenes. The higher levels of BTX imply that paint -containing materials and/or organic solvents are the most significant sources of the VOC in the landfill environment. Seasonal variations for the samples collected at the landfill site indicated that the VOC concentrations tend to be higher in the spring and fall season and lower in the winter season. In addition, night- time concentrations appeared to be generally higher than day-time. Such daily variation might be due to more stabilized atmosphere during the night-time. Similar patterns were also found in samples collected at a boundary site. This study demonstrated that the municipal landfill, although it is small -scaled, could be an important emission source of atmospheric VOC, particularly in the vicinities of the landfill. Thus, an appropriate control strategy is required to prevent any undesirable secondary pollutions from the environmental sanitary facilities such as landfill.

• 한국조명전기설비학회:학술대회논문집
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• 한국조명전기설비학회 2007년도 추계학술대회 논문집
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• pp.367-371
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• 2007

무(無)정전을 요구하는 특정대상의 중요 전기시설에서, 신뢰도 낮은 수전방식의 정전 가능성 대책으로 대용량의 UPS와 비상발전기를 설치 운영 중에 있다. 근래에 와서 상용전원과 발전기 또는 복수의 발전기에 CTTS (Closed Transition Transfer Switch)를 무(無)정전 전환개폐기 전용으로 사용하고 있다. 본 논문에서 CTTS를 신뢰도 높은 상용2회선 수전방식의 수전변압기 2차 측에 적용한 새로운 무(無)정전 전원설비 구축 방안을 제안하였다. 그 결과 수전설비 구성 간략화와, UPS 비상발전기 설치 최소화로 공간 및 투자절감 효과를 얻을 수 있다.

• 한국생물공학회:학술대회논문집
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• 한국생물공학회 2005년도 생물공학의 동향(XVI)
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• pp.175-180
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• 2005

In this study, we investigated the optimal medium composition for bacterial cellulose (BC) production by Gluconacetobacter sp. RKY5. Among the various kinds of carbon sources, glycerol was the most efficient as a sole carbon source and its optimal concentration for BC production was 15 g/L. The optimal concentration of yeast extract as a nitrogen source for BC production was found to be 8 g/L. $K_{2}HPO_{4}$ and acetic acid were selected respectively as a phosphate source and a secondary substrate, and both optimal concentrations were 3 g/L. The amount of produced BC was 4.59 g/L in a static culture and 6.5 g/L in a shaking culture condition with 150 rpm. These values were 2.1 and 2.7 times higher than those in a static (2.16 g/L) and a shaking (2.41 g/L) cultures using HS medium generally used for BC production.

• 한국영어학회지:영어학
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• 제1권4호
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• pp.587-608
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• 2001

When teaching English in elementary schools was introduced in Korea in 1997, the theoretical basis was the critical period hypothesis (CPH). The object of this study was to test whether the Korean situation satisfies the conditions for the CPH such as the amount of English input and needs. As a test for this, English input and needs were compared in Korea, the U.S.A. and Singapore. The items for English input were on a continuum of primary to secondary sources and the items for English needs were on a continuum of immediate to future needs. The 0-5 scale was used. The result showed that the total means of English input were 4.87, 4.62, and 1.05 for children in the U.S.A., Singapore and Korea respectively. The total means of English needs were 4.32, 3.81, and 1.52 for children in the U.S.A., Singapore and Korea respectively. These figures show that Korean children's levels of both input and needs were from “almost none” to “little,” while those of children in the U.S.A. and Singapore were from “much” to “very much.” This shows that teaching English in Korea presently is far from meeting the conditions that are expected by the CPH. As an alternative to explain what happens cognitively to Korean children, this paper suggests the automatization and proceduralization processes.

• International Journal of Costume and Fashion
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• 제16권1호
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• pp.1-16
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• 2016

The purpose of this study was to explore fashion design and merchandising students' perception of creativity and the copyright protection of apparel design. A survey with open-ended questions was developed and distributed to a total of 100 fashion major students with specializations in apparel design and merchandising from three different universities located in a northwestern state of the United States. A majority of respondents showed their awareness that copying apparel design is ethically wrong and counterfeiting is legally wrong. They were able to distinguish between copying and interpreting and were aware that incorporating limited elements from inspirations was ethically acceptable. However, many of the students look for design inspiration from secondary sources, such as existing designers' works which they observe over the Internet, magazines, fashion shows, and store shopping, which may pose them to the temptation to copy such ideas. Although fashion copyright protection law has yet to become enacted, a majority of respondents support passage of fashion copyright protection law. The results give support to the needs for addressing the creative problem-solving processes and ethical decision-making jointly within apparel design and merchandising curriculum.