• Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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• v.17 no.3
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• pp.339-346
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• 2019

Based on the $8^{th}$ Basic Plan for Electric Power Demand and Supply, an estimation has been made for inventories and characteristics of spent fuel (SF) to be generated from existing and planned nuclear power plants. The characteristics under consideration in this study are dimensions, fuel array, $^{235}U$ enrichment, discharge burnup, and cooling time for each fuel assembly. These are essentially needed for designing a disposal facility for SFs. It appears that the anticipated quantity by the end of 2082 is about 62,500 assemblies for PWR SFs. The inventories of Westinghouse-type and Korean-type SFs were revealed to be 60% and 40%, respectively as of the end of 2018. The proportion of SFs with initial $^{235}U$ enrichment below 4.5 weight percent (wt%) was shown to be approximately 90% in total as of the end of 2018. As of 2077, more than 97% of SFs generated from Westinghouse-type nuclear reactors were shown to have cooling time of over 50 years. As of 2125, more than 98% of SFs generated from Korean-type nuclear reactors were shown to have cooling time of over 45 years. Based on these results, for the efficient design of a disposal system, it is reasonable to adopt two types of reference spent fuel. SF of KSFA with $^{235}U$ enrichment of 4.5 wt%, discharge burnup of 55 GWd/tU, and cooling time of 50 years was determined as reference fuel for Westinghouse-type SFs; SF of PLUS7 with $^{235}U$ enrichment of 4.5 wt%, discharge burnup of 55 GWd/tU, and cooling time of 45 years was determined as reference fuel for Korean-type SFs.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Proceedings of the KSR Conference
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• 2007.11a
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• pp.517-528
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• 2007

Domestic or international existing researches regarding rail damage factors are focused on laying, vehicle conditions, driving speed and driving habits and overlook characteristics of track structure (elasticity, maintenance etc). Also in ballast track, as there is no special lateral spring stiffness of track also called as ballast lateral resistance in concrete track, generally, existing study shows concrete track has 2 time shorter life cycle for rail replacement than ballast track due to abrasion. As a result of domestic concrete track design and operation performance review, concrete track elasticity is lower than track elasticity of ballast track resulting higher damage on rail and tracks. Generally, concrete track has advantage in track elasticity adjustment than ballast track and in case of Europe, in concrete track design, it is recommended to have same or higher performance range of vertical elastic stiffness of ballast track but domestically or internationally review on lateral spring stiffness of track is very minimal. Therefore, through analysis of service line track on site measurement and analysis on performance of maintenance, in this research, dynamic characteristic behaviors of commonly used ballast and concrete track are studied to infer elasticity of service line track and experimentally prove effects of track lateral spring stiffness that influence curved rail damage as well as correlation between track elasticity by track system and rail damage to propose importance of appropriate elastic stiffness level for concrete and ballast track.

• Proceedings of the Korean Institute of Intelligent Systems Conference
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• 1993.06a
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• pp.1051-1054
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• 1993

The International Atomic Energy Agency's Statute in Article III.A.5 allows it“to establish and administer safeguards designed to ensure that special fissionable and other materials, services, equipment, facilities and information made available by the Agency or at its request or under its supervision or control are not used in such a way as to further any military purpose; and to apply safeguards, at the request of the parties, to any bilateral or multilateral arrangement, or at the request of a State, to any of that State's activities in the field of atomic energy”. Safeguards are essentially a technical means of verifying the fulfilment of political obligations undertaken by States and given a legal force in international agreements relating to the peaceful uses of nuclear energy. The main political objectives are: to assure the international community that States are complying with their non-proliferation and other peaceful undertakings; and to deter (a) the diversion of afeguarded nuclear materials to the production of nuclear explosives or for military purposes and (b) the misuse of safeguarded facilities with the aim of producing unsafeguarded nuclear material. It is clear that no international safeguards system can physically prevent diversion. The IAEA safeguards system is basically a verification measure designed to provide assurance in those cases in which diversion has not occurred. Verification is accomplished by two basic means: material accountancy and containment and surveillance measures. Nuclear material accountancy is the fundamental IAEA safeguards mechanism, while containment and surveillance serve as important complementary measures. Material accountancy refers to a collection of measurements and other determinations which enable the State and the Agency to maintain a current picture of the location and movement of nuclear material into and out of material balance areas, i. e. areas where all material entering or leaving is measurab e. A containment measure is one that is designed by taking advantage of structural characteristics, such as containers, tanks or pipes, etc. To establish the physical integrity of an area or item by preventing the undetected movement of nuclear material or equipment. Such measures involve the application of tamper-indicating or surveillance devices. Surveillance refers to both human and instrumental observation aimed at indicating the movement of nuclear material. The verification process consists of three over-lapping elements: (a) Provision by the State of information such as - design information describing nuclear installations; - accounting reports listing nuclear material inventories, receipts and shipments; - documents amplifying and clarifying reports, as applicable; - notification of international transfers of nuclear material. (b) Collection by the IAEA of information through inspection activities such as - verification of design information - examination of records and repo ts - measurement of nuclear material - examination of containment and surveillance measures - follow-up activities in case of unusual findings. (c) Evaluation of the information provided by the State and of that collected by inspectors to determine the completeness, accuracy and validity of the information provided by the State and to resolve any anomalies and discrepancies. To design an effective verification system, one must identify possible ways and means by which nuclear material could be diverted from peaceful uses, including means to conceal such diversions. These theoretical ways and means, which have become known as diversion strategies, are used as one of the basic inputs for the development of safeguards procedures, equipment and instrumentation. For analysis of implementation strategy purposes, it is assumed that non-compliance cannot be excluded a priori and that consequently there is a low but non-zero probability that a diversion could be attempted in all safeguards ituations. An important element of diversion strategies is the identification of various possible diversion paths; the amount, type and location of nuclear material involved, the physical route and conversion of the material that may take place, rate of removal and concealment methods, as appropriate. With regard to the physical route and conversion of nuclear material the following main categories may be considered: - unreported removal of nuclear material from an installation or during transit - unreported introduction of nuclear material into an installation - unreported transfer of nuclear material from one material balance area to another - unreported production of nuclear material, e. g. enrichment of uranium or production of plutonium - undeclared uses of the material within the installation. With respect to the amount of nuclear material that might be diverted in a given time (the diversion rate), the continuum between the following two limiting cases is cons dered: - one significant quantity or more in a short time, often known as abrupt diversion; and - one significant quantity or more per year, for example, by accumulation of smaller amounts each time to add up to a significant quantity over a period of one year, often called protracted diversion. Concealment methods may include: - restriction of access of inspectors - falsification of records, reports and other material balance areas - replacement of nuclear material, e. g. use of dummy objects - falsification of measurements or of their evaluation - interference with IAEA installed equipment.As a result of diversion and its concealment or other actions, anomalies will occur. All reasonable diversion routes, scenarios/strategies and concealment methods have to be taken into account in designing safeguards implementation strategies so as to provide sufficient opportunities for the IAEA to observe such anomalies. The safeguards approach for each facility will make a different use of these procedures, equipment and instrumentation according to the various diversion strategies which could be applicable to that facility and according to the detection and inspection goals which are applied. Postulated pathways sets of scenarios comprise those elements of diversion strategies which might be carried out at a facility or across a State's fuel cycle with declared or undeclared activities. All such factors, however, contain a degree of fuzziness that need a human judgment to make the ultimate conclusion that all material is being used for peaceful purposes. Safeguards has been traditionally based on verification of declared material and facilities using material accountancy as a fundamental measure. The strength of material accountancy is based on the fact that it allows to detect any diversion independent of the diversion route taken. Material accountancy detects a diversion after it actually happened and thus is powerless to physically prevent it and can only deter by the risk of early detection any contemplation by State authorities to carry out a diversion. Recently the IAEA has been faced with new challenges. To deal with these, various measures are being reconsidered to strengthen the safeguards system such as enhanced assessment of the completeness of the State's initial declaration of nuclear material and installations under its jurisdiction enhanced monitoring and analysis of open information and analysis of open information that may indicate inconsistencies with the State's safeguards obligations. Precise information vital for such enhanced assessments and analyses is normally not available or, if available, difficult and expensive collection of information would be necessary. Above all, realistic appraisal of truth needs sound human judgment.

• Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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• v.12 no.3
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• pp.217-233
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• 2014

Securing the radiological safety is a prerequisite for the safe management of the naturally occurring radioactive materials (NORM) which cannot be reused. This becomes a crucial focus of our R&D efforts upon the implementation of the Act on Protective Action Guidelines against Radiation in the Natural Environment. To secure the safety, the establishment of technical bases and procedures for securing radiological safety related to the disposal of NORM is required. Thus, it is necessary to analyze the characteristics, to collect the data, to have the radiological safety assessment methodologies and tools, to investigate disposal methods and facilities, and to study the effects of the input data on the safety for the NORM wastes. Here, we assess the environmental impact of the NORM waste disposal with respect to the major domestic and foreign NORM characteristics. The data associated with major industries are collected/analyzed and the status of disposal facilities and methodologies relevant to the NORM wastes is investigated. We also suggest the conceptual design concept of a landfill disposal facility and the management plan with respect to the major NORM wastes characteristics. The radionuclide pathways are identified for the atmospheric transport and leachate release and the environmental impact assessment methodology for the NORM waste disposal is established using a relevant code. The assessment and analysis on the exposure doses and excessive cancer risks for the NORM waste disposal are performed using the characteristics of the representative domestic NORM wastes including flying ash, phosphor gypsum, and redmud. The results show that the exposure dose and the excessive cancer risks are very low to consider any radiation effects. This study will contribute to development in the areas of the regulatory technology for securing radiological safety relevant to NORM waste disposal and to the implementation technology for the Act.

• The Journal of Korean Academy of Prosthodontics
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• v.47 no.2
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• pp.206-214
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• 2009

Statement of problem: There are common clinical cases in which the mandibular first and second molars are missing unilaterally. Purpose: This study was designed to compare and evaluate the magnitude and distribution of stress produced by four kinds of mandibular unilateral free-end removable partial dentures that could be applied clinically in Kennedy class II cases. Material and methods: Four unilateral free-end removable partial dentures using clasp, Konus crown, resilient attachment, and flexible resin were fabricated on the photoelastic models of the Kennedy class II cases. The vertical load of 6㎏ was applied on the central fossa of the first molar of every removable partial denture in the stress freezing furnace and the photoelastic models were frozen according to the stress freezing cycle. After these models were sliced mesio-distally to a thickness of 6mm, the photoelastic isochromatic white and black lines of the sliced specimens were examined with the transparent photoelastic experiment device and photographs were taken with a digital camera. The fringe order numbers at eight measuring points in the photograph were measured with the naked eye. Results: The maximum fringe order number of each sliced specimen and the fringe order number at the residual ridge just below the loading point were in the decreasing order of the unilateral removable partial dentures using flexible resin followed by clasp, resilient attachment, and Konus crown. The fringe order number at the root apex of the second premolar was in the decreasing order of the unilateral removable partial dentures using clasp followed by flexible resin, Konus crown, and resilient attachment. Conclusion: The removable partial denture using Konus crown showed the most equalized stress distribution to the supporting alveolar bone of abutment teeth and residual ridge under the vertical loads. The removable partial denture using flexible resin can be applied to the case that has a better state of residual ridge than abutment teeth.

• Journal of the Korean Institute of Landscape Architecture
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• v.48 no.2
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• pp.34-44
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• 2020

The purpose of this study was to investigate the difference in perceptions between gardens and park functions as recognized by two groups, Group A and Group B, in order to confirm the distinction between concepts and functions and then establish the importance of individual functions. The AHP was used to analyze the importance of each group's perceptions by dividing them into garden and park, Group A and non-Group A, respectively. In Group A, the importance of garden functions were considered in descending order of importance to be cultural function, ecological function, and social function. In the general group, ecological function, cultural function, and social function also appeared, but in a different order of importance. As for the park functions, Group A recognized the importance of functions in a similar order of importance to the gardens: cultural function, ecological function, and social function. Group B thought that social function, ecological function, and cultural function have the same significance. At the major classification level, Group A and Group B emphasized the social function of the parks. Group A recognized the importance of the garden's cultural function as the most important, whereas the general group emphasized the importance of the garden's ecological function. As for the mid-class level, Group A recognized the aesthetic beauty, health, ecological environment protection, and water circulation as important functions of the garden. For Group B, the ecological environment protection, aesthetic beauty, water cycle, and health were important. The concepts and functions of gardens and parks are still largely mixed but are gradually becoming differentiated. As a follow-up study, it is important to systematically manage the functions of gardens by establishing design, construction, and monitoring DB techniques for the garden type and examine the hierarchy of various other gardens.

• Journal of Korea Water Resources Association
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• v.55 no.8
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• pp.603-611
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• 2022

In urban areas, the impermeable area continues to increase due to urbanization, which interferes with the surface penetrating and infiltrating of rainwater, causing most rainwater runoff to the surface, deepening the distortion of water circulation. Distortion of water circulation affects not only flood disasters caused by rainfall and runoff, but also various aspects such as dry stream phenomenon, deterioration of water quality, and destruction of ecosystem balance, and the Ministry of Environment strongly recommends the use of Low Impact development (LID) techniques. In order to apply the LID technique, it is necessary to set a rainwater management target to handle the increase in outflow after the development of the target site, and the current standard sets the rainwater management target using the 10-year daily rainfall. In this study, the difference from the current standards was analyzed through statistical analysis and classification of independent rainfall ideas using inter-event time definition (IETD) in setting the target amount of rainwater management to improve water circulation. Using 30-year rainfall data from 1991 to 2020, methods such as autocorrelation coefficient (AC) analysis, variation coefficient (VC) analysis, and annual average number of rainfall event (NRE) analysis were applied, and IETD was selected according to the target rainfall period. The more samples the population had, the more IETD tended to increase. In addition, by analyzing the duration and time distribution of independent rainfall according to the IETD, a plan was proposed to calculate the standard design rainfall according to the rainwater management target amount. Therefore, it is expected that it will be possible to set an improved rainwater management target amount if sufficient samples of independent rainfall ideas are used through the selection of IETD as in this study.

• Korean Journal of Remote Sensing
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• v.14 no.3
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• pp.213-222
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• 1998

Electro-Optical Camera(EOC) is the main payload of the KOrea Multi-Purpose SATellite(KOMPSAT) with the mission of cartography to build up a digital map of Korean territory including a Digital Terrain Elevation Map(DTEM). This instalment which comprises EOC Sensor Assembly and EOC Electronics Assembly produces the panchromatic images of 6.6 m GSD with a swath wider than 17 km by push-broom scanning and spacecraft body pointing in a visible range of wavelength, 510~730 nm. The high resolution panchromatic image is to be collected for 2 minutes during 98 minutes of orbit cycle covering about 800 km along ground track, over the mission lifetime of 3 years with the functions of programmable gain/offset and on-board image data storage. The image of 8 bit digitization, which is collected by a full reflective type F8.3 triplet without obscuration, is to be transmitted to Ground Station at a rate less than 25 Mbps. EOC was elaborated to have the performance which meets or surpasses its requirements of design phase. The spectral response, the modulation transfer function, and the uniformity of all the 2592 pixel of CCD of EOC are illustrated as they were measured for the convenience of end-user. The spectral response was measured with respect to each gain setup of EOC and this is expected to give the capability of generating more accurate panchromatic image to the users of EOC data. The modulation transfer function of EOC was measured as greater than 16 % at Nyquist frequency over the entire field of view, which exceeds its requirement of larger than 10 %. The uniformity that shows the relative response of each pixel of CCD was measured at every pixel of the Focal Plane Array of EOC and is illustrated for the data processing.

• Journal of Korean Society of Coastal and Ocean Engineers
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• v.25 no.2
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• pp.41-51
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• 2013

The tidal creek dependent mass transport characteristic in Gyeong-Gi Bay (west coast of Korea) was studied using field measured data and numerical model. Gyeong-Gi Bay consists of 3 main tidal channels and contains a well-developed vast tidal flat. This region is famous for its large tidal difference and strong current. We aim to study the effect of tidal creek in the tidal flat on the mass exchange between the estuary and the ocean. For numerical application, the application of unstructured grid feature is essential, since the tidal creek has complicated shape and form. For this purpose, the FVCOM is applied to the study area and simulation is performed for 2 different cases. In case A, geographic characteristics of the tidal creek is ignored in the numerical grid and in case B, the tidal creek are constructed using unstructured grid. And these 2 cases are compared with the field measured cross-channel mass transport data. The cross-channel mass transport at the Yeomha waterway mouth and Incheon harbor was measured in June, 9~10 (Spring tide) and 17~18 (Neap tide), 2009. CTD casting and ADCP cross-channel transect was conducted 13 times in one tidal cycle. The observation data analysis results showed that mass transport has characteristic of the ebb dominance Line 1 (Yeomha waterway mouth), on the other hand, a flood dominant characteristic is shown in Line 2 (Incheon harbor front). By comparing the numerical model (case A & B) with observation data, we found that the case B results show much better agreement with measurement data than case A. It is showed that the geographic feature of tidal creek should be considered in grid design of numerical model in order to understand the mass transport characteristics over large tidal flat area.