• The Journal of Information Technology
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• v.5 no.3
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• pp.51-64
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• 2002

Electronic Commerce was increased rapidly by the explosive development of the inter and communication revolution. E-Commerce has created a fundamentally new way of conducting and will change drastically accepted ways of doing business and government policy especially taxation paper were concentrated the taxation administration, the place of the supply/fixed established rule and off-line or on-line goods and service.

• Proceedings of the KOSOMBE Conference
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• v.1993 no.11
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• pp.163-166
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• 1993

It has been shown that some of physiological systems have nonlinear dynamics. The evidences of these nonlinear behaviors make us analyze physiological systems in the new viewpoint. And, nonlinear dynamics can be represented by chaotic behaviors, which is studied by several methods - correlation dimension, return map, power spectrum analysis, etc. This study is on the analysis of nonlinear characteristics of ECG. Data have been acquired from the 20 children (10 - 13 years old). and 30 students (20 -24 years old). We have calculated parameters HR, PR, VAT, TD, TRD from data. and estimated correlation dimension, return map, power spectrum. Results show the nonlinear characteristics of ECG.

• Journal of Biomedical Engineering Research
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• v.15 no.2
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• pp.151-158
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• 1994

It has been shown that many of physiological systems have nonlinear dynamics. The evidences of these nonlinear behaviors make us analyze physiological systems in the new viewpoint. And, some of these nonlinear dynamics can be represented by chaotic behaviors, which is studied by several methods-correlation dimension, return map, power spectrum analysis, etc. This study is on the analysis of nonlinear characteristics of ECG. After data have been acquired from 20 children (10-13 years old), and 30 students (20-24 years old). We have calculated parameters HR, PR, VAT, TD, TRD, TPD from data, and estimated correlation dimension, return map, power spectrum, time series. Results show the nonlinear and chaotic characteristics of ECG.

• Korea Trade Review
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• v.41 no.1
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• pp.1-20
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• 2016

This study is to help international traders in conducting tax and accounting works as to revenue recognition when a shipment incurs in accordance with Incoterms 2010. It is true that some are well familiar with Incoterms but have lack of accounting and tax application. In respect of tax operation, there are several regulations, such as Income Tax Law, VAT Law, which are applied differently according to sales points. Sales points and revenue recognition are a bit different when sales are made internationally. And this study compares those revenue recognitions by comparison of related Korean laws and Incoterms 2010.

• Educational Technology International
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• v.7 no.1
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• pp.21-37
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• 2006

This paper focuses on finding out visualization process by means of VTA(Visual Task Analysis) of expert teachers' simple task. Findings indicate teachers have coding schema of performing visual task as such; (a) the analyzing by reading and some activities in the task text, (b) conceptualizing or understanding in his/her own way, (c) the explaining of the action or product, (d) the searching by thinking or finding, (e) the decision of visualizing of the task. Expert teachers tried to visualize in the form of abstract graph, and to omit the object which was not directly related to the topic at the pilot study. VAT based on ground theory and protocol analysis was developed and performed. This case study suggests that an additional study for searching a guide and method might be beneficial for conducting a visual task analysis.

• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• Tuberculosis and Respiratory Diseases
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• v.61 no.5
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• pp.463-472
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• 2006

Background: Since video-assisted thoracoscopic surgery (VATS) was introduced as a new treatment modality for empyema thoracis, numerous reports have suggested that VATS is a more effective treatment method than the traditional methods that mainly use antibiotics and drainage apparatus. However, no confirmative evidence of the superiority of VATS over the traditional method has been provided yet. Methods: We attempted to evaluate the efficacy of VATS for the treatment of empyema thoracis by reviewing past medical records and simple chest films. First, we divided the patients into two groups based on the treatment method: group A of 15 patients who were treated with the traditional method between January 2001 and December 2003, and group B of 9 patients who were treated with VATS between December 2003 and August 2006. The final outcomes used in this study were the number of days of hospital stay, chest tube duration, leukocytosis duration, febrile duration, and intravenous antibiotics usage duration. In addition, radiological improvements were compared. Results: The mean age(${\pm}$standard deviation) of 11 men and 4 women in group A was $58.2{\pm}15.7$ years, and of 9 men and 2 women in group B was $51.6{\pm}9.5$ years. Group B had a significantly shorter hospital stay ($16.6{\pm}7.4$ vs. $33.7{\pm}22.6$ days; p=0.014), shorter chest tube duration ($10.5{\pm}5.7$ vs. $19.5{\pm}14.4$ days; p=0.039), shorter leukocytosis duration ($6.7{\pm}6.5$ vs. $18.8{\pm}13.2$ days; p=0.008), shorter febrile duration ($0.8{\pm}1.8$ vs. $9.4{\pm}9.2$ days; p=0.004), and shorter duration of intravenous antibiotics usage ($14.9{\pm}6.4$ vs. $25.4{\pm}13.9$ days; p=0.018). However, radiological improvements did not show any statistical differences. Conclusion: Early application of VATS for empyema thoracis treatment reduced hospital stay, thoracostomy tube duration, leukocytosis duration, febrile duration, and antibiotics usage duration in comparison with the traditional methods. The early performing of VATS might be an effective treatment modality for empyema thoracis.

• International Commerce and Information Review
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• v.19 no.3
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• pp.83-105
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• 2017

I tried to analyze export relation of influence in Chinese H beam(common steel), Hot Rolled Steel(common steel), Plate(common steel) which could be influenced immediately by China's cancellation of the export rebate of value added tax in 2010 through the statistic methods such as cointegration, Granger causality, impulse response and variance decomposition. In the first period they mutually influenced each other in export to Korea but in the second period, this relation of influence was lessoned. Due to production expansion of Hot Rolled Steel(common steel), Plate(common steel) in Korea, the change of import trend, the market change of steel users' industries and China's expedient export of boron steel to Korea, mutual influence among these products was greatly declined. Ever since Hyundai Steel's production expansion involving blast furnace facilities, there is need for the industry to concentrate on developing new markets for its facilities' output in Korea. Therefore, Korea's steel industry desperately needs strength of de-jure standards such as unique quality standards and related certifications, efficient distribution management, as well as export promotion strategy through its global trading network to effectively address its structural supply-demand imbalances.

• Journal of Korean Society of Forest Science
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• v.80 no.2
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• pp.210-219
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• 1991

This study is to diagnose the drought tolerance of twenty broad-leaved tree species by the pressure-volume(P-V) curves. As for the diagnosis of drought tolerance, the valuable water relations parameters obtained from P-V curves are the osmotic potential at full turgor, ${\Psi}_0{^{sat}}$, osmotic potential at incipient plasmolysis, ${\Psi}_0{^{tlp}}$, maximum bulk modulus of elasticity, $E_{max}$, and relative water content at incipient plasmolysis, $RWC^{tlp}$. Also, the figures related to the diagnosis of drought tolerance are the free water content (FWC) versus leaf water potential(${\Psi}_L$), volume-averaged turgor pressure ($P_{vat}$) versus leaf water potential (${\Psi}_L$), and H$\ddot{o}$fler diagram. In this study, the relatively high drought tolerant species are Fraxinus rhynchophylla, Quercus acutissima, Quercus serrata, Quercus aliena, and Populus alba${\times}$glandulosa ; the relatively low drought tolerant species are Fraxinus mandshurica, Betula platyphylla var. japonica, Populus euramericana, Kalopanax pictum, Carpinus loxiflora, Carpinus cordata, Prunus sargentii, Prunus leveilleana, and Cornus controversa ; medium species are Quercus mongolica, Acer mono, Acer triflorum, Acer pseudo-sieboldianum, Ulmus davidiana, and Zelkova serrata.

• Journal of the Korean Wood Science and Technology
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• v.45 no.3
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• pp.297-307
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• 2017

This research was performed to use recycling wood fiber from waste MDF as raw materials for manufacturing of interior decorative accessories. Virgin fiber of Pinus rigida for manufacturing MDF and recycling fiber from manufactured MDF with virgin fiber were dyed by using reactive dyes (Bis-monochlorotriazine and Vinyl sulfone type), vat dyes (Anthraquinone type), direct dyes (Diazo type) such as red, yellow and blue, and natural dyes using gardenia or sappan wood, and they were examined to evaluate their dyeing properties and sunlight fastness. The hue of virgin fiber and recycling fiber were 4.2YR, and 4.4YR, respectively, which showed red-yellowish color. The recycling fiber looked a little darker than the virgin fiber, where $L^*$ values of the recycling fiber showed a little lower. Reactive, vat and direct dyes dyed well both the virgin and recycling fibers. The recycling fiber showed a little higher values of colour yield and a little lower in $L^*$, but it seemed that there was no significant difference. The Hue values of the recycling fiber and the virgin fiber dyed with sappan wood were 4.4YR and 4.0YR, showing no difference between/after dyeing. However the Hue values of the recycling fiber and the virgin fiber dyed with gardenia were 7.4YR and 6.9YR, respectively. Those values were much higher than the values of the fibers dyed with other chemical dyes. But the fibers dyed with gardenia showed poor sunlight fastness.