• KDI Journal of Economic Policy
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• v.13 no.4
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• pp.59-90
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• 1991

The purpose of this paper is to determine whether the rate schedule of the Korean income tax system embodies the theoretically desirable distribution of the tax burden by income classes. The paper follows the approach of Young (1990) who has estimated the utility function and calculated the magnitude of sacrifice, i.e., the tax burden. The main point of the study is to estimate the utility function. The estimation results may differ if different data sets are used. Therefore, this paper employs the effective as well as the nominal tax rate schedule. The findings derived in this paper are 1) that the effective rate schedule is more appropriate in estimating the utility function; 2) that the middle class has born the relatively heavier burden over time; 3) that the current income tax credit scheme curtails the tax burden on the middle class while intensifying the tax burden of the lower and upper income classes; 4) that reducing the amount of deduction moves the distribution of tax burdens by income classes closer to the theoretically desirable model; 5) that the rate schedule of the Korean income tax system, particularly in 1991, did not conform to the desired model as did the tax systems of developed countries such as the United States, Italy, Japan, and Germany.

• Journal of the korean academy of Pediatric Dentistry
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• v.40 no.4
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• pp.296-305
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• 2013

For the purpose of evaluating the prevalence of malocclusion and self-esteem in adolescents, 1,380 middle-school students in the Yangsan area were surveyed by oral examination and questionnaires and the obtained results were as follows: The distribution of 1st molar occlusion by Angle's classification was 69.0, 19.4, 10.6% for Class I, II and III respectively. In the horizontal relationship, the prevalence of normal overjet and crossbite was 86.9% and 5.6% respectively whereas larger and extremely larger overjet was found in 6.6% and 0.8%. In the vertical relationship of anterior teeth, normal, deep overbite and openbite was shown in 94.1%, 4.7%, and 1.2%. For the midline discrepancy, the distribution of groups with 0~1 mm, 2~4 mm and over 5 mm was 98.2%, 1.4%, and 0.4%. Crowding only in the maxilla was found in 9.6%, while that only in the mandible and in both arches was 14.1% and 24.1% respectively. Spacing only in the maxilla was seen in 3.0%, while that only in the mandible and in both arches was 2.4% and 1.7% respectively. Significant difference in self-esteem was revealed in female and malocclusion groups of crossbite and openbite(p < 0.05).

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.10
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• pp.675-680
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• 2017

Considering that most sewage treatment facilities have a water head of less than 2.0 m and a constant flow rate, the development of a small hydro power generation device capable of maintaining stable power generation and efficiency is urgently needed. In this study, a numerical analysis using the CFD code was carried out to develop a drag force type vertical axis hydro turbine for the improvement of the production efficiency of small-scale hydro energy underlow flow velocity conditions. The blade pressure changes and internal flows were analyzed in the presence or absence of hydro turbine blade holes at a flow velocity of less than 2.0 m/s. The pressure distribution of the hydro turbine blades with holes was found to be about 5.1 % lower than that of the hydro turbine blades without holes. The analysis of the internal flow around the water tank and hydro turbine blade revealed that the flow velocity varied with the vector distribution and that the flow velocity of the hydro turbine blades with holes was 5.6 % less than that of the hydro turbine blades without holes. It is believed that forming a hole in the blade may be helpful for its structural safety.

• Journal of Korean Society of Forest Science
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• v.62 no.1
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• pp.1-18
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• 1983

Sum of daily mean temperature, sum of daily mean relative humidity and sum of daily mean duration of sunshine during the growing season (March-October), and daily mean temperature, daily mean relative humidity and daily mean minimum temperature during the dormant season (November-February) were obtained respectively from the climactic data recorded at 26 different standard stations for 30 years from 1951 to 1980, to provide a method for proper selection of tree species suitable to a certain site. They were also marked on the map of Korea. The whole country was divided into 6 regions by trend of temperature variation and the regression equations for each region were produced to estimate the sum of daily mean temperature of the growing season and the sum of daily mean minimum temperature of the dormant season in a certain site where tree plantings are planned. The natural range of distribution of each species was expressed by the sum of daily mean temperature and daily mean minimum temperature on the basis of "Horizontal and vertical distribution of the Korean woody plants" reported by Chung and Lee (1965).

• The Journal of Engineering Geology
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• v.24 no.4
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• pp.643-648
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• 2014

Understanding of fracture networks and rock mass properties during tunnel construction is extremely important for the prediction of dangers during excavation, and for deciding on appropriate excavation techniques and support. However, rapid construction process do not allow sufficient time for surveys and interpretations for spatial distributions of fractures and rock mass properties. This study introduces a new statistical approach for predicting joint distributions at foreside of current excavation face during the excavation process. The proposed methodology is based on a cumulative space diagram for joint sets. The diagram displays the cumulative spacing between adjacent joints on the vertical axis and the sequential position of each joint plotted at equally spaced intervals on the horizontal axis. According to the diagram, the degree of linearity of points representing the regularity of joint spacing; a linear trend of the points indicates that the joints are evenly spaced, with the slope of the line being directly related to the spacing. The linear points which are stepped indicates that the fracture set show clustered distribution. A clustered pattern within the linear group of points indicates a clustered joint distribution. Fractures surveyed from an excavated space can be plotted on this diagram, and the diagram can then be extended further according to the plotted diagram pattern. The extension of the diagram allows predictions about joint spacing in areas that have not yet been excavated. To test the model, we collected and analyzed data during excavation of a 10-m-long tunnel. Fractures in a 3-m zone behind the excavation face were predicted during the excavation, and the predictions were compared with observations. The methodology yielded reasonably good predictions of joint locations.

• Journal of Life Science
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• v.16 no.5
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• pp.750-758
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• 2006

Calcium-binding protein calretinin is thought to play important roles in calcium buffering. Recently, we reported on the distribution, morphology of calretinin-immunoreactive (IR) neurons and the effects of eye enucleation on the immunoreactivity of calretinin in the superficial layers of the hamster superior colliculus (SC). In the present study, we describe the distributions and types of labeled cells and effects of enucleation in the deeper layers by immunocytochemistry. We also compare this labeling to that of GABA, the major inhibitory neurotransmitter in the central nervous system. In contrast to the superficial layers, the deeper layers contained many calretinin-IR neurons which formed two tiers. The first tier, which was very distinctive, was found within the intermediate gray layer. The second tier was found in the deep gray layer. Labeled neurons varied dramatically in morphology and included vertical fusiform, stellate, round/oval, and horizontal neurons. In contrast to the superficial layers, enucleation appeared to have no effect on the distribution of calretinin immunoreactivity in the deeper layers. Two-color immunofluorescence revealed that none of calretinin-IR neurons were labeled with an antibody to GABA. The present results demonstrate that calretinin identifies unique neuronal sublaminar organizations in the hamster SC. The present results also demonstrate that none of the calretinin-IR neurons in the hamster SC is GABAergic interneurons. As many calretinin-IR cells are GABAergic interneurons in most other brain areas, this phenomenon in hamster SC is exceptional.

• Korean Journal of Soil Science and Fertilizer
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• v.30 no.3
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• pp.226-233
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• 1997

To investigate the salt accumulation in the plastic film house soils, bulk density, electrical conductivity(EC), exchangeable canons and water soluble anions were determined at different depths(0~60cm) in the salt-accumulated plastic film house soils in Yesan, Chungnam, Korea. Bulk density were increased from $1.2Mg/m^3$ to $1.5Mg/m^3$ as the depth changed from 0cm(top soil) to 30cm(subsoil) below the soil surface, whereas the bulk densities between 30cm to 60cm slightly decreased to $1.42Mg/m^3$. These changes of soil bulk densities might influence the porosity and pore size distribution, resulting in affecting the water flow throughout, soil layers. Electrical conductivity and Exchangeable sodium percentage(ESP) for 0 to 10cm soil layer were 5.08 dS/m and 6.4, respectively, while the EC was decreased to less than 1.63 dS/m in 20~30cm depth and about 0.7 dS/m. Salt accumulation patterns in the plastic film house soils might be influenced by the changes of the bulk densities in soil.

• Korean Journal of Agricultural and Forest Meteorology
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• v.9 no.4
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• pp.234-246
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• 2007

The role of macropore in the hydrological processes is important at the hillslope scale. Developments and distribution of macropores have not been investigated in conjunction with the characteristics of the hillslope such as topography, soil property, and soil moisture. In this study, macropore properties, such as macropore flow and saturation hydraulic conductivity were measured at a hillslope located in Gwangneung Research Forest, Pochun-gun, Gyeonggi-do, South Korea. An intensive field survey provided a refined Digital Elevation Model (DEM) for surface and subsurface topography. Spatial distributions of upslope area and topographic index were obtained through the digital terrain analysis. The total number of monitoring points was 22, and the selected points were distributed along the transect of the digital contour map. Vertical fluxes through macropores were measured using a tension infiltrometer at the depth of 0.1 m from the surface. Spatial and temporal distributions of soil moisture were obtained using an on-line measurement system, TRASE, installed in the study area. Soil moisture for the aforementioned points was measured at 0.1 and 0.3m depths below the surface. The results from tension infiltrometer experiments present that the macropore flows ranged between 21 and 94%, and the measured macroporosities varied from 1.4 to 47%. Macropore flows and macroporosities tended to increase as the measurement location moved to downslope. The ability for water conduction through macropores becomes increasingly developed as the location approaches the outlet of the hillslope.

• Journal of the Korean GEO-environmental Society
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• v.14 no.5
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• pp.33-39
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• 2013

A drilling exploration in deep sea is being processed to develop new energy resource in the world. In 2007, the presence of the gas hydrate had been confirmed during the UBGH1 (Ulleung Basin Gas Hydrate Expedition 1) in the Ulleung Basin. Geotechnical properties of the deep marine sediment are important factors for assessing the safety of gas production facility and productivity from the hydrate bearing sediment. In this study, comprehensive laboratory tests are conducted to investigate the geotechnical engineering characteristics of the deep marine sediments recovered from the hydrate occurrence regions during the UBGH2 (Ulleung Basin Gas Hydrate Expedition 2) in the Ulleung Basin, East Sea, Korea. The index properties of the specimens including the specific gravity, atterberg limits, specific surface, and particle size distribution are measured, and these are compared to the results reported by previous studies. A zero-lateral strain cell, which houses bender elements, is used to determine stress-dependant characteristics and shear wave velocities with the vertical effective stresses. Furthermore, the hydraulic conductivity is calculated based on the consolidation test results.

• Journal of Technologic Dentistry
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• v.28 no.2
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• pp.331-346
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• 2006

Free-end partial dentures, which are supported by teeth surrounded by dental root membranes and elastic mucous membrane tissues, may cause stress to the abutment teeth due to external force imposed on the denture base, increase the mobility of the abutment teeth, and bring about a change in the periodontal tissue. General retainers used in partial dentures are categorized into clasp, attachment, and Konus crown. Stress imposed on the abutment teeth and mobility of the denture base have relations with the lifetime of a crown and abutment teeth, and have direct relations with the chewing ability. Thus, a need arises to make a comparative analysis of stress of the three direct retainers on the abutment teeth and interpret the mobility of the denture base. This study designed three kinds of removable partial dentures (one kind of attachment partial denture, one kind of Konus crown partial denture, and one kind of clasp partial denture), and fabricated Dentiforms of bilateral partial dentures (Kennedy Class I) with lower left 1st premolar and lower right 1st and 2nd premolars being as the abutment teeth. A strain gauge was installed in the mesial and distal surface of the lowerr left 1st premolar (No. 34) of the fabricated dentiform and in the lower part of the denture base, and installed were a clasp partial denture, an attachment partial denture, and a Konus crown partial denture. Then, the vertical static load of 5kgf and 7.5kgf at the occlusion surface of the lower left No. 6 molar was generated for a total of 20 frequencies of load each using a push-full gauge, and thus a change in the output of the strain gauge was measured. With the respective application of Konus crown, attachment and RPI clasp in the free-end partial denture, surveyed was the distribution of stress imposed on the abutment teeth and the denture base according to the location of occlusion force load so as to come up with the following results. 1. Konus crown and attachment partial dentures generated much stress, and more stress on the abutment teeth than RPI clasp dentures did. Attachment dentures tended to further intensify stress on the abutment teeth than Konus crown dentures did. 2. Attachment dentures and Konus dentures imposed less stress on the denture base than RPI clasp dentures did. There was no stress difference between Attachment and Konus crown dentures. 3. Dentures that were designed with the application of retainers using sturdy linkage methods tended to be less mobile.