• International Journal of Internet, Broadcasting and Communication
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• 제14권3호
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• pp.243-248
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• 2022

Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.275-283
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• 2022

This study aims to investigate the influence of internal factors on the bankruptcy risk of an enterprise through a sample of 439 companies listed on the Vietnamese stock exchange. The research collected secondary data from annual audited financial statements from 2008 to 2019 of listing companies. Using two different regression models with two dependent variables, six independent and control variables, we discovered that three of the model's six factors, namely return on total assets, current payment rate, and financial leverage, influence the risk of bankruptcy and account for 86.78% of the variations in firm bankruptcy risk. Financial leverage has the opposite effect on the Z-score index, increasing the risk of bankruptcy of listed firms. Return on total assets and current ratio have a positive impact on the Z-score index, reducing the risk of bankruptcy of listed companies. The findings also revealed that there is no evidence that the size of a corporation, its fixed asset investment ratio, or the size of an auditing firm have an impact on the Z-score index. These findings provide crucial evidence for business owners and managers, as well as shareholders making future capital investment decisions. Our findings can be applied to other businesses in Vietnam and similar jurisdictions.

• 한국가시화정보학회지
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• 제21권3호
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• pp.49-56
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• 2023

The Polymer electrolyte membrane fuel cell (PEMFC) operates at ambient temperature as a low-temperature fuel cell. During its operation, voltage losses arise due to factors such as operating conditions and material properties, effecting its performance. Computational simulations of fuel cells can be categorized into 1D simulation and CFD, chosen based on their specific application purposes. In this study, we carried out an analysis validation using 1D geometry and compared its performance with the results from 2D geometry analysis. CFD allows for the representation of pressure, velocity distribution, and fuel mass fraction according to the geometry, enabling the analysis of current density. However, the 1D simulation, simplifying governing equations to reduce time cost, failed to accurately account for fuel distribution and changes in fuel concentration due to fuel cell operations. As a result, it showed unrealistic results in the cell voltage region dominated by concentration loss compared to CFD.

• 현장농수산연구지
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• 제25권4호
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• pp.148-157
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• 2024

The market size of Korea's seafood industry is estimated to be about 62 trillion won ('19), of which the seafood processing industry is about 10 trillion won ('19), accounting for approximately 16% of the total market size. However, the current level of processing technology required for the development of seafood products is mainly simple primary processing, such as freezing and drying raw materials (in Jeollanam-do, which ranks first in the country in terms of seafood production, primary processors account for 86% of all seafood processors).In the future, trends in the development of processing technology for seafood will become more advanced in response to changes in domestic and international food consumption patterns. Blue food tech linked to ESG, convergence and digitalization linked to the 4th industry revolution will be further advanced in line with the national seafood industry policy direction. Through this, it is expected to establish itself as an axis of future technology management in the fisheries sector based on the large and small success stories of accumulated seafood R&D commercialization.

• Structural Engineering and Mechanics
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• 제89권4호
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• pp.363-374
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• 2024

Significant changes have been made to estimate the punching shear capacity for edge column-slab joints in the latest editions of most current codes. The revised equations account for axial forces as well as moments conveyed to columns from slabs, which have a substantial impact on the punching resistance of such joints. Many key design parameters, such as reinforcement-ratio, concrete strength, size-effect, and critical-section perimeter, were treated differently or even ignored in various code provisions. Consequently, wide ranges of predicted punching shear strength were detected by applying different code formulas. Therefore, it is essential to assess the various current Codes' design-equations. Because of the similarity in estimated outcomes, only the ACI, EC, and SNiP are used in this study to cover a wide range of estimation ranges from highly conservative to unconservative. This paper is devoted to analyzing the techniques in these code provisions, comparing the estimated punching resistance with available experimental data, and finally developing efficient models predicting the punching capacity of edge column-slab connections. 63 samples from past investigations were chosen for validation. To appropriately predict the punching shear, newly updated equations for ACI and SNiP are provided based on nonlinear regression analysis. The proposed equations'results match the experimental data quite well.

• 한국해안해양공학회지
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• 제19권6호
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• pp.557-564
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• 2007

타원형 수중천퇴가 있는 지형을 통과하며 변형하는 파랑을 실험한 Vincent and Briggs(1989)의 실험조건을 수치모의하여 규칙파 변형에 대한 파랑과 흐름의 상호작용 효과를 연구하였다. 수치모의를 위해 흐름모형 SHORECIRC와 파랑모형 REF/DIF 1 그리고 SHORECIRC와 파랑모형 SWAN을 결합한 모형과 파랑과 흐름을 동시에 계산하는 FUNWAVE를 이용하였다. 이 수치모의로 부터 수중천퇴상에서 발생된 쇄파류는 수중천퇴후면의 파집중현상을 방해하고, 파랑을 천퇴중심축의 바깥쪽으로 굴절시켜, 파고를 상대적으로 감소시키는 역할을 하는 것을 확인할 수 있었다. 두 결합모형의 수치모의 결과는 쇄파류의 영향을 고려하지 않는 파랑모형만의 결과보다 실험치와 일치하였으나, 중복파가 발생되는 경우 SWAN모형과 REF/DIF모형으로부터 계산되어지는 잉여응력(radiation stress)에 문제가 있다는 것을 알 수 있었다. 또한, FUNWAVE를 이용한 수치모의는 실험결과와 완벽히 일치하였다. 이는 파랑쇄파류의 파랑변형에 미치는 역할의 중요성을 확인시켜주는 것이다.

• Biotechnology and Bioprocess Engineering:BBE
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• 제9권6호
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• pp.454-458
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• 2004

A study of the POSE (predispersed solvent extraction) for succinic acid by colloidalliq­uid aphrons was conducted. The organic phase contaning TOA (tri-n-octylamine) and 1-octanol permits a selective extraction of succinic acid from its aqueous solution. There was no difference of the extractability of POSE and that of conventional mixer-settler type extraction. Taking into account the no mechanical mixing in POSE, it was concluded that the POSE process is more adaptive than the conventional mixer-settler type extraction process. From mass transfer analysis at the various concentration of TOA in counter-current continuous operation, the concentration of TOA had no influence on the mass transfer coefficient. The loading values in continuous POSE were almost same as those in batch operation.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2002년도 하계학술대회 논문집 B
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• pp.622-624
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• 2002

This paper describes a method for steady state hot gas flow analysis considering nozzle ablation for the nozzle of $SF_6$ gas circuit breaker. In order to take account of the effect of ablated nozzle material on the hot gas flow. the PTFE mass concentration equation is added to the established equations for hot gas flow analysis. The steady state simulations were carried out under the condition of DC current flows and the results are presented.

• 한국항만학회지
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• 제14권3호
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• pp.353-360
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• 2000

In this study a drift prediction model based on fluid dynamics theory is introduced. The essential effects of environmental loads and target characteristics are taken into account from a fluid dynamics point of view. The governing equations of motion are derived from Netwon's law of dynamics. In the mathematical formulation only three degrees of freedom(surge, sway, yaw) of the drifting object are assumed and the environmental loads considered are the forces and moments by wind and current. A computer algorithm for this model is implemented to obtain the numerical result in the time domain. The preliminary tests for model verification are conducted and the results are compared with the field experiment data as well as leeway formula suggested from the field test data.

• 한국지진공학회:학술대회논문집
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• 한국지진공학회 2000년도 추계 학술발표회 논문집 Proceedings of EESK Conference-Fall 2000
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• pp.167-175
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• 2000

Seismic analyses of structures can`t be performed without considering the effect of soil-structure interaction and seismic responses of a structure taking into account the stiffnesses of a foundation-soil system show a significant difference from those with a rigid base. However, current seismic analyses of apartment building structures were carried out assuming a rigid base and ignoring the characteristics of a foundation and the properties of the underlying soil. In this study, seismic analyses of apartment buildings of a particular wall-slab structural type were carried out comparing seismic response spectra of a flexible base with those of a rigid base and UBC-97. Wall-slab type low-rise or mid-height apartment buildings built on the deep soil layer showed a rigid body motion with the reduced seismic responses due to the base isolation effect, indicating that it is too safe but uneconomical to utilize the design spectra of UBC-97 for the seismic analysis of a wall-slab type apartment buildings due to the too conservative design.