• 제목/요약/키워드: deduction

검색결과 438건 처리시간 0.036초

개인의 상속세 인식에 대한 연구 (A Study on the Recognition of Inheritance Tax by Individuals)

  • 윤귀태;박영배
    • 디지털정책학회지
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    • 제1권2호
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    • pp.25-40
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    • 2022
  • 본 연구는 우리나라의 상속세에 대한 국민들의 상속세 인식에 대한 연구로서, 한국의 상속세제에 대한 폐지와 유지, 유지 시 세율 공제 한도 등에 대한 인식을 살펴보았다. 이를 통해 상속세가 가계에 미치는 영향을 현실적으로 살펴보고 세계 각국에 비해 지나치게 불합리적인 면이 있다면 이를 개선하고자 함에 이 연구의 목적이 있다 하겠다. 이를 위하여 전국 주요 도시 거주 성인을 대상으로 2022년 09월 10일을 조사 시점으로 하여 2022년 10월 10일까지 31일간 1 대 1 면대면으로 설문조사를 실시하였다. 연구 결과, 첫째, 상속세 폐지를 선호하지만, 유지 시 개선을 희망하였으며, 둘째, 상속세 최고세율이 높기에 공제 한도의 확대, 배우자공제 폐지, 유산취득세제 선호 등이 필요하다고 하였으며, 마지막으로 연부연납제도 연장 및 과세 이연제도 도입 등을 원하는 것으로 나타났다. 이는 상속세 유지 시 상속세제 전반적인 개정이 필요하다는 인식을 가지고 있음을 시사한다. 본 연구 결과를 통해 현실을 반영하고 있지 못한 우리나라 상속세제의 개선에 대한 논의의 단초를 제공함에 연구의 의의를 두고자 한다.

방조제 축조에 따른 치환 및 융기의 형태에 관한 모형실험 (A Model Tests on the Shape of Deformation caused by Sea dike Construction)

  • 장병욱;김성필;우철웅
    • 한국농공학회:학술대회논문집
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    • 한국농공학회 1998년도 학술발표회 발표논문집
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    • pp.419-424
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    • 1998
  • The deduction methods for forced displacement depths caused by sea dike construction often assumed the shape of forced displacements and heaving. To investigate the shape of forced displacements and heaving, a model tests was performed. Results of the tests are as follows; 1) The shape of forced displacements can be assumed ellipse. 2) The shape of heaving can not be assumed uniform shape like a circle and Extents of heaving was varied with the loading height and width. 3) The shape of forced displacements caused by step construction, pebble embankments and soil embankments, also investigated.

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SOME INTEGRALS ASSOCIATED WITH MULTIINDEX MITTAG-LEFFLER FUNCTIONS

  • KHAN, N.U.;USMAN, T.;GHAYASUDDIN, M.
    • Journal of applied mathematics & informatics
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    • 제34권3_4호
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    • pp.249-255
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    • 2016
  • The object of the present paper is to establish two interesting unified integral formulas involving Multiple (multiindex) Mittag-Leffler functions, which is expressed in terms of Wright hypergeometric function. Some deduction from these results are also considered.

철도소프트웨어 안전기준의 현장 적용방안 도출 (Deduction of the Application Plan for Railway Software Safety Criteria)

  • 신경호;정의진
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 2007년도 추계학술대회 논문집 전기기기 및 에너지변환시스템부문
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    • pp.232-234
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    • 2007
  • In this paper, the safety criteria and framework of railway software which is developing presently is examined. The software development capability and organization of railway company in korea are investigated through interview and are analyzed. Then the application plan for railway software safety criteria is deduced to apply criteria to railway industry effectively.

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Development of 3-dimensional strip rolling analysis

  • Jiang, Zheng-Lian;Park, Hae-Doo;Chung, Jin-Hwan
    • 한국소성가공학회:학술대회논문집
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    • 한국소성가공학회 1997년도 춘계학술대회논문집
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    • pp.253-256
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    • 1997
  • Through right deduction of theoretical equations and some disposal technique, a 3-dimensional strip rolling coupled analysis software has been successfully developed in this paper, which considers strip plastic deformation and roll elastic deformation simultaneously. The calculated examples with different kinds of rolling conditions all conform to the reality, and results show that the developed 3-dimensional program is applicable to the wide strip.

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연역적 데이터베이스의 의미론에 관한 현실적 접근 (A Practical Approach to Semantics in Deductive Databases)

  • 이대용
    • Asia pacific journal of information systems
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    • 제2권2호
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    • pp.85-102
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    • 1992
  • A deductive database consists of collection of stored facts and deductive rules. It can answer queries based on logical deduction from the stored facts and general rules. A deductive database has both a declarative meaning(semantics) and a procedural meaning. The declarative semantics of a deductive database provides a definition of the meaning of the program in a manner which is independent of procedural considerations, context-free, and easy to manipulate, exchange and reason about. This paper investigates various declarative semantics of deductive databases, dicusses related computational issues, and suggests another declarative semantics for deductive databases which is more practical than others.

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BIHARMONIC CURVES IN FINSLER SPACES

  • Voicu, Nicoleta
    • 대한수학회지
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    • 제51권6호
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    • pp.1105-1122
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    • 2014
  • Biharmonic curves are a generalization of geodesics, with applications in elasticity theory and computer science. The paper proposes a first study of biharmonic curves in spaces with Finslerian geometry, covering the following topics: a deduction of their equations, specific properties and existence of non-geodesic biharmonic curves for some classes of Finsler spaces. Integration of the biharmonic equation is presented for two concrete Finsler metrics.

아키텍처를 활용한 고속철 운전 기능 분석 연구 (KTX Driving Functions Decomposition using Architecture)

  • 노희민;홍선호;왕종배;조연옥
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2008년도 춘계학술대회 논문집
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    • pp.1473-1478
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    • 2008
  • In this paper, driving functions of the Korea Train Express (KTX) were decomposed based on systems engineering architecture for a preceding research of hazard identification and scenarios deduction of the KTX. Moreover, interfaces of the decomposed driving functions were analysed to figure out purposes of the driving functions.

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한국의 철도관련산업의 구조변화와 시사점 (A Suggestion from the Change of the Industry related Railway in Korea)

  • 이재경
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2005년도 추계학술대회 논문집
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    • pp.540-545
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    • 2005
  • The Korean Railway Industry has being changed by opening the express railway and the pubic cooperation. We. here, deduction what is the hopeful effect from the resent result, and how is the way to contribute to national traffic. Therefore. we groping a plan for the development of industry related railway and the active role in the national economic systems.

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고속철 운전 활동 저하모드 및 경계시스템 분석 (Degraded Modes and Vigilance System Analysis of High-speed Trains Driving Activities)

  • 노희민;홍선호;조연옥
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2008년도 추계학술대회 논문집
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    • pp.2035-2039
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    • 2008
  • In this paper, degrades modes of high-speed trains are deduced and analyzed by using Systems engineering architecture methods for a preceding research of hazard identification and scenarios deduction of the KTX. Moreover, Vigilance System of the high-speed trains is analyzed.

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