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A Study on the Improvement of R&D Tax Support System: Focused on the Tax Credit for Research and Manpower Development Expenses (연구개발 조세지원제도의 개선방안: 연구·인력개발비 세액공제제도를 중심으로)

  • Lim, Sung-Jong
    • Asia-Pacific Journal of Business
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    • v.11 no.3
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    • pp.169-184
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    • 2020
  • Purpose - This research is intended to analyze the current status and problems of tax benefits in the R&D sector and suggest ways to improve tax credit for research and manpower development expenses when various countries fiercely develop efforts to enhance national competitiveness through increased investment in R&D Design/methodology/approach - This study will examine the current status of the tax support system for domestic and foreign R&D, and suggest improvement measures to expand research and development activities in the future. Findings - First, a plan may be considered to abolish and perpetuate the sunset deadline for tax credit for research and manpower development expenses as in the case of the United States and Japan. This perpetuation can be a proactive measure to actively support long-term R & D investment in companies facing economic decisions under uncertainty. Second, it should be revised to raise the tax credit rate of large corporations, which are shrinking every year, compared to SMEs, so that both large corporations and SMEs can improve their international competitiveness and secure excellent technologies through R & D. Finally, the target technologies for each new growth engine and source technology should be expanded to various fields, including national cybersecurity enhancement technology, aviation engine technology, carbon emission and global cooling technologies, which are areas of interest in major overseas R&D countries, to help active R&D and investment in these areas. Research implications or Originality - This study can find a contribution in comparing and analyzing the national R&D tax support system and presenting improvement measures at a time when the benefits of tax credit for research and manpower development expenses of large companies are decreasing due to frequent tax law revisions and the government's factors of increasing tax revenues. In addition, recent research and development items and research technologies of foreign countries were analyzed by Nature's top 10 major science and technology issues, and advanced technologies that should be applied to target technology areas by new growth engine and source technology were specifically investigated and presented.

Characteristics of Slope Failure induced by Typhoon and an Examination of a Standard Slope Inclination for Design (태풍에 의한 절개면 붕괴특성 연구 및 경사도 설계기준 검토)

  • Koo, Ho-Bon;Baek, Yong;Kwon, O-Il
    • Proceedings of the Korean Geotechical Society Conference
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    • 2003.03a
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    • pp.117-122
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    • 2003
  • Every year in domestic slope failure caused by rainfall is happening frequently. Specially, causable failure accident by localized downpour accompanied when summer rainy season period and produces typhoon gets damage of large scale human life and property. Failure happened at slope of 121 places ranged whole country national highway by No.15 typhoon Rusa that strike whole country during 3 days from August 30, 2002. Slope failure that happen by typhoon are judged for major cause to effect of ground saturation and surface water by localized downpour. In this research, failure characteristic was analyzed to target 20 places attaining site investigation among failure slope. As a result, erosions by surface water was construed for major cause of failure and judged for direct relation in failure slope weathering and topography Also, result that analyze inclination of failure part, in the case of ripping rock, inclination of failure side is forming Incline of the lowest 40$^{\circ}$, because surface failure of depth 4m on or so scale happened, it is require that regulating plan gently design standard inclination of weathered rock and soil layer And it is considered that desirable preparation of design standard about measure that help smooth drainage of surface water and can restrain percolation in ground to reduce failure damage by rainfall.

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A Study on the Development of Pants for Daily Use Appropriate for Korean School Girls aged 6 to 11 (학령기 여아를 위한 바지 원형 개발에 관한 연구)

  • Lee, Hyun-Ok;Cho, Kyeong-Sook
    • Journal of the Korean Society of Costume
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    • v.58 no.8
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    • pp.47-62
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    • 2008
  • The purpose of this study is to develop a basic sloper for pants that would be appropriate for young Korean school girls between the ages of 6 to 11 years old. Pants available in the apparel market for children do not properly correspond to the body size of the target consumer group. This research explores the characteristics of the body size of the group and also identifies problems of the conventional pants sloper that would be generally used for the production of children's apparel. Ultimately it presents a basic sloper for a possible use for manufacturing. The basic slopers for pants were collected from three different companies and were the examples used for this study. An experimental pants sloper was developed, reflecting the average body size of a nine year-old girl, which Is thought to be the master size for grading in children's wear Four different cotton prototype pants were made based on the three companies' slopers and the experimental one for evaluation of the fit and overall shape of the pants on subjects. The results revealed that the design, fit, and overall look of the experimental pants was superior to that of the opposing companies' product. After alteration of the experimental sloper, a basic pants sloper was finalized. The finalized pants sloper was determined at W/4+1cm for the front waist and W/4+2cm for the back, H/4+0.5cm for the front hip and H/4+1.5cm for the bark hip, and 73cm for its length with 15.5cm and 18cm for its front and back pants width at the bottom, respectively.

A Study on the Distribution of the Elementary Girls' Size Dimensions according to Ages and Body Shapes (학령기 여아 연령별, 체형별 치수분포특성)

  • Kang, Yeo-Sun
    • Journal of the Korean Society of Clothing and Textiles
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    • v.33 no.2
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    • pp.230-243
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    • 2009
  • The purpose of this study was to analyse the body sizes of $7{\sim}12$ years elementary school girls and also to categorize KS size dimensions by the detailed information of ages and body shapes. For the study, the data of SizeKorea(2004) was analysed. Height, bust, waist, hip, the ratio of waist to height and hip to height were significant between age groups, but the ratio of bust to height was not. Therefore, the increase of bust size was resulted in growth of bust circumference, instead of bust volume. In the same height group, over 11 year girls had smaller waist, while over 12 year girls had bigger hip. For Grouping girls by ages and body shapes, the ages were divided into 2 groups, under 10 years old and 11 to 12 years old. The body shapes classified into 3 groups 'Stout-shape', 'Middle-shape', and 'slim-shape', by the ratios of bust to height and hip to height. 'Stout-shape' was significantly big at the almost sizes, but 'Middle-shape' was significantly big at only circumferences, not lengths. In addition, drop(the difference between bust and hip) and lower-drop(the difference between waist and hip) were in inverse proportion to the ratios of bust to height and hip to height. It meant the increases of bust-ratio and hip-ratio of 'Stout-shape' were resulted in overweight, rather than female matureness. The distribution of sizes over 0.5% were grouped for grading system and the subtotal percentiles of each group were calculated for industrial data. The groups which covered more than 10% of consumers were 2 to 6 and the 1 or 2 groups for 'Stout-shape' were also observed, so that children's ready-to wear companies could use them efficiently for their own consumer target.

Long-Term Study of Weather Effects on Soybean Seed Composition

  • Bennett John O.;Krishnan Hari B.
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.50 no.1
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    • pp.32-38
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    • 2005
  • A long-term study initiated in 1989 at San-born Field, Columbia, Missouri, was designed to evaluate the affect of environmental factors, nitrogen application, and crop rotation on soybean (Glycine max [L.] Merr.) seed composition. Soybeans were grown as part of a four- year rotation which included corn (Zea maize L.), wheat (Triticum aestivum L.), and red clover (Trifolium pratense L.). Results from soil tests made prior to initiation of the study and subsequently every five years, were used to calculate application rates of nitrogen, phosphorus, and potassium necessary for target yield of pursuant crops. In the experimental design, nitrogen was applied to one-half of the plot on which the non-leguminous crop, either corn or wheat was grown. Analysis of soybean seed by near infrared reflectance spectroscopy collected over an 11-year period revealed a linear increase in protein and decrease in oil content. Application of nitrogen fertilizer to non-leguminous crops did not have an apparent effect on total protein or oil content of subsequent soybean crop. Analysis of soybean seed proteins by sodium dodecyl sulfate polyacrylamide gel electrophoresis in conjunction with computer­assisted densitometry revealed subtle changes in the accumulation of seed proteins. Immunoblot analysis using antibodies raised against the $\beta-subunit$ of $\beta-conglycinin$ showed a gradual increase in the accumulation of the 7S components during successive years of the experiment. A linear increase in temperature and decrease in rainfall was observed from the onset of data· collection. Higher temperatures during the growing season have been linked to increased protein and diminished oil content of soybean, thus changes observed in this study are possibly related to climatic conditions. However, crop rotation and subsequent changes in soil ecology may contribute to these observed changes in the seed composition.

Improvement of Landfarming Applicability from Analysis of Case Studies (토양경작법의 사례 분석을 통한 적용방안 개선)

  • Kim, Jong-Won;Choi, Sang-Il;Yang, Jae-Kyu;Kim, Bo-Kyung
    • Journal of Soil and Groundwater Environment
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    • v.15 no.1
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    • pp.19-28
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    • 2010
  • Considering six screen matrix to select an optimum remediation method for the Kunsan military base contaminated with petroleum oil, the following order was obtained: landfarming > biopile > soil washing > thermal desorption = incineration. When the landfarming method was applied for the remediation of 2,250 $m^3$ soil contaminated with petroleum oil ranging from 500 to 2,404 mg/kg as TPH, contamination level decreased below target concentration 450 mg/kg after 20~42 days depending on the initial contamination. From the evaluation of case studies of landfarming, it is suggested that ratty-truss or single-arch structure is suitable in the landfarming plant for the treatment of large-scale contaminated soil requiring long period of remediation. But, vinyl-house structure is suitable in the landfarming plant for the treatment of small-scale contaminated soil requiring short period of remediation. Therefore vinyl-house structure is recommended in the remediation of contaminated soil less than 5,000 $m^3$ requiring within 1 year of remediation period but ratty-truss or single-arch structure is recommended for the remediation of contaminated soil more than 5,000 $m^3$.

A WEB-BASED PROJECT MANAGEMENT SYSTEM FOR GOVERNMENT R&D PROGRAMS (국가 연구개발을 위한 웹기반의 과제관리 시스템)

  • 손권중
    • Proceedings of the Technology Innovation Conference
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    • 2003.06a
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    • pp.108-115
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    • 2003
  • Government R&D Project Management in Korea has had considerable difficulties because of the lack of project monitoring systems and insufficient communication. The National Program for Tera-level Nanodevices (TND Program) is a ten-year R&D program for commercialization in the area of nano technology. Collaboration and communication among the various participants such as business companies, universities, and government R&D institutes are key success factors in this R&D program. TND Program office has developed a Web-based project management system. This system consists of mostly four sub-management functions: (1) Milestones management of all R&D projects; (2) DR (Design Review) management as the mechanism for checking the performance against milestones; (3) Project activity management using the WBS (Work Breakdown Structure); (4) Budget management. Additionally, it also has many R&D supporting functions such as technology information bulletin board, community management, and visual summary of project progress and performance. This system is effective for monitoring research project as well as measuring project performance of the overall research program. This Web-based system has become the useful tool of R&D moving target mechanism and effective communication and collaboration tool. System features and adoption process of the system are also suggested.

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The Effects of a Interaction Based Mother-Child Art Therapy on the Interaction of Child with Unstable Attachment and Mother (상호작용 중심의 모-자 미술치료가 불안정 애착 아동 및 어머니의 상호작용에 미치는 영향)

  • JUNG, Chang-Suk;PARK, Eun-Mi
    • Journal of Fisheries and Marine Sciences Education
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    • v.28 no.5
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    • pp.1395-1406
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    • 2016
  • The purpose of this study was to examine the effects of interaction based mother-child art therapy on the change of child and mother's interactions in a child who was in trouble due to attachment problems. The subject in this study was a six-year-old child who faced difficulties in peer relationship building and who were maladjusted to kindergarten because of unstable attachment and negative feedback from his parents. Also, he showed serious problem behaviors at home. The ABA design was adopted among single-subject research designs, and the Target child was observed in the sessions in terms of the subfactors of Marschak's Behavioral Rating Scale to gather data related to the changes of child and mother's interactions. As a result of analyzing the collected data, there were positive changes in all the subfactors that were the child's verbal/nonverbal interactions, the mother's verbal/nonverbal interactions and mother-child interactions. Therefore the interaction based mother-child art therapy that was designed to boost child and mother's interactions was effective at furthering the mother-child interactions of the child with attachment problems.

Performance Analysis of Energy-Slab Ground-Coupled Heat Exchanger (에너지슬래브 지중열교환기의 성능 분석)

  • Choi, Jong-Min;Sohn, Byong-Hu
    • Korean Journal of Air-Conditioning and Refrigeration Engineering
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    • v.24 no.6
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    • pp.487-496
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    • 2012
  • Recently, utilization of building foundations as ground-coupled heat exchangers has attracted much attention because they reduce the cost and enhance the heat transfer. The objective of this study is to evaluate the performance of energy-slab ground-coupled heat exchanger installed in a commercial building. In order to demonstrate the energy transfer characteristics of the energy-slab, experiments were conducted from October 2010 to September 2011. The 1-year measurement results showed that the mean EWTs of brine returning from the energy-slab were $9.6^{\circ}C$ in heating season and $24.9^{\circ}C$ in cooling season, which were in a range of design target temperatures. In addition, the geothermal heat pump system with the energy-slab showed on-off operation according to the setting temperatures of secondary fluid in water storage tank. The results also showed that the energy-slab extracted heat of 198.6 kW from the ground and injected heat of 318.9 kW to the ground, respectively.

Setting the Current Air Quality Concentration Using the National Atmosphere Measurement Network

  • CHO, Dong-Myung;LEE, Ju-Yeon;KWON, Lee-Seung;KIM, Su-Hye;KWON, Woo-Taeg
    • Journal of Wellbeing Management and Applied Psychology
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    • v.4 no.3
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    • pp.23-33
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    • 2021
  • Purpose: In the course of the domestic environmental impact assessment, the current status survey was improperly conducted, and the issue of false and inaccurate environmental impact assessment reports has been raised several times recently through media reports. Research design, data and methodology: There is a continuous demand for improvement measures for the current status measurement method, such as having difficulties in securing a normal measurement date in consideration of equipment operation and rainfall days in the field. Results: In addition, in order to grasp the general air quality status of the evaluation target area, it is necessary to check the various current status concentrations by season and time series per year. However, there is a problem that is currently being carried out based on limited results such as measurement for 1 day or 3 days. Conclusions: Therefore, in this study, based on the national atmospheric measurement network, an inverse distance weighted (IDW) interpolation method was applied to calculate the current state concentration. This study suggested a method to use it in preparing the air quality item in the environmental impact assessment report.