• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.129-137
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• 2019

Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from the Ministry of Finance of Vietnam. Theoretically, tax generates the state budget revenue and is a tool to regulate the economy. The results of statistical tests show that tax has a positive impact on Vietnam's economic growth. However, the effects of direct tax and indirect tax are different. The indirect tax has a positive influence and promote Vietnam's economic growth, while the impact of the direct tax is invisible. There has not been sufficient evidence to confirm that the indirect tax has a more positive impact than the direct tax. To promote economic growth, Vietnam needs to restructure its tax system towards: (1) Increasing the proportion of indirect tax, reducing the proportion of direct tax in the state budget revenue; (2) Expanding tax bases; (3) Reducing tax rates of corporate income tax and personal income tax; (4) Increasing tax rates of environmental protection tax, natural resources tax, value added tax and excise tax on some types of goods which harm health and environment.

• Proceedings of the Korean Society For Composite Materials Conference
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• 2005.11a
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• pp.31-34
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• 2005

For the damage tolerance improvement of conventional laminated composites, stitching process has been utilized for providing through-thickness reinforcements. 2D prefonl1S were stacked with S-2 glass plain weave, and 3D preforms were fabricated using the stitching process. For the matrix system, epoxy and phenol resins were considered. To examine the damage resistance performance the low velocity drop weight impact test has been carried out, and the impact damage was examined by scanning image. CAI (Compressive After Ih1paet) tests were also conducted to evaluate residual compressive strength. Compared with 2D epoxy composites, 2D phenol composites showed drastic reduction in the compressive strength prior to impact because of the higher contents of voids. The damage area of 2D phenol composites were also larger than that of 2D epoxy composites. However, by introducing the stitching, the damage area of 3D phenol composites was reduced by 60%, while the CAI strength improvement was negligible.

• Steel and Composite Structures
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• v.27 no.3
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• pp.273-283
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• 2018

Nonlinear low velocity impact response of sandwich beam with laminated composite face sheets and soft core is studied based on Extended High Order Sandwich Panel Theory (EHSAPT). The face sheets follow the Third order shear deformation beam theory (TSDT) that has hitherto not reported in conventional EHSAPT. Besides, the two dimensional elasticity is used for the core. The nonlinear Von Karman type relations for strains of face sheets and the core are adopted. Contact force between the impactor and the beam is obtained using the modified Hertz law. The field equations are derived via the Ritz based applied to the total energy of the system. The solution is obtained in the time domain by implementing the well-known Runge-Kutta method. The effects of boundary conditions, core-to-face sheet thickness ratio, initial velocity of the impactor, the impactor mass and position of the impactor are studied in detail. It is found that each of these parameters have significant effect on the impact characteristics which should be considered. Finally, some low velocity impact tests have been carried out by Drop Hammer Testing Machine. The contact force histories predicted by EHSAPT are in good agreement with that obtained by experimental results.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.51 no.3
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• pp.454-460
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• 2015

The present study is undertaken to evaluate the effect of volume fraction on the results of Charpy impact test for the rubber matrix filled with nano sized silica particles composites. The Charpy impact tests are conducted in the temperature range $0^{\circ}C$ and $-10^{\circ}C$. The range of volume fraction of silica particles tested are between 11% to 25%. The critical energy release rate $G_{IC}$ of the rubber matrix composites filled with nano sized silica particles is affected by silica volume fraction and it is shown that the value of $G_{IC}$ decreases as volume fraction increases. In regions close to the initial crack tip, fracture processes such as matrix deformation, silica particle debonding and delamination, and/or pull out between particles and matrix which is ascertained by SEM photographs of Charpy impact fracture surfaces.

• Journal of the Korean Society of Manufacturing Technology Engineers
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• v.24 no.6
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• pp.613-618
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• 2015

In recent years, WorldSID has been continuously developed and investigated to be the representative biofidelic anthropomorphic test device (ATD) as well as the device for replacement of the current EuroSID-2. In Korea, the side impact accident is one of the major severe accidents in terms of the number of accidents and fatality. Since 2003, the side crash test with a speed of 50 kph in the perpendicular direction has been initiated as a safety standard with EuroSID-1 at the first stage. Simultaneously, a 55 kph impact test has been conducted as a part of Korean New Car Assessment (KNCAP). Currently, only EuroSIDE-2 is accepted as a regulatory tool for vehicle certification and KNCAP. The tests with WorldSID are conducted experimentally in order to use WorldSID of the KNCAP in near future.

• Journal of the Korean Society for Nondestructive Testing
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• v.32 no.3
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• pp.269-275
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• 2012

Carbon-fiber reinforced plastic(CFRP) laminates made of nano-particle-coated carbon fibers and damaged by a simulated lightning strike were tested under compression-after-impact(CAI) mode, during which the damage progress due to compressive loading has been monitored by acoustic emission(AE). The impact damage was induced not by mechanical loading but by a simulated lightning strike. Conductive nano-particles were coated directly on the fibers, from which CFRP coupons were made. The coupon were subjected to the strikes with a high voltage/current impulse of 10~40 kA within a few ${\mu}s$. The effects of nano-particle coating and the degree of damage induced by the simulated lightning strikes on AE activities were examined, and the relationship between the compressive residual strength and AE behavior has been evaluated in terms of AE event counts and the onset of AE activity with the compressive loading. The degree of impact damage was also measured in terms of damage area by using ultrasonic C-scan images. The assessment during the CAI tests of damaged CFRP showed that AE monitoring appeared to be useful to differentiate the degree of damage hence the mechanical integrity of composite structures damaged by lightning strikes.

• Explosives and Blasting
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• v.27 no.2
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• pp.26-32
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• 2009

Although the number of blasting operations in urban area are growing, lesser attentions have been paid to the effects of impact load on nearby concrete structures. In this study, the properties of concrete were obtained by both the sonic velocity and Schmidt rebound tests, and the degree of damage in concrete material was evaluated by measuring the sonic velocity in sample before and after applying the impact load. The test results shows that the sonic velocity decreases with the increase of intensity of impact load, and the degree of damage in concrete samples is lower when the samples have higher strength and sonic velocity.

• Structural Engineering and Mechanics
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• v.60 no.2
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• pp.193-209
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• 2016

In this study, wave force tests were carried out for the four types of offshore support structures with scale factor 1:25 and wave forces to the support structure shapes were investigated. As the results of this study, it was found that, as the wave period increased at the normal wave condition, wave force decreased for the most cases. Extreme wave force was affected by the impact wave force. Impact wave force of this study significantly effect on Monopile and slightly on GBS and Hybrid type. Accordingly, Hybrid type indicated even lower wave force at the extreme and irregular wave conditions than the Monopile although Hybrid type indicated higher wave force at the normal wave condition of the regular wave because of the larger wave area of wave body. In respects of the structural design, since critical loading is extreme wave force, it should be contributed to improve structural safety of offshore support structure. However, since the impact wave force has nonlinearity and complication dependent on the support structure shape, wave height, wave period, and etc., more research is needed to access the impact wave force for other support structure shapes and wave conditions.

• Journal of the Korea Institute of Military Science and Technology
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• v.23 no.3
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• pp.229-236
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• 2020

A crush switch assembly(CSA) connected to an impact fuze provides electrical signal for detonation of the loaded main charge when an impact with the target is detected. Because the CSA experiences continuous changes in flight environment such as changes in velocity, vibration, and stresses, it is necessary to accurately predict the behavior of the fuze to maintain functionality during flight and to detonate when necessary. In this paper, random vibration analysis for flight environment and impact analysis on target hit are performed using FEA. Then, high speed impact tests are performed with the original and scaled down models to ensure operation validation of the manufactured products. The test results are then compared with M&S results to verify the capability of currently modeled CSA.

• Structural Engineering and Mechanics
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• v.40 no.5
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• pp.595-616
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• 2011

Impact experiments have been carried out on concrete slabs. The first group was traditionally manufactured, densely reinforced concrete targets, and the next were ordinary Portland and calcium aluminate cement based HPSFRC (High performance steel fiber reinforced concrete) and SIFCON (Slurry infiltrated concrete) targets. All specimens were hit by anti-armor tungsten projectiles at a muzzle velocity of over 4 Mach causing destructive perforation. In Part I of this article, production and experimental procedures are described. The first group of specimens were ordinary CEM I 42.5 R cement based targets including only dense reinforcement. In the second and third groups, specimens were produced using CEM I 42.5 R cement and Calcium Aluminate Cement (CAC40) with ordinary reinforcement and steel fibers 2 percent in volume. In the fourth group, SIFCON specimens including 12 percent of steel fibers without reinforcement were tested. A high-speed camera was used to capture impact and residual velocities of the projectile. Sample tests were performed to obtain mechanical properties of the materials. In the companion Part II of this study, numerical investigations and simulations performed will be presented. Few studies exist that examine high-velocity impact effects on CAC40 based HPSFRC targets, so this investigation gives an insight for comparison of their behavior with Portland cement based and SIFCON specimens.