• Journal of the Korea Computer Industry Society
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• v.3 no.3
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• pp.307-320
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• 2002

Electronic commerce creates serious problems for tax administration because of difficulties associated with the identification of traders, coding of trade activities and so on. The core issue with respect to resolving tax-related problems in electronic commerce is first, the identification of individual transactions through internet and their contents as well as traders. Secondly, it is the ability of tax authorities to secure effectively such data and information as identifying taxpayers, taxable amount and tax evasion on time. The tax authorities are studying the way to resolve tax evasion associated with electronic commerce by using payment system. Above of all, it is imperative to establish a systematic international cooperation in collecting value added taxes for electronic commerce. In order to enhance the effectiveness of tax system, the authorities of different nations should make joint efforts to collect taxes by exchanging such information as identification and registration of business as well as details of transactions among nations of production and consumption.

• Computers and Concrete
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• v.10 no.1
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• pp.1-18
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• 2012

This paper presents the details of studies conducted on hollow concrete block masonry (HCBM) units and wall panels. This study includes, compressive strength of unit block, ungrouted and grouted HCB prisms, flexural strength evaluation, testing of HCBM panels with and without opening. Non-linear finite element (FE) analysis of HCBM panels with and without opening has been carried out by simulating the actual test conditions. Constant vertical load is applied on the top of the wall panel and then lateral load is applied in incremental manner. The in-plane deformation is recorded under each incremental lateral load. Displacement ductility factors and response reduction factors have been evaluated based on experimental results. From the study, it is observed that fully grouted and partially reinforced HCBM panel without opening performed well compared to other types of wall panels in lateral load resistance and displacement ductility. In all the wall panels, shear cracks originated at loading point and moved towards the compression toe of the wall. The force reduction factor of a wall panel with opening is much less when compared with fully reinforced wall panel with no opening. The displacement values obtained by non-linear FE analysis are found to be in good agreement with the corresponding experimental values. The influence of mortar joint has been included in the stress-strain behaviour as a monolith with HCBM and not considered separately. The derived response reduction factors will be useful for the design of reinforced HCBM wall panels subjected to lateral forces generated due to earthquakes.

• Journal of the Earthquake Engineering Society of Korea
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• v.27 no.5
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• pp.203-211
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• 2023

For fast-built and safe precast concrete (PC) construction, the dry mechanical splicing method is a critical technique that enables a self-sustaining system (SSS) during construction with no temporary support and minimizes onsite jobs. However, due to limited experimental evidence, traditional wet splicing methods are still dominantly adopted in the domestic precast industry. For PC beam-column connections, the current design code requires achieving emulative connection performances and corresponding structural integrity to be comparable with typical reinforced concrete (RC) systems with monolithic connections. To this end, this study conducted the standard material tests on mechanical splices to check their satisfactory performance as the Type 2 mechanical splice specified in the ACI 318 code. Two PC beam-column connection specimens with dry mechanical splices and an RC control specimen as the special moment frame were subsequently fabricated and tested under lateral reversed cyclic loadings. Test results showed that the seismic performances of all the PC specimens were fully comparable to the RC specimen in terms of strength, stiffness, energy dissipation, drift capacity, and failure mode, and their hysteresis responses showed a mitigated pinching effect compared to the control RC specimen. The seismic performances of the PC and RC specimens were evaluated quantitatively based on the ACI 374 report, and it appeared that all the test specimens fully satisfied the seismic performance criteria as a code-compliant special moment frame system.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.29 no.4A
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• pp.407-419
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• 2009

The purpose of this study is to investigate the seismic behavior of precast segmental PSC bridge columns with precast concrete footings and to provide the details and reference data. Six precast segmental PSC bridge columns were tested under a constant axial load and a cyclically reversed horizontal load. A computer program, RCAHEST (Reinforced Concrete Analysis in Higher Evaluation System Technology), for the analysis of reinforced concrete structures was used. A bonded or unbonded tendon element based on the finite element method, that can represent the interaction between tendon and concrete of prestressed concrete member, is used. A joint element is modified to predict the inelastic behaviors of segmental joints. This study documents the testing of precast segmental PSC bridge columns with precast concrete footings and presents conclusions based on the experimental and analytical findings.

• Journal of Korean Society of Steel Construction
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• v.23 no.4
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• pp.503-514
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• 2011

In this research, the seismic connection details for two concrete-filled U-shape steel beam-to-H columns were proposed and cyclically tested under a full-scale cruciform configuration. The key connecting components included the U-shape steel section (450 and 550 mm deep for specimens A and B, respectively), a concrete floor slab with a ribbed deck (165 mm deep for both specimens), welded couplers and rebars for negative moment transfer, and shear studs for full composite action and strengthening plates. Considering the unique constructional nature of the proposed connection, the critical limit states, such as the weld fracture, anchorage failure of the welded coupler, local buckling, concrete crushing, and rebar buckling, were carefully addressed in the specimen design. The test results showed that the connection details and design methods proposed in this study can well control the critical limit states mentioned above. Especially, the proposed connection according to the strengthening strategy successfully pushed the plastic hinge to the tip of the strengthened zone, as intended in the design, and was very effective in protecting the more vulnerable beam-to-column welded joint. The maximum story drift capacities of 6.0 and 6.8% radians were achieved in specimens A and B, respectively, thus far exceeding the minimumlimit of 4% radians required of special moment frames. Low-cycle fatigue fracture across the beam bottom flange at a 6% drift level was the final failure mode of specimen A. Specimen B failed through the fracture of the top splice plate of the bolted splice at a very high drift ratio of 8.0% radian.

• Culinary science and hospitality research
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• v.20 no.2
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• pp.183-198
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• 2014

This study aims to suggest useful information for tteokbokki franchise businesses to enter foreign markets by market testing and surveying preferences of foreign consumers with various kinds of tteokbokki. For this research, a survey was conducted from July 16 to August 20, 2012, targeting the people who live in Beijing, Tokyo, Singapore. The data was collected and analyzed using SPSS for Windows Version 18.0. The relationship between the general details of consumers and the results of the market test were analyzed using canonical correlation analysis. Research results and utilization plans are expected to use for improving the image of the country and ripple effects on exporting agricultural and fishery products, along with the effect of increasing spread of overseas personnel export and domestic Korean overseas supply of cultural content. Nurturing restaurant franchise business, creating jobs, and contributing to the increase in the income of the rural economy are also expected. Fermented tteokbokki franchise business should create new added value. The development of fermented tteokbokki will build a new culture of consumption, expand consumption, academic cooperation and joint technology development, and activate employment linked. Consequently, it is necessary to understand eating habits of local consumers from a variety of perspectives such as texture, taste, and colors of sauce when globalizing Korean food.

• Journal of Korean Society of Steel Construction
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• v.28 no.5
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• pp.345-354
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• 2016

In the present study, hybrid moment connections of welding and bar reinforcement for composite beam-column connections were proposed. Concrete-filled octagonal tube and U-section were used for the column and beam, respectively. In the beam-column connection, the top flange and web of the beam U-section were connected to the column plate by welding. However, to reduce stress concentration at the weld joints, the bottom flange of the beam was not welded to the column plate. Instead, to transfer the tension force of the beam flange, reinforcing bars passing through the column plate were used. Four exterior connections with conventional welded and hybrid moment connections were tested under cyclic loading and their cyclic behaviors were investigated. The test results showed that the hybrid moment connections successfully transferred the beam moment to the column. The strength and ductility of the hybrid moment connections were comparable to the conventional welded moment connection with exterior diaphragm; however, the connection performance was significantly affected by the details of the hybrid moment connection.

• Journal of Food Hygiene and Safety
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• v.1 no.1
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• pp.77-95
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• 1986

In 1962 the governing bodies of FAO and WHO approved the establishment of a joint FAO/WHO Food Standards Programme, the creation of a jointly sponsored body to be known as the Codex Alimentarius commission to implement the Programme. It can reasonably be claimed that the Commission has assumad the leading role in establishing internation food standards throughout the world. The Codex Committee of Food Hygiene has received much advice and assistance from other international organization which have been working in this field for a number of years. In particular, it has received valuable background documentation from the International Commission on Microbiological Specifications for Foods(ICMSF) which was set up by the International Association of Microbiological Societies(IAMS), and also from the International Organization for Standardization (ISO). Nevertheless, in spite of the information supplied by governments and research bodies in this field, microbiological standards have proved to be a highly controversial subject from the point of view of Codex standards. When it is decided to establish a microbiological standard for a food or class of foods, the following technical and administrative aspects must be considered: 1) The standard should be based on factual studies and serve one or more of the following objectives: (1) to determine the conditions of hygiene under which the food should be manufactured; (2) to minimize the hazards to public health; (3) to measure the keeping quality and storage potential of the food 2) The standard should be attainable under practicable operating and commercial conditions and should not entail the use of excessive heat treatment or the additions of extra preservatives. 3) The standard should be determined after investigation of the processing operation. 4) The standard should be as simple and inexpensive to administer as possible, the number of tests being kept to a minimum. 5) Details of methods to be used for sampling, examining and reporting should accompany all published microbiological standards. 6) In establishing tolerance levels for the permissible number of defective samples, allowance should be made for sampling and other variations due to differences in the laboratory methods. The following additional points should be kept in mind: 1) It is not satisfactory to establish one set of microbiological standards for a miscellaneous group of foods, such as“frozen foods”or“precooked foods”. 2) Microbiological standards should be applied first to the more hazardous types of food on the basis of experience of expected microbiological levels, taking into account variations in composition, processing procedures, and storage. 3) When a standard is established, there should be a definite relationship between the standard and the hazard against which it is meant to protect the public. 4) The sensitivity, reliability, and reproducibility of the sampling and analytical methods should be compared in different laboratories and the methods to be used should be specified in detail as part of the standard. 5) Tolerances should be included in the standard to account for inaccuracies of sampling and analysis. 6) Standards should be applied on a voluntary basis before compliance is made mandatory.

• Journal of the Korean Arthroscopy Society
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• v.3 no.2
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• pp.132-137
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• 1999

Displaced tibial spine fractures need the anatomical reduction of the displaced bone fragment to achieve normal range of motion and anterior stability of the knee joint. The purpose of this paper is to describe details of arthroscopic technique using suture hook and pull-out PDS and to evaluate the clinical results. We report 7 cases who underwent arthroscopic reduction and internal fixation using suture hook and pull-out PDS. All cases had fresh fractures generated within 3 weeks. The follow up period was at average 16.6 months. The fracture union was achieved at average 7.4 weeks. Knee exercise was started 2 weeks after the operation. One of the patients, who had combined injury of posterior cruciate ligament and lateral meniscus, showed limitation of knee movement. But he was underwent the arthroscopic fibrolysis at one year later, he returned to normal range of motion. Arthroscopic treatment of displaced tibial spine fracture using suture hook and pull-out PDS showed good results including rigid fixation and early mobilization. Therefore it is thought to be one of the effective operative techniques in treatment of the tibial spine fractures.

• Journal of the Korea Concrete Institute
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• v.28 no.4
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• pp.473-480
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• 2016

The purpose of this study is to provide analytical method to reasonably evaluate the complicated failure behaviors of shear friction of reinforced concrete shear wall specimens using grade 500 MPa high-strength bars. A total of 16 test specimens with a variety of variables such as aspect ratio, friction coefficient of interface in construction joint, reinforcement details, reinforcement ratio in each direction, material properties were selected and the analysis was performed by using a non-linear finite element analysis program (RCAHEST) applying the modified shear friction constitutive equation in interface based on the concrete design code (KCI, 2012) and CEB-FIP Model code 2010. The mean and coefficient of variation for maximum load from the experiment and analysis results was predicted 1.04 and 17% respectively and properly evaluated failure mode and overall behavior characteristic until failure occur. Based on the results, the analysis program that was applied modified shear friction constitutive equation is judged as having a relatively high reliability for the analysis results.