• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.69
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• pp.673-698
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• 2016

This study tries to conduct a systematic analysis on whether adding up the royalties and license fees or not in measuring the taxable amount of tariff. We have confirmed that three main criteria to decide whether it is yes or not are non-inclusion, relatedness and condition of sale. We also have realized that whether satisfying a condition of sale or not depends on license agreement, sales contract, special relationship and so on. Furthermore, we have made case studies of bonded factory, film's domestic distribution, exempt royalty and license fee, price for exclusive use of relevant technology, retroactive application of price change and strict interpretation. Based on the case studies we have derived the following conclusions: First, the royalties and license fees only actually paid to the licensors may be added to taxable amount. Second, the royalties and license fees incurred after the imported goods are made into domestic goods may not be added up. Third, the royalties and license fees paid as a price for use may not be added up. Fourth, the analogical interpretation of relevant codes is not accepted.

• Journal of Applied Reliability
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• v.11 no.4
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• pp.343-356
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• 2011

This paper proposes an accelerated life evaluation of drive shaft. The life test of drive shaft for independent suspension type AWD vehicle should be performed by use of the least test sample because many number of samples can't be used for the test because of its mass capacity and high price. We calculated the no failure test time by application of no failure test concept, and the already performed test data for drive shaft are applied for some kinds of reliability coefficients which are needed for calculation of life test time. And, for analysis of real driving condition of vehicle, the load spectrum is prepared using the needed road condition and vehicle data. The inverse power model is used for accelerated life test. The equivalent torque of load spectrum is achieved by use of Miner's Rule, and then the final accelerating condition is determined by decision of the accelerated test torque. This paper shows that the accelerated life test results corresponds with the target life and the proposed life test method can be very well applied to no failure life test for mass capacity machinery components.

• Journal of the Korean Society of Safety
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• v.30 no.5
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• pp.131-137
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• 2015

For the evaluation of safety margin of a nuclear power plant using a conservative methodology, the influence of applied assumptions such as initial conditions and boundary conditions needs to be assessed deliberately. Usually, a combination of the most conservative initial conditions is determined, and the safety margin for the transient is evaluated through the analysis for this conservative conditions. In existing conservative methodologies, a most-conservative condition is searched through the analyses for the maximum, minimum, and nominal values of the major parameters. In the present study, we investigates a new approach which can be applied to choose a most-conservative initial condition effectively when a best-estimate computer code and a conservative evaluation methodology are utilized for the evaluation of safety margin of transients. By constituting the band of various initial conditions using the random sampling of input parameters, the sensitivity study for various parameters are performed systematically. A method of sampling the value of control or operation parameters for a certain range is adopted by use of MOSAIQUE program, which enables to minimize the efforts for achieving the steady-state for various different conditions. A representative control parameter is identified, which governs the reactor coolant flow rate, pressurizer pressure, pressurizer level, and steam generator level, respectively. It is shown that an appropriate distribution of input parameter is obtained by adjusting the range and distribution of the control parameter.

• Korean Journal of Oriental Medicine
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• v.15 no.1
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• pp.91-94
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• 2009

Understanding the present condition of Oriental traditional medicine in different country is demanded for the Korean Traditional Medicine to prepare his orientation in future. Also it is not possible to separate the present condition of OTM from history of oriental medicine as a whole. This is valid for the introduction of TCM in the west. The first information have arrived in Europe by the terrestrial and maritime travelers accounts. The diplomatic way, with special reference to Jesuit fathers, has brought cultural and theoretical precise data. The physicians of East India Company and, later, of expeditionary forces, have supplied with practical data. Five periods follow one another: 1) Period when the source reached and are used in Europe. This first step is intimately involved with the use and comparison of similar factor between the two medical systems ; 2) "Discovery" and use of needles ; 3) latent period when techniques coming from acupuncture source were developed ; 4) "Chinese Acupuncture" correctly speaking ; 5) modern period or investigating period, when Eastern and Western people are trying to correlate data of traditional medicine with those of western science. In particular the actual situation from 2000.

• Proceedings of the SAREK Conference
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• 2008.06a
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• pp.1111-1116
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• 2008

The purpose of this study is to maintain high efficiency and reasonable use of cold-heat storage systems operated the showcase. An experimental study is carried out to manufacture the showcase system in a laboratory. Comparing the result at general operation condition with that at the new condition using ice storage system, this study showed the effects of the refrigerant sub-cooling, and with using inverter. At the condition using ice storage system, the ice making process was operated during midnight being not needed the cooling of the showcase through the continuous running of the condenser unit. And then, the refrigerant was sub-cooled using stored cold-heat after being discharged from the air cooling condenser during the day time. The cooling performance was increased owing to the sub-cooling of refrigerant during day time, hence the running time of the compressor was effectively decreased. In other words, this study showed that power consumption during daytime can be transferred to the midnight for making use of the refrigerant sub-cooling.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2006.11a
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• pp.17-20
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• 2006

It often happen water leakage that roof membrane have a poor condition such as direct exposed to rain, ultraviolet lays, temperature change compare with other part of waterproofing. There are difficult to maintain the quality of waterproofing and durability due to use only few waterproofing materials in practical in spite of development and use the various waterproofing material as solution of these poor condition. Therefore, in this thesis, I would like to know the property to apply field and suggest other method to develop for this waterproofing method to adopt various field condition for roof tops, as searching exposed and complex waterproofing technology for roof tops which is reinforced sheet using rising system have a regular pitch, depth, space.

• The Research Journal of the Costume Culture
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• v.14 no.6
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• pp.1056-1068
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• 2006

The purpose of this study is to examine the changes and the using condition of functional cosmetics through articles of newspaper and the survey on functional cosmetics. The data analysis examined newspaper articles that demonstrate a grasp of the general trends of cosmetics, and these articles were chosen from the "Cosmetics Newspapers" and the "Jangeop Newspaper" with content primarily emphasizing articles about cosmetics. All articles on functional cosmetics were collected for the period from 2000 to 2005, and excluding repeated articles a total of 703 cases were examined. In addition, a survey was performed to examine how much women are using functional cosmetics and what the current state of their use is. This survey was conducted from October $1{\sim}20$, 2004, and respondents consisted of 350 adult females living in the areas of Daejeon, North and South Chungcheong Provinces and Daegu. Responses from a total of 302 individuals were included in the data analysis. The results of this study show a situation where the current use of functional cosmetics is gradually increasing, and because of external changes in the skin resulting from the development of modern society, functional cosmetics are being used by women as a means of increasing their opportunities for personal expression due to their skin improvement effects as well as increased confidence and a sense of satisfaction.

• Journal of the Korea Institute of Building Construction
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• v.6 no.4 s.22
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• pp.69-75
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• 2006

It often happen water leakage that roof membrane have a poor condition such as direct exposed to rain, ultraviolet lays, temperature change compare with other part of waterproofing. There are difficult to maintain the quality of waterproofing and durability due to use only few waterproofing materials in practical in spite of development and use the various waterproofing material as solution of these poor condition. Therefore, in this thesis, I would like to know the property to apply field and suggest other method to develop for this waterproofing method to adopt various field condition for roof tops, as searching exposed and complex waterproofing technology for roof tops which is reinforced sheet using rising system have a regular pitch, depth, space.

• Physical Therapy Rehabilitation Science
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• v.11 no.3
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• pp.296-303
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• 2022

Objective: In general, macular degeneration, cataracts and glaucoma generally cause visual injury in clinical settings. This study aimed to examine the effects of low visual acuity simulations on hand manual dexterity function and brainwaves in healthy young adults. Design: Cross-sectional study design Methods: This study was an observational, cross-sectional study. Seventy healthy young adults participated in this study. To evaluate the effects of low visual acuity simulations on hand function and brain waves, this study involved four different visual conditions including (1) normal vision, (2) simulated cataracts, (3) simulated glaucoma, and (4) simulated macular degeneration. The hand function was measured to use the Minnesota manual dexterity test (MMDT), and the brainwaves was also measured to use the electroencephalography. Results: In hand function, placing and turning performance on the MMDT in the normal visual condition was significantly different than that in the cataract and macular degeneration conditions (p<0.05), and the placing performance was significantly differred in the normal condition than that in the simulated glaucoma. However, turning was not significantly different in the normal condition than that in the simulated glaucoma. The alpha, beta, and gamma waves did not significantly differ among the four visual conditions (p>0.05). Conclusions: The results suggest that limited visual information negatively affects the ability to perform tasks requiring arm-hand dexterity and eye-hand coordination. However, the effectiveness of low visual acuity on the brainwaves should be further studied for rehabilitative evidence of visual impairment.

• Journal of Digital Convergence
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• v.18 no.7
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• pp.189-199
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• 2020

The purpose of this study was to provide basic data for the development of strategic measures for the application and growth potential of care farming as a healing for office workers. Therefore this study was investigated the relationship between supply conditions and offer programs for the activation of care farming and the intention of participants to use. The analysis results of the survey conducted for general office workers are as follows. Frist, there was a significant positive correlation between all sub-factors and intention to use. Second, the higher the awareness about the convenience of using healing facilities among supply conditions of healing farming and the necessity of medical service, the higher the intention to use. Third, the higher the awareness about the necessity of cultivation of crops, animal mediation, natural activities, and cultural activities among supply conditions of healing farming, the higher the intention to use. Based on the above analysis results, this study discussed the differences from previous studies and also derived insights for establishing a strategic plan to promote care farming.