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김영주(Young Ju Kim),우남섭(Nam Sub Woo),함영복(Young Bok Ham),황인주(In Ju Hwang),이주동(Ju Dong Lee) 대한기계학회 2016 대한기계학회 춘추학술대회 Vol.2016 No.12
Unconventional oil and gas is differentiated from conventional hydrocarbon resources based on the state of the hydrocarbon, nature of the geologic reservoirs and the types of technologies required to extract the hydrocarbon. The United States has seen resurgence in petroleum production, mainly driven by technology improvements, especially hydraulic fracturing and directional drilling, developed for natural gas production from shale formations. Application of these technologies enabled natural gas to be economically produced from shale and other unconventional formations. In Korea, the need for technology development related to unconventional resources has been emerging. Demonstrating platform convergence cluster for unconventional resources technology project was launched in 2015 and the project is introduced in this paper.
장성철(Sung-Cheol Jang),김재웅(Jae-Woong Kim),윤소남(So-Nam Yoon),박중호(Joong-Ho Park),함영복(Young-Bok Ham),김정식(Jung-Sik Kim),김당주(Dang-Joo Kim),최영환(Young-Hwan Choi) 한국생산제조학회 2011 한국생산제조시스템학회 학술발표대회 논문집 Vol.2011 No.4
This study have goal with conceptual design for offshore Structures of high pressure drop control valve for localization. Numerical simulation using CFD(Computational Fluid Dynamic) in order to predict a mass flow rate and a flow coefficient form flow dynamic point of view. The working fluid assumed the glycerin(C3H8O3). Relation with flow and flow coefficient can not be proportional according to inlet pressure when compare with mass flow rate. Because flow coefficient have influence in flow and pressure difference. The structural analysis used ANSYS which is a commercial code. Stress analysis result of internal pressure in valve showed lower than yield strength. This is expect to need more detail design and verification for stem and seat structure.
김범진,함영복 尙志大學校 産業經營硏究所 2000 産業經營硏究 Vol.10 No.-
It seems like that the Value Added Tax(VAT) System is the most advanced and superior as a part of indirect consumption tax. The VAT system has contributed to the simplification of indirect taxation, the increase of tax revenues without resistances and the encouragement of export. But it has caused various problems such as the violation of price neutrality, the imbalance of tax burden, the disorder of tax invoice system, the unreality of the standard to set up a trader eligible for simplified taxation, and the unreasonable tax rate for a trader eligible for simplified taxation. The purpose of this study is to propose improvements of the VAT system which is primarily based on the tax exemption system include in the case of zero rate, the simplified taxation system and tax invoice system. For this purpose we have investigated and analyzed theoretically statistical datum, reports, articles, and text books relating to the VAT. The summaries on this study are as follows: First, the reduction of objects of the VAT exemption will have to be made in accordance with the reduction of violation of price neutrality and imbalance of tax burden. Second, for tax assessment by evidence, and the promotion of the issuance and the receipt of tax invoices, simplified taxation must be abolished and converted to a general taxation applying a 10% tax rate to VA of a trader eligible for simplified taxation. Third, in the tax invoice system, we can say that the tax invoices play most important roles in the VAT system. However, the reality is that the flow of tax invoices features some disorder and rigidity there-by providing grounds for illegal tax evasions causing confusion in the tax system as a whole. The disorder seemed to be caused by inefficient tax administration. lack of people's taxational ethics, and various socio-environmental factors. To correct the disorderly flow of tax invoices, unregistered and falsely reported business transactions should be punished by the reinforced relevant regulation. And some continual education programs should be implemented to help people's understanding of the importance of tax invoices in the VAT system.