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      • KCI등재

        신경망을 이용한 동적 제조공정의 탐지 및 인식

        허정준,김광섭,구자항 대한설비관리학회 1997 대한설비관리학회지 Vol.2 No.2

        This research is focused on developing a methodology for detecting the time of model change in the pocess and on designing a procedure for identifying the change based on neuro-modeling. The proposed detection procedure uses a fixed series of one-step prediction errors, which are obtained from a pre-determined neural network model. The model identification procedure is based on neuro-modeling. Kohonen's Self-Organizing Map (SOM) neural network and Radial Basis Function (RBF) neural network are used for modeling of a dynamic manufacturing process which is considered as a quasi-stationary time series. The proposed SOM and RBF neural networks attempt to decompose a picewise stationary series into a set of stationary segments and predict each sub-series thereby. Three different approaches are compared for model identification: the first approach is based on the feedforward network with the back-propagation error rule; the second one is based on the Bayesian discriminant function for minimizing the average probability of error; and the third one is based on the minimum distance measure for mininuzing the Euclidean distance between the input feature vector and feature vectors of the each sub-models. The proposed approaches are verified throught simulations. The performance of the proposed approaches are efficient and the suggested methods can readily employed for real manufacturing applications.

      • KCI등재

        주식 명의신탁 과세제도 개편방안 연구

        허정준,김원배 한국상업교육학회 2014 상업교육연구 Vol.28 No.5

        포괄증여와 확장증여(명의신탁)은 증여세를 내야한다. 본 연구는 상속세및증여세법상 증여의제 과세를 주식중심으로 연구 하여 문제점을 확인하고 개편방안을 도출하는 것이 목적이다. 따라서 과세이론과 선행연구를 고찰하고 과세사례, 헌법재판 소 결정문 및 주요외국의 과세제도 확인으로 문제점을 도출한 후, 국세공무원·세무대리인·이해관계인을 대상으로 문제점과 개편방안에 대한 실증분석을 실시하였다. 연구결과는 다음과 같다. 첫째 주식명의신탁에 대한 증여세부과는 부동산명의신탁에 대한 과징금부과와 부담측면에서 균 형적이지 않다. 둘째 주식명의신탁에 대한 증여세부과는 기말보유여부, 장·단기 보유여부 측면서 유형별로 공평하지 않다. 셋째 증여세부과에 대한 위헌논쟁은 불문명한 규정과 행정에서 비롯되지만 실질증여만 증여과세 되어야 한다는 법률인식 의 미전환도 중요한 원인이다. 따라서 합리적·균형적 과세를 위한 다음의 개편방안을 제안하였다. 첫째 명의신탁부동산과 비교하여 균형부담이 될 수 있 는 입법이 되어야 한다. 둘째 공평과세를 위하여 명의개서를 과세요건의 기본으로 하는 것 외에 사실상 타인명의로의 취득 도 과세할 수 있게 하여야 한다. 셋째 법체계측면에서 위헌성을 줄이기 위하여 확장증여는 포괄증여와 별도과세하면서 제재 의 과세임을 명확히 한다. 본 연구는 설문에 의한 실증연구의 한계점을 가지는 문제점이 있지만, 빅 데이터에 의한 문제점 도출 및 활용의 당위성을 제 기하여 더 많은 연구를 유인하고자 하였다. This study was progressed in order to elicit a reasonable plan of reorganization by researching into the deemed gift on the property trusted nominally, focusing on stocks. To achieve the objective, this study theoretically considered on the nominal trust taxation in accordance with the inheritance & gift tax law, examined the transition process in the meantime, and confirmed problems based on taxation systems, prior researches, the written decisions of the Constitutional Court, and the taxation cases in major foreign countries. And it carried out a questionnaire survey targeting national tax officials, taxation agents, and the interested parties in nominal trust and then conducted empirical analysis on problems and reorganization plans for the current deemed gift taxation on the stock trusted nominally focusing on stocks. The following are the results of research and empirical analysis on the problems about the current taxation on the stock trusted nominally. First, the deemed gift taxation on the stock trusted nominally fails to be balanced in comparison with the imposition of surcharge on the real estate trusted nominally. Second, the taxation on the stock trusted nominally failed to be the balanced taxation by possession type. This is considered to result from rigidity as saying that a considerable part needs to be based on transfer of shareholders name on the stockholder's list. Third, the continuous argument of unconstitutionality is what originates from the attitude of trying to solve the insufficient provision of tax regulation as the decision and judgment of a fact in the process of the administrative execution, in addition to no change in recognition of taxation on the comprehensive gift and the enlarged gift. The present status of the administration is well disproving this. To reduce the above problems, the following plans for reorganization were suggested. First, there is a need of being made legislation that can be the balanced taxation in the economically substantial aspect in comparison with the real estate trusted nominally. Second, there will be a need of being revised as the legislation of taxing given having completed acquisition of stocks under the de facto disguised ownership, even in addition to having the title transfer as the basis of taxation requirement. Third, there is a need of making it clear as the law that it is taxation with the aim of tax policy while enforcing a plan for comprehensive gift and separate taxation in the title truster in order to reduce the continuous argument of unconstitutionality. Forth, to fundamentally solve the argument of unconstitutionality, there is a need of legislation of having agenda as what has the aim of avoiding tax in all the cases of not reporting a fact of acquiring stocks under the disguised ownership in advance and explicitly to the taxing authorities, in the phase of deciding on the appearance of the aim to avoid tax. The limitations in this study include a part of needing to overcome a problem of generalization that comes from the restriction of questionnaire, what had been insufficient in a detailed research on how it will conclude practically as for a problem that is difficult to definitely confirm the basic fact of existing as diverse aspects, and what is needed an additional research on evaluation of property, responsibility for supporting evidence, and a part of balanced taxation with other property. Hence, a follow-up research of including these limitations is expected to be continued. Reorganization on the elicited problems is expected even if the research was finished.

      • FOPS(Film on Porous Silicon)를 이용한 ZnO 에어브리지의 제작

        허정준,류인식,심준환,조찬섭,이종현 경북대학교 센서기술연구소 1994 센서技術學術大會論文集 Vol.5 No.1

        Micromachining technique by FOPS(Film on Porous Silicon) method using ZnO thin film was studied to fabricate ZnO air-bridge type microstructures. Porous silicon was formed selectively in n^(+)-diffused region of (100) oriented silicon substrate by anodic reaction in 20 wt% HF solution. ZnO thin film was deposited on the porous silicon layer by RF magnetron sputtering and then pattern was defined by standard photolithography. Finally, porous silicon was etched away in 5 wt% NaOH solution. The fabricated ZnO microstructures have 20μm width, 40μm thickness and microstructure was cleanly formed on the cavity. Also, microstructure of arbitrary shape was fabricated.

      • KCI등재

        ISO 9000:2000 규격에 대한 고찰 및 실행방안

        허정준 대한설비관리학회 2001 대한설비관리학회지 Vol.6 No.4

        This paper presented a way that can apply efficiently DMAIC that is general progress step of manufacturing process Six Sigma. Each step activity of Six Sigma techniques is as following. Define(D) step chooses project and compose team. Measure(M) step grasps process and describe problems. Analyze(A) step analyze causes about problems, Improve(I) step finds and optimize parameters of causes and, Control(C) step keeps and manage the optimized parameters. This research examined "Manufacturing process Improvement" example that use Six Sigma techniques for positive research for efficient Six Sigma model of manufacturing process. PBA function testing process of monitor manufacturing process is engaged much manpowers and equipments. We solve that problems through improvement of Test system and process using Six Sigma techniques. The result is that average test time is shortened, jigs purchase expense is reduced and managing depart's repetitive and simple works are removed.

      • 뉴럴네트�p을 이용한 불안정 공정의 탐지 및 인식

        허정준,김광섭,왕지남 한국경영과학회 1995 한국경영과학회 학술대회논문집 Vol.- No.1(2)

        공정으로부터 얻어지는 공정특성치는 일반적으로 시계열로 모형화 할 수 있다. 그러므로 공정의 상태변화 감지는 공정을 묘사하는 시계열 모형의 출력에 대한 통계적 분석이나 모형을 형성하고 있는 파마미터들에 대한 감시를 통하여 가능하게된다. 공정의 상태변화를 감시하기위한 기존의 방법들은 공정 모형의 구조나 파라미터가 알려져 있거나 가정한 방법론을 제시하고 있다. 그러나 공정변화의 원인을 진단하거나 변동형태 또는 변동시점의 감지에 있어 통계적인 분포가 알려지지 않은 경우나 동적구조를 가진 데이터의 변동감지에는 많은 제약이 존재한다. 또한, 실제로 동적으로 변화하는 공정의 모형구조와 파라미터를 모든 경우에 파악하여 사전에 특정 시계열 모형으로 가정하기는 어렵다. 본 연구에서는 공정으로부터 얻어지는 테이터들을 뉴럴 모형화하여 이들의 이노베이션(innovation)에 대한 연속적인 검정을 통하여 공정의 상태변화를 감지하는 방법을 제시한다. 또한 새롭게 변화된 공정모형의 파라미터 집합에 대한 규명을 특정 시계열 모형을 가정하지 않은 일반화된 모형들에 대한 분류를 통하여 실시하였다.

      • KCI등재

        품질경영시스템 평가를 위한 체크리스트의 개발

        허정준 대한설비관리학회 2001 대한설비관리학회지 Vol.6 No.4

        Nowadays the costomer's needs and expectations for a quality of the product is high. So the company have to consider a discrimination and luxury of the product when they make new product. This study can apply to basic data which satisfy the customer‘s needs and measure absorptive power by Impact force in case of running and jumping. Also it scientifically can apply to design of outsole to reduce the foot injury and to absorb the Impact force. Foot skin temperature measured by using Fuji Film Sheet and collection and analysis of data performed by using FPD-7. The figure of standard foot pressure was made by using pressure distribution of the sole of the foot by bodies. This study suggest the way for development of new outsole with elastic material.

      • KCI등재

        신경망을 이용한 설비상태의 감시

        허정준(Jung Joon Hur) 대한설비관리학회 2001 대한설비관리학회지 Vol.6 No.2

        N/A This paper demonstrates that neural networks can be used effectively for the identification and control of machine condition. The emphasis of the paper is on model identification of machine condition. In the models that are introduced, Kohonen`s self organizing scheme and RBFNN(Radial Basis Function Neural Network) are studied. Simulation results reveal that the identification and modeling schemes suggested are practically feasible.

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