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조용(Yong Cho),Jogesh Chopra,Philip J. Morris 한국전산유체공학회 2008 한국전산유체공학회지 Vol.13 No.3
A methodology for the simulation of compressible high Reynolds number flow over rigid and moving bodies on a structured Cartesian grid is described in this paper. The approach is based on a modified version of the Brinkman Penalization method. To avoid oscillations in the vicinity of the body and to simulate shcok-containing flows, a Weighted Essentially Non-Oscillatory scheme is used to discretize the spatial flux derivatives. For high Reynolds number viscous flow, two turbulence models of the two-equation Menter's SST URANS model and a two-equation Detached Eddy Simulation are implemented. Some simple flow examples are given to assess the accuracy of the technique. Finally, a moving grid capability is demonstrated.
수질오염총량관리체제에서의 한강수계관리기금의 개편방향 연구
조용모 ( Yong Mo Cho ),박신희 ( Sun Hee Park ),김현경 서울시정개발연구원 2011 연구보고서 Vol.2011 No.7
Introduction: Since the enforcement of Act Relating to Han River Water Qualtiy Improvement and Community Support in 1999, there has been a significant change in Han River Watershed management environment, One of the most critical change to note is the compulsory application of TMDL (Total Maximum Daily Loading) system in Water Pollution Management, Over the past 10 years, the communities in the upper reaches of the river have been supplied with funding resources that were collected from the lower reaches under the pretext of compensation to land use restrictions in the upper region. Once the TMDL Management system is in effect, however, development of the land within the limit of maximum daily load is allowed, which in turn makes those existing premises of supporting upper reaches no longer valid. Thus, this study aims to suggest the improvement strategies on the Han River Fund management system that accords with the changing conditions, as well as to provide grounds for supplying fund resources for the management of lower reaches of the river. 2. Main Findings: The Current Status of Han River Management Fund -From 1999 to 2008, 3.102 trillion won had been raised for the Fund and 3.074 trillion won had been spent. - Kyunggi province was the biggest beneficiary of the fund (48.5%), followed by Han River Watershed Management Committee Secretariat (22.0%) and Kangwon province (18.4%). -The majority of the fund was spent for installation and operation of water quality improvement facilities(44.1%), followed by the shoring-up project for people in restricted areas(23.1%) and the purchase of land in Riparian Buffer Zones(20.4%). A Rise in Installation and Operation Cost of Water Quality Improvement Facilities, -From 2000 to 2010, the number of water quality improvement facilities in the upper reaches of Han River increased by 3 fold(from 57 to 1,677) and the funding resource spent for the installation increased from 44.6 billion won to 109.3 billion won accordingly. -During the same time period, operating cost increased by 2.5 times from 32.6 billion won to 82.6 billion won. Emerging Fund Management Issues under the New Watershed Management Regime -The upper reaches of the Han River is too vast to be managed via management fund. -There is a call for expanding fund-beneficiary regions to the lower reaches under the Total Water Pollution Load Management Regime. -Installation of water quality improvement facilities can be abused to justify land use development in the upper reaches. In addition, excessive installation and operation of such facilities can lead to fund deficit which creates down spiral. In the meantime, each local ``authorities`` sewer charge is in decline every year. -Nearly 20% of raised fund was spent on the purchase of land in Riparian Buffer Zones, but result was yet insignificant since the purchase of the land was based on negotiation rather that mandatory purchase of the designated area. -All the more, Special Act on Development of Buffer Zone, newly announced in 2010, have directly conflicting goals (of promoting development of riparian zones as the residential/commercial/industrial/cultural/leisure district) for the existing buffer zone conservation policy. - Due to lack of consistent, long-term strategies, community support project has failed to contribute much to improve community life quality. In spite of money invested, therefore, resident satisfaction for the projects turned out to be low. 3. Policy Recommendations: Re-establishing fund raising and distributing principles - Under the new watershed management regime, land regulation of the upper reaches of the river will be eased. Thus communities in the upper reaches should contribute a certain portion to the fund based on ``polluter pays principle``. -Act Relating to Han River Water Quality Improvement and Community Support should be revised to specify this new fund raise and distribution principles. -Installation and operation costs of water quality improvement facilities should be covered by sewer charges of individual local authorities, not by fund resources. Expediting transition into TMDL Management system -Establishing databases and water quality monitoring systems and etc. is a prerequisite for implementing the new management system and thus fund investment to such projects is needed. -Under the new regime, fund-beneficiary regions should be extended to the lower reaches of the river. -Local authorities that avoid implementing total water pollution load management system should be excluded from the fund beneficiaries. Improving existing water quality management system -Purchasing land in Riparian Buffer Zones has proven to have insignificant effect on water quality improvement and the project directly conflicts with the goals of recently enacted Special Act on Development of Buffer Zone. Investing fund resources to the existing system should be avoided and instead, an alternative non-point pollution treatment system should be adopted. -For the impossible task of maintaining water quality standards of 1a throughout the Paldang-lake watershed, an enormous sum of funding resources is being wasted. Thus, designation of intensive water quality management area dubbed as priority drinking water conservation area is needed. -In order to avoid excessive installation and operation (and following fund investment) of water quality improvement facilities, quality management and thorough speculation of facilities` treatment capacity and water quality improvement performances is needed. -Due to the increase in non biodegradable pollutants in the watershed in recent years, distributing fund resources to the installation of tertiary treatment facilities is more urgently required than to the capacity expansion of existing facilities. Adoption of Integrated Watershed Management System -Shifting from the Ministry of Environment`s centralized fund management and distribution system, a new governance structure which enables local governments` active participation in the fund execution process should be created. -More specifically, hands-on workers from the local authorities should be dispatched to the Watershed Management Committee Secretariat and a chairman of the Committee should be delegated to the governors of the 5 local authorities.
소득세 복수과세관할권의 전자상거래에 대한 적용상 문제점과 정책대안
조용언(Cho, Yong Eon) 한국회계정보학회 2007 재무와회계정보저널 Vol.7 No.1
본 논문은 전자상거래를 통해 발생한 소득에 대한 과세의 문제점과 정책적 대안을 중심으로 논의해 보았다. 전자상거래에 대한 과세문제는 원천기준과세, 고정사업장 개념, 거주기준과세 등의 과세원칙을 수정해야 한다. 소득창출활동이 일어나는 장소에 초점을 두는 것은 아마 국제조세당국이 적절한 세금을 징수하고 기업에 이중과세를 부과하지 않는데 더 좋은 기회를 제공한다. 이 기준이 효율적으로 작동하기 위해서 원천이 어떻게 결정되는지에 대한 국제적 이해가 있어야만 한다. 원천국 입장에서 보면, 제안된 그러한 원천기준시스템으로 전환하는 것은 고정사업장을 통해 창출되지는 않았지만 원천국에서 발생하는 전자상거래 소득에 대한 과세권을 허용하는 것이 된다. 비록 실질적인 과세관할 문제는 국제적 이해를 통해 해결될 수 있다 하더라도 비거주자가 원천국에서 조세채무에 대한 담보의 역할을 할 수 있는 고정사업장이나 기타 물리적 시설을 갖지 않은 경우에는 중대한 조세행정문제가 있을 것이다. 사업의 이동성이 강해질 수록 고정사업장개념은 더욱 부적절해진다. 그러므로 전자상거래에서 발생하는 이익의 과세에 대한 가능한 정책은 고정사업장개념을 개혁하고 가상의 고정사업장을 찾아내는 것이다. 거주국에 모든 과세권을 부여하는 거주지과세원칙은 만약 거주의 정의가 인위적이고 쉽게 조작된다면 거주국에 전면적인 과세권을 부여하는 것은 훌륭한 해결책이 아니다. 더욱이 전면적 거주기준시스템이 잘 작동하기 위해서는 거주의 정의에 관한 국제적 합의가 있어야 할 것이다. 이것은 달성되기가 쉽지 않을 것이다. 전자상거래에 대처하기 위해 국제조세원칙이 어떻게 재평가되고 개혁되어야 하는지에 대한 논의는 아직까지 형성단계에 있다. 디지털 혁명을 이끌고 있는 몇몇 사업들은 이미 사실상의 전자상거래에 관여하고 있는 반면 전자상거래 성장의 대부분은 아직 초기단계이며 폭발적이기 보다 꾸준히 계속될 것이다. 상업적으로 실현가능한 기술 솔루션의 혁명적 발전과 함께 과세당국은 현재의 국제조세규범에 필요한 변화가 무엇이라 하더라도 변화를 위한 일관되고 원칙에 입각한 방법으로 나아가야 한다. This paper focuses on policy approaches and application multijurisdictional income tax rules to electronic commerce. Taxation based on source, taxation based on residence, and permanent establishment need to be improved to be adequate to the age of electronic commerce. Focusing on where income-generating activity takes place offers a better chance for international taxing authorities to collect an appropriate tax and not inflict double taxation on entrepreneurs. Of course a source-based system is not a miracle to the problem of double taxation of business profits. For this standard to work efficiently, there would have to be an international understanding of how source is determined. The more mobile businesses become, the less adequate is the permanent establishment concept. A possible policy approach to the taxation of profits from electronic commerce is, therefore, to re-invent or re-source the permanent establishment concept and look for a permanent establishment fiction, or a virtual permanent establishment. If the definition of residence is artificial and easily manipulated, granting exclusive taxing authority to residence countries is not a good solution. Moreover, for an exclusive residence-based system to function smoothly, there would have to be international consensus concerning the definition of residence.
조용(Yong Cho),문영준(Young J. Moon) 대한기계학회 2004 대한기계학회 춘추학술대회 Vol.2004 No.4
Acoustic pressure field around the cross-flow fan is predicted by a hydrodynamic-acoustic splitting method. Unsteady flow field is obtained by solving the incompressible Navier-Stokes equations using an unstructured finite-volume method on the triangular meshes, while the acoustic waves generated inside the cross-flow fan are predicted by solving the perturbed compressible equations(PCE) with a 6th-order compact finite difference method. Computational results show that the acoustic waves of BPF tone are generated by interactions of the blades wakes with the stabilizer, which then are reflected from the rear-guider and mainly propagate towards the fan inlet. Also, a directivity of BPF noise predicted by the PCE is noticeably different from that of the FW-H equations, in which a fan casing effect cannot be included.