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내진보강용 탄소섬유 복합사 하이브리드 그리드 직물 제조 및 공학적 성능 평가. I. 탄소섬유 복합사 제조 및 최적 직물 설계
연우,차주희,채철수,이형호,전한용,Yan, Yu,Cha, Ju Hee,Chai, Charles,Lee, Hyeong Ho,Jeon, Han Yong 한국섬유공학회 2018 한국섬유공학회지 Vol.55 No.4
In this study, a carbon fiber composite yarn with the desired stiffness and ductility was fabricated for use in hybrid grid fabrics for seismic reinforcement, and the optimum structures of the grid fabrics were evaluated. Carbon fiber composite yarn was prepared by a double-covering process with carbon fiber/aramid fiber/high-strength PET fiber. It was confirmed that the strength of the carbon fiber composite yarn was greatly increased compared to that of carbon fiber, and the elongation increased by about 0.5%. The TPU (thermoplastic polyurethane) extrusion coating method was more suitable for the carbon fiber composite yarn than urethane impregnation for the coating process. Meanwhile, in the evaluation of yarn fineness and grid structure, thick fibers had greater strengths. When comparing the strength and elongation, the bi-directional grid showed no advantages over the unidirectional grid.
직포 지오텍스타일의 봉합선 및 봉합부 접착에 의한 봉합강도 향상에 관한 연구
연우,이형호,유남재,전한용,Yan, Yu,Lee, Hyeong Ho,Yoo, Nam Jae,Jeon, Han-Yong 한국섬유공학회 2018 한국섬유공학회지 Vol.55 No.6
In this study, a 6-line seaming method was used to connect woven geotextiles for soft ground reinforcement and select adhesives were added to the seaming part of the woven geotextile to improve the seam strength. Different reinforcement effects were observed according to the type of adhesive used. The strength retention of the seam strength was excellent when the cyanoacrylate adhesive was used in place of the epoxy adhesive. Since the reduction factor directly affects the tensile and seam strengths of the woven geotextile, it is essential to reinforce the seam using proper adhesives. The reduction factor and long-term performance of the adhesive agent are thought to contribute to the improvement of seam strength in woven geotextiles, and this was supported by the experimental results.
고도로 디지털화된 사회에서 국외 지급 소프트웨어 대가의 소득구분 기준에 관한 논고
이연우(Lee Yunwoo) 한국세법학회 2021 조세법연구 Vol.27 No.1
이 글에서는 전통적으로 확립되어 있는 국외 지급 소프트웨어 대가의 소득구분 기준이 고도로 디지털화된 사회에서도 그대로 적용될 수 있는지를 비판적으로 검토한다. 우리나라 대법원과 법인세법 기본통칙이 제시하고 있는 세부기준들의 일부(주문제작 및 개작 여부, 비밀유지조항의 존부 등)가, 소프트웨어 유통 과정에서 증대되고 있는 재판 매법인의 역할이나, 통상적인 라이선스계약에 존재하는 비밀유지조항에 비추어 여전히 적절할지 의문을 제기한다. 모든 산업이 고도로 디지털화된다면 특정 산업에서 사용하는 소프트웨어 역시 범용 소프트웨어가 될 가능성이 있다. 소프트웨어 대가와 관련한 OECD의 입장, 미국 국세청의 소프트웨어 및 클라우드 규정을 살펴보더라도 우리나라 기존 소득구분 기준의 시대적 변용은 필요하다. 최근 UN은 소프트웨어 대가를 일률적으로 사용료 소득으로 보자는 입장이지만, 사용료 소득 범위가 지나치게 광범위해질 우려가 있어 찬동할 수 없다. 기술도입국인 폴란드, 포르투갈, 인도 등 법원이 원천지국 입장에서 국외 지급 소프트웨어 대가에 대한 원천세 과세를 통제한 사례들을 살펴보더라도, 우리나라 기존 법리에서 더 나아간 새로운 법리 또는 변용이 필요하다. 이 글은 유관 지식재산권적 법리에 착안한 새로운 방식의 소프트웨어 도입대가의 소득구분 기준에 관하여 제언한다. 소프트웨어 도입자가 최종소비자로서의 개인인지 사업자인지를 먼저 구별하여 전자인 경우는 모두 사용료 소득이 아니라고 보고, 후자인 경우에도 소프트웨어 도입자가 제공자와 ‘독자적으로,’ 그리고 제공자와 ‘동일 또는 유사한 정도’로 그 제품을 통한 영업활동이 가능한 경우에 한하여 사용료 소득이라고 보자는 것이다. 이러한 기준에 따른다면, 소프트웨어 온라인 유통 구조에서 재판매법인의 역할이 확대되고 있는 최근 산업 동향에서 사용료 소득의 범위가 지나치게 확대되는 것을 방지할 수 있을 것이다. This article critically reviews whether the income characterization criteria, traditionally used for outbound software payments should still be applied in today’s highly digitalized society. The author questions some of the current standards (i.e., customization and confidentiality provisions) established by the Korean Supreme Court and the Basic Guidelines of the Corporate Income Tax Law, based on significant business changes affecting software licensing, such as the broader roles of software resellers and common confidentiality provisions included in software license agreements. If all industries digitalize highly, then software for specific industries may also be of general use purpose. Considering the OECD’s position on software payments and the, IRS’software and cloud regulations, the author suggests that Korea’s existing income characterization criteria should be changed to reflect modern times. The UN recently expressed its position that all software payments should constitute royalties, but the author disagrees because it expands the scope of royalties to include things that are not royalties. In Polish, Portuguese and Indian court cases, certain courts rejected the assessment of withholding taxes on software payments. Such cases imply that change is needed in Korean courts as well. This article suggests new criteria for characterizing software payments, based on relevant intellectual property laws and modern licensing business practices. The suggested method first distinguishes whether the user of the software is an individual end-customer or a business entity. If the user is an individual, the payment would not constitute royalty. If the user is a business entity, the payment would be a royalty only if the entity is able to run its business with the product “in the same or similar way” as the software provider and “independently” from the provider. By applying the suggested criteria, we can ensure the scope of royalty income characterization is proper in highly digitalized society.
이연우(Yeon Woo Lee),김근효(Geun Hyo Kim),배인호(In Ho Bae),박희준(Hee June Park),권순복(Soon Bok Kwon) 한국언어치료학회 2016 한국언어치료학회 학술발표대회 논문집 Vol.2016 No.12
Objective: Purpose of study was to analyze the acoustic characteristics associated with anatomical deformation of the vocal tract due to epiglottic cyst and to confirm the relation between the anatomical change of vocal tract, and the resonance and function of resonator. Methods: Seven males with epglottic cyst participated in this study. The first two formants were analyzed in vowels /a;/, /e;/, /i;/, /o;/, and /u;/ using computerized speech lab. The values of formant frequency were analyzed before and after laryngeal micro surgery. Results: The F1, F2 values of /a;/ in pre-operation were significantly lower than that of post-operation. No other frequency changes demonstrated statistical significance. Conclusion: These are explainable by changes in the shape of the vocal tract through dysfunction of the tongue muscle. The results of this study will be utilized for the study on acoustic change due to the diseases in vocal tract.
DPF 성능 평가를 위한 Dump Combustor의 활용
남연우(Youn Woo Nam),이원남(Wonnam Lee),오광철(Kwang Chul Oh),이춘범(Chun Beom Lee) 한국연소학회 2007 KOSCOSYMPOSIUM논문집 Vol.- No.-
The number of vehicles employing diesel engines is rapidly rising. Accompanying this trend, application of an after-treatment system is strictly required as a result of reinforced exhaust regulations. The Diesel Particulate Filter (DPF) system is considered as the most efficient method to reduce particulate matter (PM), but the improvement of a regeneration performance at any engine operation point presents a considerable challenge by itself. Temperature, gas compostion and flow rate of exhaust gas are important parameters in DPF evaluation, especially regeneration process. Engine dynamometer and degment tester are generally used in DPF evaluation so far. But these test method couldn't reveal the effect of various parameters on real DPF, such as O2 concentration, amount of soot and exhaust gas temperature. This research has studied the possibility using dump combustor that used to take an approach lean premixed combustion in gas turbine for a DPF power and optimized. It is possible that utilize the system as DOC (Diesel Oxidation Catalyst) and SCR(Selective Catalytic Reduction) assessments test as well as DPF evaluation
EGR cooler Fouling이 냉각 성능에 미치는 영향에 관한 연구
남연우(Younwoo Nam),오광철(Kwangchul Oh),김덕진(Dukjin Kim),김종훈(Jonghun Kim),이천환(Chunhwan Lee),이춘범(Chunbeom Lee) 한국자동차공학회 2009 한국자동차공학회 부문종합 학술대회 Vol.2009 No.4
Understanding the exhaust gas recirculation (EGR) cooler fouling in diesel engine is important factor in the durability characteristic of the EGR system. We develope the test rig and PM feeder using carbon black to examine the effect of fouling on EGR cooler devices those were consisted of flat and spiral type tube. The EGR cooler fouling process is a complex interaction involving heat exchanger shape, boundary condition, constitutes, chemistry and operating mode. As the soot deposited to EGR cooler, these formed a thin deposit layer that was less heat exchange than the fresh status of tube enclosing the exhaust gas, resulting in lower heat exchange effectiveness in both type coolers. But these deposits caused different results in pressure drop, it is increased in flat type, but decreased in spiral type of EGR cooler. A cause was estimated from a change of the flow structure and a decrease of contac area as the EGR cooler fouling.