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Breakup Length of Planar Liquid Sheet with Cocurrent Air Flows
( Ryota Kawabata ),( Ippei Oshima ),( Shingo Nishiyama ),( Akira Sou ),( Kazuaki Matsuura ) 한국액체미립화학회 2017 한국액체미립화학회 학술강연회 논문집 Vol.2017 No.-
Air blast atomizer has been employed in a combustor of gas turbine engine. To reduce NOx emissions from a gas turbine, breakup and dispersion of a liquid fuel sheet with cocurrent air flows injected from the air blast atomizer have to be controlled. If we can predict the breakup length of the oscillating liquid sheet, we can estimate and control the spray characteristic in the combustor. When the liquid sheet is exposed to high-speed air flows, it oscillates by the Kelvin-Helmholtz instability, and then thin liquid bags are formed by the Rayleigh-Taylor instability. We define the breakup length as the distance from the nozzle exit to the point where the bags rupture to be a fine spray. In our previous research, we investigated the effects of air and liquid velocities, liquid fluid properties, and gas density on the breakup length. We divided the breakup process into two phases. The first phase is the period largely affected by K-H instability, and the second phase is the period from the onset of bag formation to the bag rupture. We proposed the correlations on the time t<sub>1</sub> and t<sub>2</sub> for each phase. In this paper, we perform a number of additional visualization experiments of the atomizing liquid sheets under different conditions in order to investigate the effects of liquid film thickness D<sub>L</sub>, width D<sub>Lip</sub> of the atomizer lip on the breakup length, and propose new correlations on the time t<sub>1</sub>, t<sub>2</sub> which take into account the effects of D<sub>L</sub> and D<sub>Lip</sub>. In addition, we clarified that the wave velocity V<sub>w</sub> is proportional to the air velocity and the square root of the density ratio of gas to liquid. Finally, the estimated breakup length is confirmed to be in good agreement with the measured data.
Limitations on the Legal Interpretation of Japanese Tax Laws
Yasuyuki Kawabata 한국국제조세협회 2014 조세학술논집 Vol.30 No.2
Japanese legal interpretation of tax statutes and administrative ordinances thereunder has some unique legal characteristics when compared with the interpretative methodologies of other countries. In this article, some of these traditional and new methodologies are analyzed with reference to the main Japanese academic views in this field. The following is a list of possible legal sources for tax law interpretation: (1) the Constitution, (2) tax statutes themselves, in which tax wordings that are also used under statutes of other legal fields should follow the legal interpretation in those other fields, (3) judicial decisions and legal doctrines derived from judicial decisions including decisions in non-tax cases, (4) administrative interpretative circulars, although these have limited binding power only within administrations, (5) determinations of the National Tax Tribunal, for national tax matters, and (6) academic/theoretical doctrines and principles, as academic observations of tax laws sometimes influence legal interpretation. In this article, there are methodologies for the interpretation of some subject, like interpretation of constitutional validity, constitutional interpretation or statutory interpretation, difference between the two institutions, relevance to the Korean legal system. Japanese methodology for tax law interpretation follows basic methodologies for the legal interpretation of other laws. However, to control tax avoidance and abusive tax shelter issues, certain levels of discussion of substance over form are accepted by the courts, although there is an unclear line of limitation for the application of such judicial doctrine in tax practice.