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이석규 ( Suk Gyu Lee ) 단국대학교 법학연구소 2009 법학논총 Vol.33 No.2
Partnership Taxation System has been taken effect on January 1st, 2009. It is more advanced than the Joint Enterprise Taxation System in the respect that the application of the law has been extended. The Joint Enterprise Taxation System has been applied only to the Joint Enterprises between the individuals, but in comparison to the Joint Enterprise Taxation System, the Partnership Taxation System can be applied to the Joint Enterprises between the residents, non-residents, domestic corporations, and foreign corporations. However, it has the potential to become a very complicated law because the income distributed to the residents and non-residents are subject to the income tax, while the income distributed to the domestic corporations and foreign corporations are subject to the corporation tax. Because it is a law which is enacted recently, there is no knowing if it is legislated based on the conciseness of the law. However, although it had been discussed a lot about the problems caused by the inadequacy of the Joint Enterprise Taxation System, the Partnership Taxation System also has inadequate regulations about that problems. For this reason, it has a possibility of falling into confusion. For example, there is a regulation about the assignment income in the Partnership Taxation System. It is applied when an investor invests actual things(goods)-which is subject to the capital gains tax-in a partnership. Although the investments in kind are subject to the capital gains tax, it is very obscure to see it as the capital gains because of the vague regulation, especially in many cases which are mentioned below. The investments in kind are sometimes transferred to the third party, returned in cash or in kind to the investor, or returned in the residual property caused by the withdrawer from the partnership. Also, sometimes the shares of the partners which have withdrawn are returned to the partnership or transferred to another partner. As noticed, the regulation concerning the investments in kind which is subject to the capital gains tax is very ambiguous in the current Partnership Taxation System. Therefore, I wish we could legislate the clear regulations about it.
적응 MFCC와 Neural Network 기반의 음성인식법
배현수,이석규,Bae, Hyun-Soo,Lee, Suk-Gyu 대한임베디드공학회 2010 대한임베디드공학회논문지 Vol.5 No.2
In this paper, we propose an enhanced voice recognition algorithm using adaptive MFCC(Mel Frequency Cepstral Coefficients) and neural network. Though it is very important to extract voice data from the raw data to enhance the voice recognition ratio, conventional algorithms are subject to deteriorating voice data when they eliminate noise within special frequency band. Differently from the conventional MFCC, the proposed algorithm imposed bigger weights to some specified frequency regions and unoverlapped filterbank to enhance the recognition ratio without deteriorating voice data. In simulation results, the proposed algorithm shows better performance comparing with MFCC since it is robust to variation of the environment.
신경망 학습을 이용한 2축 ARM 헬리콥터의 중심이동 조향법
배현수,김병철,이석규,Bae, Hyun-Soo,Kim, Byung-Chul,Lee, Suk-Gyu 제어로봇시스템학회 2015 제어·로봇·시스템학회 논문지 Vol.21 No.7
This paper proposes a helicopter direction adjustment system using barycenter shift. Most conventional methods for direction adjustment of uniaxial helicopters rely on the angle of inclination of the main rotor. However, the inherent burden of the bearing of the main rotor and serious abrasion of the helicopter using the above methods may results in loss of balance. To decrease abrasion and enhance the barycenter stability, the proposed method was used to shift the barycenter of the helicopter instead of the main rotor for direction adjustment. We set a biaxial ARM on a uniaxial helicopter to adjust the direction of ARM pointing as well as to realize stable direction control when the helicopter loses its balance. The method may enhance the landing safety of helicopters in emergencies. Uniaxial helicopters can be controlled under any environment by adjusting the motor parameters of the ARM which is dependent on the center of mass using neural network. The experiment results show that the helicopter can return to the starting position quickly under the external disturbance.
최정원,김연태,이석규,Choi, Jeong-Won,Kim, Yeon-Tae,Lee, Suk-Gyu 한국지능시스템학회 2003 한국지능시스템학회논문지 Vol.12 No.2
본 논문은 장애물에 대한 사전 정보를 가지고 있지 않은 공간에서 장애물의 회피와 지정된 목표점으로 이동할 수 있는 자율이동로봇을 위한 지능제어 알고리즘을 제안하고, 제안된 제어기의 효용성을 실험을 통하여 검증을 한다. 제시하는 지능 제어기는 계층구조의 알고리즘으로써, 그 하부에 로봇이 목표에 도달하기 위한 퍼지 알고리즘과 주행 중 만날 수 있는 장애물들에 대한 회피를 수행하는 퍼지-뉴럴 알고리즘이 존재하고, 상부의 가중치 퍼지 알고리즘은 로봇이 이동하면서 만날 수 있는 여러 가지 상황에 따라서 하부의 두 알고리즘에 적당한 가중치를 부여하여 장애물 회피동작과 목표점 도달동작을 수행할 수 있도록 구성되어 있다. 그리고 로봇의 현재 운동정보와 장애물까지의 거리정보를 바탕으로 가중치 퍼지 알고리즘의 출력부 소속도 함수를 조절함으로서 오목한 장애물에 대해서도 장애물 회피 동작을 수행하도록 하였다. 제작된 로봇으로 제시한 알고리즘의 실효성을 검증하였다. This paper proposes an intelligent navigation algorithm for multiple mobile robots under unknown dynamic environment. The proposed algorithm consists of three basic parts as follows. The first part based on the fuzzy rule generates the turning angle and moving distance of the robot for goal approach without obstacles. In the second part, using both fuzzy and neural network, the angle and distance of the robot to avoid collision with dynamic and static obstacles are obtained. The final adjustment of the weighting factor based on fuzzy rule for moving and avoiding distance of the robots is provided in the third stage. The experiments which demonstrate the performance of the proposed intelligent controller is described.
칼라 패치 변경을 이용한 축구 로봇 시스템의 성능 개선
고창건,장문희,이석규,Ko, Chang-Gun,Jang, Mun-Hee,Lee, Suk-Gyu 대한임베디드공학회 2009 대한임베디드공학회논문지 Vol.4 No.3
This paper proposes a novel method to enhance performance of soccer robot system using optimal color patch mounted on the robot. In soccer robot system, the position and orientation of the robot can be estimated with color patch under real time environment. However, the location estimation of the robot is very sensitive to the pattern of color patch. In addition, pattern recognition and navigation algorithm are operated independently to reduce the operation time. The experimental results show that the proposed pattern of patch is effective to reduce the position and orientation error of the robot.
어안 렌즈와 레이저 스캐너를 이용한 3차원 전방향 영상 SLAM
최윤원,최정원,이석규,Choi, Yun Won,Choi, Jeong Won,Lee, Suk Gyu 제어로봇시스템학회 2015 제어·로봇·시스템학회 논문지 Vol.21 No.7
This paper proposes a novel three-dimensional mapping algorithm in Omni-Directional Vision SLAM based on a fisheye image and laser scanner data. The performance of SLAM has been improved by various estimation methods, sensors with multiple functions, or sensor fusion. Conventional 3D SLAM approaches which mainly employed RGB-D cameras to obtain depth information are not suitable for mobile robot applications because RGB-D camera system with multiple cameras have a greater size and slow processing time for the calculation of the depth information for omni-directional images. In this paper, we used a fisheye camera installed facing downwards and a two-dimensional laser scanner separate from the camera at a constant distance. We calculated fusion points from the plane coordinates of obstacles obtained by the information of the two-dimensional laser scanner and the outline of obstacles obtained by the omni-directional image sensor that can acquire surround view at the same time. The effectiveness of the proposed method is confirmed through comparison between maps obtained using the proposed algorithm and real maps.