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Water Pollutant Assessment of Wastewater Treatment Plants in Daegu
Heri Nurohman,이태관,권혁준 한국수처리학회 2019 한국수처리학회지 Vol.27 No.6
Water pollution can be a severe problem for life and environmental health. Anthropogenic activity is one of the factors that can produce pollution in the water. Wastewater treatment plant (WWTP) is a solution to control pollutants from various anthropogenic activities. This study aims to investigate water quality parameters in several public WWTPs in Daegu City through a temporal and spatial variation approach. Wastewater from industrial sources has resulted in difficulties in the COD removal process (removal efficiencies: 85.3% - 92.7%) due to the presence of non-biodegradable organic content. Whereas Total Nitrogen (TN) became the most challenging pollutant to be removed at each WWTP with removal efficiencies ranging from 70.1% - 81.4%. Further effort is needed to increase the T-N removal efficiency in each WWTP and COD removal efficiency for industrial wastewater.
자본거래 요소와 손익거래 요소가 혼재된 거래의 과세문제
한만수 한국세법학회 2022 조세법연구 Vol.28 No.2
A corporation is a fictitious and artificial concept of ‘group’ that is established by its members for the purpose of carrying on business activities under the authorization of the national power, and that its interest as a group is differentiated from that of its members. The members of a corporation(capital contributors) transfer to the corporation ‘capital’ amount necessary for the conduct of business, and on the contrary, the corporation pays to its members its earnings and profits, or return received corporate capital to the members. This kind of transaction is called ‘corporate capital transaction’ under the Enterprise Financial Reporting Standards and corporate taxation laws. The amount of capital and net asset value of the corporation is increased or decreased as a result of such corporate capital transaction. However, such an incremental or diminution of net asset value is not subject to corporate taxation because from the standpoint of its capital contributors, the incorporation of a corporation is not the creation of a new ‘wealth’ to be subject to taxation but only has the meaning of expansion of business operators and vise versa, the payment of corporate profits and the redemption of corporate capital is not the absolute diminution of existing wealth. Then, there may be a case where a corporate capital transaction accompanies the transfer of an in-kind asset that contains an unrealized gain or loss. In-kind contribution, corporate merger or division, comprehensive exchange or transfer of shares and in-kind distribution of profits are typical types of such a corporate capital transaction. Since unrealized gain or loss inherent in an asset has the character of creation of new wealth or diminution of existing wealth, the transfer for price of such an in-kind asset is, in principle, the object of taxation treatment. Although the taxation treatment of such a transfer of in-kind asset is, as the case may be, deferred for the purpose of special economic policy, such deferral of taxation treatment does not mean that unrealized gain or loss inherent in the transferred in-kind asset is not the object of taxation. Therefore, the transfer of an in-kind asset containing unrealized gain or loss that is rendered as the means of corporate capital transaction, is named as ‘gain or loss transaction’. There are no exclusivity or conflict between the ingredients of ‘corporate capital transaction’ and ‘gain or loss transaction’. So, it is an erroneous notion that ‘gain or loss transaction’ accompanied by ‘corporate capital transaction’ should not be subject to taxation on the ground that the corporate capital transaction is not the object of taxation. As seen above, ‘gain or loss transaction’ accompanied by ‘corporate capital transaction’ may cause, due to its nature as such, other tax effects intrinsic in ‘gain or loss transaction’ than its basic tax effect, that is the realization of unrealized gain or loss. There are two special issues. First, in the case where an in-kind asset is transferred as the means of ‘corporate capital transaction’ in which the issuance of new shares is rendered, the difference, if any, between the fair market value of the in-kind asset and its transfer price(i.e., issuance price of the new shares) may be the target of the recalculation of taxable income. In this regard, a point not to be misunderstood is that the target of such income recalculation is the difference between the price at which the in-kind asset is transferred and the price at which new shares are issued, not the difference between the price at which the new shares are issued and the price or fair market value of newly issued shares. Secondly, there is the issue of what is the character and its taxation effect of the assumption of liability accompanied by corporate capital transaction such as corporate merger or division. The assumption of liability has basically the same effect as ...
헬리콥터로부터 발사된 로켓의 초기 안정성에 대한 수치적 연구
이범석(B. S. Lee),김유진(K. T. Kang),강경태(E. J. Kim),권오준(O. J. Kwon) 한국전산유체공학회 2010 한국전산유체공학회 학술대회논문집 Vol.2010 No.11
Numerical simulation of air-launched rockets from a helicopter was conducted to investigate the initial aerodynamic stability and its plume effect. For this purpose, a three-dimensional inviscid flow solver has been developed based on unstructured meshes and an mesh technique was used to describe the relative motion between missile launcher and launched rockets. The flow solver was coupled with six degree-of-freedom equation to predict the trajectory of free-flight rockets. Simulation of air-launched rockets from a helicopter showed that rotor downwash has non-negligible effect on the initial stability of the rockets and its plume development.