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식품용수 수질자료를 이용한 지하수 오염 예측 모델 개발 및 소규모 유역에서의 검증
남성우,박은규,이명재,전선금,정혜민,김정우,Nam, Sungwoo,Park, Eungyu,Yi, Myeong-jae,Jeon, Seonkeum,Jung, Hyemin,Kim, Jeongwoo 한국지하수토양환경학회 2021 지하수토양환경 Vol.26 No.6
Groundwater is used in many areas in food industry such as food manufacturing, food processing, cooking, and liquor industry etc. in Korea. As groundwater occupies a large portion of food industry, it is necessary to predict deterioration of water quality to ensure the safety of food water since using undrinkable groundwater has a ripple effect that can cause great harm or anxiety to food users. In this study, spatiotemporal data aggregation method was used in order to obtain spatially representative data, which enable prediction of groundwater quality change in a small watershed. In addition, a highly reliable predictive model was developed to estimate long-term changes in groundwater quality by applying a non-parametric segmented regression technique. Two pilot watersheds were selected where a large number of companies use groundwater for food water, and the appropriateness of the model was assessed by comparing the model-produced values with those obtained by actual measurements. The result of this study can contribute to establishing a customized food water management system utilizing big data that respond quickly, accurately, and preemptively to changes in groundwater quality and pollution. It is also expected to contribute to the improvement of food safety management.
남성우(Nam Sungwoo) 한국세법학회 2018 조세법연구 Vol.24 No.2
과학 기술의 발달로 인해 국제적 규모의 용역거래가 증가하였으나 부가가치세법상 과세관할권 획정의 의미를 가지는 용역(특히 역무)의 공급장소에 관하여는 “역무가 제공되는 장소”라고 규정된 이후 특별한 변경이 이루어지지 않았다. 공급장소의 해석과 관련하여 공급자가 역무를 제공하는 장소 또는 공급받는 자가 역무를 제공받는 장소를 공급장소로 정하는 방식이 있는데, 국외 입법례 등을 살펴보면 과거에 공급자가 역무를 제공하는 장소를 공급장소로 정했던 국가들도 최근 공급받는 자가 역무를 제공받는 장소를 공급장소로 정하는 내용으로 변경하는 추세이다. 대법원은 개별 사건들에서 용역의 공급장소를 판단함에 있어 공급자 중심설, 공급받는 자 중심설 등 어느 견해를 취하는지 명백하게 밝히고 있지 않고, 용역의 중요하고 본질적인 부분이 어디에서 이루어졌는지에 따라 공급장소를 파악하는 방법을 반복적으로 사용하여 사안들을 해결하고 있으며, 대법원 2006. 6. 6. 선고 2004두7528, 7535(병합) 판결에서는 공급받는 자의 입장을 기준으로 용역의 중요하고 본질적인 부분을 파악한다고 판시하였다. 그러나 이른바 중요본질설은 용역의 공급장소를 정하는 기준이 아니라 용역의 내용을 확정하는 것이라고 보아야 한다. 용역의 내용을 중요본질설에 따라 확정하는 과정에서 공급지와 소비지가 일치하게 되는 경우가 다수 발생할 수 있으나, 엄밀하게 말하면 확정된 용역의 공급장소를 공급지 또는 소비지 중 어디로 정하는지는 용역의 내용을 확정하는 것과는 별개의 문제라고 할 것이다. 한편 용역의 공급장소와 관련하여 입법적으로 해결하는 방안도 생각할 수 있으나 현행 부가가치세법하에서는 공급받는 자 중심설에 근거하여 용역의 공급장소를 판단하는 것이 타당하다고 생각한다. The development of science and technology has resulted in an increase of international service transactions. But in the Value-Added Tax Act the place of supply was the place where the service was provided, the legal provision has not changed. There are two way of determining the place of supply. One is the Destination Principle that the place of supply is the place where the service is consumed. The other is the Origin Principle that the place of supply is the place where the service is rendered. Recently some foreign countries that have adhered to the Origin Principle are changing their laws about the place of supply. Supreme Court has not revealed which principle is adopted in determining the place of supply. In accordance with Supreme Court, the place of supply is the place where the most important and essential service is rendered. Especially in SWIFT case, the Supreme Court held that it judged the important and essential parts of the service based on the position of service consumer. However, the important and essential rule is not the factor determining the place of service supply, but the factor determining the substance of multiple services. After determining the substance of multiple services with the important and essential rule, the possibility that place where the service is consumed matches the place where the service is rendered is high. But strictly speaking, determining the place of supply and determining the substance of service are different matters. Also the lawmaking about the place of supply is the possible solution, but in the current situation I think the destination principle is the appropriate way of determining the place of supply.
가우시안 프로세스 회귀분석을 이용한 지하수 수질자료의 해석
구민호,박은규,정진아,이헌민,김효건,권미진,김용성,남성우,고준영,최정훈,김덕근,조시범,Koo, Min-Ho,Park, Eungyu,Jeong, Jina,Lee, Heonmin,Kim, Hyo Geon,Kwon, Mijin,Kim, Yongsung,Nam, Sungwoo,Ko, Jun Young,Choi, Jung Hoon,Kim, Deog-Geun,Jo, 한국지하수토양환경학회 2016 지하수토양환경 Vol.21 No.6
Gaussian process regression (GPR) is proposed as a tool of long-term groundwater quality predictions. The major advantage of GPR is that both prediction and the prediction related uncertainty are provided simultaneously. To demonstrate the applicability of the proposed tool, GPR and a conventional non-parametric trend analysis tool are comparatively applied to synthetic examples. From the application, it has been found that GPR shows better performance compared to the conventional method, especially when the groundwater quality data shows typical non-linear trend. The GPR model is further employed to the long-term groundwater quality predictions based on the data from two domestically operated groundwater monitoring stations. From the applications, it has been shown that the model can make reasonable predictions for the majority of the linear trend cases with a few exceptions of severely non-Gaussian data. Furthermore, for the data shows non-linear trend, GPR with mean of second order equation is successfully applied.