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      • 열경화성 고분자 복합재 구조물의 축대칭 유한요소해석

        이선표,Lee, Seon-Pyo 한국기계연구원 1994 硏究論文集 Vol.24 No.-

        To investigate failure mechanisms observed in carbon-phenolic thermal insulators, differential equations which govern the decomposition process in a deformable anisotropic porous solid are derived for three-dimensional axisymmetric constructions. The governing equations not only couple the material deformation with pore pressure, but also couple pressure and temperature, which means that heat convected by the pyrolysis gases is properly accounted for. Then the Bubnov-Galerkin finite element method is applied to these equations to transform them into a semidescrete finite element system. A thermal insulation liner in the cowl region under typical operating conditions is analyzed to find a mechanism for plylift. The results from the structural analysis show across-ply failure in the cowl zone. The mechanism for plylift is hypothesized as a sequential procedure : 1) the across-ply failure which is the precursor to plylift and 2) the local fiber buckling caused by generation of excessive in-plane compressive stress. To prevent plylift, the across-ply stress can be reduced by using appropriate material ply angles in cowl zone design.

      • KCI등재
      • KCI등재
      • KCI등재

        통상법,제도 : 한중 관세환급제도에 관한 비교분석

        라공우 ( Kong Woo La ),이선표 ( Seon Pyo Lee ),홍길종 ( Gil Jong Hong ) 한국통상정보학회 2011 통상정보연구 Vol.13 No.1

        관세는 국가재정수입 또는 국내산업보호를 목적으로 수출입물품에 대하여 부과하는 조세이고, 관세환급은 원자재를 수입·가공해 만든 완제품을 수출할 때 해당 원자재의 수입 관세를 돌려주는 것으로 수출상품의 경쟁력을 지원하는 것이다. 특히 한국과 중국의 교역규모는 2010년 현재 다른 국가에 비해 가장 크므로 중국과 관련된 기업은 중국의 관세제도, 즉 관세환급에 대해 정확히 이해하는 것이 필요하다. 중국의 수출재화에 대한 증치세 관련 규정은 다소 복잡하고 일관성 없는 정책으로 인하여 이해하기 어렵기 때문에 본 연구의 결과는 의미가 있다. 또한 2010년 현재 한국의 경우 관세환급은 4조176억6백만원이고, 중국의 경우에도 7328억위안에 달해 금액으로도 그 중요성이 크다고 볼 수 있으므로 한국과 중국의 관세환급에 대해 비교하여 이해하는 것은 의미 있는 연구이다. The basic purpose of Customs Drawback System of the material for export goods is export support as cut a price down the export goods` price. Especially the trade volume between South Korea and China is the greatest in comparison with other countries in 2010. Therefore companies involved China is necessary to understand exactly for China`s tariff system(duty drawback system). Due to inconsistent policies, it is difficult to understand VAT-related provisions on exports goods of China compared with South Korea Tax System. Accordingly, the results of this study is significant in China-related companies. In South Korea and China, amount of customs duty drawback is very large 4.017606 billion won 732.8 billion yuan respectively. Thus, the amount of customs duty drawback is greater, a comparison of customs duty drawback in South Korea and China is very necessary on Customs Drawback System.

      • KCI등재
      • KCI등재

        관세체납의 유형별 분석을 통한 효율적 관리방안

        라공우(Kong-Woo La),이선표(Seon-Pyo Lee),송선욱(Seon-Uk Song),이상신(Sang-Shin Lee) 한국관세학회 2008 관세학회지 Vol.9 No.2

        This study is to present the policy improvement device for decreasing the size of customs duties arrears. Customs duties arrears is one of serious problems that Korea Customs Service has faced, as its size is so high relatively and there is no systematic incentive to prevent the customs duties arrears. Policy direction is to enforce the tax audit and penalty rate preferentially. Customs duties arrears due to administrative fault can be diminished by previous evaluation of tax liability for taxpayer. Due to customs duties arrears liquidation carry into effect vigorously as follow devices - disclosure of a high delinquent list, offer of arrears information in credit institution, restriction of departure from a country, notification of assets stashed in a secrete place, etc. The suspension system of the decision for tax liability might be one solution to decrease the customs duties arrears. Moreover, customs duties education might be one of most important determinants for voluntary compliance of taxpayers.

      • A Study on the Optimization of Contrast Enhancement in Cerebrovascular CT in Hemorrhagic Stroke Patients

        이인욱(In-Uk Lee),최재성(Jae-Seong Choi),이선표(Seon-Pyo Lee),이현성(Hyeon-Seong Lee) 대한CT영상기술학회 2023 대한CT영상기술학회지 Vol.25 No.2

        출혈성 뇌졸중 환자의 뇌혈관 CT(Brain CTA) 검사 시 관심영역(ROI) 위치 및 검사 지연시간(Scan delay time) 변경을 통하여 뇌혈관의 조영증강 최적화를 위한 검사방법을 알아보고자 하였다. 2022년 9월부터 2023년 2월까지 본원 응급실에 내원하여 Brain CTA 검사를 시행한 환자 80명을 대상으로 질환이 없는 대조군 그룹 10명을 C3~4 level에 ROI를 설정하고 육안으로 총경동맥(Common carotid artery)에 조영증강이 되는 즉시 6초 delay 후 검사를 시행하였고, 출혈성 뇌졸중 실험군 A그룹 40명은 대조군과 같은 검사방법으로 설정하고 10명씩 A-0; 6초, A-1; 8초, A-2; 10초, A-3; 12초 delay 후 검사를 시행하였으며, 출혈성 뇌졸중 실험군 B그룹 30명은 대뇌동맥고리(Circle of willis) level에 ROI를 설정하고 10명씩 중대뇌동맥(Middle cerebral artery; MCA)에 조영증강이 되는 즉시 B-1; 2초, B-2; 4초, B-3; 6초 delay 후 검사를 시행하였다. 평가방법으로는 대조군 그룹과 실험군 A, B그룹의 내경동맥(Internal carotid artery), MCA, 상시상정맥동(Superior sagittal sinus; SSS), 내경정맥(Internal jugular vein)의 조영증강 정도(Mean HU)값과 백분율 값을 구하여 비교 분석한 정량적 평가와 재구성 영상을 통한 정성적 평가, 그리고 독립표본 t-검정을 이용한 유의성 평가를 진행하였다. 정량적 평가 결과 실험군 그룹에서 MCA의 Mean HU값은 대조군 그룹의 369HU보다 낮게 측정되었지만, 전체적으로 300HU에 근접한 값으로 나타났다. MCA vs SSS 백분율 값에서 실험군 B-2 그룹이 0.7%로 대조군 그룹과 가장 근접한 값으로 나타났다. 정성적 평가로 재구성 영상을 통한 Blind test 결과 대조군 그룹이 16점으로 가장 높았으며, 실험군에서는 B-2 그룹이 15점으로 가장 높았다. 독립표본 t-검정을 통한 유의성 평가 결과 대조군 그룹과 실험군 B-2 그룹의 p-value는 0.408로 유의한 차이가 없는 것으로 평가되었고, 그 외 실험군 그룹에서는 유의한 차이가 있는 것으로 평가되었다. 질환이 없는 대조군 그룹과 출혈성 뇌졸중이 있는 실험군 A, B 그룹을 ROI 위치와 Scan delay time을 변경하여 시행한 검사를 분석한 결과 대뇌동맥고리 level에 ROI를 설정하고, MCA에 조영증강이 되는 즉시 4초 delay 후 검사하는 방법이 출혈성 뇌졸중 환자의 Brain CTA 검사에 유용할 것으로 사료된다. During the brain computed tomography angiography (Brain CTA) test of hemorrhagic stroke patients, we tried to find out the test method for optimizing contrast enhancement of cerebrovascular vessels by changing the location of the region of interest (ROI) and scan delay time. From September 2022 to February 2023, 80 patients who visited the emergency room and performed a Brain CTA test were tested, and 10 people in control group without disease were ROI set at C3 to C4 level and performed a test by 6-second delay scan as soon as contrast enhancement was performed on common carotid artery (CCA) with the naked eye. 40 people in the hemorrhagic stroke experiment group A setting the same test method as the control group were tested after A-0; 6 second, A-1; 8 second, A-2; 10 second, A-3; 12-second delay for 10 people each, and 30 people in experiment group B setting ROI at circle of willis level and as soon as contrast enhancement was performed in the middle cerebral artery (MCA) were tested after B-1; 2 second, B-2; 4 second, B-3; 6-second delay for 10 people each. The evaluation methods include quantitative evaluation that compares and analyzes the mean HU values and percentage values of internal carotid artery (ICA), MCA, superior sagittal sinus (SSS), and internal jugular vein (IJV) of the control group and experimental groups A and B, qualitative evaluation through reconstructed images, and significance evaluation was conducted using an independent sample t-test. As a result of the quantitative evaluation, the mean HU value of MCA in the experimental group was measured lower than that of the control group, 369 HU, but was generally close to 300 HU. In the MCA vs SSS percentage value, the experimental group B-2 was 0.7%, the closest value to the control group. As a result of the blind test through reconstructed images as a qualitative evaluation, the control group scored the highest with 16 points, and in the experimental group B-2 scored the highest with 15 points. As a result of significance evaluation through an independent sample t-test, the p-value of the control group and the experimental group B-2 was 0.408, which was evaluated as having no significant difference, and other experimental groups were evaluated that there was a significant difference. As a result of analyzing the test performed by changing the ROI position and scan delay time of control and experimental groups A and B, setting the ROI at the circle of willis level and testing after 4-second delay as soon as contrast enhancement is made in MCA will be useful for Brain CTA test in hemorrhagic stroke patients.

      • KCI우수등재

        국제이전가격결정에 있어서 비시가기준의 선택에 따른 다국적기업들의 특징변수

        나영(Young Na),김중식(Jung Sik Kim),이정기(Jung Ki Lee),이선표(Seon Pyo Lee) 한국경영학회 1998 經營學硏究 Vol.27 No.5

        This research examines the influence of environmental and firm-specific variables on the selection of international transfer pricing strategies. The primary data for this research were obtained from 141 multinational enterprises by means of a questionnaire Survey. Responses to the questions were analyzed by performing a factor analysis and by constructing a PROBIT model. The findings suggest that taxation factors and a firm size are significantly critical determinants in the selection of international transfer pricing strategies by multinational enterprises. Accordingly, the findings of this research would be useful for real-world practitioners on business in multinational enterprises who may be interested in identifying critical variables for designing a transfer pricing strategy.

      • KCI등재

        우리나라와 중국의 관세법제의 비교연구

        라공우(Kong-Woo La),강진욱(Jin-Wook Kang),이선표(Seon-Pyo Lee) 한국관세학회 2011 관세학회지 Vol.12 No.1

        China Customs has been amended in many parts of the various rules and regulations. This is to meet the requirements of international practice and WTO. China Customs law still have many difficulties by various legal systems, complexity, etc. In this study, Korea and China's tariff laws, then the results were compared. First, legal system is still not systematic, so much confusion and confusion could lead to. Second, China's customs laws a has been adopted in pre-tax system for the export products instead of refund system, temporary suspension of tax savings have conservation measures a mandatory tax. Third, China-specific, as previously mentioned in the sidebar, deunggisuchaek and haeksodan including a requirement for certification and export payment is used. In the future, systematic research is needed to gather information, and regulations of China Customs, the systematic and comprehensive cleanup is required.

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