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조국진 京機大學校 附設 觀光開發硏究所 1990 觀光硏究論集 Vol.7 No.-
Though the tourist lodging business of Korea has externally seemed to grow, it has still much opints at issue internally to inspire with the will to do business enough to contribute to improvement of balance of international payments through accomplishment of managerial results. Therefore, the purpose of this thesis is to grope for various plans for accomplishment of managerial goal, presenting systematical, supplementary points in order to make hotel grow more and more as a enterprise by making a statement of theory and reality in various aspects through investigating, on the whole, the tax conditions which the tourist lodging business is under and looking straight at controversial point of present hotel tax system. In this poinst of view, this thesis is developed, laying stress the contents concerning tax system of the tourist lodging business inorder to contribute continuously to accomplishment of future oriente managerial goal through considering tax problems which at present the tourist lodging business has. First, it is requested that special depreciation cost concerning facilities of the tourist lodging business should be applied and come into force. Second, it is needed that calculation of lossing money and tax deduction of reserve fund for technical development of the tourist lodging business should be extensively applied and come into force Third, calculation of lossing money of reserve fund to fund overseas markets should be extensively applied and carried out Fourth, industrial rate of accounting subject in calculating lossing money should be applied and carried out extensively. Fifth, calculating lossing money of special repairing expenses should be extensively applied. When the contents in tax system as above are supplemented, the tourist lodging business of Korea is planned through strengthening of overseas competitive power and utility of staying places of foreign tourists, so it is considered that it will not only contribute obtaining of foreign money and improvement of balance of international payments but also promote development of the tourist lodging business.
조국진,박진수,Cho, Kook-Jin,Park, Jin-Soo 한국전기화학회 2016 한국전기화학회지 Vol.19 No.1
바나듐 레독스 흐름 전지는 서로 다른 산화수를 가지는 이온의 산화 환원 반응을 이용하여 전기에너지와 화학에너지를 상호 변환하여 충전 및 방전하는 원리의 에너지 변환 장치로, 구동 중요 요소로는 전극, 전해액, 이온교환막이 있다. 여기서 이온교환막은 산화 환원 반응의 수소이온의 전달 및 전해액을 분리하는 역할을 하며, 이상적인 특징으로는 높은 내산성, 낮은 저항과 높은 수소 전도도와 낮은 바나듐 이온의 투과성과 낮은 가격이다. 최근 이러한 목표에 도달하기 위해서 이온 교환막에 대한 활발한 개발이 이루어지고 있다. 개발된 이온교환막은 여러 물성 평가를 통해 적합막인지 판별하며, 그 평가 중 장기 내구성 평가는 막대한 시간이 걸린다. 이러한 단점을 보완하고자 본 연구에서는 평가 시간이 긴 낮은 전류밀도부터 평가 시간이 짧은 고 전류밀도에서 수행한 단기 실험(총 운전시간 87.5 시간)을 통하여 하나의 식을 만들어 그 수명을 예측하였으며, 실제 장기 내구성 평가(총 예상 운전시간 2,296 시간)를 진행하여 해당 식의 오차율이 5~6%로 적용 타당성을 확인하였다. 그 결과 본 식을 통하여 수명을 예측할 경우 96.2%의 시간을 단축시킬 수 있었다. Vanadium redox flow battery (VRFB) is an energy conversion device in which charging and discharging are alternatively carried out by oxidation and reduction reactions of vanadium ions with different oxidation states. VRFB consists of electrolyte, electrode, ion-exchange membrane, etc. The role of ion-exchange membranes in VRFB separates anolyte and catholyte and provides a high conductivity to hydrogen ions. Recently much attention has been devoted to develop ideal ion-exchange membranes for VRFB. A number of developed ion-exchange membranes should be evaluated to find out ideal ion-exchange membranes for VRFB. Long-term durability test is a crucial characterization of ion-exchange membranes for commercialization, but is very time-consuming. In this study, the life time prediction protocol of ion-exchange membranes in VRFB cell tests was developed through short-term single cell performance evaluation (real total operation time, 87.5 hrs) at three different current densities. We confirmed a decrease in test time up to 96.2% of real durability tests (expected total operation time, 2,296 hrs) and 5~6% of relative error discrepancy between the predicted and the real life time in a unit cell.