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A Wide-Range Locking Multi-Phase Delay Locked Loop
In this thesis, a 40-to-700MHz locking multi-phase DLL, an analysis and design methodology of resistor-based phase error averaging for multiphase generation, and a 110MHz-to-1.4GHz locking 40-phase all-digital DLL are proposed. Firstly, a delay matrix and a gradual switching of shunt capacitors are proposed for wide-range-locking multi-phase DLL. With a two-dimensional structure, the delay matrix achieves multiphase generation at high-frequency. The delay matrix employs a novel resistor network to improve the phase linearity by error averaging. For the wide-frequency-range lock, shunt capacitors in delay cells are gradually switched by a bias control scheme. The DLL was implemented in a 0.13??m CMOS process. Monotonous 40 phases were achieved in a lock range of 40MHz to 700MHz. measured INL was 1.1LSB and DNL was 0.47LSB. The peak-to-peak jitter was 12ps, and power consumption was 43mW at the supply voltage of 1.2V. Secondly, a quantitative analysis and design methodology of resistor-based phase error averaging scheme for precise multiphase generation are performed. By taking the signal transition time into account, the analysis leads a different result from those of previously reported analyses which commonly state that more averaging achieves better linearity. The developed model shows a good agreement with a Monte-Carlo circuit simulation. A test PLL with a 32-phase two-dimensional ring VCO, implemented in a 0.18??m CMOS, generates monotonous 32 phases, showing an INL of +0.27/-1.0LSB and a DNL of +0.37/-0.27LSB at 1.2GHz, and an INL of +0.23/-1.57LSB and a DNL of +0.44/-0.44LSB at 1.6GHz. Finally, an all-digital DLL is designed to generate low jittery 40 phases in a continuous lock range of 110MHz-to-1.4GHz. The DLL is driven by dual loops ?V one for phase lock and the other for offset calibration. The two loops are updated by a chopping PD which adaptively extracts valid information for each loop, one at a time. For the optimal 1b delay resolution in the entire lock range, a piecewise profiling of delay line is also proposed. The DLL, fabricated in a 0.13??m CMOS, reveals the best linearity performance compared with previously reported works, showing a DNL of less than 0.3LSB and a INL of less than 0.8LSB in the entire lock range up to 1.4GHz. With the piecewise-fitted delay line, the amount of peak-to-peak and rms jitters induced by DLL operation is controlled to be less than 0.825-percent and 0.2-percent of the clock period, respectively. Power consumption was 74.4mW at the supply voltage of 1.2V.
Novel medicine and therapeutic effect for endometriosis using a mouse development model
김영상 차의과학대학교 일반대학원 2021 국내박사
Endometriosis is often seen as a reproductive disease. It can impact reproductive organ of women, causing pelvic pain and subfertility. Current therapeutic medicines for endometriosis cannot be administered during ART because they have a bad influence on pregnancy. In this study, we made an animal model of endometriosis and evaluated therapeutic effect of progestin (Dienogest), dopamine agonist (Cabergoline) and combined (Dienogest + Cabergoline). We prepared the animal model of endometriosis with C57BL mouse as recipient and ICR mouse as donor after surgical ovariectomy. Both donor and recipient mice were induced with estrogen priming. At 19 days after priming, endometrial fragment tissue extracted from the donor mouse was injected to the pelvic cavity of the recipient mouse. Mouse model of endometriosis was then treated with a single drug (Dienogest, Cabergoline) or combined drugs (Dienogest + Cabergoline) for 14 days. Immunohistological study was then performed to analyze inflammatory lesions of recipient mouse. RT-PCR and western blot were also performed to determine levels of genes and proteins in inflammatory lesions for the recovery of endometriosis. Histologic staining images showed that all medication groups clearly decreased inflammatory phenotype in uterus, peritoneum, and intestine. Immunohistological study also showed that ER alpha showed stronger signals while ER beta and NGF showed weaker staining in single and combined medication groups. RT-PCR for gene expression analysis showed that ER beta, CCL2, CCL5, and IL6 showed decreased expression in all medication groups, and combined medication group was more decreased than single medication groups. Western blot for Protein expression showed that ER beta, NGF, and CD61 levels were decreased in all medication groups, and combined medication group was more decreased than single medication groups. We established a mouse model mimicking human endometriosis. Cabergoline had similar therapeutic effect to Dienogest, could be used as an alternative of Dienogest during ART for patients with infertility, and combined medication has a synergic effect on endometriosis treatment compared to single medication.
현재 SOAP, WSDL, UDDI 등의 여러 개방형 웹서비스 표준들이 구성되어 있지만 표준화가 완료되지 않은 WSFL, WSCL, XLANG, WSCI, BPEL4WS등 여러 가지 비즈니스 프로세스가 제안되어있다. 이중 최근에 제안된 BPEL4WS는 EAI시장을 웹서비스 기술기반으로 업그레이드 시키고 대중화시킬 차세대 기술로 주목받고 있다. 기존에는 기업간 시스템을 통합하기 위해 기업간의 공통된 플렛폼을 개발하여 사용하였다 그러나 본 논문에서는 상이한 다수의 웹서비스를 연결하여 복합적인 서비스를 제공하는 WSDL이 기반인 BPEL4WS을 사용하여 구매프로 세스를 설계하였다. 설계를 하기위해 현재 웹을 이용하여 B2B 사업을 하고 있는 업체를 선정하고 그 업체의 구매프로세스를 분석하였다. 분석한 프로세스를 기반으로 설비업체와 자재업체, 온라인대리점, 운송업체, 은행을 고려한 구매프로세스를 새롭게 설계하였다. 설계한 프로세스로 설비업체와 자재업체 사이에서 중계 역할을 하는 온라인대리점을 중점으로 하여 구매주문프로세스, 납품프로세스, 결제프로세스로 세부적으로 나누어 웹서비스를 WSDL로 정의하고 BPEL4WS을 적용하여 설계하였다. 그리고, 온라인대리점이 자재업체에서 등록한 웹서비스의 정의를 이용하여 자재업체와 연결되는 것을 보여줌으로써 주변 협력업체와 거래를 할 수 있도록 하였다. The appearance of XML enables to transmit structured data and its representation in web environments. Currently WSFL, WSCL, XLANG, WSCl and BPEL4WS have been proposed as business definition languages used in web services even though various open structured web service standards such as SOAP, WDSL and UDDI etc. have been composed. Among them, BPEL4WS has been noticed for the next generation technology in that this language is able to upgrade and popularize the EAI market. This dissertation proposes a purchase process designed by BPEL4WS which provides complex services through interlinking multiple web services. For the design, construction companies and utilities suppliers which transact B2B business through web services are chosen and their business processes are analyzed. Based on the analyzed processes, a new purchase process in an on-line mall are proposed including construction enterprises, utilities suppliers, transportation enterprises, and banks. In the designed process web services are defined by WSDL, and purchase ordering process, supply process and account process are defined by BPEL4WS. In this model, other partners which want to transact business with utilities suppliers through the on-line mall can connect with them using web services definitions registered in the UDDI directory.
소프트웨어의 중요성이 모든 곳에서 높아져가고 있는 상황에서 소프트웨어 기업들의 개발인력 및 경영 성과 등에 관한 연구들이 많이 수행되어 왔으나 소프트웨어 기업들의 발전의 원천인 전유성에 관한 연구는 부족한 실정이다. 따라서 본 연구는 기업들이 자신들의 연구개발 활동에 대한 이익을 확보하고 확보한 이익을 연구개발 활동에 투입해서 후속 연구개발 활동을 지속 가능하게 하는 메커니즘을 통해 혁신적 소프트웨어 제품 및 서비스를 개발하고 결과적으로 소프트웨어 기업을 발전시키는 연구개발 활동 전유성에 대해 시사점을 제공하고자 한다. 조사 분석을 위하여 소프트웨어 기업을 대상으로 실시한 설문조사 응답 데이터를 통계적으로 분석하여 연구의 목적을 달성하고자 하였으며 특허정보검색서비스(KIPRIS)에 등록되어있는 설문응답 기업들의 특허자료를 이용하여 소프트웨어 기업의 특허 패턴을 분석하여 소프트웨어 특허들의 특성을 규명하였다. 주요 연구 결과는 다음과 같다. 첫째, 소프트웨어 기업의 특허들은 대부분이 기술특허로써 소프트웨어 특허의 특성이 아닌 하드웨어 특허의 특성을 가지고 있었다. 둘째, 총직원수 대비 연구개발 인력 비중이 소프트웨어 전유성에 유의한 영향을 주는 것으로 나타났다. 셋째, 소프트웨어 전유성은 소프트웨어 매출액에 유의한 영향을 주지 못하는 것으로 나타났다. 넷째, 총직원수 대비 연구개발 인력 비중과 개발한 소프트웨어의 품질 및 기술수준은 소프트웨어 매출액에 유의한 영향을 주는 것으로 In the situation where the importance of software is increasing everywhere, many studies have been conducted related to the development of human resources and business performance by software companies, but studies related to the exclusivity which is the source of development of software companies are insufficient. Therefore, this study aims to provide the implications on the exclusivity of research development activities that can advance the software companies by securing the profit on their research development activities and the development of innovative software products and services through the mechanism that enables sustainable future research development activities by reinvesting such profits into the research development activities. For the survey analysis, the survey response data targeting the software companies were statistically analyzed to achieve the goal of the study and using the patent materials of survey response companies registered in Korea Industrial Property Rights Information Service(KIPRIS), the patent patterns of software companies were analyzed to identify the characteristics of software patents. The main study results are as follows. First, the most of patents of software companies were technology patents without the characteristics of software patent and had the characteristics of the hardware patent. Second, the ratio of research and development personnel compared to the total number of employees was shown to cause a significant influence on the exclusivity of the software. Third, the exclusivity of the software has not shown to cause a significant influence on the sales of the software. Fourth, the ratio of the research and development personnel compared to the total number of employees and the quality and technology level of developed software were shown to cause a significant influence on the sales of the software.
Since all trading transactions accompany foreign exchange transaction, it is very important to establish sound international trading transaction system and it is a task to achieve as well. In this study, I would like to discuss the principal foreign exchange transaction and legal system in order to prevent foreign exchange related crimes, since foreign exchange related crimes are not being reduced, even though liberalization of foreign exchange and globalization are on their way. And also I would like to analyze and review the relations between the current Internal Tax Law, Customs Law and Foreign Exchange Law in order to find out problems, so that I would make some proposals to solve those problems. Foreign Exchange Transaction Law regulates Foreign Exchange Transaction involved in Current Transaction, it includes sales of goods such as Import and Export and Service Transaction such as Travel, Transportation, Insurance, Telecommunication, Patent, Service, Donation etc. and Income Transfer Transaction such as Wages, Pay, Investment Income, Interest etc. Also Foreign Exchange Transaction Law regulates Capital Transaction, such as Investment and Capital (Deposit, Loan, Guarantee, Lease, Stock, Bond, Derivative, Real Estate, Foreign Direct Investment etc.) We can summarize the motives for Foreign Exchange Transaction, Transfer Price and Taxable Price as follows. 1) To Maximize profit, by moving profit from high tax country to low tax country and reducing tax burden, considering differences of corporate tax rate and duty rate etc. between countries, 2) To forge Transfer Price in order to avoid foreign exchange control or to drain foreign exchange, 3) To make its subsidiary competitive in the market, by lowering price of parts or raw materials to below cost, 4) To maintain common price policy between related parties, 5) To provide financial support to subsidiary, by sharing specific costs such as opening costs between related parties, 6) To transfer income by making use of changes, such as inflation, interest rates, exchange rates The reason why International Transaction between related parties is very important is that it is easy to manipulate price and it has clear object than that of independent parties. Price manipulation between multinational companies gives some effect to Internal Tax Law, like Corporate Tax, and Customs Law, and may lead to foreign exchange drain. That’s why International Tax Law and Customs Law regulate related parties transactions especially. Multinational company can avoid Internal Tax by manipulating Transfer Price such as Low Price Sales (Export) and High Price Purchase (Import). Low Price Purchase (Import) can avoid duty so Customs Service would enforce control on Low Price Purchase, while National Tax Service enforces tax control on companies doing Low Price Sales and High Price Purchase. At the same times both Customs Services and National Tax Services are doing control on Transfer Price regarding Low Price Sales and High Price Purchase to prevent foreign exchange drain. Tax Authorities in each country should co-operate each other since tax avoidance in a certain country for multinational company has something to do with other country so Tax Authority in one country alone can not do everything to prevent tax avoidance. Company should use "the best practice "and "Pre-agreement of Transfer Price "system to make the reasonable price. In order to secure finance income of government through proper taxation and to maintain Harmonization with International Standard, there are lots of studies to be done on International Tax Law and Customs Law with regard to Transfer Price. To do so we have to do reorganization of laws, organization improvement, co-operation between related departments, specialization of duty evaluation staffs, voluntarily law-compliance of tax payer. As a result we can have duty in time, protect domestic industry, protect rights and interests of tax payer so that we can improve the overall system and make evaluation system which can lead close information exchange between related parties such as National Tax Services, Customs Services, Bank Associations, which make tax payer to make a sincere declaration on price in order to perform fair taxation. Furthermore there will be study like harmonization of International Tax Law into Domestic Tax Law. 무역거래는 반드시 외환거래를 수반하게 되므로 건전한 무역거래 질서의 확립은 무역거래의 중요한 요소이며 과제이다. 본 연구에서는 외환자유화 국제화가 지속적으로 진행되고 있는데도 외환사범이 줄지 않고 있어 주요 외환거래 내용 및 법적 체계를 이해하여 외환사범을 사전예방 할 목적과 외환거래를 통한 이전가격 과세제도의 내용 중 현행 내국세법 및 관세법, 외환거래법 과의 상호관계를 분석하여 검토한 후 이에 따른 문제점을 파악하여 그 대안을 제시하고자 했다. 외환거래법 주요내용은 경상거래 즉 무역거래 수입 및 수출의 자금거래와 무역외거래 서비스거래 (여행 ,운수, 보험, 통신, 특허, 기타용역, 증여등 )와 소득이전(급료 임금 투자소득,이자등)거래로 나눌 수 있고 자본거래는 투자 및 자본(예금,차입,보증,임대차,증권,채권,파생상품,부동산,해외직접투자등)으로 분류 할 수 있다. 외환거래, 이전가격, 과세가격의 발생요인을 다국적 기업을 기준으로 요약하면 ①법인세율, 관세율 등의 차이를 고려하여 고세율 국가에서 저세율 국가로 이윤을 이전시켜 조세부담을 최소화함으로써 이윤을 극대화를 도모하는 것이거나 ②외환통제를 회피하거나 외환을 유출할 목적으로 이전가격을 조작하거나 ③특정자회사에 대한 부품, 원재료등의 공급가격을 원가이하로 낮추어 자회사의 제품가격을 인하시킴으로써 자회사의 경쟁 대상업체를 약화시키거나 ④기업그룹 전체의 가격을 통일시키기 위한 것 이거나 ⑤신설기업의 개업비등을 모회사 또는 관련회사가 부담함으로써 신설기업의 재정 운영을 용이하게 지원하거나 ⑥그 밖의 환경변화의 인플레이션 이자율 환율등을 이용하혀 소득을 이전하는 경우가 있다. 특수관계자 간의 국제거래를 조세법에서 특별히 취급하는 이유는 독립 당사자 간의 거래보다는 가격조작이 용이하고 목적이 뚜렷하다는 점이다. 다국적 기업 간의 가격조작을 어떻게 하느냐에 따라 법인세 등 내국세와 관세에 영향을 끼치게 되며, 외환유출도 수반하게 되어 현행 국제조세조정에 관한 법률과 관세법 등에서 독립 당사자간의 국제거래와 구분하여 특별히 취급하고 있다. 다국적 기업이 이전가격을 조작하여 조세를 회피하는 방법으로는 저가매출(수출). 고가매입(수입)을 통한 조세회피가 있을 수 있는데 이전가격을 통한 저가매입(수입)의 경우에는 관세의 부담을 줄이는 문제가 발생하므로 관세청은 저가매입에 대한 세무관리를 강화하고 있는 반면에 국세청은 저가매출, 고가매입으로 거래하는 기업에 대하여 세무관리를 강화하고 있다. 동시에 양 기관은 저가매출 및 고가매입에 대한 이전가격 조사를 강화하여 외환유출 방지에도 최대의 역점을 두고 있다. 이에 대한 대응방안으로 재정당국은 다국적기업의 어떤 국가에서의 조세회피는 타 국가와 밀접한 관련성을 가지고 있기 때문에 특정국가 만이 노력으로 이를 방지하는 데에는 한계가 있으므로, 국제적인 협력이 필요하며 기업에서는 특수관계거래에 있어 정상가격을 산출하기위한 최적의방법원칙 활용과 이전가격사전합의제도를 활용하는 것이 바람직하다. 또한 이전가격세에 대한 국조법과 관세법의 과세가격의 산정기준의 적정한 과세를 통한 재정수입 확보, 국제표준과의 조화도모 등의 목표달성을 위해 아직도 연구발전 될 부분들이 많이 있는바, 법규의 재정비, 담당조직의 개선 및 관련 부처와의 협조관계 강화, 관세평가 인력의 전문성 확보, 납세의무자의 자발적인 법규준수 유도 등을 통하여 관세를 적기 확보하고 국내 산업을 보호하며 납세의무자의 권익보호를 위해 평가 관련 제반사항 및 외환거래를 계도 및 선도 홍보하고, 평가 전산 시스템을 구축하여 수출입 유관기관 단체, 국세청, 관세청, 은행 연합회 등과 긴밀한 정보교환으로 납세의무자가 거래가격을 성실신고토록 유도함으로써 공평과세를 실현시키고 나아가 국제조세협약등 국제조세에 규정을 국내제도와 일치시키는 연구과제가 있다.
합작법인 설립에 의한 국내발전기업의 해외 바이오매스 플랜트 사업진출 방안
김영상 한양대학교 공학대학원 2011 국내석사
국내 전력수요 둔화에 따라 최근 발전회사들은 지속가능한 성장 동력을 확보하고자 민간 건설사와의 제휴를 통해 사업다각화를 추진하고 있다. 국내 발전회사중의 하나인 동서발전은 불과 2년 전만해도 해외사업 실적이 전무하였으나 공격적 경영으로 해외사업 부문에서만 2010년 178억 원의 매출을 올리는 등 괄목할만한 성과를 달성하였다. 그러나 고성장 지속세가 계속되고 있는 해외 발전플랜트 시장에서 지금과 같은 시운전 및 발전설비 운영위주의 저수익 사업구조로는 지속성장의 한계에 봉착할 가능성이 있다. 따라서 본 연구에서는 국내 발전회사중 하나인 동서발전이 합작법인 설립을 통한 해외 바이오매스 플랜트 사업진출 방안에 대해 연구하였다. 이를 위해 합작법인의 특징을 조사하여 성공적인 합작투자를 위한 사업파트너 선정 및 합작법인 구성, 참여기업별 역할 및 지분참여비율을 도출하였으며, 후쿠시마 원전사고 이후 세계 에너지 비중 변화, 신재생 에너지 시장규모 및 성장전망 등을 고려하여 사업대상 분야를 선정하였다. 또한 신재생 활성화에 대한 정부정책, 신재생에너지 비중 등을 고려하여 유럽연합을 사업진출 대상지역으로 선정하였다.
韓國 敎會財産管理에 관한 硏究 : 不動産管理合理化方案을 中心으로
This thesis aims to study the research of required reform measure to increase the efficiency and utility in managing church property in accordance with changing the national policy while Korean churches have been growing on revival and increasing church property. This thesis regards the rationalization of managing the property centered real estate and personal effects as the extent and construction of this study because church property mainly consists of christians offerings and their donations. This study centered the property management and the executive administration of the maintenance foundation for Korean Methodist Church which has one of the longest traditions and the most church numbers and church members among Korean churches. And this thesis described its character peculiarity and actuality in managing church property and then presented problems and reform measure in managing it and finally presented the effective measure in managing church property; 1. Presented the effective measure in dealing wlth account-book as controlling cash. 2. researched the tax problems in managing real estate and profit business and presented the counter-measure about them. 3. presented the official execution and the reform measure of problems of administration in maintenance of the church legal holding body. 4. This study presented all the law and the court cases centered by the previous instances which can be occurred problems in managing church property as follows; 1) explanation of tax regulations regarding managing church property and presented the counter-measures of them. 2) explanation of building permit law and the concerned regulations in managing church property and presented the counter-measures of them. 3) illustrated the court cases regarding church property and legal holding bodies in managing church property. 4) presented the various questionaries which can be problems in managing of the legal holding bodies. 5) collected the regulations dealing with legal holding bodies. (1) regulations of establishment and supervision of nonprofit legal holding bodies under the jurisdiction of the Ministry of Culture and Public information. (2) the standard articles of association of corporate juridical person. (3) the standard articles of association of a legal holding body. All the above regulations and court cases are absolutely needed for knowledge in management of church property so these were prented therefore.