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최덕규,박차훈,김태선 경운대학교 산업기술연구소 2002 産業技術硏究論文誌 Vol.5 No.1(B)
At the present time, the LCD (liquid crystal display) not only emitsless radiation and consumes less power, it also takes up less space allowing for a more comfortable work environment. This paper looks into characteristics of LCD's CCT. We propose the LUT (look-up table) which adjust the three primary colors'digital input value, for maintaining the fixed value of correlated color temperature. LCD's CCT is maintaining about 6500 K, which is the standard CCT of display systems. Moreover it is the same as the former LCD's luminance that LCD's with using the LUT. In addition, we confirm that the color reproducibility of LCD using the proposed LUT become much accurate than a conventional LCD.
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崔德圭 東亞大學校 大學院 1986 大學院論文集 Vol.11 No.-
In a replacement-cost accounting model. changes in the replacement cost of assets held during a period are viewed by some as holding gains and losses which are includable in income for the period or adjustment of capital maintenance. The academic literatures provide two alternative arguments in support of the holding gains treatment. One argument is that replacement cost changes represent "cost saving", ; the other argument is that replacement-cost changes may be used "surrogates" or changes in net realizable value of discounted present value. In this paper. I try to examine these two opinions. I conclude that any one can't be acceptable, because all of treatments are not fully reasonable and relevant for each information needs. so the replacement cost accounting models can be illustrated as following matrix. ────────────────────────────────── state holding gains ─────────────────────────── monetary holding gains realholding gains ────────────────────────────────── Realized holding gains ① ③ ────────────────────────────────── unrealized holding gains ② ④ ────────────────────────────────── total ⑤ ⑤ ────────────────────────────────── Edwards and Bell model is one that all of the monetary holding gains and real holding gains belong to the income for the period. Historical cost accounting model treats the realized holding gains as a income. Physical capital maintenance supporters argue all of the holding gains as capital adjustments. Earning power income(EPI) is a accounting model that uses the income of the real holding gains only. FASB supports EPI. In these replacement-cost accounting model. I suppose that EPI is the most acceptable one.
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전면 스피커 반사판을 이용한 텔레비젼 스테레오 음상 확장
崔德圭,韓纘豪,任成雲 경일대학교 2001 論文集 Vol.17 No.-
Sound image expansion and distance are important elements of increasing the feeling of realism and spatial impression in music, sound track or television. In television stereo system, to produce the sound image for spatial impression is too difficult because of the narrow distance between two speakers. A method of widening the sound image using precedence effect was introduced but it did not work effectively in low frequency band. In this paper, we propose a new method to produce an expanded sound image in full band of audio frequency in television stereo system. In this method, a lower frequency band sound is expanded by phase inversion and a higher frequency band sound is expanded by reflection. In simulation and experiment, the proposed system guarantees useful effect of sound image expansion in television stereo system.
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최덕규 경운대학교 산업기술연구소 2001 産業技術硏究論文誌 Vol.3 No.2(A)
Recently, PC monitor users have been replacing cathode ray tubes (CRT) with liquid crystal displays (LCD). But the chromaticity of the primaries are dependent on RGB input signals. And the colorimetry of LCD changes with gray scale and has a poor performance in color reproduction. In this paper we propose the enhanced algorithm of color reproduction considering color leakage error and black subpixel error in LCD. In order to test performance of this algorithm we use the colors of Macbeth colorcheck. As a result of experiments, it was confirmed that the color difference of the LCD using the proposed algorithm was considerably reduced.
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崔德圭,盧賢燮 동아대학교 경영대학 2001 經營硏究 Vol.- No.14
The purpose of this study is to review an overview of the current tax system for real estate and provide the directions for developing tax system for real estate in Korea. The taxation of acquisition of real estate are Acquisition Tax, Registration Tax, Inheritance Tax and Gift Tax, Value Added Tax, Stamp Tax and License Tax. The taxation of holding real estate are Property Tax, Aggregate Land Tax, Urban Planning Tax, Community Facility Tax, Income Tax, Corporation Tax, Value Added Tax, Farmland Tax, Asset Revaluation Tax, Business Place Tax, and Inhabitant Tax. And the taxation of selling real estate are Income Tax, Corporation Tax, Value Added Tax, Stamp Tax, Inhabitant Tax and Special Tax for Rural Development. The goals of developing tax system for real estate are to enhance economic justice and facilitate the sound development of the national economy. The property tax system will be renewed by reinforcing taxation on real estate holdings. This includes; a progressive aggregate land tax consolidating the property tax on land; a ceiling on ownership of residential land. In addition the scope of tax preferences on capital gains from real estate transfers will be sharply narrowed. In an effort to broaden tax bases, the government also curtailed tax exemptions and reductions.
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