http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 신태욱(Tae-Wook Shin) (검색결과 4 건)
- 무료
- 기관 내 무료
- 유료
-
신태욱(Tae-Wook Shin) 한국관세학회 2017 관세학회지 Vol.18 No.2
The 4<SUP>th</SUP> customs valuation method is much more applied for the related transaction of multinational enterprises than other customs method. This method usually results into a big amount of duty imposition. because of the present calculation method of the ratio of the same class or kind for the usual general expenses and profit that is a main component of the 4<SUP>th</SUP> method. This study mainly tries to suggest a new method which reform this application method of a ratio of the same class or kind with the Global Formulary Apportionment. The GFA is main discussed in the area of internal revenue tax and applied in some countries, however, can be applied for the customs valuation either. The WTO customs valuation agreement is based on the Arm’s Length Principle and the GFA is based on the Unitary Taxation Principle for the MNE’s transactions. Therefore, we need to check how the GFA can harmonize with the WTO valuation agreement and the current Korea Customs Law. This study shows how an usual general expenses and profit of the 4<SUP>th</SUP> customs valuation method can be obtained and how the GFA can be harmonized with a current legal frame of the customs valuation. This reform with the GFA will give a predictability on the duty amount to a dutypayer and reduce the time and efforts of customs authority for examination of MNE transfer prices. This also can be a good measure for the MNE’s tax and duties evasion. In this regard, this study introduces a new perspective on the application of the WTO customs valuation agreement.
-
심태섭,김선학,신태욱,성경화 朝鮮大學校 建設技術硏究所 2003 建設技術硏究 Vol.23 No.1
In this study, the behavior analysis of the soft ground is carried out by CRISP 4.02, finite element program using Modified Cam-Clay Model. The used values of the initial parameters were assumed rationally to represent the initial conditions of the ground. In order to analyze the behavior aspect of the soft ground, theory formula, field measure data, and finite element analysis were respectively compared. The result of the present finite element analysis were overestimated in comparison with field measure data. However, field measure data was overestimated in comparison with FEM concerning excess pore water pressure because of the efficiency degree of drain materials and decrease of permeability in the process of consolidation. Both the results of FEM and estimated values by hyperbolic mode1 were overestimated in comparison with field measure, data concerning settlement after three step embankment, but the results of FEM in comparison with estimated values by hyperbolic model were closer field measure data. Therefore, FEM under the careful laboratory tests is recommended as a future research concerning behavior aspect soft ground.
-
심태섭,김선학,신태욱,이광모 朝鮮大學校 建設技術硏究所 2004 建設技術硏究 Vol.24 No.2
This study manufactured model slope in soil. When it is rainfall. It experimented weathered granite soil to be distributed in korea mostly as dividing into two soil sample SP, SM, Moreover, inclination of slope(1:1~1:2) and rainfall strength (50~150mm/hr) divided into five step and it observed seepage behavior of slope according to inclination of slope and rainfall strength. It has manufactured six pore water pressure cells in the lower end of model soil box for measuring pore water pressure to be most important factor of slope failure and analyzed change of pore water pressure according to location of slope when rainfall is continued. Change of saturation depth according to experiment condition is measured through the whole soil box by eyes. In result, in case of being in different rainfall strength in sample inclination. The higher rainfall strength rises, The faster seepage of rain progresses. If angle become gentle from 1:1 to 1:2, The seepage velocity increase, too. If compared theoretical number to calculate by ◁수식 삽입▷ (원문을 참조하세요), that Lumb propose with seepage depth to be measured through indoor model test. As a result, Seepage velocity to measure actually is faster than seepage velocity by formula for Lumb to propose If angle become steep, If shows a tendency for pore water pressure to increase in slope angle from 1:22 to 1:1.5. But in angle from 1:1.5 to 1:1, If angle become steep, It shows a tendency for pore water pressure to decrease gradually as standardizing slope angle 1:1.5, According to rainfall strength increases from 50mm/hr to 150mm/hr. Pore water pressure increases in proportion to rainfall strength.es with the much increase of the pore water pressure.
-
심태섭,김선학,신태욱,최용준 朝鮮大學校 建設技術硏究所 2004 建設技術硏究 Vol.24 No.2
Granite weathered soil obtained from the cutting slope is divided into two sample materials of SM and SP on the basis of the Unified Soil Classification System (USCS), manufactured the model slope consisting of these, and the pore water pressure and the depth of seepage according to the inclination of the slope and the precipitation strength are measured. From the result of the experiment, the pore water pressure is increased in proportion to the precipitation strength, which is proportionally increased to the inclination of the slope and tends to be decreased when it meets the steep slope of more than 1:1.5. The speed of seepage to the slope in accordance with the precipitation is turned out fast when the inclination of the slope is gentle; according to the result of the Lumbs suggested formula, the actual speed of seepage is faster than the theoretical speed. The shear strength within the slope is decreased as the precipitation strength increases, and since it shows the minimum value at the inclination of the slope in 1:1.5, it can be said that the shear strength declines due to the' increase of the pore water pressure within the slope. Also the slope consisting of SP is faster in the seepage compared to that of SM: and the likelihood of the slope failure is a lot bigger as the shear strength greatly declines with the much increase of the pore water pressure.
연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
