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수용성 절삭유제 내에서 Saccharomyces cerevisiae와 Escherichia coli의 성장에 관한 연구
정광진,최희영,김장규,원성호,김남기 成均館大學校 科學技術硏究所 1992 論文集 Vol.43 No.2
The water-soluble cutting oil was used in the type of the mixture of additive lubricant, surfactant, etc., as the organic nutrients, with water. Therefore it was easy to be affected by microbials ; they brought the bad odor by putridity, decreased the cutting property, and destroyed the emulsion phase. In the study using cells, Saccharomyces cerevisiae and Escherichia coli, we studied the effect of concentration and dilution ratio on the growth of cells and the cell growth rate, the pH variance and the change of oil's concentration. The results obtained in this experiment were as follows : 1) The result of test dilution ratio (water:oil) vs. cell growth was that by using E. coli, the growth was better in this order in emulsion type (sample 1) 50:1 > 30:1 > 100:1, and in the soluble type (sample 2) the order was 100:1 > 50:1 > 30:1. The effect of the cutting oil's concentration on the Saccaromyces cerevisiae's was less in this order 100:1 < 50:1 < 30:1 ; the maximum growth was occurred at 100:1. 2) In sample 1 by using E, coli, pH range was changed from 9.5 to 8.0 and refractive index(the cutting oil's concentration) was changed from 1.3327 to 1.3318. And in the test using S. cerevisiae, pH range was varied from 9.5 to 6.2 and refractive index was changed from 1.3330 to 1.3310. In sample 2 by using E. coil, pH was changed to 8.9 and refractive index was changed from 1. 3315 to 1.3313 and in that of using S cerevisiae, pH was changed to 8.1 and refractive index was decreased from 1.3355 to 1.3340.
정광진 한국세법학회 2011 조세법연구 Vol.17 No.1
2010년에 선고된 법인세 관련 판결 중 판례공보에 공간된 것은 12개이다. 올해 선고된 대법원 판결은 대체로 종전 판결의 입장을 유지하거나 연장하는 내용으로 보인다. 그중 대법원 2010. 4. 29. 선고 2007두11382 판결은 소득처분에 따른 소득귀속자의 원천납세의무와 법인의 원천징수의 표리관계를 명확하게 선언한 점 및 위 소득원천징수의무의 제척기간을 원칙적으로 5년으로 제한한 점은 원천징수제도에 관한 법리를 상당히 발전시킨 판결이라고 평가된다. 그 밖에 대법원 2010. 5. 27. 선고 2010두1484 판결은 주식매입선택권 행사로 인한 비과세 특례 금액을 초과하는 소득금액에 대하여 항상 부당행위계산 부인규정을 적용하였던 확립된 과세관행이 잘못된 점을 명확하게 지적하고 비과세 특례 금액을 초과하는 소득금액에 대해서도 개별ㆍ구체적으로 부당행위계산 부인 여부를 검토해야 한다고 판단하였다. 또한 대법원 2010. 6. 24. 선고 2007두18000 판결은 접대비인지 여부에 관하여 지출경비 중 일정한 금액을 기준으로 접대비 여부를 판단하는 것은 위법하고 지출의 목적과 성격을 종합적으로 판단해야 한다고 함으로써 과세관청에게 접대비에 관한 엄격한 입증책임을 요구하였다. 위 판결들을 포함하여 올해 선고된 대법원 판결들은 과세실무에 미치는 영향이 클 것으로 예상된다. In 2010, there were 12 published decisions dealing with corporate income tax issues. Most of the Supreme Court decisions issued this year seem to maintain or extend from the past precedents. The Korean Supreme Court Case No. 2007 Du 11382 (April 29, 2010), which is one of the 12 published cases adjudicated in 2010, is noteworthy as it clarified the mutual dependence between tax withholding obligation of the beneficial owner of the income and the corporation’s tax withholding in connection with disposition of such income, and it limited in principle the statute of limitations to 5 years for the withholding tax obligation. Also, in the Korean Supreme Court Case No. 2010Du1484 (5/27/2010) involving employee stock options, the Court clearly demonstrated that the tax authority’s long standing tax practice related to stock options ― i.e., automatic application of the domestic anti avoidance rules in all cases where the income arising from the exercise of stock options exceed the tax exemption amount ― was erroneous, and that instead, a factual inquiry was necessary to determine whether all statutory conditions were met to trigger the application of the domestic anti avoidance rules. Finally, in the Korean Supreme Court Case No. 2007Du18000 (6/24/2010), the Court held that it was unlawful to treat an item of expense as entertainment expense based on whether it exceeds a specific amount and, instead, such determination should be made based on comprehensive review of the purpose and nature of the expense, imposing more strict burden of proof on the tax authority vis a vis entertainment expense. The foregoing decisions as well as the Korean Supreme Court decisions issued this year are expected to have far reaching implications in the tax practice.
나노 실리카와 카본블랙이용 탄화열 반응으로 나노 SiC 합성 및 특성
정광진,배동식,Jeong, Kwang-Jin,Bae, Dong-Sik 한국재료학회 2013 한국재료학회지 Vol.23 No.4
Nano-sized ${\beta}$-SiC nanoparticles were synthesized combined with a sol-gel process and a carbothermal process. TEOS and carbon black were used as starting materials for the silicon source and carbon source, respectively. $SiO_2$ nanoparticles were synthesized using a sol-gel technique (Stober process) combined with hydrolysis and condensation. The size of the particles could be controlled by manipulating the relative rates of the hydrolysis and condensation reactions of tetraethyl orthosilicate (TEOS) within the micro-emulsion. The average particle size and morphology of synthesized silicon dioxide was about 100nm and spherical, respectively. The average particles size and morphology of the used carbon black powders was about 20nm and spherical, respectively. The molar ratio of silicon dioxide and carbon black was fixed to 1:3 in the preparation of each combination. $SiO_2$ and carbon black powders were mixed in ethanol and ball-milled for 12 h. After mixing, the slurries were dried at $80^{\circ}C$ in an oven. The dried powder mixtures were placed in alumina crucibles and synthesized in a tube furnace at $1400{\sim}1500^{\circ}C$ for 4 h with a heating rate of $10^{\circ}C$/min under flowing Ar gas (160 cc/min) and furnace cooling down to room temperature. SiC nanoparticles were characterized by XRD, TEM, and SAED. The XRD results showed that high purity beta silicon carbide with excellent crystallinity was synthesized. TEM revealed that the powders are spherical shape nanoparticles with diameters ranging from 15 to 30 nm with a narrow distribution.
정광진,김종원,배기광,강경수,정성욱,이평종,채재병,박주식 한국공업화학회 2020 한국공업화학회 연구논문 초록집 Vol.2020 No.-
수소저장용기 내 금속수소화물은 수소를 흡착하고 탈착하면서 팽창과 수축을 반복하고 불균등하게 미분화된다. 수소를 흡착하면서 팽창한 금속수소화물은 수소 저장용기에 높은 힘을 인가하며 수소저장용기 자체에 손상을 입힐 수 있다. 본 연구는 수소저장용기 내 AB5계 금속수소화물 LCN2 (La<sub>0.9</sub>Ce<sub>0.1</sub>Ni<sub>5</sub>)의 수소 흡착 시 팽창력에 대한 내용을 다룬다. 수소저장용기 내 금속수소화물은 유효 열전도도 향상을 위해서 EG(Expanded Graphite)를 첨가하여 압축성형되었다.