Associat

Maste

A Study on Transfer Pricing

This study analyzed the international aspect of Korean tax law related to transfer pricing. This study presented application examples of comparable uncontrolled price method, resale price method and transactional net margin method through actual enterprises to see the situations that these methods can be used as the Arm’s Length Price criteria. The comparable uncontrolled price method was used in the case that the comparable enterprise which sold similar products in similar markets was found. The resale price method was applied in the case that the gross margin earned on purchases from foreign affiliated supplier and the gross margin earned on purchases from unaffiliated supplier within the tested company. The transactional net margin method was done in the case that more credible methods such as comparable uncontrolled price method, resale price method could not used. The transactional net margin method used operating asset margin as an appropriate profit level indicator which was adjusted for differences in certain asset ratios between the comparable companies and the tested corporation. Tax authorities and law courts can use the results of this study as benchmark data of transfer pricing. This study has the limits in that subjective assesment of the situations of companies might be performed and generalization of research results is difficult

SEMI-SYNTHETIC DATA GENERATION APPARATUS AND METHOD THEREOF

본 발명의 일실시예에 데이터 생성 장치는, 제1 데이터 세트를 입력하는 데이터 입력부; 상기 제1 데이터 세트를 정규화하고 상기 정규화된 제1 데이터 세트를 제1 트레이닝 데이터 세트와 제1 테스트 데이터 세트로 분할하는 데이터 전처리부; 상기 제1 트레이닝 데이터 세트로 제1 머신러닝 모델을 학습시키고 미리지정된 수의 교차 검증을 사용하여 상기 제1 머신러닝 모델의 하이퍼파라미터를 최적화함으로서, 제1학습모델을 생성하는 학습모델 생성부; 상기 생성된 제1학습모델을 상기 제1 테스트 데이터 세트로 검증하는 검증부; 상기 제1 데이터 세트에 의해 정의된 경계 공간 (boundary space) 내에서 신규 파라미터를 선택하여 생성하고 상기 신규 파라미터에 기초하여 상기 제1학습모델을 사용하여 데이터 예측(prediction)을 수행하여 준합성(semi-synthetized)된 데이터 세트를 생성하는 준합성 데이터 생성부; 및 상기 제1 데이터 세트 및 상기 준합성된 데이터 세트를 저장하는 데이터베이스를 포함하도록 구성된다. 이러한 구성에 따르면, 높은 정확성을 가지는 머신러닝 시스템을 생성하도록 충분한 학습 데이터를 확보하기 위해 데이터를 증폭하는 데 있어서 상대적으로 단순하고 신속한 프로세스를 통해 신뢰성이 높은, 즉 유효 데이터를 다량 생성할 수 있는 데이터 생성 장치 또는 그 방법을 제공할 수 있다

Regional-scale river flow modeling using off-the-shelf runoff products, thousands of mapped rivers and hundreds of stream flow gauges

The permanent rivers and streams of the United States - i.e. the " blue lines" from the United States Geological Survey (USGS) maps - are available in a Geographic Information System dataset called NHDPlus in which network connectivity for approximately three million reaches is known. The USGS also measures stream flow at about twenty thousand gauges whose locations are known exactly on NHDPlus rivers. The Routing Application for Parallel computatIon of Discharge (RAPID) is a river network model that can be run on NHDPlus if given inflow to rivers from runoff. The second phase of the North American Land Data Assimilation System (NLDAS2) provides runoff estimates from four land surface models over the continent. One could therefore combine RAPID with NLDAS2 runoff to compute stream flow in all NHDPlus " blue lines" and compare computations with USGS observations over the United States. The work presented here investigates such a combination but focuses on the Texas Gulf Coast Hydrologic Region as a test case for regional-scale river flow modeling using off-the-shelf runoff products, thousands of mapped rivers and hundreds of stream flow gauges. Despite initial difficulties in the determination of water inflow from gridded NLDAS2 runoff datasets to NHDPlus rivers, the " blue line" approach is shown to be advantageous partly because hundreds of gauges are easily located on river networks and used throughout basins. Such use of a large number of gauges allows for new investigations related to the analysis of flow computations and to the optimization of model parameters thereby bridging the gap between continental-scale environmental modeling and local-scale planning and decision making. The quality of NLDAS2 runoff relative to locally-calibrated data is assessed through comparison between computed and observed river flow. With the exception of large outliers at a few gauges, the best NLDAS2 runoff products perform similarly to the regional dataset. Such outliers prevent the successful optimization of river model parameters but a careful selection of what stations to use for optimization is shown to overcome this difficulty. While river model parameters determined separately for each runoff dataset allow obtaining best results, a single set of parameters is sufficient to assess the relative quality of runoff datasets. The detailed NHDPlus description of river reaches also allows investigating the impact of increased spatial variability in model parameters which - following optimization of model computations - suggests that those parameters of reaches located on the main stems of large rivers tend to have the largest influence on the quality of flow simulations. © 2013

density measurement technology of lithium deposited in fine pattern

본 발명은 미세 패턴 내에 증착된 리튬의 전착밀도 측정기술에 관한 것으로서, 더욱 자세하게는 AFM(Atomic Force Microscopy) 영상화 시스템 준비 단계; 금속 전극에 전착된 리튬의 탄성계수를 맵핑하는 단계; 및 상기 맵핑을 통해 금속 전극에 전착된 리튬의 전착밀도를 계산하는 단계;를 포함하는, 리튬 전극 물성 측정방법에 관한 것이다

Scheme-Based Optimization of Land Surface Model Using a Micro-Genetic Algorithm: Assessment of Its Performance and Usability for Regional Applications

Typical parameter calibration techniques in land surface models often limit to solve the spatiotemporal discrepancy of modeling performances due to high heterogeneity of land surface, especially for regional applications. We evaluated a coupling system of micro genetic algorithm (micro-GA) and the Noah land surface model with multi-physics options (Noah-MP) for its usability for regional applications. Four different regions having different climatic characteristics over East Asia were selected, and for each region Noah-MP provides two to four scheme options in eight scheme categories each of which represents different land surface processes, and the model was optimized through searching the best scheme combination by micro-GA. The optimization focused on the surface water balance, comparing model simulations of evapotranspiration and runoff with the European Centre for Medium-Range Weather Forecasts ERA-Interim land products. The optimizing process was controlled by micro-GA using natural selection and evolution techniques. This study demonstrated that the coupling system assures not only the effectiveness of the scheme-based optimization but also the skill of the used model diagnosis in quantifying model performance during the micro-GA evolution process. Since each region has its own advantageous scheme combination, multiple scheme-combinations are a possible solution for the spatiotemporal discrepancy of modeling performance

유연 아키텍처 평가 프레임워크를 이용한 궤도상 연료 재보급 기술의 분석 연구

학위논문(박사) - 한국과학기술원 : 항공우주공학전공, 2014.8, [ ix, 97 p. ]A space system is unique in that it is a complex system without routine repair, maintenance, and upgrade since the access to operating space systems requires plenty of resources. Therefore, the cost to develop, produce, and operate space systems is very high. High cost and difficulty in maintenance requires longer lifetime and more reliability. As a result, they induce the increase of cost. To overcome these difficulties, many researches have been done or are being developed to enable the on-orbit maintenance and upgrade. Technical difficulties must be removed, and moreover, the cost-effectiveness of on-orbit servicing must be proven in the early stage of development. Refueling is one of on-orbit servicing, and this thesis analyzes on-orbit refueling opportunities using flexible architecture assessment framework. This framework provides important information on whether on-orbit refueling needs to be investigated with enough resources in the early stage of development. First, the dual-mode disaster monitoring constellation supported by on-orbit refueling depots are proposed. The switches between two modes are done by orbit transfers, and the fuel required for orbit transfers is supplied by on-orbit refueling depots. In addition, trade-off studies regarding operation of the constellation and on-orbit refueling depots are performed. Through this analysis, the limits of traditional approach to assess on-orbit refueling service are revealed and in order to overcome these limits, flexible architecture assessment framework is introduced. This thesis evaluates the value of flexibility that the on-orbit refueling may provide, using the real options theory. The flexibility of systems can change forms or functions to respond to uncertainties. As a result, it is able to reduce risks and catch opportunities. Flexible architecture assessment framework consists of four steps to help system architects define the elements of the framework. System architects can evaluate the va...한국과학기술원 : 항공우주공학전공

Atomic Force Microscope를 이용한 Pb(Zr,Ti)O3Pb(Zr,Ti)O_3 박막의 도메인 관측 및 분석

학위논문(박사) - 한국과학기술원 : 재료공학과, 2000.2, [ xviii, 158 p. ]Ferroelectric domain imaging using atomic force microscope (AFM) has attracted much attention due to its capability of probing in-situ domain structure down to nanometer scale in a non-destructive way. The macroscopic properties were successfully explained in terms of domain structure and dynamics directly observed by AFM. However, the exact reading mechanism of domain imaging by AFM has not been clarified and thus the interpretation of domain images remained unclear. Therefore, the reading mechanism of domain imaging using AFM has been investigated and disclosed by model experiments on silicon oxide and $Pb(Zr,Ti)O_3$ (PZT) thin films. Cantilever-sample interaction was found to take an important role in domain imaging. This interaction adds to the tip-sample piezoelectric interaction thereby obscuring the obtained tip vibration signal. To minimize such an interaction, it was proposed to either put a large area top electrode in between the tip and the sample or use a high aspect ratio tip. These methods have proved to be successful in view that the cantilever-sample interaction was hardly detected and only tip-sample interaction was observed. The polarization switching and fatigue phenomena in PZT thin films were studied using a large area top electrode in between the tip and the sample. The macroscopic electrical properties were simultaneously acquired and compared with the corresponding domain structure. Based on the analysis, the polarization switching occurs by forward domain growth being rate-limiting mechanism. Polarization suppression occurs region by region and shows either preferential direction of top to bottom or no preferential direction for frozen domains. Finally, the formation and characteristics of micron to sub-micron size domains aligned by AFM tip in PZT thin films were studied. The retention characteristics of the domains were analyzed. The retention time shows a linear dependence upon the size of the aligned domains. This dependence was exp...한국과학기술원 : 재료공학과

Template Layer Development for (111) & (001)-Oriented PbTiO3 Thin Films on Glass Substrate

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