• Journal of Korea Foresty Energy
• /
• v.22 no.2
• /
• pp.1-17
• /
• 2003

Populus species have been as a model species in tree breeding and we have enormous varieties resulting from the poplar breeding because of their fast growth performance and short rotation age. New varieties developed in Korea are common italian poplar(P euramericana, I-214, I-476), P euramericana“Eco 28”(Italian poplar No.1) and p. deltoides“Lux”(Italian poplar No.2), which were introduced from foreign countries. As hybrid polars, Hyun-Sasi(p. alba ${\times}$ P. glandulosa No.1, No.2, No.3, No4.), P. nigra x P. maximowiczii and P. koreana x P. nigra val. italica, were developed, and P. davidiana was selected as the result of selection breeding The total plantation areas covered with the new varieties are 935,162ha that include 745,773ha of P. euramericana, 184,636ha of P. alba x P. glandulosa, and other new varieties are 4,735ha. The new poplars are contributed to increase farmer's income as well as bare land tree-planting in Korea. The technologies associated with the poplar species were developed, such as the determination of optimum site for new the poplar species, the crossing method between incompatible poplar species, and the vegetative mass propagation. In the future, poplar species will be considered for phytoremediation species at contaminated areas such as landfill sites or with lives stock's waste water as well as wood production, a shade tree like road-side tree and public park tree.

• Korean Business Review
• /
• v.19 no.2
• /
• pp.1-21
• /
• 2006

The purpose of this study is to analysis of the policy and problems of the capital gain tax. So this study identified the problems in the tax system and the method, suggested some ideas that can be useful for reforming the current capital gain tax system. The followings are the concise of some ideas. First, government should adopt the housing market stabilization policy in the long-term period, not in the short-term period which depend on the financial market and the part of home supply. Second, determining the capital gains tax should be transferred to actual market prices system rather than based on the standard assessed prices by government through the nations. By doing so, the desired principles of taxation come true such as principle of taxation on economic substance, principle of taxation on solid foundation and principle of taxation on tax paying ability. Third, transaction taxes should be minimized in the aborting the property speculations and the stabilizing the actual market prices. Fourth, the system of non tax to the owners of 'one family, one house' should be excluded to the tune of principle of tax equity. By doing so, tax payers could be induced to pay taxes on a timely basis not commit to wrong doings. In conclusion, anti-speculation policy should be progressed in such a comprehensive and sustained way as to wipe out the psychology of expectation about the transfer gain's incomes.

• Korean Journal of Community Nutrition
• /
• v.8 no.6
• /
• pp.901-909
• /
• 2003

This study was conducted to devise a scheme for the development of foods designated as Yookmee (“6 dishes), which are representative food of Daejeon area. The Yookmee consist of Seolleongtang(ox bone soup and boiled rice), Samgyetang (chicken stew stuffed with glutinous rice and ginseng), Dolsotbap (boiled rice mixed with vegetables), Goojeukmook (acorn jelly), Sootgol-naengmyeon (cold buckwheat noodles with broth) and Daecheongho minmulgogi-maeuntang (spicy hot freshwater fish soup). A questionnaire was developed and administered by means of an interview regarding the subjects' recognition of and preference for the six dishes, their usual eating places and eating frequencies, the need for some standardization of recipes and for nutrition labeling including serving sizes and nutrient content. The total number of subjects who participated in this study were 328 (male 112, female 216) living in Daejeon. The subjects who were aware of the presence of Yookmee were more in their thirties or older (15%) compared to those in their twenties (9.6%) The percentages of the subjects who recognized the Yookmee as the representative foods were twice among those in their thirties (over 60%), as compared to 31.5% in their twenties (p<0.001). Samgyetang was one of the favorite foods of all the Yookmee among those in their twenties and Goojeukmook was the favorite for all the other age groups. The incidence of those eating one of Yookmee more than once a month was 51.5% in all the age groups, but the intake frequency was lower among those in their twenties (43.8%). The percentage of those who recommended Yookmee as a food for guests was the highest among those in their fifties (54.7%). The first reason why the subjects do not recommend these foods was because they were unfamiliar with Yookmee; among those in their thirties and forties the 2nd reason was because it is not much enough in quality or quantity to be served as a food for guests. Over 60% of the subjects felt the need for standardization of Yookmee, recipes for especially those in their fifties did feel the needs (92.5%). Furthemore, regarding labeling of sowing sizes and nutrients contents, over 80% of the subjects wanted these, and this desire tended to increase with age. From these results, it seems reasonable to accept Yookmee as the representative foods of Daejeon, despite the fact that many people do not yet currently do so. Since most of the subjects (85.4%) partake Yookmee outside of their homes, it is recommended that efforts need to be expanded on enhancing the nutritional quality, the taste and the quality control of Yookmee by standardizing the recipes, labeling the serving sizes and nutrient contents, and providing educational and publicity programs.

• The Korean Journal of Financial Studies
• /
• v.10 no.1
• /
• pp.171-189
• /
• 2004

외환시장의 효율성을 증대시키고, 기업이나 금융기관들의 원/달러환율 변동위험관리가 보다 원활하게 이루어질 수 있도록 하며, 원/달러 환율과 연계된 다양한 투자전략 구사가 보다 용이하게 이루어질 수 있도록 하기 위하여 미국달러 선물시장과 미국달러 옵션시장에서의 유동성 확대 및 시장 활성화가 요구된다. 본 논문에서는 미국달러 선물시장과 미국달러 옵션시장의 유동성을 제고시키고 시장을 활성화 시키기 위한 방안들을 제시하였다. 미국달러선물의 만기시 최종결제와 미국달러옵션 만기시 옵션매입자가 옵션을 행사할 때 권리행사에 따른 결제는 실물인수도 방식으로 결제되며, 이러한 실물인수도 방식의 결제는 현물환 포지션을 취하여야 하는 불편함과 현물환 거래와 관련된 거래비용 등으로 인하여 투자자들의 시장 참여를 제약하는 주요 요인으로 작용하고 있다. 미국달러선물과 미국달러옵션의 만기시 결제방식을 현금결제 방식으로 바꾸게 되면 헤지거래자 등 투자자들의 참여가 확대되어 시장 유동성이 증대되고 시장이 활성화될 것이며, 차익거래자들도 적극적으로 참여하게 되어 시장의 효율성이 향상될 것이다. 그리고 미국달러선물과 미국달러옵션을 이용한 투자기법 및 투자전략에 대한 투자자들의 이해 수준을 높이고 환율변동위험 관리의 중요성에 대한 기업들의 인식을 제고시키기 위한 적극적인 노력이 요구되며, 중장기적으로 선물회사들의 지점망 확충과 선물거래소 회원사 확대 방안도 모색되어야 할 것이다. 미국달러 옵션은 거래가 매우 부진한 상태이므로 미국달러 옵션시장에서 유동성이 어느 정도 확보될 때까지는 선물회사들의 시장조성 기능 강화가 요구된다.주었다. 둘째, 주가 수익률을 결정하는 유의성있는 요인들은 당기순이익의 증감, 당해연도의 당기순이익의 분포, 자산증가율, 매매 유동성, 매출액 변동, 거래량 추세, 기업크기(시가총액), 과거 1개월간의 주가수익률, 자기자본증가율등으로 나타났다.이 있을 것으로 여겨진다.다중회귀분석에서 각각 일관되게 관찰할 수 있었다. 또한 이러한 결과는 IMF 이후에도 여전히 유지되는 것으로 나타났다.과와는 별개의 PER효과가 여전히 존재하며, 다만 이 PER 효과는 전통적 의미의 일반적으로 낮은 PER종목이 초과수익률을 내는 것이 아니라, 기업규모가 크더라도 그 기업의 개별특성을 고려했을 때 이와 비교해 상대적으로 PER가 낮은 종목에 투자하면 초과수익을 낼 수 있음을 의미한다. 발견하였다.적 일정하게 하는 소비행동을 목표로 삼고 소비와 투자에 대한 의사결정을 내리고 있음이 실증분석을 통하여 밝혀졌다. 투자자들은 무위험 자산과 위험성 자산을 동시에 고려하여 포트폴리오를 구성하는 투자활동을 행동에 옮기고 있다.서, Loser포트폴리오를 매수보유하는 반전거래전략이 Winner포트폴리오를 매수보유하는 계속거래전략보다 적합한 전략임을 알 수 있었다. 다섯째, Loser포트폴리오와 Winner포트폴리오를 각각 투자대상종목으로써 매수보유한 반전거래전략과 계속거래 전략에 대한 유용성을 비교검증한 Loser포트폴리오와 Winner포트폴리오 각각의 1개월 평균초과수익률에 의하면, 반전거래전략의 Loser포트폴리오가 계속거래전략의 Winner포트폴리오보다 약 5배정도의 높은 1개월 평균초과수익률을 실현하였고, 반전거래전략의 유용성을

• Korean Chemical Engineering Research
• /
• v.50 no.3
• /
• pp.442-448
• /
• 2012

The effects of zeolite-type catalysts addition on the thermal decomposition of the PP resin have been studied in a thermal analyzer, a Pyrolyser GC-mass, and a small batch reactor. The zeolite type catalysts tested were natural zeolite, used FCC catalyst, and ZSM-5. As the results of TGA experiments, the pyrolysis starting temperature for PP varied in the range of $330{\sim}360^{\circ}C$ according to the heating rate. Addition of the zeolite type catalysts in the PP resin increased the pyrolysis rate in the order of used FCC catalyst> natural zeolite> ZSM-5 > PP resin. Adding the used FCC catalyst in the PP reduced most effectively the pyrolysis finishing temperature. In the PY-G.C. mass experiments, addition of zeolite type catalysts decreased the molecular weight of pyrolyzed product. In the batch system experiments, the mixing of used FCC catalyst enhanced best the initial yield of fuel oil, but the final yield of fuel oil was 2% higher in the case of mixing of natural zeolite. Also in the carbon number analysis, used FCC catalyst was the most useful one in this experiments for fuel oil.

• Management & Information Systems Review
• /
• v.35 no.2
• /
• pp.83-97
• /
• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• Journal of Digital Convergence
• /
• v.11 no.11
• /
• pp.177-190
• /
• 2013

Recently, our society is seeing cultural value in a new light, perceiving it as an element that creates new values added. Reflecting this trend, the local governments in various levels focus on reviving the regional economies by enhancing cultural competencies and developing the culture and tourism industries. This research is conducted to perform the policy project 'administrative support plans to make Seongnam a hub of international culture and tourism,' which was proposed as part of the urban renewal strategy of the city. This study proposes the establishment of 'policy communities' to build the infrastructure for 'creative cultural content tourism' as a plan to accomplish the policy goal pursued by Seongnam. The focuses include what the policy communities are, how they work, and what the local government has to do with them for a successful implementation of proposed policies, by theoretically examining the composition variables of policy communities. In particular, the study concentrates on how to reconstruct the infrastructure for the culture content technology (CT) in the IT-based city and to transform itself into a city of "creative cultural content tourism". If the policy communities are formed under the proposed model in this paper, it is expected that they will become the viable alternatives in the field.

• Korean Journal of Environment and Ecology
• /
• v.22 no.2
• /
• pp.159-172
• /
• 2008

This study was carried out to obtain ecological information necessary for a conservation plan based on the distributional patterns, wetland types, and hydrophytic characteristics of urban wetlands in Seongnam City, Kyunggi Province where representing the various patterns of land use made by rapid urbanization since 1970s. Total 162 sites of four wetland types were identified as urban wetlands during the first survey. The sites were classified into 55 forested swamps, 4 riverine wetlands, 62 abandoned paddy fields, 37 small ponds, and 4 reservoirs, etc. The second survey targeted 107 sites which were identified as good wetlands. It showed that 42 sites(about 39%) were already degraded due to drainage, landfill, and crop cultivation at 6 months intervals. Both hydrologic conditions and hydrophytic characteristics of 27 good wetlands help maintain current ecological status, but most wetlands have been degraded by artificial impacts. Among 184 species identified, only 75 species(about 40.7%) were hydrophytes. Prevalence Index of hydrophyte based on three categories of OBL(obligatory wetland plant), FAC(facultitative plant), UPL(obligatory upland plant) was 3.7, indicating that vegetation data alone is inadequate to designate as wetlands. This study revealed that as critical habitats for wildlife they playa vital role in ecotone between both terrestrial and aquatic ecosystem with its proper distributional pattern in spite of their small areas compared to the entire geographic region of the City.

• Korean journal of applied entomology
• /
• v.40 no.3
• /
• pp.265-271
• /
• 2001

Resistance mechanisms in the green peach aphid (Myzus persicae) resistant to imidacloprid were investigated. Imidacloprid residues on the aphid integuments decreased slowly as time passed with no significant difference between the susceptible and resistant strains. Residue in the aphid body increased in both strains with time elapse, and was slightly more in the susceptible strain. A higher metabolic rate of imidacloprid in the resistant strain can be expected by the fact that more amount of imidacloprid were excreted in the resistant strain than in the susceptible one. The activity of AChE was higher 1.4 times in the resistant strain than in the susceptible one, and imidacloprid did not inhibit AChE at all in both strains. Piperonyl butoxide (PBO) and iprobenfos (IBP) synergized imidacloprid activity. The mixtures of imidacloprid and PBO (1 : 1 and 1 : 5) caused 69.4- and 250-fold increase of imidacloprid toxicity against the aphid. Insecticide toxicity of the mixtures of IBP and imidacloprid (1 : 1 and 1 : 5) was also increased 227 and 80.6 times. Esterase activity when $\alpha$-naphtyl butyrate and $\beta$-naphtyl acetate were used as substrates was higher in the resistance strain than in the susceptible one. This means that P450 monooxygenase and esterase are responsible for the resistance to imidacloprid in this aphid strain.

• Sijohaknonchong
• /
• v.44
• /
• pp.75-103
• /
• 2016

The purpose of this study is to demonstrate that the main creative attitude in Lee Eun-sang's Sijo relies upon the juxtaposition technique, with paying attention to juxtaposition of being found in the works of being put in the Nosan Sijojip(時調集, collection of Sijo poems), and that this creative attitude provides readers with the easiness for understanding. A type in the juxtaposition technique, which was shown in "Nosan Sijojip", was divided in the dimension of the anaphora in a meaning and the confrontation in a meaning. The anaphora of a meaning was classified into synonymous juxtaposition, comprehensive juxtaposition, specific juxtaposition and syntactic juxtaposition. The confrontation of a meaning was examined in the contradictory juxtaposition. Most of Lee Eun-sang's works are applying this juxtaposition technique. Also, the dynamic of image, which is indicated in juxtaposition, is what was influenced by the British and American imagism. This study will be able to solve problems that modern Sijo has to some extent, and will be helpful even for acquiring the identity in Sijo.