• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• The korean journal of orthodontics
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• v.36 no.4
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• pp.284-294
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• 2006

Objective: Activating mutations in the fibroblast growth factor receptor-2 (FGFR2) have been shown to cause syndromic craniosynostosis such as Apert and Crouzon syndromes. The purpose of this pilot study was to investigate the resultant phenotypes induced by the two distinctive bone-targeted gene constructs of FGFR2, Pro253Arg and Cys278Phe, corresponding to human Apert and Crouzon syndromes respectively. Methods: Wild type and a transgenic mouse model with normal FGFR2 were used as controls to examine the validity of the microinjection. Micro-CT and morphometric analysis on the skull revealed the following results. Results: Both Apert and Crouzon mutants of FGFR2 induced fusion of calvarial sutures and anteroposteriorly constricted facial dimension, with anterior crossbite present only in Apert mice. Apert mice differed from Crouzon mice and transgenic mice with normal FGFR2 in the anterior cranial base flexure and calvarial flexure angle which implies a possible difference in the pathogenesis of the two mutations. In contrast, the transgenic mice with normal FGFR2 displayed normal craniofacial phenotype. Conclusion: Apert and Crouzon mutations appear to lead to genotype-specific phenotypes, possibly causing the distinctive sites and sequence of synostosis in the calvaria and cranial base. The exact function of the altered FGFR2 at each suture needs further investigation.

• Clean Technology
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• v.19 no.2
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• pp.105-112
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• 2013

In this study, polyaniline (PANI)-based $TiO_2$ (PANI-$TiO_2$) composites calcined at different temperatures were prepared and their applications for control of trichloroethylene (TCE) and tetrachloroethylene (TTCE) at indoor air levels were investigated. For these target compounds, the photocatalytic control efficiencies of PANI-$TiO_2$ composites did not exhibit any trend with varying calcination temperatures (CTs). Rather, the average control efficiencies of PANI-$TiO_2$ composites over 3-h photocatalytic process increased from 61 to 72% and from 21 to 39% for TCE and TTCE, respectively, as the CT increased from 350 to $450^{\circ}C$. However, for both the target compounds, the average control efficiencies of PANI-$TiO_2$ composites decreased gradually as the CT increased further to 550 and $650^{\circ}C$. These results were ascribed to contents of anatase crystal phase and specific surface area of different particle sizes in the PANI-$TiO_2$ composites, which were demonstrated by the X-ray diffraction and scanning electron microscopy images, respectively. At the lowest input concentration (IC, 0.1 ppm), average control efficiencies of TCE and TTCE were 72 and 39%, respectively, whereas at the highest IC (1.0 ppm) they were 52 and 18%, respectively. As stream flow rate increased from 0.1 to 1.0 L $min^{-1}$, the average control efficiencies of TCE and TTCE decreased from ca. 100 to 47% and ca. 100 to 18%, respectively. In addition, the average control efficiencies of TCE and TTCE decreased from ca. 100 to 23% and ca. 100 to 8%, respectively as the relative humidity increased from 20 to 95%. Overall, these findings indicated that as-prepared PANI-$TiO_2$ composites could be used efficiently for control of chlorinated compounds at indoor air levels;if operational conditions were optimized.

• The Journal of Korean Academy of Prosthodontics
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• v.53 no.1
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• pp.19-25
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• 2015

Nowadays, CAD/CAM is broadly used in dentistry for inlays, crowns, implant abutments and its spectrum is expanding to complete dentures. Utilizing CAD/CAM to fabricate complete dentures is expected to decrease chair time and the number of visits, thus decreasing total fabrication time, expenses and errors caused during fabrication processes. One of the systems using CAD/CAM, DENTCA$^{TM}$ CAD/CAM denture (DENTCA Inc. Los Angeles, USA) scans edentulous impressions, designs dentures digitally, fabricates try-in dentures by 3D printing and converts them into final dentures. Patients can wear final dentures after only 2 - 3 visits with satisfying adaptation. This case report introduces a 71-year-old male patient who visited to consult remaking of existing old dentures. Residual teeth with bad prognosis and root remnants were extracted and the patient used reformed existing mandibular denture for 2 months. And then DENTCA system started. One-step border molding was done using conventional tray of adequate size provided by DENTCA system and wash impression was taken. Gothic arch tracing was completed based on the vertical dimension of existing dentures. Both maxillary and mandibular trays were placed to the resultant centric relation and bite registration was taken. Then DENTCA scanned the bite registration, arranged the teeth, completed the festooning and fabricated the try-in dentures by 3D printing. The try-in dentures were positioned, occlusal plane and occlusal relations were evaluated. The try-in dentures were converted to final dentures. To create bilateral balanced occlusion, occlusal adjustment was done after clinical remounting using facebow transfer. The result was satisfactory and it was confirmed by patient and operator.

• Journal of Bio-Environment Control
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• v.18 no.4
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• pp.385-392
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• 2009

This study was performed to evaluate the influence of temperature, relative humidity, and light conditions during healing and acclimatization on the graft-take and growth of grafted peppers (Capsicum annuum L.), in order to propose optimum environmental conditions for the healing and acclimatization of grafted peppers. The healing and acclimatization period was for six days and was divided into three stages (Stage I, II and III), of which each period was two days. Grafted peppers were healed under the condition of 30 and 95% relative humidity (RH) during Stage I. During Stage II and III, grafted peppers were healed and acclimatized under different temperatures ($20^{\circ}C$, $25^{\circ}C$, or $30^{\circ}C$) and RH conditions (75%, 85% or 95%). The growth of grafted peppers was greater under lower temperature and lower relative humidity conditions. The graft-take just after the end of healing and acclimatization was greater grafted peppers under high RH condition. However, the graft-take of peppers which were healed and acclimatized under $30^{\circ}C$ and RH 95%, dropped by about 10 percent on day seven after healing and acclimatization. And also, grafted peppers were healed and acclimatized under the different temperatures ($25^{\circ}C$ or $30^{\circ}C$), RH conditions (65%, 75% or 85%), and light condition (dark or light). Lower RH (to 65%) and light condition at $25^{\circ}C$ during healing and acclimatization promoted the graft-take and growth of grafted peppers.

• Archives of design research
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• v.20 no.3 s.71
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• pp.279-288
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• 2007

Today, design is not free from fashion, which emerges and vanishes temporarily, and aims at equalization. As a result, products quickly become obsolete because of fashion. This means that the span of products is determined by a social concept, which is not clarified, regardless of their functions. Usable products will gradually disappear from us and it will cause serious environmental problems, unless we can find out measures against fashion. As such, it is important to study the characteristics of the shaker's design in this circumstance. The Shaker's community has a distinguishable difference from other general societies. Temporary fashion and misled information cannot interfere with their consciousness. Religion, the life and the principle of design have developed on the same level in their community. Especially, any decoration or the difference of materials is not allowed in shaker's design. It reflects their thinking that all people are equal in the sight of God. Therefore, any decoration for social and economical superiority can not be used. Through this consciousness, they can be free from fashion or decoration. They, also, believe that they can reach perfection through practicality and simplicity. The reason why shaker's design is not disturbed by fashion is that their belief is involved in their design. Consequently, if religious or conscious contents are primarily set up, design can be free from fashion and products can be used for a long time.

• Journal of the Korean Ceramic Society
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• v.40 no.5
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• pp.494-500
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• 2003

The effects of $Al_2$O$_3$ addition upon the sintering range of clay-EAF dust (the specified wastes produced from steel making process) system body which would be used as a constructing bricks were investigated. The slope of apparent density to sintering temperature decreased for Clay-dust body containing 5~15 wt% A1203 sintered at 1200-125$0^{\circ}C$, and the absorption(%) of specimen sintered above 125$0^{\circ}C$ decreased due to the formation of open pores produced by pore bloating. For the specimen without any $Al_2$O$_3$ addition sintered at 1275$^{\circ}C$, the major phase was cristobalite, the small amount of mullite (3Al$_2$O$_3$ 2SiO$_2$) formed and the hematite (Fe$_2$O$_3$) remained. In the Clay-dust system body containing $Al_2$O$_3$ 15 wt%, however, the cristobalite disappeared and the major phase was mullite. Also the part of $Al_2$O$_3$ reacted with hematite to form hercynite (FeAl$_2$O$_4$). From the these results, addition of $Al_2$O$_3$ to Clay-dust system body enlarges a sintering range; decreasing an apparent density and absorption slop to sintering temperature owing to consumption of liquid phase SiO$_2$ at higher temperature and gas-forming component Fe$_2$O$_3$ at reduced atmosphere which would decrease an amount of liquid formed and increase the viscosity of the liquid produced during the sintering process.

• Journal of the Korean Geographical Society
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• v.30 no.2
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• pp.103-119
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• 1995

This Paper aims to compare the lower marine terraces distributed from Muckho to Gangneung in the mid-eastern coast of Korean peninsula by the geomorphic method of using characteristies of terrace features and terrace deposits, paleosol, and fossil cryogenic structures, and to estimate the age of the lower marine terraces on the basis of the comparisons of those with the characteristics of thalassostatic terrace in adjacent rivers. The 1ower marine terraces in this area can be classified into two levels, i.e., lower marine terrace I and II surfaces, in desending order, according to the difference of former shoreline altitude. The former shoreline heights of the lowerm marine terrace I and II surfaces are 18m and 10m, respectiveiy. The width of the I surface is broader and distributed more continuousiy than that of II surface. Daejin I surface in Muckho coast, and Myeongju and Anin terrace in Gangneung coast could be classified into the lower marine terrace I surface, and Daejin II surfaCe into II surface. The Surface of ancient shore platform of the lower marine terrace I and II surfaces were weathered, and the color of the terrace deposit ranges from red to reddish brown. And this terrace deposit is covered with slope deposit of Last Glacial or fossil periglacial structures (platy structure and vecicle) of Last Glacial are formed in terrace deposit. These facts indicate that the lower marine terrace I and II surfaces had been formed before the Last Glacial, and then affected by chemical weathering under warm environment, finally followed by cold period. But the deposit of the lower marine terrace I surface is more weathered than that of II surface. And pseudogleyed red soil, which is developed in I but not in II surface, could be judged to have been formed in the Last Interglacial culmination stage (Oxygen isotope stage 5e). Therefore, in terms of the degree of weathering of the terrace deposit and the existence of pseudogleyed red soil, the age of both terrace is thought to be a little different. And the characteristics of the above mentioned II surface are accord with those of thalassostatic terrace formed in middle or late period of the Last Interglacial (5e or 5a). Thus on the basis of above all points, the lower marine terrace I and II surfaces in this area could be seen to have formed in the Last Interglacial culmination stage and middle or late period of the Last Interglacial, respectively. Because the lower mamine terrace I surface is broadry distributed in the eastern coast of Korea nPeninsula, the surface could be used to be a key surface in studying Quaternary marine terraces.

• Korean Journal of Ecology and Environment
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• v.44 no.3
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• pp.272-279
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• 2011

Copper cyanide is a chemical produced in large quantities with 2,500 tonnes being produced in 2006. It is mainly used for electroplating copper, particularly alkali-Cu plate and brass plating. The purpose of this study is to reassess the physicochemical properties and environmental fate of copper cyanide based on reliable data and and to conduct an ecotoxicity test according to the OECD test guidelines as an initial environmental risk assessment (need to state where this was done). Metal containing inorganic substances are not subject to degradation, biodegradation or hydrolysis. Aquatic toxicity tests of copper cyanide were conducted according to OECD test guideline 201, 202 and 203 for green algae, daphnia, and fish, respectively. The following acute toxicity test results were obtained for aquatic species: 0.089 mg $L^{-1}$ (Algae, 72 Hr-$EC_{50}$); 0.21 mg $L^{-1}$ (flea, 48 Hr-$LC_{50}$); 0.62 mg $L^{-1}$ (Fish, 96 Hr-$ErC_{50}$). The chemical possesses properties indicating a hazard for the aquatic environment (acute toxicity in fish, daphnia and algae below 1.0 mg $L^{-1}$). As a result of this study, copper cyanide has become a candidate for detailed risk assessment. Countries that produce this chemical in significant quantities are recommended to perform specific assessments.

• Journal of Animal Science and Technology
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• v.44 no.2
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• pp.251-260
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• 2002

The corn (Zea mays L) planting date in a double-cropping system is delayed until mid-May due to delayed rye harvest on May. This experiment was conducted to determine the optimum harvesting time for high yield and the best quality of silage corn at late planting date after harvesting winter rye. Corns were planted on 21 May and harvested at eight different maturity stage at Seoul National University Experimental Livestock Farm, Suwon in 1997. Maturities were B (blister; 16 days after silking), M (milk; 20 days), LM (late milk; 24 days), SD (soft dough; 28 days), ED (early dent; 33 days), FD (full dent; 38 days), LD (late dent; 44 days) and PM (physiological maturity; 53 days) stages. The percentage of whole plant dry matter (DM) showed optimum range for silage making (29.0 to 38.5%) when corn plant was harvested at between ED and LD stages. Maximum whole plant DM (14,831 kg/ha) and total digestible nutrients (TDN) yields (10,675 kg/ha) reached at full dent stage. The percentage of whole plant acid detergent fiber (ADF) was decreased from 35.4 to 22.1%, and that of neutral detergent fiber (NDF) was also decreased from 63.8 to 46.0% as harvest stage progressed. These changes in chemical compositions were associated with changes in plant part composition. A progressive increase in total ear, and the decrease in stover portion in the plant were observed with advance in harvest stage. Calculated on net energy for lactation (NEL) and TDN values based on ADF percentage of stover plant decreased by ED stage and then increased by PM stage. But NEL and TDN values of ear and whole plant increased as harvest stage progressed. While in vitro dry matter digestibility of stover was decreased from 61.1 to 49.7%, whole plant was increased from 58.3 to 65.7% as maturity advanced (P$<$0.05). The results of this study indicate that corn can be harvested for silage at full (1/2 milkline) and late dent (2/3 milkline) stages for maximum yield and optimum quality at late planting. And days after silking at late planting was 38 and 44 days.