• Korean Journal of Soil Science and Fertilizer
• /
• v.18 no.3
• /
• pp.265-275
• /
• 1985

Present studies were carried out to investigate the distribution and formation of organic tiers contained paddy soils in Honam area characteristics to give basic informations on the effective utilization, management and improvement of the soils. The results obtained were summarized as follows; 1. The extent of organic tiers contained paddy soils in Honam area were 6.538㏊ and the amount of peat deposits were presumed about 2.41 million M/T. 2. Out of the total extent of the organic tiers contained paddy soils, about 97.6% was distributed in Honam plains (water-sheds of Mangyeong-Dongjin river), while about 1.5% in the Naju plains (water-sheds of Yeongsan river), and 0.9% in the Wando and Yeocheon areas. 3. The period of peat formation was presumed to be about the early of Seung Moon period (B.C. 4,250), and the Gongdeog series and the Bongnam series were formed in the bog conditions close to the valley mouth of near rolling and hill with small steram channels, and the Gimje series was formed in the out-skirts plains of the Gongdeog and Bongnam soils. 4. In the casue of peat formation, it was presumed to be the Gimje series that accumulated the fibrous peat out of the autochthonous peat such as reeds and grasses etc, to be the Gongdeog and Bongnam series that accumulated the autochtonous peat and the xylem and fibrous peat out of first allochthonous peat. 5. In the Organic horizons of these soils, the range of muck and peat horizons were in 62-68cm and 68-137cm of soil profile in the Gongdeog series, 52-84cm and 84-113cm in the Bongnam series respectively, one of muck horizon was in 46-71cm in the Gimje series. 6. The marks of soil horizons of the soils were expressed that the lower soils than the horizon of muck and peat were formed Cg, Aag for the muck horizon, 0 for the peat horizon, 0 of peat horizon were distingushed with Oag and Oig according to Organic forms. 7. The depthe occurred the muck and peat horizons were positively correlated with the width of local in the Gongdeog series ($r=0.881^{**}$, $r=0.827^{**}$), but not in the Bongnam series and Gimje series.

• The Korean Journal of Nuclear Medicine Technology
• /
• v.25 no.1
• /
• pp.34-40
• /
• 2021

Purpose If a new test is introduced or reagents are changed in the laboratory of a medical institution, the characteristics of the test should be analyzed according to the procedure and the assessment of reagents should be made. However, several necessary conditions must be met to perform all required comparative evaluations, first enough samples should be prepared for each test, and secondly, various reagents applicable to the comparative evaluations must be supplied. Even if enough comparative evaluations have been done, there is a limit to the fact that the data variation for the new reagent represents the overall patient data variation, The fact puts a burden on the laboratory to the change the reagent. Due to these various difficulties, reagent changes in the laboratory are limited. In order to introduce a competitive bid, the institute conducted a full investigation of Radioimmunoassay(RIA) reagents for each test and established the range of reagents available in the laboratory through comparative evaluations. We wanted to share this process. Materials and Methods There are 20 items of tests conducted in our laboratory except for consignment tests. For each test, RIA reagents that can be used were fully investigated with the reference to external quality control report. and the manuals for each reagent were obtained. Each reagent was checked for the manual to check the test method, Incubation time, sample volume needed for the test. After that, the primary selection was made according to whether it was available in this laboratory. The primary selected reagents were supplied with 2kits based on 100tests, and the data correlation test, sensitivity measurement, recovery rate measurement, and dilution test were conducted. The secondary selection was performed according to the results of the comparative evaluation. The reagents that passed the primary and secondary selections were submitted to the competitive bidding list. In the case of reagent is designated as a singular, we submitted a explanatory statement with the data obtained during the primary and secondary selection processes. Results Excluded from the primary selection was the case where TAT was expected to be delayed at the moment, and it was impossible to apply to our equipment due to the large volume of reagents used during the test. In the primary selection, there were five items which only one reagent was available.(squamous cell carcinoma Ag(SCC Ag), β-human chorionic gonadotropin(β-HCG), vitamin B12, folate, free testosterone), two reagents were available(CA19-9, CA125, CA72-4, ferritin, thyroglobulin antibody(TG Ab), microsomal antibody(Mic Ab), thyroid stimulating hormone-receptor-antibody(TSH-R-Ab), calcitonin), three reagents were available (triiodothyronine(T3), Tree T3, Free T4, TSH, intact parathyroid hormone(intact PTH)) and four reagents were available are carcinoembryonic antigen(CEA), TG. In the secondary selection, there were eight items which only one reagent was available.(ferritin, TG, CA19-9, SCC, β-HCG, vitaminB12, folate, free testosterone), two reagents were available(TG Ab, Mic Ab, TSH-R-Ab, CA125, CA72-4, intact PTH, calcitonin), three reagents were available(T3, Tree T3, Free T4, TSH, CEA). Reasons excluded from the secondary selection were the lack of reagent supply for comparative evaluations, the problems with data reproducibility, and the inability to accept data variations. The most problematic part of comparative evaluations was sample collection. It didn't matter if the number of samples requested was large and the capacity needed for the test was small. It was difficult to collect various concentration samples in the case of a small number of tests(100 cases per month or less), and it was difficult to conduct a recovery rate test in the case of a relatively large volume of samples required for a single test(more than 100 uL). In addition, the lack of dilution solution or standard zero material for sensitivity measurement or dilution tests was one of the problems. Conclusion Comparative evaluation for changing test reagents require appropriate preparation time to collect diverse and sufficient samples. In addition, setting the total sample volume and reagent volume range required for comparative evaluations, depending on the sample volume and reagent volume required for one test, will reduce the burden of sample collection and planning for each comparative evaluation.

• Journal of Food Hygiene and Safety
• /
• v.34 no.3
• /
• pp.227-234
• /
• 2019

An analytical method was developed for the determination of oxytetracycline in agricultural products using the QuEChERS (Quick, Easy, Cheap, Effective, Rugged and Safe) method by liquid chromatography-tandem mass spectrometry (LC-MS/MS). After the samples were extracted with methanol, the extracts were adjusted to pH 4 by formic acid and sodium chloride was added to remove water. Dispersive solid phase extraction (d-SPE) cleanup was carried out using $MgSO_4$ (anhydrous magnesium sulfate), PSA (primary secondary amine), $C_{18}$ (octadecyl) and GCB (graphitized carbon black). The analytes were quantified and confirmed with LC-MS/MS using ESI (electrospray ionization) in positive ion MRM (multiple reaction monitoring) mode. The matrix-matched calibration curves were constructed using six levels ($0.001{\sim}0.25{\mu}g/mL$) and coefficient of determination ($r^2$) was above 0.99. Recovery results at three concentrations (LOQ, $10{\times}LOQ$, and $50{\times}LOQ$, n=5) were from 80.0 to 108.2% with relative standard deviations (RSDs) less than of 11.4%. For inter-laboratory validation, the average recovery was in the range of 83.5~103.2% and the coefficient of variation (CV) was below 14.1%. All results satisfied the criteria ranges requested in the Codex guidelines (CAC/GL 40-1993, 2003) and the Food Safety Evaluation Department guidelines (2016). The proposed analytical method was accurate, effective and sensitive for oxytetracycline determination in agricultural commodities. This study could be useful for safety management of oxytetracycline residues in agricultural products.

• Korean small business review
• /
• v.31 no.2
• /
• pp.85-102
• /
• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• The Korean Journal of Nuclear Medicine Technology
• /
• v.22 no.1
• /
• pp.67-75
• /
• 2018

Purpose The purpose of this study is to investigate and analyze the external dose rates of $^{18}F-FDG$ Whole Body PET/CT patients by distance, and to identify the main factors that contribute to the reduction of radiation dose by checking the cumulative doses of nuclear medicine technologist(NMT). Materials and Methods After completion of the $^{18}F-FDG$ Whole Body PET/CT scan($75.4{\pm}3.3min$), the external dose rates of 106 patients were measured at a distance of 0, 10, 30, 50, and 100 cm from the chest. Gender, age, BMI(Body Mass Index), fasting time, diabetes mellitus, radiopharmaceutical injection information, creatine value were collected to analyze individual factors that could affect external dose rates from a patient's perspective. From the perspective of NMT, personal pocket dosimeters were worn on the chest to record accumulated dose of NMT who performed the injection task($T_1$, $T_2$ and $T_3$) and scan task($T_4$, $T_5$ and $T_6$). In addition, patient contact time with NMT was measured and analyzed. Results External dose rates from the patient for each distance were calculated as $246.9{\pm}37.6$, $129.9{\pm}16.7$, $61.2{\pm}9.1$, $34.4{\pm}5.9$, and $13.1{\pm}2.4{\mu}Sv/hr$ respectively. On the patient's aspect, there was a significant difference in the proximity of gender, BMI, Injection dose and creatine value, but the difference decreased as the distance increased. In case of dialysis patient, external dose rates for each distance were exceptionally higher than other patients. On the NMT aspect, the doses received from patients were 0.70, 1.09, $0.55{\mu}Sv/person$ for performing the injection task($T_1$, $T_2$, and $T_3$), and were 1.25, 0.82, $1.23{\mu}Sv/person$ for performing the scan task($T_4$, $T_5$, $T_6$). Conclusion we found that maintaining proper distance with patient and reducing contact time with patient had a significant effect on accumulated doses. Considering those points, efforts such as sufficient water intake and encourage of urination, maintaining the proper distance between the NMT and the patient(at least 100 cm), and reducing the contact time should be done for reducing dose rates not only patient but also NMT.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.37 no.5
• /
• pp.98-108
• /
• 2009

The purpose of this study is to analyze the characteristics of limited methods, economics and breeding appropriateness of native and imported ground cover plants in the methodology of a shallow soil rooftop garden. The new shallow soil rooftop gardening method uses a total of 13cm in soil thickness, including 4.5cm of top soil on a 7.5cm rock-wool-mat stacked onto a 1cm roll-type-draining plate. The total construction cost for each method of soil level within the design price standard for SEDUM BLOCK is 89,433won/$m^2$, and for DAKU is 92,550won/$m^2$. By comparing those two methods, the construction cost of the shallow soil artificial foundation methodology is 45,000won/$m^2$; this shows the new method is 50% less expensive than the existing method of shallow soil rooftop gardening. The experiment was executed on the rooftop of the Korean National Housing Corporation to ensure validity of the shallow soil artificial foundation planting, and the sample plants which were imported and grown now in native covering. A list investigating the growing plants was made of the cover rate in each plant class, both while alive and the dry plant weight. The native ground cover plants, Sedum kamtschaticum, Sedum middendorffianum, Allium senescens, Sedum sarmentosum, Aquilegia buergariana, and Caryopteris incana increased the cover rate, live weight and dry weight in the shallow soil artificial foundation method. Among the imported cover plants, Sedum sprium and Sedum reflexum, the cover rate increased and growth conditions improved. However, some species needed weed maintenance. After examination with the less expensive shallow soil artificial foundation method and growth analysis, it was found that rooftop gardens are a low-cost option and the growth of plants is great. This result shows the new method can contribute to the proliferation of rooftop gardens in urban settings.

• Journal of Bio-Environment Control
• /
• v.21 no.3
• /
• pp.243-246
• /
• 2012

The study was aimed at the development of the simple linear regression model to estimate the fruit yield of sweet pepper and to support decision-making management for growing sweet pepper crop in Korea. For quantitative analysis of relationship between environmental data and periodical yield of sweet pepper the data obtained from the commercial Venlo-type glasshouse for 2 years. Obtained periodical yield data of five different cultivars and radiation data were accumulated and fitted by linear regression. A significant linear relationship was found between radiation integral and fruit yield, whereas the production per unit of radiation was different between cultivars. The slope of linear regression could indicate as light use efficiency for fruit production ($LUE_F$, $g{\cdot}MJ^{-1}$). $LUE_F$ of 'Ferrari' was $5.85g{\cdot}MJ^{-1}$, 'Fiesta' 5.32 for first year and $4.75g{\cdot}MJ^{-1}$ and for second year, 'President' was $4.66g{\cdot}MJ^{-1}$, 'Cupra' was $3.86g{\cdot}MJ^{-1}$, and 'Boogie' was $6.48g{\cdot}MJ^{-1}$. The amount of light requirement for the unit gram of fruit was between $25.88J{\cdot}g^{-1}$, for 'Cupra' and $15.42J{\cdot}g^{-1}$ for 'Boogie'. Although we found the linear relationship between radiation and fruit yield, $LUE_F$ was varied between cultivars and as well as year. The linear relationship could describe the fruit yield as function of radiation, but it needed more variable to generalization of the production, such as cultivar specifications, temperature, and number of fruits set per plant or unit of ground.

• Journal of dental hygiene science
• /
• v.11 no.2
• /
• pp.107-119
• /
• 2011

The purpose of this study was to examine the effects of oral health behavior by oral health belief from the students in the dental hygienics department who take charge of oral health office, and therefore to lead a clear oral health care, to complete desirable oral health belief, and finally to utilize them for oral health field. The survey was conducted using structured self-administered questionnaires based on oral health belief model targeting 163 students in the dental hygienics department of one of the college in Seoul, and collected data were statistically analyzed using the SPSS 18.0 program. As a result of analysis to determine that the oral health belief significantly affects on the oral heal behavior, the personal variables such as age, economic status and occupation, and the seriousness for the oral health belief were indicated to be significant variables(p<0.05), and as a result of analysis that effects on the number of the oral health behavior, the susceptibility and the seriousness were indicated to be significant variables for oral health belief(P<0.05). As a conclusion, oral health belief was identified as a factor of salience through understanding that oral health belief of the students in the dental hygienics department effects on oral health behavior based on an oral health belief model, and it can be concluded that the necessity of oral health belief investigation should be discussed as a crucial issue to provide a more effective oral health promotion plan.

• Korean Journal of Environmental Agriculture
• /
• v.34 no.2
• /
• pp.69-76
• /
• 2015

BACKGROUND: Contamination of soils by heavy metals is the serious environmental problem. In particular, industrial processing is one of the main sources of heavy metal contamination. The objective of this study was to investigate the distribution characteristics of heavy metals in soils collected from industrial complex. METHODS AND RESULTS: In this study, the soil contamination and enrichment factor (EF) of heavy metals were investigated in three national industrial complexes such as Yeosu, Ulsan and Sihwa Banwal industrial complexes. The target heavy metals includes Cd, Cu, As, Hg, Pb, Cr, Zn, and Ni. The results showed that the contents of Cd, Hg, Pb, Zn and Ni in Yeosu and the contents of Cu, As and Cr in Sihwa Banwal were higher than in any other industrial complex. The results of principal component analysis(PCA) in Yeosu, Ulsan and Sihwa Banwal complex could be explained up to approximately 81.4, 69.1 and 70.9% by two factor, respectively. Enrichment factors of Cd, Pb and Zn in all the investigated industrial complexes were above 1.0 that was the value judged to be a high contamination. And EF of Cr was above 1.0 in Sihwa Banwal complex. EF of Zn in all sites was generally high from the other heavy metals. CONCLUSION: Therefore, soils maybe significantly affected by heavy metals (especially, Cd, Pb and Zn) present in the emissions from industrial complexes.

• Korean Journal of Environmental Agriculture
• /
• v.36 no.3
• /
• pp.161-168
• /
• 2017

BACKGROUND: Rabbiteye blueberry(Vaccinium ashei Reade) has low nutrient uptake efficiency due to its shallow and fibrous root system without root hairs. This study was carried out to establish an efficient nutrient application standard by investigating the effect of nitrogen fertigation on the growth and fruit characteristics of rabbiteye blueberry. METHODS AND RESULTS: 'Brightwell' rabbiteye blueberry was treated with 0, 50, 100 and 200% nitrogen fertigation of recommended fertilizer application (6, 9 and 14 g/bush in the first, second and third years, respectively). The results showed that leaf nitrogen content significantly correlated with the fruit weight and fruit yield. However, canopy area, dry weight, sugar and anthocyanin contents did not correlate significantly with the leaf nitrogen content. The leaf and stem dry weights of 'Brightwell' rabbiteye blueberry during the third year of planting were the highest with 50% nitrogen fertigation (leaf dry weight=723.7 g/bush; stem dry weight=890.7 g/bush). Maximum fruit yield of 'Brightwell' rabbiteye blueberry (12.9 kg/bush) was observed during the third year of planting with 50% nitrogen fertigation and this was about 70% greater than the treatment that received no nitrogen fertigation. The fruit yields of 'Brightwell' rabbiteye blueberry during the third year of planting treated with 100 and 200% nitrogen fertigation were 11.0 and 11.5 kg/bush, and these were 17 and 12%lower than the 50% nitrogen fertigation treatment, respectively. Further, the efficiency of nitrogen utilization was the highest (90%) with 50% nitrogen fertigation and lowest (18%) with 200% nitrogen fertigation. CONCLUSION: The results of this study suggests that fertigation with 50% of the recommended fertilizer could be most effective for enhancing the growth and nitrogen use efficiency of rabbiteye blueberry.