• Life and Agrochemicals
• /
• v.27 no.3 s.216
• /
• pp.60-63
• /
• 2006

FMC코리아∙신영아그로∙아진케미칼, 본회 준회원 가입/ 신임 한국잔류농약연구회장에 김용환씨 선출/ 동부한농화학, 「동부한농」으로 사명 변경/ 바이엘, 「바스타」글로벌 경쟁대회 수상 영예/ 바이엘, 「영업 정책 설명회 및 인센티브 시상식」개최/ 바이엘, 제품상담 위한 대표 전화번호 개설/ 동부한농, 진딧물약「세티스」본격 출시/ 경농, 신제품「모스피란 입제」출시/ 신젠타, 2006신제품 출시회 성료/ 신젠타, 이삭 주요병해 전문약제「킬트」출시/ 바스프∙스미토모화학, 각각 사무실 이전

• Life and Agrochemicals
• /
• v.27 no.9 s.222
• /
• pp.48-51
• /
• 2006

• The Monthly Technology and Standards
• /
• s.9
• /
• pp.38-41
• /
• 2002

• Life and Agrochemicals
• /
• v.27 no.5 s.218
• /
• pp.60-63
• /
• 2006

한국작물보호協, 준회원과의 간담회 개최/ 듀폰, 한국작물보호協준회원 가입/ 경농, 차별화전략 통해 친환경농자재 사업 참여/ 동부한농, 환경캠페인 「우리 산 푸르게!」행사 가져/ 신젠타, 「그라목손 인티온」출시회 가져/ 농진청∙업계, 농약관련 현안 협의 간담회 가져/ 화정박물관 개관기념전, 성황리 막 올라

• Proceedings of the PSK Conference
• /
• 2003.04a
• /
• pp.197.1-197.1
• /
• 2003

Neuronal hyperexcitability followed by high level of intracellular calcium and oxidative stress play critical roles in neuronal cell death in stroke and neurotrauma. Hence, KR-31378, a novel benzopyran derivative was designed as a new therapeutic strategy for neuroprotection possessing both anti-oxidant and potassium channel modulating activities. In the present study, we tested for its neuroprotective efficacy against oxidative stress-induced cell death in primary cortical cultures and further investigated its neuroprotective mechanism. (omitted)

• KOREAN POULTRY JOURNAL
• /
• v.38 no.7 s.441
• /
• pp.188-194
• /
• 2006

풍전부화장-임직원 승진인사 단행/ (주)한펠-고객감사초청세미나 개최 및 승진인사/ (주)마광-영업 및 기타부서 사원 영입/ 우진비엔지(주)-보건복지부장관 표창 수상/ 서울사료(주)-하절기 제품 강화를 통한 대농가 서비스/ 바이엘코리아-곰팡이독소 세미나 개최/ (주)삼양애니팜-품질향상을 위한 주사제 생산시설 교체/ 서부사료-창립37주년 기념행사 개최 및 직원채용/ (주)애그리브랜드 퓨리나코리아-40주년 창립기념식 및 사업전진대회 개최/ (주)경축-창립 36주년 기념 자연보호 행사 개최/ 네오바이오(주)-링거 솔루션 '하이드로솔' 출시/ (주)파루-파리유인제 '파리팡' 출시/ 해훈케미칼(주)-친환경 '파리' 스프레이 유인포충제 '터치킬라-에스' 양계업계 관심집중/ 동부한농-신제푼 넉다운-P, 수퍼킬 출시, 연막·분무 모두 가능한 친환경 살충제 "넉다운-P", 효과 빠른 파리전용 유인 살충제 "수퍼킬"

• The Journal of Small Business Innovation
• /
• v.20 no.1
• /
• pp.1-18
• /
• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Research in Plant Disease
• /
• v.18 no.4
• /
• pp.370-375
• /
• 2012

Ninety two pepper (Capsicum annuum L.) cultivars were screened for resistance to two common species of root-knot nematodes, Meloidogyne incognita and M. arenaria. All 92 pepper cultivars were resistant to M. arenaria (0-3 eggmass/plant) but were susceptible to M. incognita (76-678 eggmass/plant). Susceptibility to M. incognita were slightly differed; 'Geomok' and 'Shintaepung' had relatively less eggmass (<100 eggmass/plant) when compared to those 29 very susceptible culivars such as 'Bulggotcheoreum' (>300 eggmass/plant). Therefore, pepper is highly recommended as a high-valued rotation crop to only those greenhouses infested with M. arenaria, but should restrict for M. incognita.

• Research in Plant Disease
• /
• v.18 no.3
• /
• pp.245-249
• /
• 2012

The small brown planthopper (Laodelphax striatellus) is one of the most important rice pests in Republic of Korea because it damages rice plants not only by sap-sucking but also by transmitting Rice stripe virus (RSV). Outbreaks of RSV are closely related to outbreaks of the small brown planthopper (SBPH). Therefore, it is very important to control SBPH for the management of RSV. Mass-migrating SBPH collected by aerial net traps in June 2011 at Taeanup, Geunheungmyon and Gonammyon in Taeangun were examined for virus carrier status and effects of the pesticide, 'Myungtaja', on the control of RSV. Among 1,217 SBPH trapped, about 7.7% were detected as RSV positive and 4.4% were positive for Rice black streak dwarf virus (RBSDV) by RT-PCR. After the mass migration, pesticide 'Myungtaja' was sprayed once or twice on rice fields and compared to untreated fields. The incidence of RSV was not affected by the frequency of spraying 'Myungtaja' but was influenced by the time of pesticide treatment. Myungtaja' treatment within 5-7 days after mass migration resulted in the most efficient RSV control, resulting in RSV incidence decreased by 87.6% compared to the control. Therefore, we conclude that pesticide spraying for RSV control was most effective when it was done within 5-7 days after mass migration.

• Korean Journal of Plant Resources
• /
• v.13 no.1
• /
• pp.18-24
• /
• 2000

Pepper (Capsicum annum L.) used as a spice or fruit vegetable has been transplanted for cultivation to accompany the production of its seedlings in general. The experiment was done to measure the effect of its cultivars (Daemyng; Wanggochu), priming (chemicals; concentration; period), light quality (red; far-red; blue; dark) during priming, and germination temperature (25 or 15$^{\circ}C$ constant; 25/15$^{\circ}C$ alternating) on the rate of germination done under incandescent lamps until 9 days after sowing. Seed germination was better when primed with Ca(NO$_3$)$_2$ than with KNO$_3$. Priming for 6 to 12 days using the former chemical enhanced the final germination rate and shortened the elapsed days to 50% germination, $T_{50}$, compared to no-priming. Under $25^{\circ}C$ constant germination temperature, primed seeds at darkness or far-red light showed the highest rate until 5 days after sowing or the lowest one since 7 days after sowing, respectively. The germination response at 25/15$^{\circ}C$ alternating temperature did not followed the lowest rate of 15$^{\circ}C$ constant germination temperature but inclined to that of $25^{\circ}C$ constant recorded the greatest one. Under 3 germination temperature red light treated during priming elevated the rate since 7 days after sowing compared to the other light treatments, and the germination rate of each cultivar was affected by no-priming or priming, light quality during priming. which imply their interaction to the seed germination.