• Journal of the Korea Organic Resources Recycling Association
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• v.19 no.1
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• pp.115-122
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• 2011

Ecotoxicological effects of synthetic detergents such as laundry detergent and $Shampoo^{(R)}$ on cocoon productivity, hatchability, number of hatched individuals per cocoon and growth of next generation of Eisenia fetida population were evaluated. Synthetic detergents mixed with earthworm feed increased the cocoon productivity, number of hatched individuals per cocoon and growth of next generation of Eisenia fetida population, but there was no effect on hatchability. From those results, it could be concluded that synthetic detergents that might be present in the sewage sludge would not cause ecotoxicological effect on Eisenia fetida population.

• Korea Petroleum Association Journal
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• no.8 s.174
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• pp.28-29
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• 1995

• Korea Petroleum Association Journal
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• s.281
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• pp.31-34
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• 2011

• Korea Petroleum Association Journal
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• s.281
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• pp.23-26
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• 2011

• Korea Petroleum Association Journal
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• no.3 s.205
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• pp.28-30
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• 1998

현행 자동차 관련세제 구조는 취득및 보유 중심의 과세체계로 되어 있고 전박적으로 세부담이 과중하다.

• Monthly Korean Chicken
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• v.15 no.11
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• pp.128-131
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• 2009

지난 10월호에서는 세법상 중소기업에 대하여 설명했는데, 이번 호에서는 그 뒤를 이어 중소기업에게 주어지는 세제상 지원으로는 어떠한 것들이 있는지 알아보도록 하자.

• Korea Petroleum Association Journal
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• no.11 s.215
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• pp.8-11
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• 1999

새로운 에너지세제는 국내 소비자들에게 에너지를 낭비하지 않고 꼭 필요한 만큼만 쓰도록 유도하고 에너지 업계에는 외화를 가장 적게 들여 이를 공급하는 경제적인 의사결정을 하도록 도와주어야 한다.

• Electric Engineers Magazine
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• s.345
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• pp.52-53
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• 2011

최근 주택임대사업에 대한 관심이 많아지고 있다. 지금부터는 정부의 매입임대주택사업에 대한 세제 지원책과 기타 임대주택사업에 대한 세금부분을 정리해보자.

• Journal of Korea Port Economic Association
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• v.36 no.2
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• pp.63-86
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• 2020

The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.

• Journal of Food Hygiene and Safety
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• v.17 no.1
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• pp.1-7
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• 2002

This study was performed to investigate the possibility of water purification by a wild train of Oenanthe javanica DC. Three commercially available dishwashing detergents and a standard surfactant, linear alkylbenzene sulfonate (LAS), were used for this study. The experiment was done in 1.5 ι transluscent aquariums. The plants were distributed into various concentrations of detergents and various kinds of detergent in the separate aquariums. The wet weight of the plants was significantly decreased (p<0.05), and the visual vitality of the plants also decreased in 2 days. The higher the concentration of detergent was, and the more time the plants were exposed to the detergents, the more decrease of growth was observed. The pH value of the culture media decreased in 2 days and in 4 days, then slightly increased in 6 days. However, the pH value of the media did not return to the initial neutral level of pH in 6 days. The pH value of the culture media containing the LAS remarkably increased in 6 days and increased to a neutral pH value in 18 days (p<0.01) as the pH of the other culture media. The chemical oxygen demand (COD) of the culture media gradually increased over the 4 days. A decrease of COD was observed in 6 days, but no tendency was observed between 12 and 18 days. The detergent in the culture media was highly significantly decreased in 2 days (p<0.01) and gradually decreased after this. After 6 days the remaining detergent was 12.4∼23.7% from the various levels of initially added concentration, and 22.4 ∼34.2% from the flour kinds of detergents. These results show that the reduction of detergent was caused by Oenanthe javanica and the effect was significant during the first 6 days when the plants were still growing well. These results indicate that the plant purifies contaminated water for several days and the effect could be variable according to the level of contamination and the environment in which the plant grows.