• 제목/요약/키워드: Amendments

검색결과 496건 처리시간 0.029초

Improvement of asymbiotic seed germination and seedling development of Cypripedium macranthos Sw. with organic additives

  • Huh, Yoon Sun;Lee, Joung Kwan;Nam, Sang Young;Paek, Kee Yoeup;Suh, Gang Uk
    • Journal of Plant Biotechnology
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    • 제43권1호
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    • pp.138-145
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    • 2016
  • To find the optimal propagation condition for endangered Cypripedium macranthos Sw., also known as lady's slipper orchid, the effect of various organic additives on in vitro germination, protocorm formation and seedling growth was investigated during asymbiotic seed culture. When $100ml{\cdot}L^{-1}$ coconut water was added to the basal medium, the highest germination rate and protocorm formation rate were achieved, with 70.8% and 74.2% respectively. Supplementation of phloem sap from birch tree or maple tree also showed a facilitating effect to improve the germination and protocorm development. With $100ml{\cdot}L^{-1}$ birch sap or maple sap, both the germination and protocorm formation rates were roughly more than 65% and 68%. The roots and buds of the seedlings grew vigorously in the medium containing $100ml{\cdot}L^{-1}$ coconut water or phloem sap, in particular, their bud formation rates increased by more than 70%. Addition of banana powder and peptone could not create a more significantly favorable culture condition, and non-addition had the worst results. Our results demonstrated that proper organic amendments such as coconut water and phloem sap might be preferred to in vitro germination and the growth of seedlings developed from the protocorm of C. macranthos Sw. during asymbiotic seed culture.

상속세법상 비상장주식평가규정의 개정이 조세공평성에 미친 효과 (The Effect of the Amendment of the Valuation Method for Unlisted Stocks in the Inheritance Tax Law)

  • 이의경
    • 산학경영연구
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    • 제17권2호
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    • pp.25-39
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    • 2004
  • 본 논문은 상속세법상 비상장주식의 평가규정이 개정되면서 조세공평성이 제고되었는가에 대해 검토한 것이다. 조세공평성의 제고효과를 확인하기 위해서 구체적으로는 상속세법상 비상장주식평가 규정을 이용한 평가액이 실제주가에 어느 정도 근접하는가를 체크하였다. 세법상 평가액이 실제주가에 근접할수록 조세공평성이 높아지는 것으로 볼 수 있기 때문이다. 2003년 현재를 기준으로 보면 상속세법상 비상장주식평가규정은 크게 1999년과 2000년 두 차례에 걸쳐 개정되었다. 1999년 이전에는 모든 비상장주식을 순자산가치와 순손익가치의 평균값으로 평가하였지만 1999년 이후에는 순손익가치가 순자산가치의 50%이상인 기업과 50%미만인 기업으로 구분하여 전자의 경우에는 종전규정을 적용하지만 후자의 경우에 해당하는 기업의 주식은 순자산가치로만 평가하도록 하였다. 그리고 2000년부터는 순자산가치와 순손익가치 중 큰 금액으로 주식을 평가하도록 다시 변경된 것이다. 본 연구에서는 상장기업을 대상으로 하여 거래소에서 형성된 실제주가를 기준으로 해서 상속세법상 평가액을 개정단계별로 산출해서 실제주가와 비교하여 그 차이에 대한 통계적 유의성을 분석하였다. 그 결과 세법개정은 세법상 평가액이 현실적인 주가를 좀더 정확하게 반영하는 방향으로 이루어졌음을 확인할 수 있었다. 이러한 결과는 상속세법상 비상장주식평가규정이 과세당국의 의도대로 조세불공평을 완화하는 방향으로 이루어졌음을 증명하는 근거가 될 수 있다.

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Potential Nitrogen Mineralization and Availability in Upland Soil Amended with Various Organic Materials

  • Im, Jong-Uk;Kim, Song-Yeob;Jeon, Seong-Hwa;Kim, Jang-Hwan;Yoon, Young-Eun;Kim, Sook-Jin;Lee, Yong-Bok
    • 한국토양비료학회지
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    • 제50권1호
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    • pp.40-48
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    • 2017
  • In this study, we evaluated the nitrogen (N) mineralization potential and Nitrogen use efficiency (NUE) of oil-cake, compost, hairy vetch and barley, which are the most widely used organic amendments in South Korea. The N mineralization potential (No) for organic fertilizers treated soil was highest for the hairy vetch treatment with a value of $18.9mg\;N\;100\;g^{-1}$, followed by oil-cake, barley and compost. The amount of pure N mineralization potentials in hairy vetch, oil-cake, barley and compost treatments were 8.42, 7.62, 3.82 and $3.60mg\;N\;100\;g^{-1}$, respectively. The half-life ($t_{1/2}$) of organic N in soil amended with oil-cake fertilizer mineralized quickly in 17 days. While, $t_{1/2}$ values of organic N for the compost and barley treatments accounted to 44.4 and 44.1 days, respectively. Oil-cake was good in supplying nutrients to plants. Compost and barley inhibited plant growth in the beginning growth stage and this is attributed to N immobilization effect. The results of this study highlight that compost and barley could be used as potential slow release fertilizers in conventional agriculture.

배추와 무밭에서 발생하는 비점오염원 저감을 위한 피복재와 토양개량제 적용 (Application of Surface Cover Materials and Soil Amendments for Reduction of Non-Point Source Pollution from Upland Fields)

  • 신민환;장정렬;신현준;금동혁;최용훈;원철희;임경재;최중대
    • 한국농공학회논문집
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    • 제55권4호
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    • pp.21-28
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    • 2013
  • The objective of the study was to investigate the effect of rice straw mat, rice straw mat with PAM (Polyacrylamide) and gypsum addition on surface runoff and sediment discharge in field. Six experimental plots of $5{\times}22m$ in size and 3 % in slope prepared on gravelly sandy loam soil were treated with control, rice straw mat cover with gypsum and rice straw mat cover with gypsum and PAM. Radish in Spring and Chinese cabbage in autumn growing seasons were cultivated. Non point source (NPS) pollution discharge was monitored and compared among the treatments. Rainfall of the 10 monitored events ranged from 17.0 mm to 93.5 mm. Runoff coefficient of the events was 0.005~0.239 in control plot, 0~0.176 in rice straw plot with gypsum and 0~0.046 in rice straw mat plot with gypsum and PAM. When compared to the control plot, the runoff amount was reduced by 10.4~100 % (Ave. 60.8) in rice straw plot with gypsum and 80.7~100 % (Ave. 96.7 %) in rice straw mat plot with gypsum and PAM. The reduction of NPS pollution load was 54.6 % for BOD5, 71.5 % for SS, 41.6 % for TN and 61.4 % for T-P in rice straw with gypsum plot and 91.9 % for BOD5, 92.0 % for SS, 88.0 % for TN and 88.5 % for T-P in rice straw mat with gypsum and PAM plot. This research revealed that rice straw mat cover with soil amendments on the soil surface could not only increase the crop yield but also reduce the NPS pollution loads substantially.

Alterations in Growth and Morphology of Ganoderma lucidum and Volvariella volvaceae in Response to Nanoparticle Supplementation

  • Singh, Swarnjeet;Kuca, Kamil;Kalia, Anu
    • Mycobiology
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    • 제48권5호
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    • pp.383-391
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    • 2020
  • Use of nanoparticles (NPs) in several commercial products has led to emergence of novel contaminants of air, soil and water bodies. The NPs may exhibit greater ecotoxicity due to nano-scale dependent properties over their bulk counterparts. The present investigation explores the effect of in vitro supplementation of TiO2, silica and silver NPs on radial growth and ultrastructural changes in the hyphae and spores of two mushroom genera, Ganoderma lucidum and Volvariella volvaceae. A concentration dependent decrease in radial growth on NP amended potato dextrose agar medium was recorded. However, in comparison to control, there was decrease in radial diameter on supplementation with TiO2 NPs while an increase was recorded for silica and silver NPs amendments as compared to their bulk salts at same concentrations after 48 h of incubation. Optical microscopy studies showed decrease in the number of spores while increase in spore diameter and thinning of hyphal diameter on NPs supplementation. Scanning electron microscopy analysis of fungal growth showed presence of deflated and oblong spores in two fruiting strains of Ganoderma while Volvariella exhibited decreased sporulation. Further, hyphal thinning and branching was recorded in response to NP amendments in both the test mushrooms. Enhancement of protein content was observed on NP compared to bulk supplementation for all cultures, concentrations and hours of incubation except for TiO2 NPs. Likewise, bulk and NP supplementations (at 100 mg L-1) resulted in enhanced laccase activity with occurrence of laccase specific protein bands on SDS-PAGE analysis.

성년후견과 의료 -개정 민법 제947조의 2를 중심으로- (The Adult Guardianship and Medical Issue According to the Amendments of Civil Code)

  • 박호균
    • 의료법학
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    • 제13권1호
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    • pp.125-153
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    • 2012
  • The adult guardianship system has been introduced through amendments of Korean Civil Code for the first time in the March 2011(Act No. 10429, 7. 1. 2013. enforcement). The adult guardianship system has the main purposes to provide a lot of help vulnerable adults and elderly, and protect them on the welfare related with property act, treatment, care, etc. There could be a controversy about whether the protection Legal Guardian's consent(formerly known as the Mental Health Act) or permission of the Family Court(revised Civil Code) are required to, or the Mental Health Act should be revised, when mental patient will be hospitalized forcibly. The author proposes that mental patient with Adult guardians should be determined by Legal Guardian's consent and approval of the Family Court, but mental patient without Adult guardians could be determined by Legal Guardian's consent. The issue of Withdrawing of life-sustaining treatment could be occurred due to the aging society and the development of modern medicine, and this has provided difficult, various problems to mankind in Legal, ethical, and social welfare aspects. The need of Death with dignity law or Natural death law has been reduced for a revision of the Civil Code. Therefore, on the issue of Withdrawing of life-sustaining treatment, in the future, intervention of the court is necessary in accordance with the revised Civil Code Section, and Organ Transplantation Act and the brain death criteria may serve as an important criterion.

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인공강우 모사를 통한 석회/유기퇴비 혼합물의 경사지 토양유실 억제효과 (Reducing Soil Loss of Sloped Land using Lime-Organic Compost mixtures under Rainfall Simulation)

  • 고일하;노훈;황원재;서형기;지원현
    • 한국지하수토양환경학회지:지하수토양환경
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    • 제23권3호
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    • pp.43-50
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    • 2018
  • In a previous study, the feasibility of four materials (bentonite, steelmaking slag, lime and organic compost) to induce soil aggregate formation was assessed and the mixtures of organic compost and lime were chosen as most effective amendments in terms of cost benefit. This work is a subsequent study to evaluate the effectiveness of those amendments in reducing soil loss in $15^{\circ}$ sloped agricultural area by using rainfall simulation test. Three different soils were treated with two conditions of organic compost/lime mixtures (2% + 2%, 3% + 1%, w/w). In the amended soils, soil fertility was increased due to the increase of CEC, T-N, and T-P. During the rainfall simulation, suspended solid in run-off water from amended soil were reduced by 43% ~ 78%. When the content of organic compost was higher than that of lime, reduction of soil loss was also increased by 67% ~ 78%. Sediment discharge was also decreased by 72% ~ 96% in the amended soil. Similar to the suspended solid analysis, higher organic compost content led to more reduction of soil discharging, which implies organic compost is more effective than lime in reducing soil loss. The overall result suggests that the mixtures of organic compost and lime could be used as amendment materials to reduce soil loss in sloped farmland.

Determining Optimum Condition of Acid Hydrolysis Technique for Food Waste Reduction

  • Kim, Eui Yeong;Choi, Young Gwang;Kim, Sung Chul
    • 한국토양비료학회지
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    • 제50권6호
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    • pp.606-614
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    • 2017
  • Amount of food waste has been increased annually in Korea and re-use of food waste as a fertilizer or soil amendment in agricultural field has been studied. Therefore, main purpose of this research was to determine optimum condition of hydrolysis for food waste management. Three different solvents, HCl, $H_2SO_4$, and KOH, were used and varied concentration at the range of 10~30% and hydrolysis time at the range of 1~3 hours were evaluated. In general, reduction rate of food waste was increased when concentration of solvent and hydrolysis time was increased except when KOH was used. Among different solvents, concentration, and hydrolysis time, the highest reduction rate (97.79%) was observed when 30% of HCl was used with temperature of $140^{\circ}C$ at 2 hours of hydrolysis time. In addition, neutralization effect of alkalic materials, shell waste (SW) and egg shell (ES) was evaluated. Both SW and ES increased pH of finished acid hydrolysis solution up to 7.61 indicating that neutralization effect of SW and ES was sufficient for finished acid hydrolysis solution. Contents of organic matter was also at the range of 10.7~13.04% and 5.53~8.04% respectively when HCl and $H_2SO_4$ were used as solvent. Overall, hydrolysis technique can be used to manage food waste with selected optimum condition in this study and characteristics of finished hydrolysis solution after neutralization might be suitable for soil amendments.

제설제 피해지에서 토양개량제 처리에 따른 구절초의 생육특성 비교 (Growth of Dendranthema zawadskii in Chloride-containing De-icing Salt Areas Upon Treatment With Soil Amendments)

  • 주진희;양지;박선영;윤용한
    • 한국환경과학회지
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    • 제30권3호
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    • pp.235-243
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    • 2021
  • This study was conducted to investigate the growth of Dendranthema zawadskii in damaged soils when they are treated with improvement agents. The treatments consisted of a control (unamended field soil) and the application of a loess ball of 1 cm to the field soil. According to the degree of damage the de-icing agent had caused, the soils were divided into 3 areas (based on the yellowing of Pinus densiflora for. multicaulis in soil surveys): H (high saline), M (medium saline), and L (low saline). A total of six treatments were performed: D. zawadskiia plant without soil amendment (H; high saline soil, M; medium saline soil, L; low saline soil), and a D. zawadskiia plant with loess ball on the soil surface (H.L; high saline soil with loess ball, M.L; medium saline soil with loess ball, L.L; low saline soil with loess ball). The results showed that D. zawadskiia growth went from highest to lowest in the order: M.L > L.L > M > L > H.L > H. Plant growth results showed that soils treated with soil amendments (loess ball) were better for D. zawadskii growth than untreated soils.

코코넛 코이어와 피트모스 혼합 모래 토양의 물리·화학적 특성 (Physicochemical Properties of Root Zone Soil Based on Sand Blending with Coconut Coir and Peat Moss)

  • 김영선;배은지;최문진;김태웅;이긍주
    • 한국환경농학회지
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    • 제41권2호
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    • pp.101-107
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    • 2022
  • BACKGROUND: Soil amendment was necessary applied for the sand that had been used to root zone of green ground in golf course because of its low water retention power and cation exchangeable capacity. This study was conducted to evaluate the effect of the mixed ratio of peat moss and coconut coir as soil amendment materials on the soil physicochemical properties applied to rootzone based on sand. METHODS AND RESULTS: The soil amendments were blended at 0, 3, 5, 7 and 10% by soil volume. The pH in the peat moss treatment was lower than that of control (0% soil amendment), and pH and electrical conductivity (EC) in the coconut coir were higher. The blending ratio of peat moss was negatively correlated with pH of rootzone soil (p<0.01), and that of coconut coir positively with EC (p<0.01). As compared with control, capillary porosity, the physical factors such as air-filled porosity, total porosity, and hydraulic conductivity of rootzone soil were increased by applying peat moss and coconut coir. For correlation coefficients between percentage of soil amendments and soil physical factors, peat moss and coconut coir were positively correlated with porosity and hydraulic conductivity (p<0.01). CONCLUSION(S): These results indicated that the application of peat moss and coconut coir affected on the change of physicochemical properties of rootzone soil, and improved soil porosity and hydraulic conductivity.