• Korean Business Review
• /
• v.20 no.1
• /
• pp.123-143
• /
• 2007

This paper empirically examines whether the tax effect of indirect tax reductions such as reserves deductible and direct tax reductions such as tax credits and tax reductions is significantly associated with value relevance. That is, direct and indirect tax reductions bear upon an increase in accounting earnings and decrease in cash outflows through reducing tax burdens. The empirical result in this paper shows that firm value is significantly related to the tax effect of reserves for business improvement and other tax reserves, which comprise parts of the book value of equity through tax benefits, but is not significantly related to the tax credits and reserves deductible as necessary expenses that comprise accounting earnings. This paper also analyzes the difference in value relevance between direct tax reductions and indirect tax reductions(That is, Hypothesis No.5). We find that there are no significant differences between direct tax reductions and indirect tax reductions. Because the regressive coefficients of direct tax reductions and indirect tax reductions are not significantly.

• Asian-Australasian Journal of Animal Sciences
• /
• v.24 no.4
• /
• pp.540-572
• /
• 2011

The present review focuses on the effects of energy intake on performance, changes in body tissue during lactation, and metabolic parameters in dairy cows. Especially, pre-partum nutrition and its influence on lactation are emphasized. In recent decades the increase in genetic potential of dairy cows has increased milk yield. This fact sharpens the problem of a negative energy balance in early lactation because the amount of energy required for maintenance and milk production exceeds the amount of energy cows can consume. Around parturition, reduced feed intake reinforces the situation. Continuing negative energy balance causes decreasing milk yield, fertility problems, and incidence of metabolic diseases. Hence, the cow has to rely on body reserves that were stored in late lactation and the dry period. It is evident that the nutritional status pre-partum acts as the key factor for milk yield and fertility parameters in the following lactation. Cows overfed during the foregoing gestation and which have gained large quantities of body fat have lower dry matter intake along with the need to mobilize larger quantities of body reserves in lactation. The milk yield in the following lactation is lower than in cows fed according to their requirements. Cows restrictively fed in late gestation have a higher feed intake in lactation and a lower mobilization of body reserves. The effect of energy intake post-partum plays only a minor role for performance parameters in lactation. Lipid mobilized from body reserves makes a substantial contribution to the energetic cost of milk production in early lactation and adipose tissue undergoes specific metabolic alterations. Adipose tissue is degraded to free fatty acids, which are used in liver for energy purposes. High lipid mobilisation promotes the development of a fatty liver and therefore a reduced gluconeogenesis.

• Environmental and Resource Economics Review
• /
• v.25 no.2
• /
• pp.255-276
• /
• 2016

This paper is designed to investigate the dynamic structure of optimal tariff imposed by the oil importing country from OPEC when OPEC increases the oil reserves through exploration and development. For this purpose, we used a Stckelberg differential game modeling approach, and tried to analyze two cases such that the one is the extraction cost is dependent on the oil reserves and the other is the extraction cost is independent of it. On the basis of this analysis, we propose that the importing contry has to impose dynamically inconsistent tariffs if the extraction cost is dependent on the oil reserves. Otherwise, she should impose dynamically consistent tariffs announced at initial time. In addition, we found that whether or not the exporting country uses some portion of oil produced for domestic consumption does not affect our policy proposition stated above.

• Journal of The Korean Society of Grassland and Forage Science
• /
• v.21 no.2
• /
• pp.89-96
• /
• 2001

Carbohydrate and soluble protein reserves and regrowth characteristics in response to cutting height were investigated over four regrowth cycles of turf-type perennial ryegrass(Lolium perenne L. cv. preludeII). When the plants were at the full-vegetative stage (twelve weeks-old), three sequential defoliations at 3, 6 and 9 cm above the root base were imposed at 2-week intervals. Shoot dry weight in all three treatments continuously decreased with progressing regrowth cycle and the decreasing rate was higher as cutting height was lowered. TNC (total non-structural carbohydrate) in stubble at the end of the fourth regrowth cycle in 3, 6 and 9 cm cutting height decreased by 98%, 82% and 27%, respectively, comparing the initial content. TNC in roots also largely decreased with similar pattern in response to cutting height, whereas the absolute amount was much less compared to stubble. Soluble protein in stubble in 3, 6 and 9 cm cutting height decreased by 98%, 82% and 57%, respectively, at the end of fourth regrowth. A significant correlations between TNC (r=0.906) or protein (r=0.879) at the fourth defoliation and dry weight of regrowing shoots at the end of fourth regrowth were observed. these results indicated that cutting height closely influences the levels of organic reserves available for new growth, and that the levels of reserves might provide a useful tool as a determinant for regrowth dynamics.

• Journal of the Korean Data and Information Science Society
• /
• v.27 no.1
• /
• pp.75-89
• /
• 2016

This study suggests both modification reserve ratio and cover rate for expenditure as new finance evaluation indicators. Firstly, modification reserve ratio is an evaluation indicator which shows how long can the accumulated reserves at the beginning of the year afford future benefit expenditure. Modification reserve ratio has an advantage both to present what the scale of annual accumulated reserves means and to know the exhaustion speed of accumulated fund through analyzing the trend of modification fund ratio. Secondly, this research classifies resources for expenditures as premium income and reserves, thereafter, presents cover rate for expenditure as finance evaluation indicator. We can know how premium income and reserves can cover future expenditure during the evaluation period, and how deficient are resources through these indices. The researcher anticipates this research to contribute to policy researches for financial stabilization of the national pension scheme.

• Journal of People, Plants, and Environment
• /
• v.24 no.1
• /
• pp.95-105
• /
• 2021

Background and objective: A biosphere reserve is a complex concept that combines the preservation of biodiversity and the sustainable development with the region, outstanding ecosystems with worth conserving in worldwide. The purpose of this study is to suggest the way of zoning that can perform the functions of conservation, development, and logistics support of biosphere reserves. Methods: To meet the purpose of this study, the designation criteria, restrictions, and permissions of the protected area specified in the law for domestic protected areas were reviewed to classify the functions of a biosphere reserve. Results: Through this classification, 10 domestic protected areas with high ecological protection value, such as the natural beauty of the ecosystem, biodiversity, and habitats for wild animals and plants were derived as the core areas of the biosphere reserves. Also, a total of 21 protected zones that can function as a buffer to protect the core of the natural ecosystem from indiscriminate development such as resource protection, recovery, pollution prevention, and improvement were derived as appropriate sites for a buffer. In the review process, issues such as different behavioral restrictions and ranges of permission due to the application of different laws were identified, if two or more protected areas exist within one of the protected areas, there is a protected area that does not meet the criteria for designating use zone, or where behavior restrictions do not meet the zoning criteria of biosphere reserve, under the laws of domestic protected areas. Conclusion: Although this study was not able to carefully review most of the laws on domestic protected areas that are linked to other laws, it was able to categorize appropriate domestic protected areas that can act as the core and buffer zones of biosphere reserves.

• Journal of Environmental Science International
• /
• v.32 no.6
• /
• pp.453-464
• /
• 2023

To this day, conflicts have intensified between managers who want to preserve biosphere reserves and citizen who want to develop them. Based on this problem, this study seeks to investigate the establishment of a forum for communication between various stakeholders and to promote the economic development of local communities while preserving biodiversity. First, in terms of conservation, the results indicated that Gyeonggi Province and Namyangju City highly valued direct conservation activities in biosphere reserves, whereas Pocheon and Uijeongbu City highly valued indirect conservation functions through management or monitoring. Second, in terms of development, it was found that there were differences in the roles, perceptions and responsibilities with respect to biosphere reserves among the different layers of government: the central government agency, the Cultural Heritage Administration, the metropolitan government, Gyeonggi-do, and the local governments, Pocheon, Namyangju, and Uijeongbu. Third, in terms of logistical support, which serves as a function for communication and practical participation among management entities, the results suggested that it was necessary to establish a comprehensive decision-making organization for efficient management and operation and to provide opportunities for active participation. The study can be utilized as a basic reference for developing efficient communication by management entities in protected areas with similar challenges.

• Journal of Plant Biology
• /
• v.36 no.4
• /
• pp.363-370
• /
• 1993

Experiments with non-nodulated alfalfa (Medicago sativa L. cv, Europe) plants grown in hydroponic cuiture, were carried out to estimate the remobiJization of nitrogen (N) reserves and to investigate the transported forms of reduced soluble-N in xylem during regrowth following shoot removal. Endogenous N remobilization were estimated by $^{15}N$ labelling and amino acids in xylem sap were analysed. The, $^{15}N$ contents of ~egr9wing leaves and stems increased as a result of remobilization of N reserves mainly from root ,system, Regrowing leaves were a stronger sink than regrowing stems, with about tWo-thirds of remobilized 15N being recoved in leaves. Endogenous N in lateral roots accounted for about 46% of the total N reserves used for regrowth, while tap roots accounted for 23%, About 72% of total endogenous N remobilized to regrowing shoot, occurred during the first 10 days of regrowth, The outflow of reduced soluble-N (mainly amino acids) was greater than that of protein-N, while the latter was the largest storage pool in tap root and lateral roots. It is suggested that amino acids-N was the most readily avaiable form of N reserves. Asparagine, which repre5ented about 75% of amino acids-N in xylem sap, was the main transported form of reduced N. Its relative contents, during the first 10 days of regrowth, decreased from 75% to 59%. This decline was accompanied by compensatory increase in the relative contents of asparatate and glutamine.

• Economic and Environmental Geology
• /
• v.47 no.3
• /
• pp.291-302
• /
• 2014

The Chinese government and its agencies were trying in order to solve the unstability of resource supply and demand. Ministry of Land and Resources of China(MLR) carried out a lot of national-level policy and planning for estimating the domestic mineral and energy resources potential and recoverable reserves, as the Chinese land and resources survey plan(1999~2010), the Chinese mineral resource survey and exploration plan(2008~2020), announcement for shale gas industry policies of China, the Chinese shale gas resources evaluation and selection project for its development priority areas(2012), and the plan for Chinese shale gas development(2011~2015). The two large sedimentary basins of Chinese shale gas reserves are Sichuan and Tarim basins with excellent potential, accounting for majority of the estimated national reserves. Recoverable gas-bearing shale of China was surveyed to be widespread. The volume of recoverable shale gas reservoirs in China has been estimated to be around 31 trillion cubic meters(1,115 trillion cubic feet). China is one of only three countries with the US and Canada to produce shale gas in commercial quantities. China is concentrating on technology development to enhance commercial production of shale gas, and on survey and exploration activities to increase its recoverable reserves. The trends related to shale gas development and R&D activities in China to respond to changes in international oil market should be actively monitored based on analysis of Chinese policies and technology.

• Journal of Korea Water Resources Association
• /
• v.51 no.spc
• /
• pp.1127-1134
• /
• 2018

According to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC), climate change increases the frequency of abnormal weather phenomenon. As the frequency of abnormal weather phenomenon increases, frequency of disasters related to water resources such as floods and droughts also increases. Drought is the main factor that directly affects water supply. Recently, the intensity of drought and the frequency of drought occurrence have increased in Korea. So, there is a need for water resource securing technology for stable water supply. Korean Water Plan mentioned that water reserves concept is necessary for stable water supply. Most multi-purpose reservoirs in Korea have emergency storage in addition to conservation storage used for water supply. However, there is no clear use standard for emergency storage. This study investigated the use of reservoir reserves for stable water supply. In order to consider the climate change impact, the AR5-based hydrological scenario was used as inflow data for the reservoir simulation model. Reservoir simulations were carried out in accordance with the utilization conditions of emergency storage and water supply adjustment standard. The optimal reserves for each multi-purpose reservoirs was estimated using simulation results.