• Title/Summary/Keyword: Transfer rate

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Path Algorithm for Maximum Tax-Relief in Maximum Profit Tax Problem of Multinational Corporation (다국적기업 최대이익 세금트리 문제의 최대 세금경감 경로 알고리즘)

  • Sang-Un Lee
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.23 no.4
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    • pp.157-164
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    • 2023
  • This paper suggests O(n2) polynomial time heuristic algorithm for corporate tax structure optimization problem that has been classified as NP-complete problem. The proposed algorithm constructs tax tree levels that the target holding company is located at root node of Level 1, and the tax code categories(Te) 1,4,3,2 are located in each level 2,3,4,5 sequentially. To find the maximum tax-relief path from source(S) to target(T), firstly we connect the minimum witholding tax rate minrw(u, v) arc of node u point of view for transfer the profit from u to v node. As a result we construct the spanning tree from all of the source nodes to a target node, and find the initial feasible solution. Nextly, we find the alternate path with minimum foreign tax rate minrfi(u, v) of v point of view. Finally we choose the minimum tax-relief path from of this two paths. The proposed heuristic algorithm performs better optimal results than linear programming and Tabu search method that is a kind of metaheuristic method.

Study on Radionuclide Migration Modelling for a Single Fracture in Geologic Medium : Characteristics of Hydrodynamic Dispersion Diffusion Model and Channeling Dispersion Diffusion Model (단일균열 핵종이동모델에 관한 연구 -수리분산확산모델과 국부통로확산모델의 특성-)

  • Keum, D.K.;Cho, W.J.;Hahn, P.S.;Park, H.H.
    • Nuclear Engineering and Technology
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    • v.26 no.3
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    • pp.401-410
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    • 1994
  • Validation study of two radionuclide migration models for single fracture developed in geologic medium the hydrodynamic dispersion diffusion model(HDDM) and the channeling dispersion diffusion model(CDDM), was studied by migration experiment of tracers through an artificial granite fracture on the labolatory scale. The tracers used were Uranine and Sodium lignosulfonate know as nonsorbing material. The flow rate ranged 0.4 to 1.5 cc/min. Related parameters for the models were estimated by optimization technique. Theoretical breakthrough curves with experimental data were compared. In the experiment, it was deduced that the surface sorption for both tracers did not play an important role while the diffusion of Uranine into the rock matrix turned out to be an important mass transfer mechanism. The parameter characterizing the rock matrix diffusion of each model agreed well The simulated result showed that the amount of flow rate could not tell the CDDM from the HDDM quantitatively. On the other hand, the variation of fracture length gave influence on the two models in a different degree. The dispersivity of breakthrough curve of the CDDM was more amplified than that of the CDDM when the fracture length was increased. A good agreement between the models and experimental data gave a confirmation that both models were very useful in predicting the migration system through a single fracture.

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Effects of Repeated Superovulation on Recovery and Quality of Oocytes in Korean Native Goats (재래산양의 반복 과배란처리에 의한 난자의 회수율과 등급에 관한 연구)

  • Park, H.-S.;Lee, Y.-H.;Kim, T.-S.;Park, J.-K.;Lee, J.-S.;Kim, C.-H.;Jung, J.-Y.
    • Journal of Embryo Transfer
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    • v.19 no.2
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    • pp.81-87
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    • 2004
  • This study was designed to determine whether repeated superovulation is beneficial for recovery and quality of oocytes in Korean native goats. Seventy-six mature goats, maintained in a pen under natural day length and fed hay ad libitum, were pretreated with progestagen impregnated CIDR for 10 days and then the goats were divided into two groups. One group of the goats received a single intramuscular injection of 1,000 IU PMSG on Day 8 of CIDR insertion. The other group of the goats received twice daily intramuscular injections of a total of 70 mg FSH for 3 days from Day 8 of CIDR. All the gonadotropin treated goats were injected with 10 mg $PGF2{\alpha}on$ Day 8 and 400 IU hCG in the afternoon on Day 10. For oocyte recovery, donor goats were fasted 24 h before operation. Anesthesia was induced by intravenous injection of 2% xylazine(0.2 mg/kg body weight) and ketamin(11 mg/kg body weight). In vivo oocytes were recovered by follicle aspiration or oviduct flushing at 35 to 40 hours after hCG injection through mid-ventral incision. The mean number of CL and oocytes recovered and recovery rate of oocytes by oviduct flushing were greater(P<0.05) in the first treatment than those in the second treatment. Contrary to our assumption, PMSG treatment significantly (P<0.05) increased the number of CL formed and recovery rate of oocytes compared to FSH. However, the same effect was not observed in recovery of follicular oocytes. There was no significant difference in oocyte quality between FSH and PMSG or first and second treatments. The present results indicate that repeated superovulation and repeated use of donor animals may be inefficient for obtaining oocytes in good qualities.

Effect of Collection Time in Oocyte Recovery from Superovulated Korea Native Goats (재래산양의 과배란처리에 있어서 회수시간이 난자의 회수율에 미치는 영향)

  • Park, H.-S.;Jung, S.-Y.;Kim, T.-S.;Lee, M.-Y.;Jin, J.-I.;Hong, S.-P.;Lee, J.-S.;Kim, C.-H.
    • Journal of Embryo Transfer
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    • v.19 no.2
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    • pp.113-119
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    • 2004
  • The purpose of the present study was to examine whether collection time affects results of oocyte recovery from superovulated goats. Fiftyty-one mature Korean native goats, maintained in a pen under natural day length and fed hay ad libitum, were pretreated with progestagen impregnated CIDR for 10 days and then the goats were divided into two groups. One group of the goats received a single intramuscular injection of 1,000 IU PMSG on Day 8 of CIDR insertion. The other group of the goats received twice daily intramuscular injections of a total of 70 mg FSH for 3 days from Day 8 of CIDR. All the gonadotropin treated goats were injected with 10 mg $PGF_{2\alpha}$ on Day 8 and 400 IU hCG in the afternoon on Day 10. For oocyte recovery, donor goats were fasted 24 h before operation. Anesthesia was induced by intravenous injection of 2% xylazine(0.2 mg/kg body weight) and ketamin(11 mg/kg body weight). In vivo oocytes were recovered by follicle aspiration or oviduct flushing at 29 to 34, 35 to 40 and 41 to 50 h after hCG injection through mid-ventral incision. There was no significant difference in the mean number of CL and oocytes recovered. Oocyte collection at 29 to 40 h after hCG increased(P<0.05) the recovery rate of ovulated oocytes in oviducts compared to 41 to 50 h. The same results were also observed in the recovery of follicular oocytes. Oocyte grade was not affected by collection time. When oocytes were collected from follicular oocytes at 41 to 50 h after hCG, the recovery rate of Grade II oocytes was the lowest(P<0.05). From these results, it is suggested that oocyte recovery at 35 to 40 h after hCG will be successful for further use.

Effects of Culture Media and Oxygen Concentration on In Vitro Development of Porcine IVM/IVE Embryos (배양액 및 산소농도가 돼지 체외수정란의 발달에 미치는 영향)

  • Choe, C.Y.;Choe, S.R.;Choi, S.H.;Kim, H.J.;Han, M.H.;Kang, D.W.;Shin, Y.W.;Han, J.H.;Son, D.S.
    • Journal of Embryo Transfer
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    • v.22 no.3
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    • pp.155-160
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    • 2007
  • During in vitro culture of mammalian oocytes and embryos, the cells are exposed to the risks that cause cell injury or death. Numerous studies have been reported that the cell injury may be induced by the action of free radicals generated by auto-oxidation. This study was undertaken to investigate the optimal culture condition system for in vitro culture of porcine embryos. We first evaluated the effect of culture media on the porcine embryo development. NCSU-23 and PZM-5, culture medium tested, were failed to produce significant difference on the rate of blastocyst formation. In NCSU-23, the developmental rate was slightly higher than that in PZM-5. During in vitro maturation (IVM), fertilizaton (IVF), and culture (IVC) under 5 or 20% oxygen ($O_2$), the rates of cleavage and development were insignificantly different from each other under our culture condition (20% $O_2$, in NCSU-23), the mean cell number per blastocyst was $40{\pm}10$. These results showed that medium and $O_2$ concentration had no significant effect on the development of porcine embryos.

Evaluation of Maternal Behavior between Normal Parturition and Expected Cesarean Section in Rats (자연 분만 및 예정된 제왕절개 수술 랫드에 있어서 모성 행동의 차이에 대한 검토)

  • Lee, S.K.;Kang, H.G.;Kim, I.W.;Jeong, J.M.;Hwang, D.Y.;Kim, C.K.;Chae, K.R.;Cho, J.S.
    • Journal of Embryo Transfer
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    • v.22 no.3
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    • pp.161-165
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    • 2007
  • Oxytocin is a neurohypophyseal hormone which has multiple functions in mammals. Mainly, oxytocin regulates milk ejection and has an effect on uterine contraction and is related to maternal behavior. Maternal behavior is believed to be suppressed by stress and facilitated by oxytocin. In the cesarean section, oxytocin may be administrated into uterus to promote uterine involution. The present study aimed to test the effect of oxytocin into uterus on maternal behavior of rats with cesarean section. It was measured the effects on maternal behavior of oxytocin infused into uterus in rats with cesarean section as a stressor. In the first experiment, pup survival rate of between a control group and a group with laparotomy as a stress in natural parturition rats was compared. In the second experiment, survival rate for 2 weeks and maternal pup searching behavior (MPSV) were observed in one cesarean sectioned group without oxytocin and the other cesarean sectioned group with oxytocin. Infanticide was observed in stressed group in the first experiment while a normal maternal behavior was observed in a control one. In the second experiment, MPSV was only observed in a cesarean sectioned group with oxytocin and infanticide was observed in two groups except one rat which is thought to be affected by oxytocin as operated relatively late. This is the first study to show that the administration of oxytocin into uterus in the cesarean section is not involved in the regulation of maternal behavior in rats. In conclusion, this study proves the needs of oxytocin into brain in cesarean section related rats model and further study of maternal behavior list, like MPSV.

Comparison of Estrous Behavior and Ovulation Time in Dairy Cows and Heifers (젖소 경산우와 미경산우의 발정 행동과 배란 시간의 비교)

  • Son, J.K.;Park, S.B.;Park, S.J.;Baek, K.S.;Lee, M.S.;Ahn, B.S.;Kim, H.S.;Park, C.K.
    • Journal of Embryo Transfer
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    • v.22 no.3
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    • pp.185-190
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    • 2007
  • The objective of this study was to investigate the characteristics of various estrous behavior and ovulation time in dairy cows and heifers. In total, 73 ovulations and 61 estrous detection were observed in 89 Holstein cows. Various estrous behavior were observed during 72 hours from two days after $PGF_2{\alpha}$ injection and their relation with the time of ovulation(ultrasound examinations at 4-h intervals) was investigated. In estrous periods, the rate of sniffing, chin resting, mounting and standing heat was 81%, 78%, 78% and 56%, respectively in cows. In heifers, the rate of sniffing, chin resting, mounting and standing heat was 61%, 68%, 82% and 76%, respectively. Ovulation in cows and heifers occurred $25.58{\pm}7.94\;and\;25.55{\pm}5.72h$ after onset of estrus, and $13.42{\pm}7.14\;and\;7.48{\pm}7.41h$ after end of estrus, respectively. Interval between onset of estrus and ovulation time was significantly (p<0.05) shorter for standing heat ($17.33{\pm}5.83\;h$) than for mounting, sniffing and chin resting ($23.58{\pm}5.12\;h,\;24.25{\pm}6.09\;h,\;23.42{\pm}6.04\;h$) in cows but not significantly different in heifers. Interval between end of standing heat and ovulation time was significantly (p<0.05) shorter for heifer($6.38{\pm}4.80$) than for cows($13.05{\pm}4.53$). Our results show that characteristics of estrous behavior and ovulation in dairy heifers are different to that of cows.

Comparison of AndroMed and Tris-egg Yolk Extender for Cryopreservation of Korean Native Bull Semen (Chick Cow) (칡소 정액 동결을 위한 AndroMed와 Tris-egg Yolk 희석제의 동결성 비교)

  • Cho, Sang-Rae;Kim, Sung-Jae;Son, Jun-Kyu;Choi, Sun-Ho;Choe, Chang-Yong;Ko, Yeoung-Kyu;Lee, Poong-Yeon;Kim, Hyun-Jong
    • Journal of Embryo Transfer
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    • v.26 no.1
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    • pp.65-70
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    • 2011
  • This study was conducted to investigate the survival rate of AndroMed and Tris-egg yolk extender for cryopreservation of Korean Native Bull Semen (Chick Cow). Semen was collected from a Korean Native Bull Semen over 3 year's old. The semen was diluted 1:1 by AndroMed and Tris-egg yolk extender. The pellet was diluted to final sperm concentration of $5{\times}10^7$ cell/ml by doubling in every 10 minutes at $4^{\circ}C$ cold chamber. The semen was equilibrated for 1 hrs at cold chamber and packed to 0.5 ml straw. The semen straws were located above 5 cm of liquid nitrogen for 5 minutes. And then the frozen straw was plunged to LN2. The presented straws were examined the viability and motility after thawed at $37^{\circ}C$ water bath. The survival rates was significantly higher (p<0.05) in Tris-egg yolk extender than AndroMed extender ($89.7{\pm}19.8$ vs. $73.4{\pm}11.2$). However, motility was no significant differences ($78.4{\pm}18.7$ vs. $67.9{\pm}14.6$). Survival rate in time of equilibration between visual and CASA program had higher in 2 h ($86.33{\pm}9.4$ vs. $92.32{\pm}12.4$) than in 5 h ($78.20{\pm}7.8$ vs. $88.28{\pm}13.1$) 15 h ($65.24{\pm}6.6$ vs. $76.48{\pm}17.3$) 20 h ($56.26{\pm}4.6$ vs. $67.73{\pm}18.4$). The development rates to cleavage was higher in Tris-egg yolk extender than AndroMed extender (82.2% vs. 81.7%). Similarly, the development rates to blastocyst was significantly higher (p<0.05) in Tris-egg yolk extender than AndroMed extender (42.3% vs. 29.6%). In conclusion, the obvious impact of this study will be its practical application to improve viability and fertilizing ability of cryopreserved spermatozoa used for in vitro fertilization (IVF) and AI, Which in turn will be beneficial to animal genetic resources conservation.

Comparison of Oocyte Recovery Rates between Prepubertal and Adult Korean Native Goats (미성숙 및 성숙 재래 산양의 과배란 처리에 의한 난자의 회수율 비교)

  • Yun, Yun-Jin;Park, Hee-Sung
    • Journal of Embryo Transfer
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    • v.26 no.3
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    • pp.147-152
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    • 2011
  • This study was conducted to examine whether efficiency of oocyte production from superovulated prepubertal goats. Fifteen prepubertal and twenty adult goats, maintained in a pen under natural day length and fed hay ad libitum, were pretreated with progestagen implanted CIDR for 10 days. Superovulation treatment of the goats received twice daily intramuscular injection of a total of 70 mg FSH for 3 days from Day 8 of CIDR. All the gonadotrophin treated goats were injected with 10 mg $PGF_2{\alpha}$ on Day 8 and 400~600 IU hCG in the afternoon on Day 10. Oocytes were recovered by follicle aspiration or oviduct flushing at 35 to 40 h after hCG injection through mid-ventral incision. The in vivo matured oocytes was activated by ionomycin (5 min) and 6-DMAP (3.5~4 h). The activated oocytes were cultured in mSOF medium containing 0.8% BSA at 38.5$^{\circ}C$ in an atmosphere of 5% CO$_2$, 5% O$_2$, 90% N$_2$ for 7~8 days. There was no significant difference in the mean number of CL and in vivo matured and follicular oocytes recovered. But, quality of I + II grade follicular oocytes was lower (p<0.05) in the prepubertal goat (25.0%) than the adults (52.4%). The same results were also observed in the cleavage and blastocyst rate of activated oocytcs. The cleavage and blastocyst rate from prepubertal derived oocytes were lower (p<0.05) in the prepubertal goat (54.5%, 23.3%) than the adult goat (86.8%, 46.6%). Considering overall these results, we suggest that maturation of donor goats is a major factor affecting recovered oocytes quality and in vitro development of activated goat oocytes.

The Influential Factor Analysis in the Technology Valuation of The Agri-Food Industry and the Simulation-Based Valuation Analysis (농식품 산업의 기술평가 영향요인 분석과 시뮬레이션 기반 기술평가 비교)

  • Kim, Sang-gook;Jun, Seung-pyo;Park, Hyun-woo
    • Journal of Technology Innovation
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    • v.24 no.4
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    • pp.277-307
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    • 2016
  • Since 2011, DCF(Discounted Cash Flow) method has been used initiatively for valuating R&D technology assets in the agricultural food industry and recently technology valuation based on royalties comparison among technology transfer transactions has been also carried out in parallel when evaluating the technology assets such as new seed development technologies. Since the DCF method which has been known until now has many input variables to be estimated, sophisticated estimation has been demanded at the time of technology valuation. In addition, considering more similar trading cases when applying sales transaction comparison or industry norm method based on information of technology transfer royalty, it is an important issue that should be taken into account in the same way in the Agri-Food industry. The main input variables used for technology valuation in the Agri-Food industry are life cycle of technology asset, the financial information related to the Agri-Food industry, discount rate, and technology contribution rate. The latest infrastructure building and data updating related to technology valuation has been carried out on a regular basis in the evaluation organization of the Agri-Food segment. This study verifies the key variables that give the most important impact on the results for the existing technology valuation in the Agri-Food industry and clarifies the difference between the existing valuation result and the outcome by referring the support information that is derived through the latest input information applied in DCF method. In addition, while presenting the scheme to complement fragment information which the latest input data just influence result of technology valuation, we tried to perform comparative analysis between the existing valuation results and the evaluated outcome after the latest of reference data for making a decision the input values to be estimated in DCF. To perform these analyzes, it was first selected the representative cases evaluated past in the Agri-Food industry, applied a sensitivity analysis for input variables based on these selected cases, and then executed a simulation analysis utilizing the key input variables derived from sensitivity analysis. The results of this study is to provide the information which there are the need for modernization of the data related to the input variables that are utilized during valuating technology assets in the Agri-Food sector and for building the infrastructure of the key input variables in DCF. Therefore it is expected to provide more fruitful information about the results of valuation.