• Title/Summary/Keyword: VAT

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Comparative Analysis of Customs Drawback Systems in Korea and China (한중 관세환급제도에 관한 비교분석)

  • La, Kong-Woo;Lee, Seon-Pyo;Hong, Gil-Jong
    • International Commerce and Information Review
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    • v.13 no.1
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    • pp.217-241
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    • 2011
  • The basic purpose of Customs Drawback System of the material for export goods is export support as cut a price down the export goods' price. Especially the trade volume between South Korea and China is the greatest in comparison with other countries in 2010. Therefore companies involved China is necessary to understand exactly for China's tariff system(duty drawback system). Due to inconsistent policies, it is difficult to understand VAT-related provisions on exports goods of China compared with South Korea Tax System. Accordingly, the results of this study is significant in China-related companies. In South Korea and China, amount of customs duty drawback is very large 4.017606 billion won 732.8 billion yuan respectively. Thus, the amount of customs duty drawback is greater, a comparison of customs duty drawback in South Korea and China is very necessary on Customs Drawback System.

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Landscape Assessment and Landscape Planning based on Landscapetope Classification (경관단위분류를 통한 경관가치평가 및 경관계획적 활용)

  • Kwon, Oh-Sung;Lee, Hyun-Taek;Ra, Jung-Hwa;Cho, Hyun-Ju
    • Journal of the Korean Society of Environmental Restoration Technology
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    • v.17 no.1
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    • pp.65-79
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    • 2014
  • This study selected Nakdong River basin zone in Daegu as an example area to conduct landscapetope classification and aesthetic value assessment of landscape according to the classified landscapetope. The main result of this research can be summed up as following. First, the result of landscapetope type classification showed 28 types of landscapetope including complex residential area (AA), natural stream type with copious vegetation (BA), forest type centered on mixed forest of soft and hardwood (EB) along with 129 types of imputed specific landscapetope. The result of the total first assessment using B-VAT showed the first grade 10 types, II grade 4 types, III grade6 types, IV grade 3 types, 5 types for V grade with the lowest value. The second assessment conducted toward the landscapetope types with the grade higher than the average (including III grade) in the result of the first assessment showed that there are 66 spaces for the sites (1a, 1b) with special meaning for aesthetic landscape evaluation. And also, there were 69 spaces for those (2a, 2b, 2c) with meaning for aesthetic landscape evaluation. The design model of this research is largely divided into improvement goal and specific execution plan. First, the improvement goal is divided into 6 categories including conservation area, complementary area, and restoration area, and the specific execution plan is divided into 14 categories including special landscape management area, general landscape management area, conservation of hill areas with optically good condition. A comprehensive master plan was suggested by directly applying the set landscape planning model to the subject place of this research.

Comparison of three-dimensional adaptation as per the rinsing time of temporary crown manufactured using a digital light processing printer (디지털 광 조명 방식으로 제작한 임시 크라운의 세척 시간에 따른 3차원 적합도 평가)

  • Lee, Beom-Il;You, Seung-Gyu;You, Seung-Min;Kim, Ji-Hwan
    • Journal of Technologic Dentistry
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    • v.42 no.4
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    • pp.334-340
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    • 2020
  • Purpose: This study aimed to compare three-dimensional adaptation with the rinsing time of the temporary crown produced using the digital light processing method. Methods: The maxillary right first molar abutment was scanned with a dental scanner. A temporary crown was designed with the scanned abutment. The designed crown was made of 10 temporary crowns using a digital light processing printer. The crowns were divided into the 5-minute and 10-minute rinsing groups; 5 temporary crown washes were performed for each group. In order to obtain the internal data, each group was scanned for a temporary crown. The three-dimensional fit was measured by superimposing the scanned internal surface data and the abutment data. The average comparison of three-dimensional adaptation was analyzed using the Mann-Whitney U test. Results: The 5-minute rinsing group showed a significantly higher adaptation of 71.42±3.08 ㎛ as compared to the 10-minute rinsing group (67.52±0.92 ㎛) (p<0.05). Conclusion: When making a temporary crown with a digital light processing method, a rinsing time of 10 minutes is appropriate.

Prevalence and Molecular Characterization of Methicillin-Resistant Staphylococcus aureus from Nasal Specimens: Overcoming MRSA with Silver Nanoparticles and Their Applications

  • Aly E. Abo-Amer;Sanaa M. F. Gad El-Rab;Eman M. Halawani;Ameen M. Niaz;Mohammed S. Bamaga
    • Journal of Microbiology and Biotechnology
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    • v.32 no.12
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    • pp.1537-1546
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    • 2022
  • Staphylococcus aureus is a cause of high mortality in humans and therefore it is necessary to prevent its transmission and reduce infections. Our goals in this research were to investigate the frequency of methicillin-resistant S. aureus (MRSA) in Taif, Saudi Arabia, and assess the relationship between the phenotypic antimicrobial sensitivity patterns and the genes responsible for resistance. In addition, we examined the antimicrobial efficiency and application of silver nanoparticles (AgNPs) against MRSA isolates. Seventy-two nasal swabs were taken from patients; MRSA was cultivated on Mannitol Salt Agar supplemented with methicillin, and 16S rRNA sequencing was conducted in addition to morphological and biochemical identification. Specific resistance genes such as ermAC, aacA-aphD, tetKM, vatABC and mecA were PCR-amplified and resistance plasmids were also investigated. The MRSA incidence was ~49 % among the 72 S. aureus isolates and all MRSA strains were resistant to oxacillin, penicillin, and cefoxitin. However, vancomycin, linezolid, teicoplanin, mupirocin, and rifampicin were effective against 100% of MRSA strains. About 61% of MRSA strains exhibited multidrug resistance and were resistant to 3-12 antimicrobial medications (MDR). Methicillin resistance gene mecA was presented in all MDR-MRSA strains. Most MDR-MRSA contained a plasmid of > 10 kb. To overcome bacterial resistance, AgNPs were applied and displayed high antimicrobial activity and synergistic effect with penicillin. Our findings may help establish programs to control bacterial spread in communities as AgNPs appeared to exert a synergistic effect with penicillin to control bacterial resistance.

Rotary Veneer Peeling of Some Softwoods and Its Veneer Drying (수종(數種)의 침엽수재(針葉樹材)의 로타리 단판(單板) 절삭(切削)과 건조(乾燥))

  • Jung, Hee-Suk;Lee, Nam-Ho;Yeo, Hwan-Myeong;Lee, June-Ho;Yoo, Tae-Kyung
    • Journal of the Korean Wood Science and Technology
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    • v.24 no.1
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    • pp.34-47
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    • 1996
  • Veneers of two nominal thicknesses, 1.5 and 2.5mm, were rotary peeled from Japanese larch (Larix leptolepis). Dahurian larch (Larix gmelinei) and Radiata pine (Pinus radiata) bolts unheated and heated in the water vat temperature of $66^{\circ}C$ by rising a final temperature at 10cm core of $60^{\circ}C$ to remain core diameter of 11.4cm. 1.5 and 2.5mm thick veneer cut from the heated Japanese larch were significantly thinner than those of the unheated bolt and 2.5mm thick veneer cut from the heated Dahurian larch were significantly thicker than that of the unheated bolt. 1.5mm thick Dahurian larch veneer and 1.5 and 2.5mm thick Radiata pine veneers showed insignificant difference between the unheated and heated bolts, respectively. Check distance on the loose side of 1.5mm thick veneer cut from the heated Radiata pine was significantly wider than that of the unheated bolt. However check distances on the loose side of 1.5 and 2.5mm thick Japanese larch and Dahurian larch veneers and 2.5mm thick Radiata pine veneers showed insignificant difference between the unheated and heated bolts. Also the depth of check on the loose side of three species showed insignificantly difference between the unheated and heated bolts. Arithmatic mean deviation($R_a$) and maximum height($R_{max}$) of the profile on the loose side of dried veneer by preheating the bolt compared with unheated bolts were different among apecies and between veneer thickness. The preheating treatment slightly affected qualities of these thin veneers such as 1.5 and 2.5mm. The yield of 2.5mm thick veneer from the heated radiata pine was significantly higher than that of the unheated bolt. However the yield of 2.5mm thick veneer for other two species and 1.5mm thick veneer for three species showed insignificant difference between the unheated and heated bolts. The yield of 2.5mm thick veneer for three species were higher than those of 1.5mm thick veneer. The average yields of green veneer of Japanese larch. Dahurian larch and Radiata pine were 57.1, 55.1 and 54.0 percent, respectively. Variables such as initial MC. drying time and veneer thickness had strong effect for Japanese larch veneer, less effect for Radiata pine veneer and nuch less effect on final MC for Dahurian larch veneer in jet drying. Correlation between the current MC and the drying time of Dahurian larch with low variation of initial MC was higher than those of Japanese larch and Radiata pine veneer with high variation of initial MC in high temperature drying. Thickness shrinkages of 2.5mm thick veneer for Japanese larch and Radiata pine were higher than those of 1.5mm thick veneers, but shrinkages of Dahurian larch veneer were similar between two nominal veneer thicknesses.

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Thought Experiments: on the Working Imagination and its Limitation (사고실험 - 상상의 작용과 한도에 대해)

  • Hwang, Hee-sook
    • Journal of Korean Philosophical Society
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    • v.146
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    • pp.307-328
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    • 2018
  • The use of thought experiments has a long history in many disciplines including science. In the field of philosophy, thought experiments have frequently appeared in the pre-existing literature on the contemporary Analytic Philosophy. A thought experiment refers to a synthetic environment where the designer of the experiment-with his or her intuition and imagination-tests common-sense knowledge. It can be understood as a conceptual tool for testing the validity of the common understanding of an issue or a phenomenon. However, we are not certain about the usefulness or efficacy of a thought experiment in knowledge production. The design of a thought experiment is meant to lure readers into believing as intended by the experiment itself. Thus, regardless of the purpose of a thought experiment, many readers who encounter the experiment could feel deceived. In this paper, to analyze the logic of thought experiments and to seek the source of uneasiness the readers and critics may feel about thought experiments, I draw lessons from three renowned thought-experiments: Thomson's 'ailing violinist', Putnam's 'brain in a vat', and Searle's 'Chinese room'. Imaginative thought experiments are usually constructed around a gap between the reality and the knowledge/information at hand. From the three experiments, several lessons can be learned. First, the evidence of the existence of a gap provided via thought experiments can serve as arguments for counterfactual situations. At the same time, the credibility and efficacy of the thought experiments can be damaged as soon as the thought-experiments are carried out with inappropriate and/or murky directions regarding the procedures of the experiment or the background of the study. According to D. R. Hofstadter and D. C. Dennett(1981), the 'knob setting' in a thought experiment can be altered in the middle of a simulation of the experimental condition, and then the implications of the thought experiment change altogether, indicating that an entirely different conclusion can be deduced from thought experiment. Lastly, some pre-suppositions and bias of the experiment designers play a considerable role in the validity and the chances of success of a thought experiment; thus, it is recommended that the experiment-designers refrain from exercising too much of their imagination in order to avoid contaminating the design of the experiment and/or wrongly accepting preconceived/misguided conclusions.

Assessment of Applicability of a Calcium Carbonate-Alginate Beads as Neutralizer for the High Cell Density Cultivation of Isolated Sourdough Lactic Acid Bacteria (Sourdough에서 분리된 유산균의 고농도 배양을 위한 중화제로서 Calcium Carbonate-Alginate Bead의 이용가능성 평가)

  • Jung, Seung-Won;Lee, Kwang-Geun;Kim, Cheol Woo;Lee, Su Han
    • Food Engineering Progress
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    • v.14 no.3
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    • pp.208-216
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    • 2010
  • Lab scale experiments were conducted in order to assess the applicability of $CaCO_{3}$-alginate beads as neutralizer for the high cell density cultivation and prepare the direct vat inoculation cultures of isolated sourdough lactic acid bacteria. With increasing the amount of bead and decreasing the diameter of bead in acidic solution, the neutralizing effect of $CaCO_{3}$-alginate bead became higher. In batch process with $CaCO_{3}$-alginate beads, Lactobacillus amylovorus DU-21 isolated from sourdough showed the highest viable cell counts and optical density in MRS broth. The values of viable cell counts and optical density were 9.996 log CFU/mL and 3.97, respectively. Experiments on the conditions which increase viability during lyophilization were carried out and the following results were obtained; 15% glycerol revealed the high cryoprotective effect on the concentrated cultures during lyophilization among the two cryoprotective agents. Consequently, $CaCO_{3}$-alginate beads and 15% glycerol were found to be useful not only to cultivate Lactobacillus amylovorus DU-21 but also to preserve strain.

Comparative Analysis on the Perspectives of Hospitals and Contractors on Items related with Contracting Hospital Foodservice Management (병원급식 위탁계약에 대한 병원과 위탁회사의 견해 비교 분석)

  • Kim, Hyeon-A;Kim, Jin-Su;Yang, Il-Seon;Park, Mun-Gyeong;Park, Su-Yeon
    • Journal of the Korean Dietetic Association
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    • v.10 no.3
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    • pp.293-299
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    • 2004
  • The purposes of this study were to : a) investigate the current status of contracted hospital food services, b) analyze and clarify various perspectives of contractors and hospitals. Thirty six hospitals and their contractors which were having more than 100 beds located in Seoul, Inchon and Kyungkido, were the subjects of this study. Data were collected through surveys. The survey was conducted during March to April in 2002. Questionnaires were mailed to the 36 directors of dietetic departments of hospitals and 36 managers of contract foodservice management company. Statistical analysis was completed using SPSS Win(11.0) for descriptive analysis, t-test and $x^2$-test. The results of the study can be summarized ; 1. The type of contract considered adequate by directors of dietetic departments and managers of contractors was fee-contract, combined type, followed by profit-and-loss contract. 2. According to the results from analysis on the contract cost per meal considered adequate by directors of dietetic departments and managers, the directors of dietetic department indicated that showing no difference with the current contract cost per meal. However, the managers of contractor indicated that showing significant differences compared with the current contract cost per meal(regular diet p<0.01, therapeutic diet p<0.001). 3. In the composition of contract cost per meal considered adequate, the managers of contracting businesses accounted labor cost (p<0.01) as a major cost, whereas the chiefs of nutrition departments accounted miscellaneous or controllable expense (p<0.001) and VAT (p<0.01) as major costs. 4. The directors of dietetic departments and managers thought that the hospital should be responsible for utility costs. On the other hand, directors of dietetic departments regarded that the contractor and managers thought that the hospital should pay for facility investment cost.

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The Association of Insulin Resistance with Cardiovascular Disease Risk and Dietary Factors in Korean Type 2 DM Patients (제2형 당뇨병 환자에서 인슐린저항성과 심혈관질환 위험요인 및 식이요인과의 관계)

  • Yu, So-Young;Hong, Hye-Sook;Lee, Hyun-Sook;Choi, Young-Ju;Huh, Kap-Bum;Kim, Wha-Young
    • Journal of Nutrition and Health
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    • v.40 no.1
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    • pp.31-40
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    • 2007
  • The purpose of this study was to investigate the association between insulin resistance and cardiovascular disease risk factors in Korean type 2 diabetes patients. The subjects were 429 (male: 218, female: 211) type 2 DM patients visited DM clinic, and they were classified into quartiles based on $K_{ITT}$ index (%/min, Insulin Tolerance Test). Anthropometric and biochemical characteristics, and dietary intakes by Food Frequency Questionnaire were assessed. The means of waist circumference, fat mass, percent body fat and abdominal fat thickness were significantly higher in the lowest quartile (the most insulin resistant group) than in the highest quartile (the least insulin resistant group) of $K_{ITT}$ index (%/min)(p<0.05), For hematological values, the lowest quartile showed significantly higher fasting blood glucose, HbA1c, C-peptide, insulin, triglyceride, ApoB/apoA-1 ratio and C-reactive protein compared to the highest quartile (p < 0.05). Moreover, $K_{ITT}$ index (%/min) was negatively correlated with waist circumference, fat mass, percent body fat, abdominal fat thickness and fasting blood concentrations of glucose, HbA1c, C-peptide, insulin, cholesterol, triglyceride, ApoB/apoA-1 ratio and C-reactive protein (p < 0.05). Nutrient intakes were not significantly different among the quartile groups of $K_{ITT}$ index (%/min) and also not correlated with insulin resistance, however, they showed correlation with obesity parameters (BMI, waist circumference, waist-hip ratio, vat mass, abdominal fat thickness), which were strongly associated with insulin resistance. In conclusion, cardiovascular disease risk would be higher as the insulin resistance grows in Korean type 2 DM patients, and nutrient intakes would affect to the insulin resistance through the effect on anthropometric parameters.

Studies on Weed Control with Herbicides in Soybean Field (콩밭 잡초방제에 관한 연구)

  • Ryang Whan Seung
    • Korean journal of applied entomology
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    • v.10 no.1
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    • pp.31-38
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    • 1971
  • Tolerance test in plastic vat, pot and fold tests were carried out to investigate the selective herbicides for soybean culture in sandy loam. The soybean plants showed great tolerance against herbicides such as Tri-allate (Avadex-BW), Alachlor (Lasso), Butachlor (Machete), Propachlor (Ramrod), Nitrofen (TOK), MO, HE-314, Nitrofen/Dinoseb(TOK/DNBP), and Chlo.oxu.on (Tenoran), and the growth was normal even when each was treated with the herbicides up to 2ft3 times of the recommended concentrations. Soybean plants showed a slight tolerance against Prometryne (Gesagard), Propazine (Gegamil), Diuron (Karmex), Metabromuron (Patoran), Linuron (Lorox) and Swep when each was treated with herbicides up to 1-2 times of the recommended concentrations. Great injury or withering was noticed due to the high sensitivity of soybean to Simazine (CAT) and to Floumetron (Cotoran). In pot and field experiments with herbicides such as Butachlor (Machete), Alachlor (Lasso), Nitrofen (TOK), Kerb, Nitrofen/Dinoseb (TOK/DNBP), Swep, Linuron (Lorox), Simazine (CAT) and PCP, the following results were obtained: Great injuries were noticed with Simazine (CAT). Also, Linuron (Lorox) and Kerb showed a slight injury at early growth stage of soybean, Nitrofen (TOK) , Nitrofen/Dinoseb (TOK/DNEP), Alachlo. (Lasso), Butachlo. (Machete) and Swep had high selectivities for soybean and no injury was noticed. With respect to herbicidal effects there was a greatly significant difference between treated plots and non-treated plots with the exception of Simaaine (CAT) plot in field test. E. crusgalli and C. sanguinalis were tolerant against Simazine(CAT) and Linuron(Lorox). Cyperus and E. annuus were tolerant against Kerb. Great herbicidal effects on grasses were observed in Alachlor (Lasso) and Butachlor (Machete) plots. Among broad-leaf weeds, P. hydropiper and C. album were tolerant against Butachlor (Machete) and Alachlor (Lasso). When soybean was treated with the herbicides such as Alachlor (Lasso) (ai. 150g/10a), Butachlor (Machete) (ai. 300g/10a), Nitrofen (TOK) (ai. 250g/10a), Linuron (Lorox) (ai. 75g/10a) once after seeding, no additional wording was required till harvest.

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