• Journal of Bio-Environment Control
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• v.21 no.3
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• pp.271-275
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• 2012

The average annual and winter ambient air temperatures in Korea have risen by $0.7^{\circ}C$ and $1.4^{\circ}C$, respectively, during the last 30 years. The continuous rise in temperature presents a challenge in growing certain horticultural crops. Chinese cabbage, one most important cool season crop, may well be used as a model to study the influence of climate change on plant growth, because it is more adversely affected by elevated temperatures than warm season crops. This study examined the influence of transplanting time, nitrogen fertilizer level and climate parameters, including air temperature and growing degree days (GDD), on the performance of a Chinese cabbage cultivar (Chunkwang) during the spring growing season to estimate crop yield under the unfavorable environmental conditions. The chinese cabbage plants were transplanted from Apr. 8 to May 13, 2011 when 3~4 leaves were occurred, at internals of 7 days and cultivated with 3 levels of nitrogen fertilization. The data from plants transplanted on Apr. 22 and 29, 2012 were used for the prediction of yield as affected by planting date and nitrogen fertilization for spring production. In our study, plant dry weight was higher when the seedlings were transplanted on 15th (168 g) than on 22nd (139 g) of April. There was no significant difference in the yield when plants were grown with different levels of nitrogen fertilizer. The values of correlation coefficient ($R^2$) between GDD and number of leaves, and between GDD and dry weight of the above-ground plant parts were 0.9818 and 0.9584, respectively. Nitrogen fertilizer did not provide a good correlation with the plant growth. Results of this study suggest that the GDD values can be used as a good indicator in predicting the top biomass yield of Chinese cabbage.

• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Journal of Nutrition and Health
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• v.54 no.3
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• pp.277-291
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• 2021

Purpose: This study was undertaken to identify the alcohol drinking status of industrial workers, their health care practice, and dietary behavior, as well as their nutrient intake. Methods: In July 2019, 220 male subjects working in the Chungnam area were enrolled in the study. Their alcohol drinking status was evaluated by applying the Alcohol Use Disorder Identification-K (AUDIT-K) system. Demographic characteristics, status of health care practice, and dietary behaviors were assessed using a self-administered questionnaire; nutrient intakes were analyzed using 24-hour recalls. Data were analyzed by applying χ²-test, ANOVA, Duncan test, and Pearson's correlation analysis with SPSS v. 25.0. Results: Workers were classified by their alcohol drinking status as 'normal' (84, 38.2%), 'problem drinker' (45, 20.5%), 'alcohol dependence I' (60, 27.3%), and 'alcohol dependence II' (31, 16.0%). The alcohol drinking status showed significant differences with age (p < 0.05), monthly income (p < 0.05), smoking status (p < 0.05), and need for weight control (p < 0.05). Moreover, increased alcohol intake resulted in significantly decreased levels of health care practice and dietary behaviors (p < 0.05, p < 0.01, respectively). The energy intake was highest in the 'alcohol dependence I' group, followed by 'alcohol dependence II', 'problem drinker', and 'normal drinker' (p < 0.05). Intakes of vitamin E, vitamin C, and niacin in the 'alcohol dependence I' group were found to be higher than the other groups (p < 0.05). A negative correlation was obtained between alcohol drinking status, health care practice, and dietary behaviors, whereas a positive correlation was determined between alcohol drinking status, energy and water intakes. Conclusion: Considering these results, we conclude the necessity to consider nutritional and alcoholic education programs for improving the quality of work life of industrial workers, based on their alcohol drinking status.