• Journal of Mushroom
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• v.20 no.4
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• pp.218-226
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• 2022

Flammulina velutipes, known as winter mushroom in the family of Physalacriaceae, is the main edible and export mushroom with the third highest production after oyster and king oyster mushroom in Korea. However, as normal consumers regard F. velutipes as a simple subsidiary material, there is a limitation to increasing mushroom demand. In order to overcome the consumption limit and increase the differentiation of new varieties, it is necessary to breed varieties with enhanced functionality in consideration of consumer preferences. Therefore, the study was performed to analyze nutrient components and several useful functional substances with 26 genetic resources of F. velutipes. Analyses of inorganic compound(Ca, K, Mg) and 15 amino acids revealed that Strain 4148 had the highest content among the 26 strains. Beta-glucan, which increases immune activity and polyphenol, which exert antioxidant effects were higher in non-white strains than in white strains with a small number of exceptions. Among the five fatty acids, linoleic acid(an omega-6 fatty acid) and α-linolenic acid(an omega-3 fatty acid), were detected in six mushroom strains. α-linolenic acid, which was not found in five major mushrooms including oyster mushrooms, was identified in F. velutipes. The results of HPLC analysis showed that 'Auram' (Strain 4232) and 'Baekseung'(Strain 4230) had the highest content of the stabilizing neurotransmitter GABA(15.38 ㎍/ml and 20.56 ㎍/ml, respectively) among non-white and white strains, respectively. Our findings provide useful information for breeding F. velutipes to obtain strains with enhanced functionality.

• Journal of the Korean earth science society
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• v.43 no.6
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• pp.749-761
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• 2022

As the number of National and UNESCO Global Geoparks has increased, awareness of geological heritage and local government interests have also increased. In this study, data from the geological heritage sites in the Ulsan area were summarized, a practical use plan for geological heritage was prepared based on the assessment results, and the expected effects were also presented. The value for 33 of 112 geological heritage sites identified through literature surveys was evaluated. In terms of the geological heritage types in Ulsan, there were two geological, one geomorphological, and thirty mixed-heritage sites. In the context of the geological heritage of Ulsan, rivers and coastal topography were found to be dominant, and various geomorphological and geological features, such as fossils, folds, faults, shear zones, minerals, and ore deposits are included. Based on the assessment results, there were three, eighteen, nine, and three sites in Classes I, II, III, and IV, respectively. Considering the intrinsic and subsidiary values of geological heritage, the Gangdong Coast, Jujeon Coast, Taehwagang area, Daewangam area, the Daegokri-Cheonjeonri track sites, and Mujechineup are likely to be listed as potential geosites. When the endorsement of the geopark has been promoted alongside these geosites, it can contribute to the sustainable preservation and maintenance of the geosites, satisfy the demand for science education through geo-education, and support the sustainable development of the local economy following the detailed standards for geopark certification in the Natural Parks Act. This is expected to increase the brand value of Ulsan Metropolitan City.

• Korea Trade Review
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• v.41 no.2
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• pp.1-28
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• 2016

The purpose of this study is to identity the relationship between CAGE distance and Korean foreign subsidiaries' social responsibility, which is divided into responsive and strategic activities. The hypothesis is that CAGE distance has positive relationships with subsidiaries' social responsibility to overcome local liabilities of foreignness and acquire social legitimacy. The key findings are as follows. Firstly, culture distance has positive significant impacts on subsidiaries' social responsibility activities. It especially has positive influences on strategic CSR. Secondly, administration distance has no impacts on subsidiaries' social responsibility. Thirdly, geographic distance also has positive impacts on subsidiaries' social responsibility activities, especially on responsive CSR. Lastly, economic distance has significantly negative effects on social responsibility. This empirical study identifies the relationships between cross national distance and subsidiaries' social responsibility. Culture and geographic distance has positive influences on subsidiaries' social responsibility. Market seeking subsidiaries group shows more positive relationship between culture distance and social responsibility activities, which means that foreign subsidiaries would engage in social responsibility activities for strategic purpose.

• 한국체육학회지인문사회과학편
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• v.54 no.4
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• pp.363-372
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• 2015

The purpose of this study was to suggest marketing plan to improve and promote screen baseball utilization, applying Importance-Performance Analysis (IPA) incorporating marketing mix 4Cs; Customer value, Convenience, Cost, and Communication. A convenience sample was made up of 267 users in screen baseball clubs located in metropolitan area. Evidence on validity and reliability of the data was obtained through exploratory factor analysis and internal consistency analysis. Frequency analysis and paired sample t-test for the difference verification of IPA were conducted also in SPSS version 21.0 with .05 of significance level. The main results of the study were as follows. First, there were partially significant differences between importance and satisfaction regarding the sub-categories of Customer value and Convenience. Second, there were all significant differences between importance and satisfaction regarding the sub-categories of Cost and Communication. Third, as the results regarding IPA, quadrant I indicating 'Keep up Good Work' included healthy use of leisure time, improvement of self-achievement, accessibility, communication between service user and provider, etc. Fourth, quadrant II indicating 'Concentrate Here' included diversification of screen baseball program, cost regarding facility use, etc. Fifth, quadrant III indicating 'Low Priority' included interpersonal relationship, subsidiary facilities, cost of food and beverage, etc. Lastly, quadrant IV indicating 'Possible Overkill' included improvement of physical health and life satisfaction and rules and procedures of screen baseball.

• Korean Association for Visual Culture
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• v.23
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• pp.329-368
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• 2013

This thesis investigates the relationship of the 18^th century European landscape painting and the scientific (optical) instruments like Camera obscura and Camera lucida. Based on the fact that some landscape painters, 'veduta painters', at that times might have used or surely used these optical instruments in their sketches/drawings, it explores the reasons for using them and their working process with them, and analyses the advantages/disadvantages here as well as the aesthetic problems in the cases of the Italian painter Antonio Canaletto (or Canal, 1697-1768), the British topographic artist Thomas Sandby (1721-98) and the British chemist/optician Willian Henry Fox Talbot (1800-77). Advantages of using Camera obscura/lucida are rapidity in drawing, truthful representation of nature/reality and 'accurate' fulfilling of perspectival structures. But partly 'inaccurate' or simplified depictions as disadvantages can be traced in drawings/sketches made by using these instruments. Another problem lie in the subordination of the artistic work to the technical devices, but for artists still remain the creative working process in painting like coloring, tone and chiaroscuro etc. Therefore, it can be maintained that the optical instruments have played a role of the subsidiary tool as an aid to painting.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Korean Journal of Soil Science and Fertilizer
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• v.19 no.2
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• pp.89-97
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• 1986

To clarify the soil characteristics and genesis of the clayey terrace soils in Yeongnam area, the study were carried out with 9 typifying pedons of toposequential terrace soils in Yeongcheon (inland area) and Yeongil (coastal area) region. The results of soil genesis oriented investigations on soil mineralogical compositions and weathering characteristics were summarized as follows; 1. The contents of heavy minerals contained in sand fraction of the terrace soils were less than 5%, but the content in soil layers considered to be originated from other than terrace deposits had 9.8-16.2%. The content of feldspars in light minerals were higher in Yeongcheon sequence while the Yeongil sequence were characterized by having higher content in quartz. The ratios of quartz/feldspars in the soil layers where expecting lithological discontinuity, were different from that of terrace deposits. 2. The resistate index of maturity ranged around 76.7-29.9 in Yeongcheon area and around 85.6-67.2 in Yeongil area. The indices increased with the elevations of terraces. 3. The molar ratios of $SiO_2/Al_2O_3$ in clay fraction were around 1.93-2.65. The parent materials of the terrace deposits judged by the ratios of $Al_2O_3/TiO_2$ and $Fe_2O_3/Al_2O_3$ were considered to be the felsic materials. 4. The compositions of clay minerals detected by X-ray diffractogram and D.T.A. thermogram were dominated by kaolin and illite with subsidiary minerals of vermiculite, quartz, vermiculite intergrading to illite etc. It was distinguished from terrace deposits that by having higher amount of kaolin and montmorin minerals in the substrata of Bancheon soils in Yeongcheon area and Upyeong soils in Yeongil area, respectively.

• International Commerce and Information Review
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• v.16 no.4
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• pp.409-437
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• 2014

The purpose of this study is to present the specific ways of successful localization by analyzing the success and failures case for localization within the framework of the strategic models through a theoretical background and strategic models of localization. The strategic models of localization are divided by management aspects such as the localization of product and sourcing, the localization of human resources, the localization of marketing, the localization of R&D, harmony with a local community and delegation of authority between headquarters and local subsidiaries. The results, by comparing and analyzing the success and failures case for localization of individual companies operating in India, indicate that in terms of localization of product and sourcing, there are successful companies which procure a components locally and produce a suitable model which local consumers prefer and the failed companies which can not meet local consumers' needs. In case of localization of human resources, most companies recognize the importance of this portion and make use of superior human resource aggressively through a related education. In case of localization of marketing, It is found that the successful companies perform pre-market research & management and build a effective marketing skills & after service network and select local business partner which has a technical skills and carry out a business activities, customer support, complaint handling with their own organization. In terms of localization of R&D, the successful major companies establish and operate R&D center to promote a suitable model for local customers. In part of harmony with a local community, it shows that companies which made a successful localization understand the cultural environment and contribute to the community through CSR. In aspect of delegation of authority between headquarters and local subsidiaries, it is found that most of Korean companies are very weak for this part. there is a tendency to be determined by the head office rather than local subsidiaries. Implication of this thesis is that Korean enterprises in India should carry forward localization of products and components, foster of local human resource who recognize management and system of company and take part in voluntary market strategy decision, wholly owned subsidiary, establishment and operation of R & D center, understanding of local culture and system, corporate social responsibility, autonomy in management.

• Journal of the Korean association of regional geographers
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• v.22 no.3
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• pp.529-552
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• 2016

The purpose of this study is to examine the matter as to how the meaning of the physical therapeutic landscape by water, which is associated with physical, cultural, spatial, and economical aspects, appears in the space centering on women and is to look into the feminine factors in term of a rest area, consideration, and imagery for women. From a perspective of a rest area for women, the meaning of a physical aspect is remarkable and is materialized in thermal waters and bathing, atmosphere, subsidiary facilities and safe nightlife. According to these phenomena, female visitors are able to feel freedom, power, which can return themselves to the best condition by thermal waters, therapeutic equipments provided in a watering place continuously, safe protection and exchange with strangers with an open mind. And the cultural aspect of the therapeutic landscape by water is discovered in consideration for women. It is the fact that joins the Japanese culture based on consideration towards others to the traditional culture of hot springs by itself. For example, women can feel various pleasure, experience the protection or the support by someone and pursuit not only physical beauty but also mental or spiritual one through welcome bus, service of Okami san and Nakai san, decorations, funny installments and secure of private space. Lastly, the imagery of women can be identified in cultural, spatial, and economical aspects extensively somewhat and is embodied by advertising mediums, signs of hot springs, shrines, objets and products variously. It is made into healthiness, relaxation, comfort, familiarity and image that are realized to love or are connected to a happy marriage life. To sum up the results, the healing or therapeutic elements for women appearing in hot springs are gathered to some abstraction such as freedom, safe, effect beyond the body, pleasure, durability of healing or therapy, beauty and hope; furthermore, if these abstraction are combined each other closely, the effect of healing or therapy, which transforms anxiety into a stable condition, can be exposed externally.

• Korean Journal of Plant Taxonomy
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• v.46 no.2
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• pp.199-212
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• 2016

A comparative study of leaf epidermal microstructures in the tribe Sorbarieae (Adenostoma: 3 spp., Chamaebatiaria: 1 sp., Sorbaria: 11 spp., Spiraeanthus: 1 sp.) including related genera Gillenia (2 spp.) and Lyonothamnus (2 spp.) was carried out using scanning electron microscopy (SEM) in order to evaluate their significance in taxonomy. The leaves of Adenostoma, Chamaebatiaria, and Spiraeanthus were amphistomatic, whereas Gillenia, Lyonothamnus, and Sorbaria were hypostomatic. The size range of the guard cells is $7.84-48.7{\times}5.86-38.6{\mu}m$; the smallest one was found in Sorbaria tomentosa var. tomentosa ($7.84-11.8{\times}6.84-10.5{\mu}m$), while the largest measured example was Adenostoma fasciculatum var. obtusifolium ($30.3-48.7{\times}18.8-38.6{\mu}m$). Anomocytic stomata complex were the most frequent type (rarely cyclocytic), with usually both anomocytic and actinocytic types occurring in one leaf. On the surfaces, both the adaxial and abaxial anticlinal walls of the subsidiary cells vary (e.g., straight/curved, undulate, sinuate). Four types (unicellular non-glandular trichome, stellate, glandular trichome, pustular glandular trichome) of trichomes are found in the leaves. The epicuticular wax can be divided two types: membraneous platelets (Lyonothamnus) and platelets (Sorbaria arborea var. arborea, S. arborea var. subtomentosa, S. kirilowii, S. tomentosa var. tomentosa, Spiraeanthus schrenkianus). The trichome diversity (in particular, stellate, gland) and the existence of epicuticular wax may have taxonomic significance, although the leaf epidermal micromorphological characteristics do not provide synapomorphy in this tribe. These leaf micromorphological features are most likely better understood in the Sorbarieae when used in conjunction with external morphological characters.