• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Journal of Nutrition and Health
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• v.36 no.1
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• pp.9-17
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• 2003

The preparation method of a soluble dietary fiber from oak wood (Quercus mongolica) and the effect of the soluble dietary fiber on physiological function in rat fed high cholesterol diets was investigated. The best condition for steam explosion method was 25 kgf/㎤ pressure for 6 min. The exploded samples were delignified by the filtration treatment with 1% NaOH for several times, which is the best condition. The enzymatic hydrolysis of Cellusoft cellulase was more effective than Onozuka R-10 cellulase. The manufactured soluble dietary fiber was assayed using gel permeation chromatography (GPC) and it was dissolved in water. Average molecular weight distribution of manufactured soluble dietary fiber was about 348-1,200 and it was assumed the oligomer form fraction. In order to compare the manufactured soluble dietary fiber with commercial soluble dietary fiber (pectin) on the physiological function, Sprague-Dawley male rats weighing 100$\pm$10 g were randomly assigned to one normal diet and five high cholesterol diet containing 1% cholesterol. The high cholesterol diet groups were classified to fiber free diet (FF group), 5% pectin (5P group), 10% pectin (l0P group), 5% manufactured soluble dietary fiber (5M group) and 10% manufactured soluble dietary fiber (10M group). Body weight gains in all soluble dietary fiber groups were lower than FF group. Food intakes were increased in all soluble dietary fiber groups than that of FF group. Food efficiency ratio (FER) was significantly decreased in all soluble dietary fiber groups than that of the FF group, and it was especially was highest in 10% supplemented soluble dietary fiber group. The weight of liver of the soluble dietary fiber supplemented groups were lower than those of the FF group, but weights of cecum and small intestine of all supplemented soluble dietary fiber groups were significantly increased, compared with that of FF group. The weights and water contents in feces were significantly increased by the soluble dietary fiber. The activity of the glutamic oxaloacetic transaminase in soluble dietary fiber groups were significantly decreased than those of FF group. The hepatic glutathione S-transferase activity in all soluble dietary fiber supplemented groups were higher than that of FF group. The physiological effects of the manufactured soluble dietary fiber are the same as the commercial soluble dietary fiber (pectin). The preparation method of the soluble dietary fiber from the oak chips suited to its purpose. (Korean J Nutrition 36(1) : 9~17, 2003)

• The korean journal of orthodontics
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• v.25 no.1 s.48
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• pp.55-72
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• 1995

The purpose of this study is to evaluate the effects of mechanical and thermal fatigue on the shear bond strength(SBS) in orthodontic brackets bonded to human premolars with chemically cured adhesive(Mono-$Lok^2$, Rocky Mountain Orthodontics). Two types of metal brackets (Ormesh, Microloc) and three types of ceramic brackets (Fascination, Starfire, Transcend 2000) were used in this study. The $10^6$ loadcycles of $|7.4{\times}10{^2}sin2{\pi}ft|g{\cdot}cm$ and the 1,000 thermocycles of 15 second dwell time each in $5^{\circ}C\;and\;55^{\circ}C$ baths were acturated as mechanical and thermal fatigue stress, and SBS were measured after each fatigue test. The fracture sites were examined by stereoscope and scanning electron microscope. The results obtained were summarized as follows, 1. In static shear bond test, Fascination brackets showed the maximum SBS($20.78\pm3.45$ MPa) and Microloc brackets showed the minimum SBS($14.88\pm3.10$ MPa). Fascination and Starfire brackets showed significantly greater SBS than Microloc brackets(P<0.05). 2. In mechanical fatigue test, Fascination brackets showed the maximum SBS ($20.19\pm3.45$ MPa) and Starfire brackets showed the minimum SBS($9.10\pm8.33$ MPa). The SBS or Transcend 2000 brackets(P<0.01) and Starfire brackets(P<0.05) significantly decreased after $10^6$ loadcycles. 3. In thermocycling test, Ormesh brackets showed the maximum SBS ($19.36\pm2.76$ MPa) and Starfire brackets showed the minimum SBS($11.94\pm6.86$ MPa). The SBS of Transcend 2000(P<0.01), Microloc and Starfire brackets(P<0.05) significantly decreased after $10^3$ thermocycles. 4. Failure sites of thermocycling groups were similar to those of static groups but after mechanical fatigue test, Ormesh and Transcend 2000 brackets failed at the bracket/resin interface and Microloc brackets failed within adhesive. Facination brackets failed at the enamel/resin interface irrespective of experimental condition.

• Journal of the Korean Society of Food Science and Nutrition
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• v.45 no.4
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• pp.510-517
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• 2016

This study was conducted to investigate the antioxidant and hepatoprotective effects of eriodictyol compound against hydrogen peroxide-induced oxidative stress in HepG2 cells by measuring expression levels of antioxidant enzymes, liver function index enzyme activities, and inhibitory effects against reactive oxygen species (ROS) production. HepG2 cell viability was assessed using 3-(4,5-dimethyl thiazole-2-yl)-2,5-diphenyl tetrazolium bromide assay. In the concentration range of $10{\sim}50{\mu}g/mL$, eriodictyol displayed over 98% cell viability in HepG2 cells. The effects of increased gene expression on hydrogen peroxide-induced oxidative stress were analyzed by monitoring antioxidant enzyme (superoxide dismutase, SOD; catalase, CAT; glutathione peroxidase, GPx) gene expression levels using real-time PCR. Eriodictyol compound significantly increased gene expression levels of SOD, CAT, and GPx in a dose-dependent manner ($10{\sim}50{\mu}g/mL$). Hepatoprotective effects against hydrogen peroxide-induced oxidative stress were analyzed by monitoring glutamic oxaloacetic transaminase (GOT), lactate dehydrogenase (LDH), and gamma-glutamyl transferase (GGT) activities in HepG2 cell culture medium using a biochemistry analyzer. Eriodictyol compound significantly reduced GOT, LDH, and GGT activities in a dose-dependent manner in HepG2 cells. ROS level in HepG2 cells was analyzed by 2',7'-dichlorofluorescein fluorescence diacetate assay, and eriodictyol compound effectively reduced the intracellular ROS level in HepG2 cells. The results reveal that eriodictyol compound can be useful for development of effective antioxidant and hepatoprotective agents.

• Development and Reproduction
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• v.6 no.2
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• pp.111-115
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• 2002

5-Hydroxytryptamine(5-HT; serotonin) system has been implicated in the modulation of male sexual behaviors and the secretion of reproductive hormones. In human males, selective serotonin re-uptake inhibitors(SSRIs) are known to improve the major male sexual dysfunction, premature ejaculation, through the central nervous system-mediated pathways. As numerous hormone and local factors, 5-HT may have peripheral role in the regulation of male sexual function. The expression of 5-HT receptor subtypes in the target tissue, however, has not been explored yet. The present study was undertaken to test whether the 5-HT receptor subtypes are expressed in the reproductive tissues of male rat, especially in ejaculatory machinery such as seminal vesicle and vas deferens. To do this, reverse transcription-polymerase chain reaction(RT-PCR) and Southern blot analysis were employed. The transcripts for the 1A, 1B and 2C subtypes of 5-HT receptor were amplified in all the tested tissues. The present study demonstrated the expression of 5-HT receptor in the rat ejaculatory machinery, suggesting that 5-HT may play a pivotal role in the male sexual function via not only central pathway but also peripheral route. Further study on the receptor subtype-specific effect and their harmonized mode of action will be needed to establish the understanding of ejaculation mechanism and drug design.

• Horticultural Science & Technology
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• v.29 no.5
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• pp.420-432
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• 2011

Population dynamics of greenhouse whitefly, Trialeurodes vaporariorum (Westwood), were modeled and simulated to compare the temperature effects of air and tomato leaf inside greenhouse using DYMEX model simulator (pre-programed module based simulation program developed by CSIRO, Australia). The DYMEX model simulator consisted of temperature dependent development and oviposition modules. The normalized cumulative frequency distributions of the developmental period for immature and oviposition frequency rate and survival rate for adult of greenhouse whitefly were fitted to two-parameter Weibull function. Leaf temperature on reversed side of cherry tomato leafs (Lycopersicon esculentum cv. Koko) was monitored according to three tomato plant positions (top, > 1.6 m above the ground level; middle, 0.9 - 1.2 m; bottom, 0.3 - 0.5 m) using an infrared temperature gun. Air temperature was monitored at same three positions using a Hobo self-contained temperature logger. The leaf temperatures from three plant positions were described as a function of the air temperatures with 3-parameter exponential and sigmoidal models. Data sets of observed air temperature and predicted leaf temperatures were prepared, and incorporated into the DYMEX simulator to compare the effects of air and leaf temperature on population dynamics of greenhouse whitefly. The number of greenhouse whitefly immatures was counted by visual inspection in three tomato plant positions to verify the performance of DYMEX simulation in cherry tomato greenhouse where air and leaf temperatures were monitored. The egg stage of greenhouse whitefly was not counted due to its small size. A significant positive correlation between the observed and the predicted numbers of immature and adults were found when the leaf temperatures were incorporated into DYMEX simulation, but no significant correlation was observed with the air temperatures. This study demonstrated that the population dynamics of greenhouse whitefly was affected greatly by the leaf temperatures, rather than air temperatures, and thus the leaf surface temperature should be considered for management of greenhouse whitefly in cherry tomato grown in greenhouses.

• Journal of Life Science
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• v.26 no.11
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• pp.1313-1319
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• 2016

Cancer is a complex disease heterogeneously composed of various types of cells including cancer stem-like cells responsible for relapse and chemoresistance in the tumor microenvironment. The conventional two-dimensional cell culture-based platform has critical limitations for representing the heterogeneity of cancer cells in the three-dimensional tumor niche in vivo. To overcome this insufficiency, three-dimensional cell culture methods in a scaffold-dependent or -free physical environment have been developed. In this study, we improved and simplified the HCT-8 colon cancer cell-based spheroid culture protocol and evaluated the relationship between cancer stemness and responses of chemosensitivity to 5- Fluorouracil (5-FU), a representative anticancer agent against colon cancer. Supplementation with defined growth factors in the medium and the culture dish of the regular surface with low attachment were required for the formation of constant-sized spheroids containing $CD44^+$ and $CD133^+$ colon cancer stem cells. The chemo-sensitivities of $CD44^+$ cancer stem cells in the spheroids were much lower than those of $CD44^-$ non-stem-like cancer cells, indicating that the chemoresistance to 5-FU is due to the stemness of colon cancer cells. Taken together, the inflammation and oncogenic gut environment-sensitive HCT-8 cell-based colon cancer spheroid culture and comparative evaluation using the simplified model would be an efficient and applicable way to estimate colon cancer stemness and pharmaceutical response to anticancer drugs in the realistic tumor niche.

• Journal of Food Hygiene and Safety
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• v.31 no.5
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• pp.327-334
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• 2016

This study was conducted to establish the standard method for the contents of biotin in milk formulas. To optimize the method, we compared several conditions for liquid extraction, purification and instrumental measurement using spiked samples and certified reference material (NIST SRM 1849a) as test materials. LC-MS/MS method for biotin was established using $C_{18}$ column and binary gradient 0.1% formic acid/acetonitrile, 0.1% formic acid/water mobile phase is applied for biotin. Product-ion traces at m/z 245.1 ${\rightarrow}$ 227.1, 166.1 are used for quantitative analysis of biotin. The linearity was over $R^2=0.999$ in range of $5{\sim}60{\mu}g/L$. For purification, chloroform was used as a solvent for eliminating lipids in milk formula. The linearity was over 0.999 in range of 5~60 ng/mL. The detection limit and quantification limit were 0.10, 0.31 ng/mL. The accuracy and precision of LC-MS/MS method using CRM were 103%, 2.5% respectively. Optimized methods were applied in sample analysis to verify the reliability. All the tested milk formulas were acceptable contents of biotin compared with component specification and standards for nutrition labeling. The standard operating procedures were prepared for biotin to provide experimental information and to strengthen the management of nutrient in milk formula.

• Journal of Plant Biotechnology
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• v.44 no.4
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• pp.484-489
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• 2017

Lilies as cut flowers are one of the most popular ornamental plants in South Korea. It is necessary to develop lily cultivars with high qualities. Therefore, highly efficient propagation systems are needed following release of elite cultivars. In this study, we used taurine treatment to improve the growth conditions including shoot and bulb formation, fresh weight gain, and reduction of rooting and browning. We experimentally evaluated the effect of taurine as a growth stimulator, at concentrations of 0, 2.5, 5, 10, 15 and 20 mg/l. The results showed that 20 mg of taurine enhanced shoot formation by 85% and increased fresh weight 5.5-fold, which was higher than the approximately four-fold increase in the control. In addition, multiple bulb formation rate was increased by 80% and rooting by 82% following exposure to 20 mg/l of taurine. The efficiency of taurine treatment was higher than that of control with 50% multiple bulb formation rate and 60% rooting rate. The browning was 10.6% at 2.5 mg/l of taurine when compared with 0.8% at 20 mg/l. Taurine showed a positive effect on the overall growth of lily plants in terms of increased fresh weight, shoot formation rate, rooting, and formation of multiple bulbs, indicating that taurine can be used as an alternative to amino acids or as an antioxidant such as citrate and vitamin C in plant tissue culture.

• Journal of Technology Innovation
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• v.26 no.3
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• pp.37-68
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• 2018

Since the 20th century, automobiles, which are the most common means of transportation, have been evolving as the use of electronic control devices and automotive semiconductors increases dramatically. Automotive semiconductors are a key component in automotive electronic control devices and are used to provide stability, efficiency of fuel use, and stability of operation to consumers. For example, automotive semiconductors include engines control, technologies for managing electric motors, transmission control units, hybrid vehicle control, start/stop systems, electronic motor control, automotive radar and LIDAR, smart head lamps, head-up displays, lane keeping systems. As such, semiconductors are being applied to almost all electronic control devices that make up an automobile, and they are creating more effects than simply combining mechanical devices. Since automotive semiconductors have a high data rate basically, a microprocessor unit is being used instead of a micro control unit. For example, semiconductors based on ARM processors are being used in telematics, audio/video multi-medias and navigation. Automotive semiconductors require characteristics such as high reliability, durability and long-term supply, considering the period of use of the automobile for more than 10 years. The reliability of automotive semiconductors is directly linked to the safety of automobiles. The semiconductor industry uses JEDEC and AEC standards to evaluate the reliability of automotive semiconductors. In addition, the life expectancy of the product is estimated at the early stage of development and at the early stage of mass production by using the reliability test method and results that are presented as standard in the automobile industry. However, there are limitations in predicting the failure rate caused by various parameters such as customer's various conditions of use and usage time. To overcome these limitations, much research has been done in academia and industry. Among them, researches using data mining techniques have been carried out in many semiconductor fields, but application and research on automotive semiconductors have not yet been studied. In this regard, this study investigates the relationship between data generated during semiconductor assembly and package test process by using data mining technique, and uses data mining technique suitable for predicting potential failure rate using customer bad data.