• Journal of Wetlands Research
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• v.26 no.1
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• pp.21-31
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• 2024

Macromia daimoji Okumura, 1949 was designated as an endangered species and also categorized as Class II Endangered wildlife on the International Union for Conservation of Nature (IUCN) Red List in Korea. The spatial distribution of this species ranged within a region delimited by northern latitude from Sacheon-si(35.1°) to Yeoncheon-gun(38.0°) and eastern longitude from Yeoncheon-gun(126.8°) to Yangsan-si(128.9°). They generally prefer microhabitats such as slowly flowing littoral zones of streams, alluvial stream islands and temporarily formed puddles in the sand-based lowland streams. The objectives of this study were to analyze the similarity of benthic macroinvertebrate communities in M. daimoji habitats, to predict the current potential distribution patterns as well as the changes of distribution ranges under global climate change circumstances. Data was collected both from the Global Biodiversity Information Facility (GBIF) and by field surveys from April 2009 to September 2022. We adopted MaxEnt model to predict the current and future potential distribution for M. daimoji using downloaded 19 variables from the WorldClim database. The differences of benthic macroinvertebrate assemblages in the mainstream of Nakdonggang were smaller than those in its tributaries and the other streams, based on the surrounding environments and stream sizes. MaxEnt model presented that potential distribution displayed high inhabiting probability in Nakdonggang and its tributaries. Applying to the future scenarios by Intergovernmental Panel on Climate Change (IPCC), SSP1 scenario was predicted to expand in a wide area and SSP5 scenario in a narrow area, comparing with current potential distribution. M. daimoji is not only directly threatened by physical disturbances (e.g. river development activities) but also vulnerable to rapidly changing climate circumstances. Therefore, it is necessary to monitor the habitat environments and establish conservation strategies for preserving population of M. daimoji.

• Journal of Internet Computing and Services
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• v.25 no.1
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• pp.99-107
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• 2024

Along with economic growth and industrial development, there is an increasing demand for various electronic components and device production of semiconductor, SMT component, and electrical battery products. However, these products may contain foreign substances coming from manufacturing process such as iron, aluminum, plastic and so on, which could lead to serious problems or malfunctioning of the product, and fire on the electric vehicle. To solve these problems, it is necessary to determine whether there are foreign materials inside the product, and may tests have been done by means of non-destructive testing methodology such as ultrasound ot X-ray. Nevertheless, there are technical challenges and limitation in acquiring X-ray images and determining the presence of foreign materials. In particular Small-sized or low-density foreign materials may not be visible even when X-ray equipment is used, and noise can also make it difficult to detect foreign objects. Moreover, in order to meet the manufacturing speed requirement, the x-ray acquisition time should be reduced, which can result in the very low signal- to-noise ratio(SNR) lowering the foreign material detection accuracy. Therefore, in this paper, we propose a five-step approach to overcome the limitations of low resolution, which make it challenging to detect foreign substances. Firstly, global contrast of X-ray images are increased through histogram stretching methodology. Second, to strengthen the high frequency signal and local contrast, we applied local contrast enhancement technique. Third, to improve the edge clearness, Unsharp masking is applied to enhance edges, making objects more visible. Forth, the super-resolution method of the Residual Dense Block (RDB) is used for noise reduction and image enhancement. Last, the Yolov5 algorithm is employed to train and detect foreign objects after learning. Using the proposed method in this study, experimental results show an improvement of more than 10% in performance metrics such as precision compared to low-density images.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.8 no.1
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• pp.129-177
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• 1970

For the purpose of establishing the systematized technical scheme of the cooperative rice cultivation which has most significant impact to improve rice productivity and the farm management, the author have studied the cultivation practices, and the variation of rice growth and yield between the cooperative rice cultivation and the individual rice cultivation at random selected 18 paddy fields. The author also have investigated through comparative method on the cultivation practices, management, organization and operation scheme of the two different rice cultivation methods at 460 paddy fields. The economic feasibility has been ana lysed and added in this report. The results obtained from this study are summarized as follows; 1. In the nursery, the average amount of fertilizer application, especially, phosphate and potassium, and the frequency of chemicals spray for the disease, insect and pest control at the cooperative rice cultivation are significantly higher than those of the individual rice cultivation. 2. The cultivation techniques of the cooperative rice farming after the transplanting can be characterized by a) the earlier transplanting of rice, b) the denser hills per unit area and the lesser number of seedlings per hill, c) the application of larger quantities of fertilizer including nitrogen, phosphate and potassium, d) more divided application of fertilizers, split doses of the nitrogen and potassium, e) the increased frequencies of the chemicals spray for the prevention of disease, insect and pest damages. 3. The rate of lodging in the cooperative rice cultivation was slightly higher than that of the individual rice cultivation, however, the losses of rice yield owing to the occurrence of rice stem borer and grass leaf roller in the cooperative rice cultivation were lower than that of the individual rice cultivation. 4. The culm length, panicle length, straw weight and grain-straw ratio are respectively higher at the cooperative rice cultivation, moreover, the higher variation of the above factors due to different localities of the paddy fields found at the individual rice cultivation. 5. The number of panicles, number of flowers per panicle and the weight of 1, 000 grains, those contributing components to the rice yield were significantly greater in the cooperative rice cultivation, however, not clear difference in the maturing rate was observed. The variation coefficient of the yield component in the cooperative cultivation showed lower than that or the individual rice cultivation. 6. The average yield of brown rice per 10 are in the cooperative rice cultivation obtained 459.0 kilograms while that of the individual rice cultivation brought 374.8 kilograms. The yield of brown rice in the cooperative rice cultivation increased 84.2 kilogram per 10 are over the individual rice cultivation. With lower variation coefficient of the brown rice yield in the cooperative rice cultivation, it can be said that uniformed higher yield could be obtained through the cooperative rice cultivation. 7. Highly significant positive correlations shown between the seeding date and the number of flowers per panicle, the chemical spray and the number of flowers per panicle, the transplanting date and the number of flowers per panicle, phosphate application and yield, potassium application and maturing rate, the split application of fertilizers and yield. Whilst the significant negative correlation was shown between the transplanting date and the maturing rate 8. The results of investigation from 480 paddy fields obtained through comparative method on the following items are identical in general with those obtained at 18 paddy fields: Application of fertilizers, chemical spray for the control of disease, insects and pests both in the nursery and the paddy field, transplanting date, transplanting density, split application of fertilizers and yield n the paddy fields. a) The number of rice varieties used in the cooperative rice cultivation were 13 varieties while the individual rice cultivation used 47 varieties. b) The cooperative rice cultivation has more successfully adopted improved cultivation techniques such as the practice of seed disinfection, adoption of recommended seeding amount, fall ploughing, application of red soil, introduction of power tillers, the rectangular-type transplanting, midsummer drainage and the periodical irrigation. 9. The following results were also obtained from the same investigation and they are: a) In the cooperative rice cultivation, the greater part of the important practices have been carried out through cooperative operation including seed disinfection, ploughing, application of red soil and compost, the control of disease, insects and pests, harvest, threshing and transportation of the products. b) The labor input to the nursery bed and water control in the cooperative rice cultivation was less than that of the individual rice cultivation while the higher rate of labor input was resulted in the red soil and compost application. 10. From the investigation on the organization and operation scheme of the cooperative rice cultivation, the following results were obtained: a) The size of cooperative rice cultivation farm was varied from. 3 ha to 7 ha and 5 ha farm. occupied 55.9 percent of the total farms. And a single cooperative farm was consisted of 10 to 20 plots of paddies. b) The educational back ground of the staff members involved in the cooperative rice cultivation was superior than that of the individual rice cultivation. c) All of the farmers who participated to the questionaires have responded that the cooperative rice cultivation could promise the increased rice yield mainly through the introduction of the improved method of fertilizer application and the effective control of diseases, insects and pests damages. And the majority of farmers were also in the opinion that preparation of the materials and labor input can be timely carried out and the labor requirement for the rice cultivation possibly be saved through the cooperative rice cultivation. d) The farmers who have expressed their wishes to continue and to make further development of the cooperative rice cultivation was 74.5 percent of total farmers participated to the questionaires. 11. From the analysis of economical feasibility on the two different methods of cultivation, the following results were obtained: a) The value of operation cost for the compost, chemical fertilizers, agricultural chemicals and labor input in the cooperative rice cultivation was respectively higher by 335 won, 199 won, 288 won and 303 won over the individual rice cultivation. However, the other production costs showed no distinct differences between the two cultivation methods. b) Although the total value of expenses for the fertilizers, agricultural chemicals, labor input and etc. in the cooperative rice cultivation were approximately doubled to the amount of the individual rice cultivation, the net income, substracted operation costs from the gross income, was obtained 24, 302 won in the cooperative rice cultivation and 20, 168 won was obtained from the individual rice cultivation. Thereby, it can be said that net income from the cooperative rice cultivation increased 4, 134 won over the individual rice cultivation. It was revealed in this study that the cooperative rice cultivation has not only contributed to increment of the farm income through higher yield but also showed as an effective means to introduce highly improved cultivation techniques to the farmers. It may also be concluded, therefore, the cooperative rice cultivation shall continuously renovate the rice production process of the farmers.

• Journal of Korean Society of Archives and Records Management
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• v.1 no.1
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• pp.201-230
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• 2001

Conserving the recored cultural inheritance is actually the duty of all of us. Above all, the management and conservation of archives and documents is up to archivists who have technical knowledge about archival science. Archivists have to not only conserve archives and documents but also carry out classifying and appraising them in order to define them as current historic ones. The fundamental education about archival science is made up of history and law. Because Archive is the organisation which manage archives and documents produced by legal and administrative actions. Although there are still arguments about technical knowledge and degree archivists have to acquire, most of them prefer the studies related with history and emphasize legal studies to be the general boundary of archivits' ideology and trust. The training course about conservation of archives is conducted in about 9 National Archives of Torino, Milano, Venezia, Genova, Bologna, Parma, Roma, Napoli, Palermo. The training course in 19th was mostly based on the lectures of Phaleography, Diplomatics. There were not the education about archival science yet. Toward the end of 19th and 20th, people stressed the most basic subject in the training course of National Archive was not Phaleography and Diplomatics but archival science. The goal of archival science is to study the institution and organisation transferring archives and documents to Archive. And also it help archivists not wander about with ignorance of organisational and original procedures and divisions but know exactly theirs works. Like this, the studies on institution and organisation have got in the saddle as a branch of archival science since a few ten years. While archival science didn't evoke sympathy among people and experienced the tedious and difficult path in italy and other countries, Archive was managed by experts of other branches. As a result, there were a lot of faults in Archival Science. Specializing training course for Italian archivists came into being under the backdrop of Social Science Institute of Roma National University in 1925. The archival course of universities accomplished by the studies of history, law and economy. And such as Eugenio Casanova and Giorgio Cencetti were devoted archival science was abled to settle down in national archive. The training course for experts of 'archival science, 'Phaleography and Diplomatics' in National Archive of Bologna(Archivio di Stato di Bologna) is one of courses conducted in 17 National Archives in italy. This course is gratuitous and made up of 8 subjects(Archivistica, Paleografia, Diplomatica, Storia dell' Archivio, Notariato e documenti privati, istituzione medievale, istituzione moderna, istituzione contemporanea) students have to complete for two years. Students can receive the degree through passing twice written exam and once oral test. After department of Culture and education finally puts the marks of students, the chief Nationa Archive of Bologna confer the degree of 'archival science Phaleography and Diplomatics' on students passing the exams. This degree authenticates trainees' qualification which enables him to work at the archive in province, district and administrative capital city and archive of comunity and so on. Italian training course naturally leads archivists to keep in contact with valuable cultural inheritance through training in Archive. And it shows the intention to strengthen the affinity with each documents in the spot of archival management before training archivists. Also this is appraised as one of positive policies to conserve the local cultual inheritante in connection with the original qualitity of national archive with testify the history of each region. Traning course for archivist in Italy shows us the way how we have to prepare and proceed it. First, from producing documents to conserving than forever there has introduced 'original order that is to say a general rule to respect the first order given at the time producing documents'. Management of administrative documents is related consistently with one of historical documents. Second, the traning course for archivist is managing around 17 national archives. because italian national archive lay stress not or rducation of theory bus on train for archivest working in the first time of archival science. Third, diplomatics and phaleography for studies about historical document support archives. Forth, the studies on history id proceeding by cooperation between archivist and historian around archive. How our duties is non continuinf disputer who has to conserve and manage document and archives, but traing experts who having ability, vision and flexible thought, responsibility about archivals.

• (The) Research of the performance art and culture
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• no.22
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• pp.287-325
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• 2011

This paper studies the time-space and appreciation of the performance culture of Gwanseo region, which is considered to have formed a characteristic culture in late Joseon period. For this purpose, 4 gasa written in hangeul (Korean alphabet), as well as 4 yeonhaeng gasa, 108 articles of Gwanseoakbu were examined. Plus, among the 9 types of yeonhaengrok (Documents of Performance culture) written in Chinese character, those parts which describe the performance traits have been analyzed. Then, 'main list of terminology' has been deduced based on the categorization according to the following points : 1) subjects of performance and appreciation 2) time and period of performance 3) space of performance 4) contents of performance 5) background and motive for performance and 6) method of performance. Through this process, various 'nouns' and 'predicate verbs' in relation to performance culture emerged, which were systemized according to types of performance elements and categories. Major terminology includes predicate verbs and symbolic verbs such as nokuihongsang,' 'baekdaehongjang,' 'jeolsaekgeumga,' 'cheonga,' 'hwaryu,' 'gamuja,' and 'tongsoja,' as well as the terms already known such as gisaeng, iwon, yangbang, akgong, and jeonak, which refer to musicians and dancers. Subjects of performance were divided into performers and listeners, categorized into concert, music, and dance, according to performance form. In the case for music, it was divided into instrumental or vocal, solo or accompanied (byeongju, self-accompaniment). In the case for vocal music, noteworthy was the inclusion of profesional artist's singing (called gwangdae or uchang). The record of 23 names of popular artists from Gwanseo region, with mention of special talents for each person, reflects the degree of activeness and artistic level of the province. Depending on the appreciating patrons, the audience were indicated as the terms including 'yugaek (party guest),' jwasang,' 'on jwaseok,' and 'sonnim (guests).' It seems that appraisal for a certain performance was very much affected by the tastes, views, and disposition of the appreciating patrons. Therefore it is interesting to observe different comparative reviews of concerts of different regions given by literary figures, offering various criticism on identical performance. In terms of performance space, it has been divided into natural or architectural space, doing justice to special performance sites such as a famous pavilion or an on-the-boat performance. Specific terms related to the scale and brightness of stage, as well as stage props and cast, based on descriptions of performance space were found. The performance space, including famous pavilions; Yeongwangjeong, Bubyeokru, Baeksangru, Wolparu, and Uigeomjeong, which are all well-known tourist sites of Gwanseo province, have been often visited by viceroys. governors, and envoys during a tour or trip. This, and the fact that full-scale performances were regularly held here, and that more than 15 different kinds of boats which were used for boat concert are mentioned, all confirm the general popularity of boat concerts at the time. Performance time, categorized by season or time of day (am/pm/night) and analyzed in terms of time of occurrence and duration, there were no special limitation as to when to have a performance. Most morning concerts were held as part of official duties for the envoys, after their meeting session, whereas evening concerts were more lengthy in duration, with a greater number of people in the audience. In the case of boat concert, samples include day-time concert and performances that began during the day and which lasted till later in the evening. Major terminology related to performance time and season includes descriptions of time of day (morning, evening, night) and mention of sunset, twilight, moonlight, stars, candles, and lamps. Such terms which reflect the flow of time contributed in making a concert more lively. Terminology for the contents of performance was mostly words like 'instrumental,' 'pungak,' or 'pungnyu.' Besides, contextual expressions gave hints as to whether there were dance, singing, ensemble, solo, and duets. Words for dance and singing used in Gwanseo province were almost identical to those used for gasa and jeongjae in the capital, Hanyang. However, many sentences reveal that performances of 'hangjangmu' of hongmunyeon, sword dance, and baettaragi were on a top-quality level. Moreover, chants in hanmun Chinese character and folk songs, which are characteristic for this region, show unique features of local musical performance. It is judged that understanding the purpose and background of a performance is important in grasping the foundation and continuity of local culture. Concerts were usually either related to official protocol for 'greeting,' 'sending-off,' 'reports,' and 'patrols' or for private enjoyment. The rituals for Gwanseo province characteristically features river crossing ceremony on the Daedong river, which has been closely documented by many. What is more, the Gwanseo region featured continued coming and goings of Pyeongan envoys and local officers, as well as ambassadors to and fro China, which required an organized and full-scale performance of music and dance. The method of performance varied from a large-scale, official ones, for which female entertainers and a great banquet in addition to musicians were required, to private gatherings that are more intimate. A performance may take the form of 'taking turns' or 'a competition,' reflecting the dynamic nature of the musical culture at the time. This study, which is deduction of terminology in relation to the time-space and appreciation culture of musical performances of Gwanseo region in late Joseon period, should be expanded in the future into research on 'the performance culture unique to Gwanseo region,' in relation to the financial and administrative aspects of the province, as well as everyday lifestyle. Furthermore, it could proceed to a more intensive research by a comparative study with related literary documents and pictorial data, which could serve as the foundation for understanding the use of space and stage, as well as the performance format characteristic to Korean traditional performing arts.

• Journal of the Korean Wood Science and Technology
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• v.2 no.2
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• pp.32-34
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• 1974

The important results which have been obtained in the investigation can be recapitulated as follows. 1. As demonstrated by the experimental results and analyses concerning their effects in the on-ground type mushroom house, the constructions in relation to the side wall and ceiling of the experimental house showed a sufficient heat insulation on effect to protect insides of the house from outside climatic conditions. 2. As the effect on the solar type experimental mushroom house which was constructed in a half basement has been shown by the experimental results and analyses, it has been proved to be effective for making use of solar heat. However there were found two problems to be improved for putting solar house to practical use in the farm mushroom growing: (1) the construction of the roof and ceiling should be the same as for the on ground type house, and (2) the solar heat generating system should be reconstructed properly. 3. Among several ventilation systems which have been studied in the experiments, the underground earthen pipe and ceiling ventilation, and vertical side wall and ceiling ventilation systems have been proved to be most effective for natural ventilation. 4. The experimental results have shown that ventilation systems such as the vertical side wall and underground ventilation systems are suitable to put to practical use as natural ventilation systems for farm mushroom house. These ventilation systems can remarkably improve the temperature of fresh air which is introduced into the house by heat transfers within the ventilation passages, so as to approach to the desired temperature of the house without any cooling or heating operation. For example, if it is assuming that X is the outside temperature and Y is the amount of temperature adjustment made by the influence of the ventilation system, the relationships that exist between X and Y can be expressed by the following regression lines. Underground iron pipe ventilation system. Y=0.9X-12.8 Underground earthen pipe ventilation system. Y=0.96X-15.11 Vertical side wall ventilation system. Y=0.94X-17.57 5. The experimental results have 8hown that the relationships existing between the admitted and expelled air and the $CO_2$ concentration can be described with experimental regression lines or an exponent equation as follows: 5.1 If it is assumed that X is an air speed cm/sec. and Y is an expelled air speed in cm/sec. in a natural ventilation system, since the Y is a function of the X, the relationships that exist between X and Y can be expressed by the regression lines shown below: 5.2 If it IS assumed that X is an admitted volume of air in $m^3$/hr. and Y is an expelled volume of air in $m^3$/hr. in a natural ventilation system, since the Y is a function of the X, the relationships that exist between X and Y can be expressed by the regression lines shown below. 5.3 If it is assumed that expelled air speed in emisec. and replacement air speed in cm/sec. at the bed surface in a natural ventilation system are shown as X and Y. respectively, since the Y is a function of the X. the relationships that exist between X and Y can be expressed by the following regression line: GE(100%)-CV (50%) ventilation system. Y=-0.54X+0.84 5.4 If it is assumed that the replacement air speed in cm/sec. at the bed surface is shown as X, and $CO_2$ concentration which is expressed by multiplying 1000 times the actual value of $CO_2$ % is shown as Y, in a natural ventilation system, since the Y is a function of the X, the relationships that exist between X and Y can be expressed by the following regression line: GE(100%)-CV(50%) ventilation system. Y=114.53-6.42X 5.5 If it is assumed that the expelled volume of air is shown as X and the $CO_2$ concencration which is expressed by multiplying 1000 times the actual of $CO_2$% is shown as Y in a natural ventilation system, since the Y is a function of the X, the relationships that exist between X and Y can be expressed by the following exponent equation: GE(100%)-CV(50%) ventilation system. Y=$127.18{\times}1.0093^{-x}$ 5.6 The experimental results have shown that the ratios of the cross sectional area of the GE and CV vent to the total cubic capacity of the house, required for providing an adequate amount of air in a natural ventilation system, can be estimated as follows: GE(admitting vent of the underground ventilation) 0.3-0.5% (controllable) CV(expelling vent of the ceiling ventilation) 0.8-1.0% (controllable) 6. Among several heating devices which were studied in the experiments, the hot-water boilor which wasmodified to be fitted both as hot-water boiler and as a pressureless steam-water was found most suitable for farm mushroom growing.

• 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.

• Journal of Korean Society of Forest Science
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• v.90 no.4
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• pp.524-534
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• 2001

The pressure-volume curve parameters were investigated to elucidate the effects of shading treatment on the water relations of the one year old seedlings of Betula platyphylla var. japonica, Betula schmidtii, Zelkova serrata, Acer mono and Prunes sargentii subjected to five levels of artificial shading treatments. The osmotic potentials at full turgor(${\phi}_{{\pi}o}$) measured under full sunlight changed with species and growing season in the ranges of -1.04~-1.27MPa, -1.03~-1.48MPa, -0.94~-1.44MPa in first year treatment, and -0.90~-1.37MPa, -1.05~-1.79MPa, -0.99~-1.30MPa in second year treatment in June, July, and September, respectively. The osmotic potentials at full turgor increased with increment of shading level in the ranges of -0.90~-1.79MPa in full sunlight and -0.58~-1.23MPa in nearly full shading level(E) through the growing seasons in all the species studied. The osmotic potentials at turgor loss point(${\phi}_{{\pi}p}$) measured in full sunlight changed in the ranges of -1.64~-2.11MPa, -1.67~-2.15MPa, -1.47~-2.11MPa, and -1.45~-2.04MPa, -1.30~-2.00MPa, -1.28~-2.33MPa in June, July, and September of first and second years, respectively. Most of ${\phi}_{{\pi}p}$ measurements were lower within about 0.5MPa in comparison with those of ${\phi}_{{\pi}o}$. The measurements of ${\phi}_{{\pi}p}$ also increased with increment of shading level, and the differences in ${\phi}_{{\pi}p}$ among shading levels were generally greater than those in ${\phi}_{{\pi}o}$ by species and by growing season. Most of the osmotic potentials at turgor loss point as like as at full turgor were lowered in July than in June and September. The measurements of relative water content at turgor lass point(RWCp) in full sunlight were in the similar ranges of 81~88%, 71~86%, 75~84%, and 82~87, 72~84%, 76~86% in June, July, and September of first and second years, respectively. The RWCp were a little higher in A. mono and P. sargentii than in B. platyphylla var. japonica, B. schmidtii, and Z. serrata. The RWCp also decreased from 71~88% in full sunlight to 48~77% in nearly full shading treatment with increment of shading level. Even if there were some exceptions by species or by growing season, the shading effects on the changes in some P-V parameters were distinctly observed in the present study. The change in P-V parameters following shading treatment may be presumably inferred on the changes in solute accumulation, membrane elasticity, symplasmic water volume, and so on. But much more experiments should be necessarily continued for getting detailed informations on the physiological mechanism of shading effects relating to the changes in P-V parameters.

• Magazine of the Korean Society of Agricultural Engineers
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• v.13 no.1
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• pp.2206-2217
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• 1971

Spillway and discharge channel of reservoirs require the Control of Large volume of water under high pressure. The energies at the downstream end of spillway or discharge channel are tremendous. Therefore, Some means of expending the energy of the high-velocity flow is required to prevent scour of the riverbed, minimize erosion, and prevent undermining structures or dam it self. This may be accomplished by Constructing an energy dissipator at the downstream end of spillway or discharge channel disigned to dissipated the excessive energy and establish safe flow Condition in the outlet channel. There are many types of energy dissipators, stilling basins are the most familar energy dissipator. In the stilling basin, most energies are dissipated by hydraulic jump. stilling basins have some length to cover hydraulic jump length. So stilling basins require much concrete works and high construction cost. Flip bucket type energy dissipators require less construction cost. If the streambed is composed of firm rock and it is certain that the scour will not progress upstream to the extent that the safety of the structure might be endangered, flip backet type energy dissipators are the most recommendable one. Following items are tested and studied with bucket radius, $R=7h_2$,(medium of $4h_2{\geqq}R{\geqq}10h_2$). 1. Allowable upstream channel slop of bucket. 2. Adequate bucket lip angle for good performance of flip bucket. Also followings are reviwed. 1. Scour by jet flow. 2. Negative pressure distribution and air movement below nappe flow. From the test and study, following results were obtained. 1. Upstream channel slope of bucket (S=H/L) should be 0.25<H/L<0.75 for good performance of flip bucket. 2. Adequated lip angle $30^{\circ}{\sim}40^{\circ}$ are more reliable than $20^{\circ}{\sim}30^{\circ}$ for the safety of structures.

• Journal of Korean Society of Forest Science
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• v.29 no.1
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• pp.1-19
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• 1976

This study has been made to make an observation regarding present status of the coal mine props which is desperately needed for coal production, despite of great shortage of the timber resources in this country, and investigate the effects of diffusion process on the decay resistances of the mine props as applied preservatives of Malenit and chromated zinc chloride. The results are as follows. 1. Present status of the coal mine props Total demand of coal mine props in the year of 1975 was approximately 456 thousand cubic meters. The main species used for mine props are conifer (mainly Pinus densiflora) and hardwood (mainly Quercus). Portions between them are half and half. With non fixed specification, wide varieties of timber in size and form are used. And volume of wood used per ton-of coal production shows also wide range from 0.017 cubic meter to 0.03 cubic meter. 2. Decay resistance test a) The oven dry weight decreased between untreated specimen and treated specimen has not shown any significantly, although it has shown some differences in average values between them. It may be caused by the shorter length of the test. b) The strength of compression test between untreated specimen and treated specimen has also shown the same results as shown in case of weight decrease. Reasons assumed are the same. c) The amounts of the extractives in one percent of sodium hydroxide (NaOH) between untreated and treated specimen have shown the large value in case of untreated specimen than that of treated. 3. The economical benifit between untreated and treated wood when applied in field has seen better in long term base in case of treated wood, although the primary cost of treated wood add a little bit more cost than that of the untreated wood.