• Journal of Bio-Environment Control
• /
• v.28 no.4
• /
• pp.286-292
• /
• 2019

This study aimed to investigate the suitable of layer on growth of six baby leaf vegetables using existing facilities and equipment in rice seedling nursery. Three kinds of Lactuca(lettuce 'Jinppallola' and 'Romain white', and indian lettuce), two of Brassica(tatsoi and red tatsoi) and amaranth were used as the materials. After sowing, the rice seedling tray was placed in multi bench system($L120{\times}W60{\times}H195cm$, 10th floor), which were low(1st) layer above 15cm, middle(4th) layer above 115cm and high(7th) layer above 175cm apart from ground. Irrigation was sprayed 2~3 times a day using a automatic irrigation system. The growth characteristics and leaf color were investigated when leaf vegetables were reached the optimum size(within 10cm of plant height). During the culture periods(29th Jun.~31th Jul. 2017), daytime average temperature was $27.4{\sim}28.3^{\circ}C$ regardless of layers but solar irradiance was higher in the high-layer than low and middle-layer of 37% and 22%, respectively. The leaf length, leaf width and number of leaves in middle and high-layer have a tendency to increase but, fresh weight was different according to the layer. When the correlation between accumulation radiation and growth was analyzed, all of growth factor of Amaranth showed a high correlation and other cultivars showed correlation with each growth factors. As a result, It is suitable that amaranth and red tatsoi for high-layer, Indian lettuce and tatsoi for middle and high-layer and 'Romain white' for middle-layer. The growth of red lettuce 'Jinppallola' was good at low layer, but leaf color expression was poor. So the high layer is suitable for 'Jinppallola'.

• Horticultural Science & Technology
• /
• v.34 no.2
• /
• pp.342-353
• /
• 2016

This study was initiated to evaluate green color retention under three different soil systems. Several turfgrasses were evaluated in multi-layer, USGA, and mono-layer systems. Turfgrass entries were comprised of three cultivars of Korean lawngrass (Zoysia japonica Steud.) as warm-season grass (WSG) and three blends and three mixtures of Kentucky bluegrass (KB, Poa pratensis L.), perennial ryegrass (PR, Lolium perenne L.), and tall fescue (TF, Festuca arundinacea Schreb.) as cool-season grass (CSG). Significant differences were observed in visual turf color and green color retention among soil systems and turfgrasses. Both the multi-layer and USGA systems were highly associated with better color ratings and longer color retention, as compared with the mono-layer system. Seasonal variation of visual turf color greatly occurred from late December to early spring. CSG exhibited longer color retention than did WSG. The latter maintained green color for approximately 6 months, regardless of the soil system. Spring green-up of Korean lawngrass occurred from early to middle May, while it underwent discoloration from late October to early November. Among the CSGs green-up occurred between early March and early April and leaf color was maintained until middle December to early February. Therefore, the CSGs were green for 8.5 to 11 months, depending on turfgrass and soil system. The mean period of green color duration across all soil systems was approximately 10-11, 9-10 and 8.5-9.0 months for PR, KB and TF, respectively. As for the CSG mixtures, the greater the proportion of PR, the longer the green color retention, while the higher the proportion of TF, the shorter the color retention. There was greater variation in green color duration among the CSGs than the WSGs. Across soil systems, color retention differences of 2 to 6 days were observed for the Korean lawngrass, but 7 to 36 days for the CSGs. These results demonstrate that green color retention varied greatly according to soil systems and also among turfgrasses. Selections of turfgrass and soil system should be made using a concept-oriented approach, when establishing garden, park, soccer field, golf course and other sports field. Information obtained in this study can be used to select soil systems and turfgrasses based on the expected degree of leaf color retention.

• The Journal of Small Business Innovation
• /
• v.20 no.1
• /
• pp.1-18
• /
• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Journal of Animal Science and Technology
• /
• v.54 no.4
• /
• pp.247-253
• /
• 2012

Ultrasound measures of back fat thickness (UBF), eye muscle area (UEMA) and marbling score (UMS) and carcass measures of carcass weight (CW), backfat thickness (BF), eye muscle area (EMA) and marbling score (MS) were available on 26,129 Hanwoo steers. Statistically significant differences by regions of the farms location and birth years-seasons for the steers taken ultrasound measures and their carcass measures (p<0.01) were found. Steers in Gyeonggi province showed the highest values in ultrasound measures and carcass traits except in BF compared to steers in the other provinces. Comparing between ultrasound and carcass measures, UBF was thicker in general than BF in all regions except in Daejeon city. UEMA was higher than EMA in all regions except in Gyeonggior in Jeju provinces. Especially, the difference in Jeonnam province between UEMA and EMA was $7cm^2$ while the differences between UMS and MS ranged from 0.9 to 2.26 depending on the regions of steers located. Steers born in spring showed greater ultrasound or carcass values than those born in autumn. However, carcass measures of steers born in autumn were greater than those born in spring, 2009 except MS. The pearson and residual correlations were 0.63 and 0.65 between UBF and BF, 0.31 and 0.32 between UEMA and EMA and 0.56 and 0.56 between UMS and MS, respectively.

• Journal of Bio-Environment Control
• /
• v.30 no.1
• /
• pp.46-55
• /
• 2021

This experiment was conducted to investigate the effect on chlorophyll fluorescence, stem sap flux relative rate (SFRR) and leaf temperature of cucumber when irrigation is controlled using a soil moisture tensiometer. Cucumber (Cucumis sativus L.) 'Chungchun' was irrigated of 10-10-20 kPa and 20-10-10 kPa by soil starting point of irrigation at each growth stage. At the 66 days after treatment (DAT) of 736 to 854 W·m-2 and above 32℃, chlorophyll fluorescence variables (Fo, Fm, Fv/Fm) values showed significantly different between treatments. The Fo and Fv/Fm value in the daytime (10:30 am to 6:00 pm) at 66 DAT was higher in 20-10-10 kPa treatment than in 10-10-20 kPa treatment. The Fv/Fm value decreased when the leaf temperature was increased. There was no difference in leaf growth (length, width and area) at 28 and 66 DAT, but the chlorophyll content (SPAD value) was significantly higher in 20-10-10kPa treatment. SFRR and leaf temperature increased with light intensity and temperature increased. In both treatments, the SFRR started to increase sharply between 8 am and 9 am when the solar radiation is 170 W·m-2 or higher. The soil temperature of the treatments decreased after irrigation, that showed 31.0℃ at 10-10-20kPa and 28.5℃ at 20-10-10kPa on July 5 (820W·m-2 at 1 pm). However, there was no difference in SFRR, leaf temperature, temperature difference (leaf temperature - air temperature) and VPD between treatments. SFRR was significantly positive correlate with the leaf temperature (p < 0.01, r = 0.770). The SFRR and leaf temperature showed positive significant correlation with solar radiation, temperature, soil temperature, soil moisture content and VPD. There was a negative significant correlation with relative humidity and temperature difference.

• Horticultural Science & Technology
• /
• v.33 no.2
• /
• pp.166-176
• /
• 2015

Research was initiated to investigate root growth characteristics of major cool-season grasses (CSG) and to collect basic information useful for sports turf design, construction and maintenance. Several turfgrasses were evaluated in the USGA (United States Golf Association) soil system. Turfgrass entries were comprised 3 blends and 3 mixtures of Kentucky bluegrass (KB, Poa pratensis L.), perennial ryegrass (PR, Lolium perenne L.), and tall fescue (TF, Festuca arundinacea Schreb.). Significant differences were found in root growth, rooting potential and rooting development. These characteristics increased with time after seeding, but varied with establishment stages. In early stage, root length was highest with PR, intermediate with TF and lowest with KB. Evaluation in a middle stage indicated that root growth was similar to early-stage evaluation, but decreased by 13 to 31% compared with early-stage values. Root growth of late stage increased by 34 to 85% over middle-stage root growth. Overall, thhere was not much difference in root length among treatments, with all except Mixture I reaching 22cm in root length. Rooting potential ranking was variable with establishment stage, being PR > KB > TF in early stage, PR > TF > KB in middle stage and TF > PR > KB in late stage. At the end of the study, TF was rated best for rooting development, followed by PR and finally KB. Our results showed that TF was the best species in regard to overall rooting characteristics. TF exhibited excellent rooting development with time after establishment. Bunch-type PR showed fast root growth in the early stage, but rooting quality characteristics decreased with time, especially for rooting development. By contrast, rhizomatous-type KB was poor in early-stage root growth, but rooting characteristics improved with time after establishment. These variations in rooting characteristics among CSGs were considered to arise from differences in establishment vigor, growth habit and genetic characteristics. Information on root growth, rooting potential and rooting development by establishment stages will be useful for sports turf design, construction and maintenance.

• Food Science of Animal Resources
• /
• v.29 no.4
• /
• pp.494-499
• /
• 2009

To investigate the relationship between the carcass defects considered by a meat grader and quality grade A, a total of 59,700 broiler carcasses, which were reared from September 1, 2007 to August 31, 2008 and randomly selected from 597 broiler farms with 100 broilers in each farm, were graded by a meat grader using the Korean meat grading system. The average slaughter weight of the broilers increased at the 31- to 33-d age but decreased after the 37-d age. The average daily gain to grade A ratio of the broilers was highest in autumn, and the bruises, flesh blemishes, and abnormalities of the carcasses were found to have been most frequent in winter (p<0.05). The number of economical defects (EDs) increased with the increase in the slaughter age, and the correlation coefficients of the EDs and grade A were -0.88, -0.48, and -0.12 in terms of the conformation, exposed flesh/cuts/tears, and skin discolorations of the carcasses, respectively. The correlation coefficients of the non-economical defects (NEDs) and the grade A of the broiler carcasses were -0.16, -0.22, and -0.32 in terms of the feathers, alien substances, and carcass treatment, respectively. The total number of defects (EDs + NEDs) and the grade A were highly correlated (-0.93), and in particular, the correlation between the grade A and the EDs was -0.91. It can be deemed that the grade A from a meat grader is highly correlated with the EDs. Therefore, the results suggest that broiler carcass grade evaluation using a meat grading system can provide direct information on profits in the market. The resulting carcass grade of broilers can also provide the information needed to decide on a proper incentive for a farm that has attained a good quality grade.

• Journal of Embryo Transfer
• /
• v.22 no.1
• /
• pp.15-19
• /
• 2007

The objective of this study was to investigate the relationship between body condition score (BCS), blood urea nitrogen (BUN) and estrous expression for the purpose of improving reproductive performance. In total, 37 ovulations and 28 estrous detection were observed among 51 Holstein-Friesian dairy cows. The estrous inducement rate and estrous expression rate were significantly lower for cows with BCS below 2.0 than for cows with BCS above 2.0. There was 0% of rate of standing heat in cows with BCS below 2.0 whereas the rate of standing heat was markedly increased in cows with BCS above 2.0 (46.7% and 64.7% for BCS $2.0{\sim}2.49$ and BCS $2.5{\sim}3.0$ cows, respectively). The estrous expression rate was significantly lower for cows with BUN below 10mg/dl than for cows with BUN above 10mg/dl. There was no significant difference among duration time of estrus, estrous behavior patterns and BUN concentration. The rate of estrous expression and concentration of BUN was not significantly different between primiparous and multiparous cows. This result shows that the level of BCS and BUN affect the estrous expression. Considering the situation that estrous expression is decreased in recent years, effective nutritional management should be accompanied to improve reproductive performance.

• Journal of Animal Science and Technology
• /
• v.47 no.5
• /
• pp.703-710
• /
• 2005

Data from Hanwoo steers and bull calves were analyzed to see the phenotypic and genetic relationships between carcass traits from four different covariance models. Four models fit test station and test period as fixed effect of contemporary group and sire as random effect assuming paternal half-sib relationships among animals. Each model fits one of linear covariate (s) of different slaughter end points-age at slaughter in the first order, age at slaughter in the first and second order, slaughter weight or back fat thickness at 12-13th rib of cold carcass. Age at slaughter in its second order was not significant. Age at slaughter accounted for signifi- cant amount of genetic variances and covariances of carcass traits. Heritability estimates of back fat thickness, rib eye area, carcass weight, marbling score and dressing percentage were 0.34, 0.22, 0.24, 0.42 and 0.18, respectively at constant age basis. The genetic correlation between carcass weight and the other variables were all positive and low to high in magnitude. Genetic correlations between back fat thickness and rib eye area and between marbling score and dressing percentage were low but negative. Variance and covariance structure between these traits were shifted to a great extent when these variables were regressed on slaughter weight or on back fat thickness. These two covariates counteracted to each other but they adjusted each carcass variable or their interrelationship according to differential growth of body components, bone, muscle and fat. Slaughter weight tended to decrease genetic variances and covariances of carcass weight and between component traits and back fat thickness tended to increase those of rib eye area and between rib eye area and carcass weight.

• Korean Journal of Poultry Science
• /
• v.40 no.3
• /
• pp.217-222
• /
• 2013

This work was carried out to investigate the performance of large-type Korean native ducks at middle laying phase (30 to 50 weeks). A total of one hundred and sixty eight laying ducks were divided into A and B strains (6 replications/strain, 14 birds/replication and fed practical diet, for 20 weeks). There was no significant difference in body weight, daily feed intake and average egg weight. With increasing rearing period, mean body weight tended to be decreased and showed the lowest value (2,649 g) at 42 weeks of age (P<0.05). Similar trend was observed for weekly feed intake and average egg weight which decreased with passing weeks and was lowest (190.5 g and 83.8 g, respectively) at the age of 42~46 weeks (P<0.05). Daily egg production of B strain was higher than that of A strain at the age of 46~50 weeks (P<0.05). Weekly egg production of A and B strains commenced to decrease from the age of 42 weeks, however, B strain recovered at 46~50 weeks of age (P<0.05). At the age of 30~38 weeks, the egg production in B strain was higher than A strain (P<0.05), whereas, there was no significant difference between both the strains during 38~50 week. Feed conversion ratio of A strain was higher than that of B strain at 46~50 weeks of age (P<0.05). Weekly feed conversion was highest at the age of 42~46 weeks (P<0.05). In conclusion, the present results provides the basic information of the performance record of large-type Korean native ducks for the middle laying phase.