• Journal of the Korean Society of Food Science and Nutrition
• /
• v.13 no.3
• /
• pp.319-325
• /
• 1984

This experiment aims to observe the nutritive value of blood sausages by manufacturing three kinds of them in order to utilize various by-products of swine when it is processed. In attempt to do so, five different diets were made: one control diet and four diets in which three kinds of blood sausages(blood sausage-1 was made with sausage meat 10%, fat 40%, blood 20%, skin 20% and liver 2%. blood sausage-2 was made with ham meat 30%, fat 20%, blood 20%, liver 2% and skin 20%. blood sausage-3 was made with smoked ham patch 30%, fat 20%, blood 20%, liver 2% and skin 20%) and mixed sausage(sausage meat 20%, fat 10% and fish meat 35%) were mixed with control diet at the rates of 10% respectively. These diets were fed to growing male and female albino rats for 6 weeks. The results obtained through this study are summarized as follows. In body weight gain of male rats, blood sausage-1 and 2 groups were significantly higher than mixed sausage group during the experimental period, and in that of female rats, control group and blood sausage-1 group were similar, but the other groups were lower than control group. Food intake was different in each group every week, but the amount of that was similar to each one throughout all experimental period. Food efficiency ratio and protein efficiency ratio in male were similar in each group, but slightly different in female during the feeding period. Liver weights of male in mixed sausage group and blood sausage-3 group were lower than those in control group and blood sausage-2 group, but liver weight of female in blood sausage-2 group was lower than that in control group. And all groups were similar in liver weight per 100 g of body weight. Mixed sausage group and blood sausage-1 group were lower than control group in kidney weight of male, and blood sausage-1 group was lower than control group in kidney weight of female. Kidney weight per 100 g of body weight of male showed that blood sausage-1 group was lower than the other groups. Spleen weight was similar in all groups. Hematocrit and hemoglobin contents in blood, total protein, albumin, albumin/globulin ratio, total lipid and total cholesterol contents in serum were showed almost similar in all groups.

• Journal of Korean Society of Forest Science
• /
• v.38 no.1
• /
• pp.46-54
• /
• 1978

In afforestation of denuded forest land soil conditions play a very important role in early growth of cover vegetations. This study was designed for understanding the effect of soil moisture regime on growth and nutrient uptake of some seedlings. Cover vegetations such as Pinus rigida Miller, Robinia pseudoacacia L. and Lespedeza bicolor Turcz. were planted in pot with the soil transported from denuded forest land in Musu-ri Sannae-Myeon. Daedeog-Kun, Chungnam Province. There were 3 moisture treatments and 4 fertility levels in $P_2O_5$ with 4 replications. Influence on growth was observed by the variation in dry weight and nutrient uptake was studied in nitrogen, phosphate and kalium. Results are as follows: 1. For Pinus rigida seedlings decrease in soil moisture tension increases growth of dry weight and enhance the uptake of kalium. Increase in $P_2O_5$ fertility level tends to decrease the uptake of kalium rather than increase in $P_2O_5$ uptake. 2. In Robinia pseudoacacia increase in soil moisture content stimulates the uptake of nitrogen and kalium. Increase in $P_2O_5$ level enhances the uptake of $P_2O_5$ and increases growth of dry weight. 3. In Lespedeza bicolor increase in soil moisture content has a tendency of decrease in nitrogen uptake. Increase in $P_2O_5$ level increases the growth of dry weight as well as the uptake of $P_2O_5$.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.38 no.1
• /
• pp.129-136
• /
• 2010

This study was initiated to investigate thatch accumulation in several turfgrasses grown under two soil systems. The 45 centimeter deep USGA system was constructed with rootzone, intermediate and drainage layers. The mono-layer system, however, was made with only a 30cm rootzone layer. Turfgrasses used in the study were comprised of 3 varieties from Korean lawngrass of Warm-Season Grass(WSG) and 3 blends and 3 mixtures from Cool-Season Grass(CSG). A total of 9 turfgrass treatments were replicated three times in RCBD in both systems. Cultural practices for the research plot followed a typical maintenance program for highly managed turf. Treatment differences for thatch accumulation were observed among the turfgrasses in both soil systems. Thatch under the USGA system was 9% greater than under the mono-layer system due to its more favorable conditions for turf growth. Higher thatch depth was found with Korean lawngrass, 34~87% in the USGA system and 16~75% in the mono-layer system when compared with CSG. Among WSG, the Joongji variety was the highest in thatch layer under both the USGA and mono-layer systems. Kentucky bluegrass(KB) was the greatest among CSG, since it is a rhizomatous-type in growth habit, resulting in faster production of organic matter over bunch-type of tall fescue and perennial ryegrass. Proper depth in the thatch layer was known to be beneficial by enhancing the resiliency and wear tolerance of the turf in athletic fields. Thus, KB was considered to be a very excellent turfgrass in terms of turf quality, environmental performance, physical properties and soccer player safety. However, disadvantages such as poor water-holding properties, more inclined to injury from environmental stresses and severe diseases and insect injury were also expected where thatch was excessively accumulated. Therefore, these results demonstrate that more frequent measures for controlling thatch such as vertical mowing, topdressing or coring should be employed for soccer fields with Korean lawngrass and KB over other turfgrasses.

• Korean Journal of Agricultural Science
• /
• v.14 no.1
• /
• pp.1-15
• /
• 1987

This experiment was conducted to investigate the effect of nitrogen top-dressing and Jangyeopkong was planted under two different seeding time (single cropping-May 15, after barley cropping-June 18), four levels of nitrogen top-dressing (0, 3, 6, 9 kg/10a) and two times of nitrogen top-dressing (Hilling time, Flowering Time). The results obtained are summarized as follow: 1. The days to flowering and maturity were delayed a day longer in hilling times than flowering times of nitrogen top-dressing. 2. The number of nodes of main stem and length of internodes didn't show significance among treatments. But, the number of nodes of branches was much higher when the soybean was planted on May 15, and were higher hilling time than flowering time as the amount of nitrogen top-dressing increased. Especially, the number of nodes of branches was high when 6kg of nitrogen was applied during hilling time. 3. The fresh and dry weight of stem and leaves at 10, 25 and 40 days after flowering were increased by increasing the amount of nitrogen top-dressing. More apparent effect of nitrogen was attained high significant when nitrogen was applied at the time of hilling rather than flowering time. 4. The number and fresh weight of nodule, and dry weight were apparently decreased after barley and were decreased according to the increasing the amount of nitrogen top dressing. The degrees of decreasing was more apparent in the hilling time than in the flowering time. 5. The number of pods per plant, and number and weight of grain per plant were higher when the soybean was planted on May 15, the amount of top dressing increased and hilling time rather than flowering time. Especially, yield component were highest when 6kg of nitrogen was applied during hilling time. Also, the grain yield per 10a showed high significance among treatment, and were high when 6kg of nitrogen was applied during hilling time.

• Journal of Bio-Environment Control
• /
• v.24 no.2
• /
• pp.51-56
• /
• 2015

The objective of this study was to evaluate the effect of silicate fertilizer on growth, physiology and abiotic stress tolerance of Chinese cabbage seedlings. Five silicate concentrations (8, 16, 32, 64, and 128mM) and control (non-treatment) were applied to Chinese cabbage seedlings twice a week. Three weeks after application of silicate treatment, seedlings were used for treating abiotic stresses and were assessed for growth and physiological characteristics. Growth parameters significantly increased in 8, 16, and 32mM treatments except 64 and 128mM. Total root surface area, total root length, and number of root tips increased in 8, 16 and 32mM treatments, but they decreased in treated seedlings with 64 and 128mM of silicate. The highest growth parameters and root morphology were observed in 8mM treatment. As for the effect on the seedling physiology, transpiration rates decreased while stomatal diffusive resistance increased to increasing silicate concentration. The application of silicate reduced the electrical conductivity, heating and chilling injury index at high and low temperatures. Silicate enhanced drought tolerance of Chinese seedlings by delaying the starting time of wilting point. The starting time of wilting point in the control was 3 days after discontinuation of irrigation, while in the 8, 64 and 128mM of silicate treatments were 4 days, and the 16 and 32mM treatments were 5 days. All plants were wilted after 5 days in control without irrigation whereas it showed in 8mM treatment after 6 days, in 16, 32, 64, 128mM treatments after 7 days.

• 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.

• The Korean Journal of Financial Management
• /
• v.21 no.2
• /
• pp.27-63
• /
• 2004

Since the 1980s, many multinational corporations have been issuing stocks on foreign stock exchanges, not only to enhance their investor base and liquidity, but also to diversify risks. The phenomenon has also been intensified by the rapid financial globalization and securitization trends. The main purpose of this study is to look into the long-run performance of MNCs' cross-listings of stocks on foreign stock exchanges. We use the event study and cross-sectional regression methods. We obtained some interesting empirical results about the long-run effect of cross-listings. First before the listing data the effect of cross-listing is to increase the underlying stock Vice in the local market. It may be caused by expectation of lower risk and cost of capital. However, after the listing data the stock price has been declining, even if it is not significant. Second, we examine the difference in the long-run cross-listing effect, which may be caused by the listing direction. When listing is made from a less developed market to a more developed market, the effect is better than that in the reverse direction. Furthermore, the effect is worse, when the listing company's home country is the U.S. Third, there is a negative relation between CARs and underlying stock liquidity in the local market, So it implies that a firm, whose underlying stocks are very liquid in the local market should carefully value cross-listing based upon the cost and benefit analysis. Last, but not the least we find that the long-un cross-listing effect is better, when a listing firm's ROE is higher.

• Journal of Animal Science and Technology
• /
• v.46 no.5
• /
• pp.753-762
• /
• 2004

its digests on the performance of broiler chicks and taurine content in broiler meat. A total of 100 broiler chickens were assigned to five dietary treatments; Control, PM diet(FM), NaOH treated FM diet(NaOH-FM), HN03 treated FM diet(HN03 - FM) and 0.5% synthetic taurine supplemented diet(Taurine). Treated diets were supplemented with FM or FM digests at the level of 5% to the control diet Treated diets were fed during the last 3wks of 6wks feeding. During the finisher period, weight gain of chicks fed FM treatments tended to decrease in general. Feed intakes of FM and Taurine were significantly lower than the control but were not significantly different from NaOH - FM or HN03- PM. Feed conversion rate(feed intake/gain) of NaOH-FM was significantly higher than those of FM and HNOJ - FM but not different from those of the control and Taurine. Taurine content of the control was highest in heart muscle(1482 J1.g/g) followed by leg muscle(778f.lg/g) and breast muscle(79 J1.g/g). Taurine contents of leg and breast muscle were significantly(P< 0.01) affected by treatments but that of heart muscle was not. Taurine content of Taurine treatments was highest in both leg and breast muscle. Taurine content of leg muscle was increased 170"10 by Taurine supplementation, 123% by FM supplementation, 122% by NaOH - FM supplementation and 63% by HNOJ- FM supplementation compared with control. Taurine content of breast muscle of Taurine treatment was 246% higher than the control, but other treatments were not different from the control. In conclusion, supplementation of feather meal at 5% level of broiler diet can enrich taurine content of leg muscle. Chemical treatments of FM were not effective in improving taurine enrichment of broiler meat.

• Korean Journal of Agricultural and Forest Meteorology
• /
• v.13 no.3
• /
• pp.115-122
• /
• 2011

The impacts of elevated temperature and $CO_2$ were studied on the seedlings of Maackia amurensis and Viburnum opulus var. calvescens. The seedlings were grown in controlled-environment growth chambers with four combinations of temperature and $CO_2$ treatments: $25^{\circ}C$ + ambient $CO_2$ (400 ppm), $25^{\circ}C$ + elevated $CO_2$ (800 ppm), $30^{\circ}C$ + ambient $CO_2$ (400 ppm), and $30^{\circ}C$ + elevated $CO_2$ (800 ppm). Under elevated temperature and $CO_2$ concentration, the dry weight decreased in seedlings of M. amurensis, but increased in seedlings of V. opulus var. calvescens. In addition, the shoot to root (S/R) ratio in M. amurensis reduced but that of V. opulus var. calvescens increased under elevated $CO_2$ concentration. The S/R ratios of two tree species increased under higher temperature. M. amurensis represented lower carboxylation efficiency under higher temperature and $CO_2$ concentration and that of V. opulus var. calvescens showed lower values under the only higher temperature. Photosynthetic pigment content of in the leaves of M. amurensis was lower under higher $CO_2$ concentration and higher under the increase of temperature, but that of V. V. opulus var. calvescens decreased according to the increase of temperature. Chlorophyll a/b ratios of M. amurensis and V. V. opulus var. calvescens decreased obviously with the increase of $CO_2$ concentration and temperature, respectively. In conclusion, the growth and physiological responses under the environmental changes such as temperature and $CO_2$ concentration depend on the tree species. Therefore, more studies are needed to predict the response of each tree species against the climate changes.

• Korean Journal of Weed Science
• /
• v.8 no.1
• /
• pp.71-89
• /
• 1988

This study was conducted to evaluate the effect of a growth retardant, Paclobutrazol on the growth, yield and its components. and physiological traits in peanut cv. Saeddle (early variety) and Nampung (medium variety). The results are summarized as follows : Main stem and branch length of both varieties were remarkably retarded at early growth stage application, but the retardation effect was reduced at late growth stage application. Number of branches was increased remarkably by treating 60ppm at 20days after seedling (DAS) in early variety. Lodging ill medium variety was not observed through growth period when 120ppm of Paclobutrazol was applied while lodging was not appeared between 40 DAS and 80 DAS in early variety. The numbers of riped pods in early variety was increased when application of 120ppm at 40 DAS was made while it was increased as application of 120ppm at 90 DAS in the medium variety. Cercospora leaf spot was reduced by spraying at 40 or 50 DAS regardless of concentration and varieties. Chlorophyll content and photosynthetic activity increased when paclobutrazol was applied during 40-60 DAS in early variety while these were observed at 90 DAS in medium variety. Seed weight tended to increase as paclobutrazol application was delayed. The ratio of pods to seeds was higher at 60ppm-40 DAS in early variety while it was higher at 120ppm-90 DAS in medium variety.