• 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 Korean Society of Disaster and Security
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• v.9 no.2
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• pp.63-75
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• 2016

For safe water supply, residual chlorine has to be maintained in tap-water above a certain level from drinking water treatment plants to the final tap-water end-point. However, according to the current literature, approximately 30-60% of residual chlorine is being lost during the whole water supply pathways. The losses of residual chlorine may have been attributed to the current tendency for water supply managers to reduce chlorine dosage in drinking water treatment plants, aqueous phase decomposition of residual chlorine in supply pipes, accelerated chlorine decomposition at a high temperature during summer, leakage or losses of residual chlorine from old water supply pipes, and disappearances of residual chlorine in water storage tanks. Because of these, it is difficult to rule out the possibility that residual chlorine concentrations become lower than a regulatory level. In addition, it is concerned that the regulatory satisfaction of residual chlorine in water storage tanks can not always be guaranteed by using the current design method in which only storage capacity and/or hydraulic retention time are simply used as design factors, without considering other physico-chemical processes involved in chlorine disappearances in water storage tank. To circumvent the limitations of the current design method, mathematical models for aqueous chlorine decomposition, sorption of chlorine into wall surface, and mass-transfer into air-phase via evaporation were selected from literature, and residual chlorine reduction behavior in water storage tanks was numerically simulated. The model simulation revealed that the major factors influencing residual chlorine disappearances in water storage tanks are the water quality (organic pollutant concentration) of tap-water entering into a storage tank, the hydraulic dispersion developed by inflow of tap-water into a water storage tank, and sorption capacity onto the wall of a water storage tank. The findings from his work provide useful information in developing novel design and technology for minimizing residual chlorine disappearances in water storage tanks.

• Archives of design research
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• v.18 no.4 s.62
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• pp.105-118
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• 2005

Housing environment for human beings has been diversified and more convenient due to the development of high technology and civilization brought by industrialization in the 20th century. In the 21st century, how to overcome the ecological limit of biased development-centered advancement, that is, how to preserve and hand over a clean and healthy 'sustainable environment' to our next generations has been one of the most-talked about issues. Environmental symbiosis means a wider range of environmental harmony from micro-dimensional perspective to macro one. The three goals of a environmentally friendly house are to preserve global environment, to harmonize with the environment around, and to offer a healthy and comfortable living environment. From the point of view of environmental symbiosis, houses should be designed to save energy and natural resources for preservation of global environment, to collect such natural energy resources as solar heat and wind force, to recycle waste water, and recycle and reduce the amount of the waste matter. Now, the environmentally-friendly house became a new social mission that is difficult to not only challenge but also realize without conversion to a new paradigm, ecologism.

• Horticultural Science & Technology
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• v.34 no.5
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• pp.779-789
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• 2016

A total of 33 accessions of pepper (Capsicum spp.), including previously reported and newly discovered sources of resistance to bacterial spot caused by Xanthomonas euvesicatoria, were evaluated for their resistance to bacterial spot. The selected accessions were then grown and their horticultural characteristics were recorded. In a test for hypersensitive resistance (HR) to four races (P1, P3, P7, P8) of the pathogen found in Korea, KC00939 and Chilbok No.2, which carry the Bs2 gene, exhibited a hypersensitive response to all four races, as expected. Chilbok No.3, which carries the Bs3 gene, showed a hypersensitive reaction to race 1 and 7, as expected. KC00939 exhibited a high ASTA color value and tolerance to multiple infections from a viral complex of Cucumber mosaic virus (CMV) and Broad bean wilt virus (BBWV). Thus, this accession represents a promising genetic resource for breeding cultivars with multiple disease resistance and strong red coloration. KC01327, KC01617, KC01015, KC01760, KC01779, KC01137, KC01328, KC01006, KC00127, KC01704, and KC00995 did not exhibit hypersensitivity but showed a high level of general resistance when evaluated by spray inoculation. KC01617, KC01760, KC01779, KC01137, KC01704, and KC01777 are newly identified sources of resistance to bacterial spot. The previously and newly identified sources of resistance to bacterial spot evaluated in this study, including information about their resistance to CMV and BBWV complex in the field, the contents of pungent and sweet taste components, and the color values of dry fruits, will be useful for breeding pepper cultivars with resistance to bacterial spot.

• Korean Journal of Soil Science and Fertilizer
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• v.37 no.3
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• pp.177-183
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• 2004

The discharge of waste nutrient solution from greenhouse to natural ecosystem leads to the accumulation of excess nutrients that results in contamination or eutrophication. There is a need to recycle the waste nutrient solution in order to prevent the environmental hazards. The amount and kind of nutrients in waste nutrient solution might be enough to grow photosynthetic microorganisms. Hence in the present study, we examined the growth and mass cultivation of cyanobacteria in the waste nutrient solution with an objective of removing N and P and concomitantly, its mass cultivation. Four photosynthetic filamentous cyanobacteria (Anabaena HA101, HA701 and Nostoc HN601, HN701) isolated from composts and soils of the Chungnam province were used as culture strains. Among the isolates, Nostoc HN601 performed faster growth rate and higher N and P uptake in the BG-II ($NO_3{^-}$) medium when compared to those of other cyanobacterial strains. Finally, the selected isolate was tested under optimum conditions (airflow at the rate of $1L\;min^{-1}$. in 15 L reactor, initial pH 8) in waste nutrient solution from tomato hydroponic in green house condition. Results showed to remove 100% phosphate from the waste nutrient solution in the tomato hydroponics recorded over a period of 7 days. The growth rate of Nostoc HN601 was $16mg\;Chl-a\;L^{-1}$ in the waste nutrient solution from tomato hydroponics with optimum condition, whereas growth rate of Nostoc HN601 was only $9.8mg\;Chl-a\;L^{-1}$ in BG-11 media. Nitrogen fixing capacity of Nostoc HN601 was $20.9nmol\;C_2H_4\;mg^{-1}\;Chl-a\;h^{-1}$ in N-free BG-11. The total nitrogen and total phosphate concentration of Nostoc HN601 were 63.3 mg N gram dry weight $(GDW)^{-1}$ and $19.1mg\;P\;GDW^{-1}$ respectively. Collectively, cyanobacterial mass production using waste nutrient solution under green house condition might be suitable for recycling and cleaning of waste nutrient solution from hydroponic culture system. Biomass of cyanobacteria, cultivated in waste nutrient solution, could be used as biofertilizer.

• Archives of design research
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• v.18 no.1 s.59
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• pp.91-104
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• 2005

In the past, the design education focused on the technique and skill to satisfy the production and consumption activities of a corporation based on beauty and practicality in the industrial age. Now, it's time to switchover to a life-quality enhancing education by harmonizing and meeting the public's physical and mental needs because design education is a character education which enhances the quality of life by uplifting people's aesthetic sense. This paper has emphasized on the importance of public education of design through the theoretical investigation on social environmental changes caused by the emergence of information society,,education problems, public education, and the necessity of design education. The reason why this study should be done has been suggested by investigating the necessity of this research and bringing up the issue. Furthermore, the current status and problems of public education on design have been analyzed. Then, based on the result, the development direction of design education has been suggested. This study can be concluded as follows: First, the design education should change from its vertical structure to a horizontal one. It should be widely spread to the public, getting off from its privatization for a certain group. Second, designers and the public should correct their way of thinking about design. The ordinary people as well as the designers should cultivate their capability to find and take care of design related issues in their everyday lives. Third, all people should be the subject of design education for the public. As a part of cultural education on the public's aesthetic sense, design education should be reborn as a field of study in which a sound public culture can be developed by the integration of human life and culture, exceeding the limit of school curriculum.

• Journal of Food Hygiene and Safety
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• v.16 no.1
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• pp.21-26
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• 2001

Risk assessment traditionally are conducted on individual chemicals; however, humans are exposed to multiple chemicals in daily life. The organophosphorus (OP) pesticides are considered in a single risk assessment because they act by a common mechanism of toxicity, and there is likely to be expose to multiple OP pesticides simultaneously or sequentially. The OP pesticides act by inhibiting the enzyme acetylcholinesterasc (AChE) and have available extensive database. AChE is widely distributed throughout the body, most importantly in the nervous system. Inhibition of AChE results in accumulation of acetylcholine in the nervous system that results in clinical signs of cholinergic toxicity, including increased salivation and lacrimation, nausea and vomiting, muscle fasciculation, lethargy and fatigue, among others. To conduct an exposure assessment for pesticides in the diet, we need to know the food consumption patterns of the populations, and the pesticide residue levels in the foods that are consumed. This study was conducted to identify cumulative dietary risk due to multiple OP pesticides that can be exposed through various foods. Total 22 food samples including cereals, vegetables and fruits were collected randomly two times from food markets in several sites (4 cities). The subjected foods were selected by regarding of highly consumed foods to general Korean people. The 12 OP pesticides including Acephate, Azinphos-methyl, Chlorpyrifos, and Diazinon were monitored. For the exposure assessment, general adult group of 60 kg body weight was regarded as target population and food consumption data suggested by Lee et al. (2000) were used as consumed value of individual food. Analyses of samples for OP pesticides have been carried out according to the multiclass multiresidue analysis method and acephate and methamidophos analysis method of Korea Food Code. In general the levels of OP pesticides found in the food samples were very low or not detected.

• Journal of The Korean Association For Science Education
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• v.24 no.3
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• pp.442-458
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• 2004

This study was conducted to develop a plan for a large-scale implementation of the Girl Friendly Science Program based on the results of analysis and investigation of its current pilot implementation, Girl Friendly Science Program materials, which was first developed in 1999 with the support from Ministry of Gender Equality, consist of 1) five theme-based units that are specifically targeted individual students' unique ability, aptitude, and career choice, and 2) differentiated learning materials for 7th through 10th grade female students. All the materials are available at the homepage (http://tes.or.kr/gfsp.cgi) of 'Teachers for Exciting Science(the organization of science teachers in Seoul area)'. Since the materials are well organized by topic and grade level and presented in both Korean word process document and html format, anyone can easily access to the materials for their own instructional use. Ever since its launch the number of visitors to the homepage has been constantly increasing. The evaluation results of the current pilot implementation of the materials that targeted individual students' ability and aptitude showed that it scored high in terms of its alignment to the original purpose, content, level, and effectiveness to implement in classrooms. However, its evaluation scores were low in terms of the convenience for teachers to guide the materials, and its organization and operation. The results also showed a significant change in students' perception of science, and students' positive experiences of science through various interdisciplinary activities. On the other hand, the evaluation of students' experiences with the materials showed that students' assessment about an activity was largely depending on a success or failure of their experiences. Overall, students' evaluation of activities scores were low for simple activities such as cutting off or pasting papers. According to students' achievement test results, differences between pre and post test scores in the Affective Domain was statistically significant (p<0.05), but not in Inquiry Domain. Based on teachers observations, numerous schools where have run this program reported that students' abilities to cooperate, discuss, observe and reason with evidences were improved. In order to implement this program in a larger scale, it is critical to have a strong support of teachers and induce them to change their teaching strategy through building a community of teachers and developing ongoing teacher professional development programs. Finally, there still remain strong needs to develop more programs, and actively discover and train more domestic woman scientists and engineers and collaborate with them to develop more educational materials for girls in all ages.

• Journal of Music and Human Behavior
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• v.5 no.1
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• pp.19-45
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• 2008

The purpose of this study was to offer fundamental data to manage countertransference, and to research into countertransference management ability by aspects in therapists' experiences in countertransference and their professional characters. For the paper, a survey was conducted on 62 music therapists who provided professional music therapy after finishing graduate school of music therapy through clinical practice and internship, and the result was drawn as follows. Around 84% of participants answered that they had been in trouble by countertransference in the analysis of a questionnaire regarding experience in countertransference. 48% among them first experienced countertransference during the practice in graduate school. 27% and 14% respectively answered that they experienced it within 3 years after graduation and during internship. Also, the result showed that therapists usually had difficulty with adults with mental disease, and the second most difficult clients were children with developmental disabilities. 76% of participants who had difficulty by countertransference answered that they were able to manage it to some degree, and almost all who answered thought that research into countertransference and management were necessary. About the question as to how to manage countertransference, 54% suggested self-analysis and self-therapy. 33% answered that countertransference should be treated through supervision. Finally, 13% of participants answered that it should be handled in graduate school. In this paper, which empirically examined therapists' experience in countertransference and countertransference management ability had meaning in providing essential basic data for music therapists to apply and manage countertransference for therapists themselves, as well as for clients.

• Journal of dental hygiene science
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• v.14 no.1
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• pp.67-73
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• 2014

This study analyzed 548 pieces of these, which were reported in the Journal of Dental Hygiene Science of having been published from 2001 to Vol. 12, No. 6 in 2012. In conclusion, as for analysis of research design, first, it was the largest in cross sectional research. Second, the research subjects of survey theses were higher in order of dental hygienist and dental hygiene student. Third, number of thesis authors was the largest in order of two persons and three persons. Fourth, statistical method was in order of descriptive statistics, t-test, and ANOVA. Research theme was in order of dental health behavioral science and clinical dental hygiene. Fifth, as for research-expense benefit, only 17.7% was supported research funds. As a result of this study, there should be a research on thesis of diverse designs in the future. There is a need of being performed actively a research on alienated classer or special subjects as well as a research on activity related to dental hygiene.