• 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 radiological science and technology
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• v.38 no.3
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• pp.305-313
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• 2015

After Fukushima Daiichi nuclear disaster in 2011, study and maintenance of monitoring systems have been made at home and abroad. As concerns about radioactive contamination of water have increased in Korea, update of maintenance of managing radioactive materials in water is being made mainly by Ministry of Environment. In this study, we analysed current state of monitoring system modification in Japan, the country directly involved and neighboring country. According to the result, Japan modified the legislations first. Then Ministry of Education, Culture, Sports, Science and Technology (MEXT) provides theoretical background of radiological monitoring. And Ministry of the Environment actually watches state of water pollution in public waters and underground water. Finally related agencies like local government are monitoring current state of radioactive contamination in water environment. By region, local monitoring stations share the investigation of the whole country. Also, additional monitoring is running around nuclear facilities. After Fukushima disaster, monitoring for area near Fukushima is added. Among the reference levels, management target value of drinking water and tap water is 10 Bq/kg, and those of public water and underground water are 1 Bq/L. Measuring intervals varied from every hour to once a year, regularly or irregularly depending on the investigation. The main measuring items are air dose rate, gross ${\alpha}$, gross ${\beta}$, ${\gamma}$ radionuclide, Cs-134, Cs-137, Sr-89, Sr-90, I-131, and so on. In comparison, regulations about general public water in Korea need to be modified, while those about area near nuclear facility and drinking water are organized well. In future, therefore, domestic system would be expected to be modified with making reference to the guidelines like WHO's one. As good case of applying international guideline to domestic environment, Japanese system could be a reference when general standard of radioactivity in public water is made in Korea.

• Analytical Science and Technology
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• v.31 no.4
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• pp.149-160
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• 2018

A large number of functional living products are being produced for eco-friendly or health-promoting purposes. In the manufacturing process, such products could be adulterated with raw materials with high radioactivity, such as monazite and tourmaline. Thus, it is essential to manage raw materials and products closely related to the public living. For proper management, an accurate radioactivity data of the processed products are needed. Therefore, it is essential to develop a rapid and validated analytical method. In this study, the concentration of the radioactive $^{238}U$ and $^{232}Th$ in building materials (e.g., tile, cement, paint, wall paper, and gypsum board) and living products (e.g., health products, textiles, and minerals) were determined and compared by ED-XRF and ICP-MS. By comparing the results of both methods, we confirmed the applicability of the rapid screening and precise analysis of ED-XRF and ICP-MS. In addition, $^{238}U$ and $^{232}Th$ levels were relatively lower in building materials than in living products. Particularly, $^{232}Th$ content in 6 of 47 living products exceeded (maximum $8.2Bq{\cdot}g^{-1}$) the standard limit of $^{232}Th$ content in raw material ($1.0Bq{\cdot}g^{-1}$).

• The Korean Journal of Nuclear Medicine Technology
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• v.14 no.2
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• pp.133-137
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• 2010

Purpose: Breast cancer is known to be more vulnerable to bone metastasis and lymph node metastasis than other types of cancer, and nuclear examinations whole body bone scan and lymphoscintigraphy are performed commonly before and after breast cancer operation. In case whole body bone scan is performed on the day before lymphoscintigraphy, the radiopharmaceutical taken into and remaining in the bones provides anatomical information for tracking and locating sentinel lymph nodes. Thus, this study purposed to examine how much bone density affects in locating sentinel lymph nodes. Materials and Methods: The subjects of this study were 22 patients (average age $52{\pm}7.2$) who had whole body bone scan and lymphoscintigraphy over two days in our hospital during the period from January to December, 2009. In the blind test, 22 patients (average age $57{\pm}6.5$) who had lymphoscintigraphy using $^{57}Co$ flood phantom were used as a control group. In quantitative analysis, the relative ratio of the background to sentinel lymph nodes was measured by drawing ROIs on sentinel lymph nodes and the background, and in gross examination, each of a nuclear physician and a radiological technologist with five years' or longer field experience examined images through blind test in a five-point scale. Results: In the results of quantitative analysis, the relative ratio of the background to sentinel lymph nodes was 14.2:1 maximum and 8.5:1 ($SD{\pm}3.48$) on the average on the front, and 14.7:1 maximum and 8.5:1 ($SD{\pm}3.42$) on the average on the side. In the results of gross examination, when $^{57}Co$ flood phantom images were compared with images containing bones, the score was relative high as 3.86 ($SD{\pm}0.35$) point for $^{57}Co$ flood phantom images and 4.09 ($SD{\pm}0.42$) for bone images. Conclusion: When whole body bone scan was performed on the day before lymphoscintigraphy, the ratio of the background to sentinel lymph nodes was over 10:1, so there was no problem in locating lymph nodes. In addition, we expect to reduce examination procedures and improve the quality of images by indicating the location of sentinel lymph nodes using bone images as body contour without the use of a source.

• Journal of the Korean Society of Radiology
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• v.7 no.3
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• pp.213-219
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• 2013

Currently, about 35 cyclotrons have been operating in South Korea. Most of them are mainly used for the synthesis of radiopharmaceuticals such as $^{18}FDG$, which is a cancer tracer for nuclear medicine. Highly enriched $H_2{^{18}}O$ containing up to 98% of $^{18}O/O$ isotope ratio is used as the target for $^{18}F$ production. The price of the highly enriched $H_2{^{18}}O$ ranges 60~70 USD/g, and all of them have been imported from foreign country in spite of the very expensive price. The target (enriched $H_2{^{18}}O$) is non-radioactive before the proton beam irradiation. But, the post-irradiation target (used $H_2{^{18}}O$) must be managed following the National Radiation Safety Regulations, because it turns into radioactive by the radioactivation of the impurities within the target. Recently, nevertheless of the fast increasing amount of used $H_2{^{18}}O$ in accordance with the increasing number of nuclear medicine cases, any activation analysis on the used $H_2{^{18}}O$ have been conducted yet in Korea. In this research, activation analysis have been conducted to confirm the specific radioactivity(Bq/g) of each radioisotopes within the used $H_2{^{18}}O$. The analysis have been done on the 3 of 20g samples collected from the used $H_2{^{18}}O$ storages at different cyclotron centers. Based on the results, it was confirmed that the "used $H_2{^{18}}O$" contains gamma emitters such as $^{56}Co$, $^{57}Co$, $^{58}Co$, and $^{54}Mn$ as well as the considerable amount of beta emitter $^3H$. It was also confirmed that the only one sample contained over exemption level of gamma emitters while the specific activity of tritium was lower than the exemption level in all samples. The specific activity of radioisotopes were measured different levels in the samples depending on the elapsed time after irradiation. Further study on the activation of the "used $H_2{^{18}}O$" is definitely necessary, nevertheless the as-is results of this research must be useful in establishing a rational "used $H_2{^{18}}O$" management protocol.

• Journal of radiological science and technology
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• v.29 no.4
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• pp.249-255
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• 2006

Purpose: The diagnostic utility of fluorine-18 2-deoxy-D-glucose positron emission tomograhpy ($^{18}F-FDG $PET) for the non-invasive differentiation of focal lung lesions originated from cancer or inflammation disease by combined visual image interpretation and semi-quantitative uptake value analysis has been documented. In general, Standardized Uptake Value(SUV) is used to diagnose lung disease. But SUV does not contain dynamic information of lung tissue for the glucose. Therefore, this study was undertaken to hypothesis that analysis of dynamic kinetics of focal lung lesions base on $^{18}F-FDG$ PET may more accurately determine the lung disease. So we compared Time Activity Curve(TAC), Standardized Uptake Value-Dynamic Curve(SUV-DC) graph pattern with Glucose Metabolic Rate(MRGlu) from Patlak analysis. Methods: With lung disease, 17 patients were examined. They were injected with $^{18}F-FDG$ over 30-s into peripheral vein while acquisition of the serial transaxial tomographic images were started. For acquisition protocol, we used twelve 10-s, four 30-s, sixteen 60-s, five 300-s and one 900-s frame for 60 mins. Its images were analyzed by visual interpretation TAC, SUV-DC and a kinetic analysis(Patlak analysis). The latter was based on region of interest(ROIs) which were drawn with the lung disease shape. Each optimized patterns were compared with itself. Results: In TAC patterns, it hard to observe cancer type with inflammation disease in early pool blood area but over the time cancer type slope more remarkably increased than inflammation disease. SUV-DC was similar to TAC pattern. In the result of Patlak analysis, In time activity curve of aorta, even though inflammation disease showed higher blood activity than cancer, at first as time went by, blood activity of inflammation disease became the lowest. However, in time activity curve of tissue, cancer had the highest uptake and inflammation disease was in the middle. Conclusion: Through the examination, TAC and SUV-DC could approached the results that lung cancer type and inflammation disease type has it's own difference shape patterns. Also, it has outstanding differentiation between cancer type and inflammation in Patlak and MRGlu analysis. Through these analysis methods, it will helpful to separation lung disease.

• The Korean Journal of Nuclear Medicine
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• v.28 no.2
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• pp.186-191
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• 1994

Tc-99m MIBI, a lipophilic cation, was reported as a useful agent for localization of lung cancer. The effect of radiation therapy on the uptake of Tc-99m MIBI in lung cancer, however, was not well evaluated. The aim of the present study was to elucidate the usefulness of Tc-99m MIBI SPECT in the localization and the assessment of radiotherapy in non-small cell lung cancer. Twenty patients(19 males and 1 female, mean age 59, 16 squamous cell ca and 4 adenoca) were studied with Tc-99m MIBI SPECT before radiation therapy. Eleven patients(10 males and 1 female, mean age 59, 8 squamous cell ca and 3 adenoca) were repeated the study 1 month after the completion of radiation therapy(mean dose 6453cGy). All patients showed positive uptakes of Tc-99m MIBI in their tumors. One patient showed a hot uptake in atelectatic area. There was no difference of Tc-99m MIBI uptakes between squamous cell ca and adenoca either on planar or tomographic images. Tc-99m MIBI uptake ratios of squamous cell ca and adenoca were $1.50{\pm}0.16$ and $1.45{\pm}0.15$ on planar images, and $2.73{\pm}0.46$ and $2.54{\pm}0.37$ on tomographic images, respectively. The concordance between radiological change(chest x-ray and CT) and change of Tc-99m MIBI uptakes was 9/11 (81.8% ). In conclusion, Tc-99m MIBI SPECT was useful in the localization of tumor and the assessment of radiation therapy in non-small cell lung cancer.

• Economic and Environmental Geology
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• v.45 no.3
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• pp.277-294
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• 2012

The characteristics of temporal spacial radon variation in soil according to parent rock type and affecting factors were studied in Busan, Korea. The concentration of $^{222}Rn$ in soils and their parent elements ($^{226}Ra$,$^{228}Ra$, U and Th) in rocks and soils were measured at 24 sites in Busan area. The distribution and transportation behavior of these parent elements were analyzed and their correlations to radon concentration in soil were determined. Topographic effects were also evaluated. Two in-situ radon measurement (soil probe and buried tube) methods were applied to measure radon concentration in soil and their accuracies were evaluated. The spatial variation of radon in soil generally reflected U concentration in the parent rock. Average radon concentrations were higher in plutonic rocks than in volcanic rocks and were decreased in the order of felsic>intermediate>mafic rock. However, the radon concentrations were significantly varied in soils developed from same parent rocks due to the disequilibrium of U and $^{226}Ra$ between rock and soil. As results, the correlation of these element concentrations between rocks and soils was very low and radon concentrations in soils had highly co-related to the concentrations of these elements in soils. Th and $^{228}Ra$ show complex enrichment characteristics, differing significantly with U, in soils developed from same parent rock because the geochemical behavior of these elements during weathering and soil developing process was different with U. The radon concentrations in the same depth of soil in slope area were also different according to positions. The radon concentrations in soils developed from same parent rocks (19 sites at Pusan National University) varied 6.8~29.8Bq/L range because of small scale topographic variation. The opposite seasonal variation pattern of radon were observed according to soil properties. It was determined that buried tube method is more accurate method than soil probe method and was very advantageous application for the analysis for the characteristics of temporal spacial radon variation in soil.

• Journal of Radiation Protection and Research
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• v.36 no.2
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• pp.71-78
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• 2011

Yeong-Gwang N.P.P Private Environment Supervisory Organization analyzed over 3,000 samples including 10 marine and 24 land samples from the year 2,000 to 2009. According to the results of the analysis, artificial nuclides that resulted from the effect of Yeong-Gwang Nuclear Power Plant operations were not detected in most samples. However, from the rain and seawater samples, which were taken from inside the plants such as the intake, the discharge and the observatory, $^3H$ was detected although it was below the regulation level. The $^3H$ concentration detected in the rain taken from the observatory, by the yearly average criterion, was 30.5~40.0 $Bq{\cdot}L^{-1}$, which is around 20 times the $^3H$ concentration detected in the surroundings of the power plants, but it is 0.1% of the regulation level of 40,000 $Bq{\cdot}L^{-1}$. Also, $^3H$ concentration detected in the seawater taken from the intake and the discharge, by the yearly average criterion, was 2.75~17.8$Bq{\cdot}L^{-1}$, which means the concentration detected in the discharge is about 140~280% higher than that detected in the intake except the year 2006. Based on these results, it was determined that, although lower than the regulation level, the $^3H$ in gas and liquid form detected in the rain and seawater sampled from the observatory and the discharge was released into the environment from the power plants. Therefore, regular monitoring and analysis is required on the level of $^3H$ in the observatory and the discharge.

• Food Science and Preservation
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• v.14 no.4
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• pp.414-418
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• 2007

The physicochemical characteristics and sensory properties of Deodeok wine, formed by leaching of Deodeok at room temperature for 180 days, were investigated over the following range of Deodeok levels: 10, 15 and 20% (all w/v). The higher the level of Deodeok, the greater were the final values of total sugars, reducing sugars, total polyphenols, and crude saponins. The Hunter's b-value (yellowness) of Deodeok wine varied markedly with Deodeok levels, and yellowness was highest in Deodeok wine containing 20% (w/v) Deodeok. Non-volatile compounds, that form the basis of the liquor tax law, were 0.64, 1.38 and 2.11% (all w/v), respectively, at day 160. Of these values, that of 2.11% (w/v), the level of non-volatile compounds in Deodeok wine containing 20% (w/v) Deodeok, was in accord with the liquor tax law (that requires this figure to be 2.0%). Sensory evaluation showed that Deodeok wine containing 20% (w/v) Deodeok was superior to the other wines tested.