• Management & Information Systems Review
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• 제38권4호
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Korean Journal of Microbiology
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• 제39권3호
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• pp.166-174
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• 2003

Microcystin produced by cyanobacteria in surface waters, such as eutrophic lake and river, is a kind of serious environmental problems due to its toxicity to human and wild animals. Microcystin is synthesized nonribosomally by the large modular multi-functional enzyme complex known as microcystin synthetase encoded by the mcy gene cluster. Amplification of mcy genes by PCR from cultures and environmental samples is a simple and efficient method to detect the toxigenic Microcystis. In order to evaluate primers designed to detect toxic microcystin-producing strains, 17 cyanobacterial strains and 20 environmental samples were examined by PCR with 7 pairs of primers. Some microcystin-producing cyanobacteria were not detected with FAA-RAA, TOX4F-TOX4R and FP-RP primers. The fragment of unexpected size was amplified with NSZW2-NSZW1 primers in Microcystis strains isolated from the lakes in Korea. TOX1P-TOX1F primers failed in amplification of toxin-producing strains. Only MSF-MSR and TOX2P- TOX2F primers amplified the fragments of mcy genes from 11 strains of microcystin-producing Microcystis. The water samples taken from 20 lakes in Korea were analyzed by PCR using each of the primers. In all the water samples, cyanobacteria capable of producing microcystin were detected by the PCR with TOX2P-TOX2F primers. These results indicate that TOX2P-TOX2F primers are better than the other primers for detection of microcystin-producing Microcystis strains in Korea. The nucleotide sequences of mcy gene in Microcystis aeruginosa NIER10010 suggest genetic diversity of Korean isolates.

• Applied Biological Chemistry
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• 제28권2호
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• pp.68-75
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• 1985

Laboratory experiments were conducted to investigate the effect of compost and humic acid treatment on adsorption of Cd, Zn, and Cu in soils. Three soils differing in physical and chemical properties used in this experiments were Bonyrang (Typic Udifluvents) SL, Gangseo (Aquatic Eutrochrepts) L, and Gyorae (Typic Distrandepts) SiL. Adsorption of Cd, Zn, ana Cu on the soils followed Langmuir isotherm up to 75 ppm of initial concentration. The adsorption maxima of Cd, Zn, and Cu for the Bonryang soil, the lowest in pH, organic matter content, and CEC, were the lowest of the three soils. Although the Gyorae soil derived from volcanic ash was the highest in organic matter content and CEC, the adsorption maxima of heavy metals for the Gyorae soil were lower than those for the Gangseo soil of which organic content and CEC were intermidiate. The adsorption maxima/CEC ratios for the Bonryang, the Gangseo, the Gyorae soils were found to be in the range of $23{\sim}27%,\;28{\sim}57%$, and $11{\sim}14%$ respectively The bonding energy constants of Cd, Zn, and Cu for the soils were in the order of Gangseo>Bonryang>Gyorae soils. The adsorption maxima of Cd, Zu, and Cu for the Bonryang soil increased with compost treatment by $100{\sim}210%,\;90{\sim}230%$, and $130{\sim}290%$ respectively, while little difference was observed when the soil was treated with humic acid Bonding energy constants of Cd, Zn, and Cu for the Bonryang soil increased significantly with compost treatment, and showed insignificant correlation with humic acid treatment.

• Applied Biological Chemistry
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• 제28권2호
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• pp.76-81
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• 1985

Miscible displacement techniques were used to investigate the influence of the organic matter treatment on the mobility of Cd, Zn, and Cu through soil columns. The heavy metals moved most readily through the Bonryang soil (Typic Udifluvents) of relatively low in CEC, pH, and organic matter content. Most parts of Cd and Zn eluted within 7 pore volumes, but Cu eluted between 5 and 15 pore volumes. Although the Gangseo soil (Aquatic Eutrochrepts) had lower in CEC and organic matter content than the Gyorae soil (Typic Distrandepts), the heavy metals moved faster through the Gyorae soil than through the Gangseo soil. Cu eluted more slowly and in smaller quantities than Cd and Zn from the Bonryang soil, but did not eluted from the Gangseo and the Gyorae soils at all during the experimental period. The motility of the heavy metals from the Bonryang and the Gangseo soils was in the order of Cd>Zn>Cu, but that of the Gyorae soil was in the order of Zn>Cd>Cu. Cd and Zn eluted after 5 and 20 pore volumes respectively, from the Bonryang soil treated with 3% compost but Cu did not elute even after 30 pore volumes were collected. By 7% compost treatment only small amountssof Cd eluted after 20 pore volumes. The liming of the Bonryang soil retarded the mobility of Cd, Zn, and Cu. Humic acid treatment did not reduce the motility of the Cd and Zn to the extent observed in the Bonryang soil with compost, but reduced a little motility of Cu.

• Korean Journal of Food Science and Technology
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• 제44권4호
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• pp.467-471
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• 2012

This study was conducted to evaluate the bactericidal activity of weakly alkalic electrolyzed water (WEW) against Salmonella Typhimurium and Staphylococcus aureus on perilla leaves. The influences of organic matter, inform of bovine serum, and the ratio of WEW to perilla leaves on bactericidal activity of WEW were also examined. Treatment of these organisms with 25, 50, 75, and 100 ppm WEW was performed for 1 min, 3 min and 5 min, respectively. Higher bactericidal activity was observed after a treatment with 100 ppm WEW compared to a treatment with 25 ppm WEW by 0.7 $log_{10}CFU/g$. The bactericidal activity of WEW also decreased with increasing bovine serum concentration. At the ratio of 10:1 (WEW: perilla leave), levels of Salmonella Typhimurium and Staphylococcus aureus were only reduced by 0.57 and 0.79 $log_{10}CFU/g$, respectively. It is suggested that the removal of organic debris prior to application of sanitizers and treatment above the ratio of 25:1 (WEW: perilla leave) is needed in order to improve WEW activity.

• Korean Journal of Soil Science and Fertilizer
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• 제6권2호
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• pp.107-113
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• 1973

A pot experiment on paddy rice was carried out to investigate the effect of temperature after heading with application of phosphate, potash and silica on the yield and nutrient uptake. The results obtained are as follows: 1. The Grain yield was greatly affected by temperature during ripening. The yield at $20^{\circ}C$ and at $15^{\circ}C$ decreased to 62.3% and to 37.2% of that at $25^{\circ}C$ respectively. However, the application of phosphate, potash and silica at transplanting increased the grain yield even at low temperature of $15^{\circ}C$. 2. Percentage of ripened grain and weight of 1,000 grains decreased with decreasing temperature but they were increased by the application of phosphate, potash and silica at the low temperature of $15^{\circ}C$. 3. The grain filling rate was fast in the early stage of ripening at high temperature while it was fast in the later stage at low temperature. Low temperature damage was severe in the early stage of ripening. 4. Accumulation of carbohydrate in the grain was small at low temperature of $15^{\circ}C$ and the application of phosphate, potash and silica was effective to increase carbohydrate content in the grain at low temperature. 5. The content of T-N and $P_2O_5$ in straw grown at low temperature were high whereaas those of $K_2O$ and $SiO_2$ were low which were increased by the application of potash and silica. 6. There was a positive correlation between the grain yield and rate of ripening, 1,000 grain weight, contents of $K_2O$ and $SiO_2$, $K_2O/N$ and $SiO_2/N$ ratio, but a negative correlation between grain yield and contents of T-N and $P_2O_5$ in the straw at harvesting stage. 7. Ripening rate and weight of 1,000 grains showed a significant positive correlation with $K_2O$, $SiO_2$, $K_2O/N$ and $SiO_2/N$ ratio in the straw. Further, there was a negative correlation between ripening rate and the contents of T-N and $P_2O_5$ but a positive correlation between weight of 1,000 grains and these elements.

• The Journal of Korean Society for Radiation Therapy
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• 제30권1_2호
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• pp.73-81
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• 2018

Purpose : The aims of this study were to compare and assess the effectiveness of Volumetric Modulated Arc Therapy(VMAT) using jaw tracking(JT) and fixed jaw(FJ) in radiation therapy of multiple brain metastasis. Methode and material : Among the patients with Multiple Brain Metastasis treated with jaw tracking, 10 patients with more than 6 tumors and with the size of radiation field $14{\times}14cm^2$ or more were included. Each Treatment plans with jaw tracking(JT) and fixed jaw(FJ) was established with Eclipse (Ver. 13.6 Varian, USA). Gamma Index (3 mm, 3 % confidence interval - 95 %) and maximum dose difference were measured with an electronic portal imaging device(EPID). The $D_{max}$ and $D_{mean}$ of Organ At Risk(OAR) were assessed and compared, and the Conformity Index(CI) and Homogeneity Index(HI) were evaluated. Result : Evaluating jaw tracking(JT) and fixed jaw(FJ) outcomes, in all cases, Gamma Index met the permissible standard of 3 mm, 3 % confidence intervals of 95 %. The maximum dose difference value from the areas with leaf end transmission was measured at a maximum of 98.4 % and an average of 43.6 % in clockwise(CW), and 67.9 % and 41.0 % for each in Counter-Clockwise(CCW). With jaw tracking, the maximum value of $D_{max}$ for each normal organ in OAR decreased in 15.36 %~74.59 % with the average value decreasing in 2.84 %~39.80 %. The maximum value of $D_{mean}$ in OAR decreased in 27.90 %~65.23 %, with the average value decreasing in 7.70 %~41.71 %. No change has been found in Conformity Index and Homogeneity Index values. Conclusion : When Jaw tracking is used in treating patients with multiple brain metastasis with VMAT, the unnecessary exposure due to leakage and transmission of radiation in unspecified areas was reduced, without affecting the dose distribution of the planning target volume(PTV), and the availability of radiation therapy with lower doses in normal organs is expected.

• Journal of Soil and Groundwater Environment
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• 제21권1호
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• pp.49-60
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• 2016

Distribution and behavior of baseline soil CO₂ were investigated in a candidate geologic CO₂ storage site in Pohang, with measuring CO₂ concentrations and carbon isotopes in the vadose zone as well as CO₂ fluxes and concentrations through ground surface. This investigation aimed to assess the baseline CO₂ levels and to build the CO₂ monitoring system before injecting CO₂. The gas in the vadose zone was collected using a peristaltic pump from the depth of 60 cm below ground surface, and stored at gas bags. Then the gas components (CO₂, O₂, N₂, CH₄) and δ¹³C_CO2 were analyzed using GC and CRDS (cavity ringdown spectroscopy) respectively in laboratory. CO₂ fluxes and CO₂ concentrations through ground surface were measured using Li-COR in field. In result, the median of the CO₂ concentrations in the vadose zone was about 3,000 ppm, and the δ¹³C_CO2 were in the wide range between −36.9‰ and −10.6‰. The results imply that the fate of CO₂ in the vadose zone was affected by soil property and vegetations. CO₂ in sandy or loamy soils originated from the respiration of microorganisms and the decomposition of C₃ plants. In gravel areas, the CO₂ concentrations decreased while the δ¹³C_CO2 increased because of the mixing with the atmospheric gas. In addition, the relation between O₂ and CO₂, N₂, and the relation between N₂/O₂ and CO₂ implied that the gases in the vadose zone dissolved in the infiltrating precipitation or the soil moisture. The median CO₂ flux through ground surface was 2.9 g/m²/d which is lower than the reported soil CO₂ fluxes in areas with temperate climates. CO₂ fluxes measured in sandy and loamy soil areas were higher (median 5.2 g/m²/d) than those in gravel areas (2.6 g/m²/d). The relationships between CO₂ fluxes and concentrations suggested that the transport of CO₂ from the vadose zone to ground surface was dominated by diffusion in the study area. In gravel areas, the mixing with atmospheric gases was significant. Based on this study result, a soil monitoring procedure has been established for a candidate geologic CO₂ storage site. Also, this study result provides ideas for innovating soil monitoring technologies.

• Korean Journal of Soil Science and Fertilizer
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• 제9권1호
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• pp.1-8
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• 1976

1. Under an asumption that Ficks diffusion equation could be applicable in soil systems, the diffusivities of NaCl in several flooded soil systems were measured to range from $0.4{\times}10^{-5}cm^2sec^{-1}$ to $0.83{\times}10^{-5}cm^2sec^{-1}$ 2. It was discussed that, when a polder soil with a uniform initial salt content through the profile is desalinated only by diffusion to flooding water, the salt content in profile is a function of soil depth, diffusion time, and diffusivity as following $$C=C^{\circ}erf\frac{x}{\sqrt[2]{Dt}}$$ 3. On the basis of Kirkham, et al's integration of complementary erra function, the speed of desalting was discussed to be inversely proportional to the square root of time as following $$dq/dt=C^{\circ}{\sqrt{D/{\pi}t}}$$ 4. It was estimated enough to exchange the flooding water once or twice, even when desalination of polder soil is carried out only by diffusion, if the desalination begins in June, the used flooding water is fresh water, and flooding depth is 10cm. 5. Desalination of polder soil by diffusion requires 2 month for good standing of planted rice.

• Korean Journal of Ecology and Environment
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• 제51권4호
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• pp.287-298
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• 2018

The zooplankton community and environmental factor were investigated on a weekly basis from March to November 2015 in Lake Paldang, Korea. The seasonal succession of zooplankton community structure was influenced by hydraulic and hydrological factors such as inflow, outflow and rainfall. However, the hydraulic retention time in 2015 (16.3 day) was affected by the periods of water shortage that had continued since 2014 and increased substantially compared to 2013 (7.3 day). Therefore, the inflow and outflow discharge were decreased, and the water quality (COD, BOD, TOC, TP, Chl-a) of Lake Paldang (St.1) was the same characteristics as the river type Bukhan river (St.3), compared with the lake type Namhan river (St.2) and Gyeongan stream (St.4). Zooplankton community dominated by rotifers (Keratella cochlearis, Synchaeta oblonga) in spring (March to May). However, Copepod (Nauplius) and Cladoceran (Bosmina longirostris) dominated in St.4. In summer (June to August), there was a few strong rainfall event and the highest number of individuals dominated by Keratella cochlearis (Rotifera) and Difflugia corona (Protozoa) were shown during the study period. In autumn (October to November), the water temperature was decreased with decrease in the total number of individuals showing Nauplius (Copepoda) as the dominant species. As a result of the statistical analysis about zooplankton variation in environmental factors, the continuous periods of water shortage increased the hydraulic retention time and showed different characteristic for each site. St.1, St.3 and St.2, St.4 are shown in the same group (p<0.05), showing the each characteristics of river type and lake type. Therefore, the water quality of catchment area and distribution of zooplankton community would be attributed to hydraulic and hydrological factors.