• The Korean Journal of Financial Studies
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• v.1 no.2
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• pp.257-280
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• 1994

합병의 절세효과는 배당소득의 자본이득화, 소유구조강화의 비용철강, 합병교부주식의 액면가액과시장가치의 차이에 의한 배당소득세의 회피 가능성 등으로 발생한다. 그러나 합병에 청산소득법인세, 사업년도법인세 및 증여세 등의 증세효과도 존재한다. 순절세효과는 당해 회사의 조세상 특성에 따라 달라진다. 합병회사가 피합병회사의 이월결손금과 조세공제.감면혜택을 승계받을 수 없다. 조세적 특성의 승계단절을 우회하기 위하여 신설합병보다는 흡수합병의 형태가, 순합병보다는 역합병의 방식이 선호된다. 합병에서 임의평가증(任意評價增)의 세금효과는 여러 가지 요소에 의하여 결정되는 데. 순절세효과가 양,수일 경우는 흔치 않을 것이다. 합병비율의 조절을 통하여 소유구조변경과 증여효과를 얻을 수 있다. 합병비율조절의 유인은 증여세, 청산법인세 및 배당소득세 등의 증세효과와 원천징수의무에 의하여 감소한다. 특히, 청산법인세와 배당소득세는 실행합병비율이 1:1이 되도록 하는 요인이다. 증여유인과 증세효과로 주주집단간의 이해관계대립이 초래될 수 있다 이해갈등의 예방장치 또는 조정제도의 효율성은 실행합병비율과 공정합병비율의 괴리를 축소하는 요인이 될 것이다.

• Korean journal of applied entomology
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• v.56 no.4
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• pp.345-350
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• 2017

Sunflower, selected as a trap plant that can be controlled by attracting Ricania spp. adults via attraction has the highest attractiveness during the preoviposition period. Considering the ecological characteristics of Ricania spp., adults are distinguished by the preoviposition and oviposition periods and the attractiveness of sunflower to Ricania spp. adults was 91.4~95.2% higher than that of blueberry during the preoviposition period. On August 20, when Ricania spp. adults entered the oviposition season, sunflower attractiveness was low at 9.8~11.6% owing to preference for tree species. Based on the result of the selection of systemic chemicals that could be used concomitantly with sunflower, all chemicals, except etofenprox, showed a high controlling effect of over 90%, and among them, dinotefuran showed the highest insecticidal rate of 95.8%. The systemic chemicals acetamiprid, dinotefuran, thiamethoxam, and imidacloprid persisted for 13 days (survey period). Therefore, the concomitant use of sunflower and systemic chemicals can reduce the density of Ricania spp. entering farmlands and their populations in surrounding habitats, which are expected to help in stabilizing the ecosystem.

• Korean journal of applied entomology
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• v.45 no.2 s.143
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• pp.169-172
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• 2006

Sex pheromone blends of large black chafer, Holotrichia parallela (Motschulasky), which consist of a major component L-isoleucine methyl ester (LIME) and a minor component (R)-(-)-linalool, showed different attractiveness depending on the mixing ratios of the two components in potato fields in South Korea. The best ratio for H. parallela attraction was 2.5:1 of LIME and (R)-(-)-linalool. The attraction ability of pheromone traps bated with 2.5:1 ratio did not drop up to 14m, but significantly decreased at 21m from H parallela release point. Korean population of H. parallela showed almost same periodical activity to sex pheromone with that reported in Japan, which showing a circabidian periodicity of 48h cycle.

• Korean Journal of Organic Agriculture
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• v.21 no.4
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• pp.685-699
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• 2013

This study was evaluated the effect of attractant or repellent plants for establishing push-pull strategy for insect pest management of organic Chinese cabbage cultivation. The attractant or repellent effect of Ten plants, marigold, rye, Chinese chive, lettuce, chicory, Nongwoo-chicory, crown daisy, Treviso, green leaf mustard, and red leaf mustard were evaluated against diamondback moth, striped flea beetle, aphids, brown-winged stink bug and cabbage stink bug in organic Chinese cabbage field in Seosan in 2012. Of the ten repellent or attractant plants, rye and chicory attracted significantly brown-winged stink bug and cabbage stink bug, respectively. Aphids ate attracted significantly to the rye rather than the other plants. Leaf mustard was attracted cabbage stink bug and brown-winged stink bug in order. Cabbage stink bug was attracted by only a combination of lettuce and Chinese chive. Diamondback moth, striped flea beetle, aphid, brown-winged stink bug and cabbage stink bug were significantly repelled by single or combined cultivation of crown daisies, Treviso, and leaf mustard in organic Chinese cabbage cultivation. The results above-mentioned indicate that selected insect-attractant and -repellent plants can be used as tools for integrated pest managements of Chinese cabbage.

• Korean journal of applied entomology
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• v.62 no.4
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• pp.245-253
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• 2023

A control technique using mass-trapping was developed against thrips infesting hot peppers cultivating in greenhouses. It was essential to develop effective lure(s) attracting thrips for the control technique. Especially, mass-trapping using aggregation pheromone (AP) of the thrips was not much effective in open field cultivating hot peppers. This study aimed to develop a new lure to enhance the attractiveness of AP-based mass-trapping. In addition, this study was designed to investigate the decrease of attractiveness of the AP-based mass-trapping in the open field conditions. Methyl isonicotinate (MIN) as a new lure was assessed by the laboratory olfactometry and showed its attractiveness to thrips and its mixture effect with AP to attract the thrips. These results led us to test the AP+MIN mixture in the open field conditions cultivating hot peppers. The mixture significantly enhanced the mass-trapping efficacy in the open field conditions. Especially, the significant increase of the captured numbers was found in the western flower thrips, Frankliniella occidentalis. Furthermore, the increase of the AP concentration in the mass-trapping significantly increased the captured numbers in F. occidentalis and other thrips occurring in the hot pepper field. This study demonstrated the difference in the AP-based mass-trapping efficacy of the thrips between greenhouse and open field conditions. It also showed the increase of mass-trapping efficacy by increasing AP concentration in the trap. Especially, this study proposes a high efficient mass-trapping technology by the addition of MIN to AP especially against F. occidentalis.

• Research in Plant Disease
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• v.16 no.1
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• pp.106-108
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• 2010

This survey was conducted to investigate effect of covering with polyvinyl ($120{\times}90cm$) on incidence of Phytophthora blight and anthracnose and growth. Early growth of pepper plant was superior when was covered with polyvinyl after planting. Incidence of anthracnose and Phytophthora blight was lower 26.9% and 60.3% in covering system than those in conventional culture system, respectively. A yield of dried red pepper was more 48.5% in cultured with covering system than that in conventional culture system.

• Journal of Applied Biological Chemistry
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• v.55 no.4
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• pp.273-275
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• 2012

The attraction effects of light emitting diode (LED) trap to Spodoptera exigua adults were evaluated in greenhouse and compared with those of no light trap and black-light trap, which is typical used in commercial trap. 7 days later, white LED trap ($83.0{\pm}0.7$) was 2.4 times more attractive than black-light trap ($34.0{\pm}2.6$), whereas the no light trap was little attractive to S. exigua. These results suggest that white LED traps could be used for environmental insect control.

• KDI Journal of Economic Policy
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• v.6 no.2
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• pp.206-216
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• 1984

• KDI Journal of Economic Policy
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• v.7 no.4
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• pp.2-13
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• 1985

• Korean journal of applied entomology
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• v.53 no.3
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• pp.239-246
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• 2014

Two congener species of Grapholita molesta and G. dimorpha have similar host ranges and adult occurrence patterns. In addition, the two species commonly use cis-8-dodecenyl acetate (Z8-12:Ac) and trans-8-dodecenyl acetate (E8-12:Ac) as their major sex pheromone components. The commercial lures made of the two components, therefore, suffer a mixed attraction of these two species. This study was conducted to assess any effect of their known minor sex pheromone components to reduce the mixed attraction. When cis-8-tetradecenyl acetate (Z8-14:Ac) was added to the commercial sex pheromone consisting of Z8-12:Ac/E8-12:Ac = 85/15, the attraction to G. dimorpha was not affected, but its attraction to G. molesta was significantly reduced. However, the addition of either dodecanyl acetate (12:Ac) or tetradedecanyl acetate (14:Ac) did not influence on the attraction of both species to the commercial lure. The addition of E8-14:Ac to 3-component sex pheromone, Z8-12:Ac/E8-12:Ac/Z8-14:Ac = 85/15/10, the attraction to G. dimorpha was rather significantly suppressed. From these results, the 3-component sex pheromone, Z8-12:Ac/E8-12:Ac/Z8-14:Ac = 85/15/10 was suggested as an improved composition of sex pheromone lure for G. dimorpha.