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Study on equity of taxation for non-residential property by analysis of actual transaction price (실거래가격 분석을 통한 비주거용 부동산의 과세형평성 연구)

  • Kim, Hyoung June
    • Journal of the Korean Data and Information Science Society
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    • v.27 no.3
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    • pp.639-651
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    • 2016
  • "Law on price announcement for real estate" which was revised as of Jan. 19, 2016 (will be enforced as of Sep. 1, 2016) decided the introduction of 'Price announcement system for non-residential property' for the first time. However, its introduction seems to be delayed based on two reasons. Firstly the methodology for introduction of non-property system is not definitized, despite many problems were brought up for current tax base of non-residential property. In addition, changes in tax base will place a burden on the government. In this regard, this study analyzed actual transaction price data throughout one year to analyze equity of taxation for non-residential property and to find major factor which affects on the tax base, in relation with the change of current public announcement system to actual transaction based system. And this is the first study that applied actual transaction price to non-residential property.

Morphological Characteristics of Leaves, Trichomes and acorns in artificial hybrids of Quercus aliena ${\times}$ Q. mongolica var. crispula and Q. serrata ${\times}$ Q. mongolica var. crispula hybrids

  • Lee, Jeong-Ho;Kang, Kyu-Suk
    • Korean Journal of Plant Resources
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    • v.22 no.3
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    • pp.266-272
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    • 2009
  • Morphological characteristics of leaves, trichomes and acorns were investigated in 6-year-old artificial hybrids of Q. aliena ${\times}$ Q. mongolica var. crispula and Q. serrata ${\times}$ Q. mongolica var. crispula. Leaf shapes of Q. aliena ${\times}$ Q. mongolica var. crispula $F_{1}$ were obovate and resembled to that of Q. aliena. But several characters including the size of leaf and petiole and the shape of leaf base resembled to those of Q. mongolica var. crispula. In F1 hybrids, small stellate hairs distributed sparsely on the abaxial surface and their lay length was intermediate between both parents. There were no big differences on characters of nuts and cupules between both parents and $F_{1}$ hybrids. Leaf shapes of Q. serrata ${\times}$ Q. mongolica var. crispula $F_{1}$ were obovate-elliptic, and the leaf shape and leaf base and the length of petiole resembled to those of Q. mongolica var. crispula, but leaf size and serration resembled to those of Q. serrata. The number of serration in a leaf was intermediate between both parents. Small stellate hairs distributed sparsely and large single hairs were mixed on the reverse side of leaves. there were no big differences on the number and size of stellate hairs between $F_{1}$ hybrid and Q. serrata. It is able to distinguish $F_{1}$ hybrids from both parents by the size leaf size and shapes, leaf base and serration, petiole length and trichome type in the leaf.

Improvement of the Performance Based Seismic Design Method of Cable Supported Bridges with Resilient-Friction Base Isolation Systems (I- Analysis of Field Testing of Cable Supported Bridge) (마찰복원형 지진격리장치가 설치된 케이블교량의 성능 기반 내진설계법 개선(I-실 교량 실험 결과 분석))

  • Gil, Heungbae;Park, Sun Kyu;Han, Kyoung Bong;Yoon, Wan Seok
    • Journal of the Earthquake Engineering Society of Korea
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    • v.24 no.4
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    • pp.157-167
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    • 2020
  • In this study, a field bridge test was conducted to find the dynamic properties of cable supported bridges with resilient-friction base isolation systems (R-FBI). Various ambient vibration tests were performed to estimate dynamic properties of a test bridge using trucks in a non-transportation state before opening of the bridge and by ordinary traffic loadings about one year later after opening of the bridge. The dynamic properties found from the results of the tests were compared with an analysis model. From the result of the ambient vibration tests of the cable supported bridge with R-FBI, it was confirmed that the dynamic properties were sensitive to the stiffness of the R-FBI in the bridge, and the seismic analysis model of the test bridge using the effective stiffness of the R-FBI was insufficient for reflecting the dynamic behavior of the bridge. In the case of cable supported bridges, the seismic design must follow the "Korean Highway Bridge Design Code (Limit State Design) for Cable supported bridges." Therefore, in order to reflect the actual behavior characteristics of the R-FBI installed on cable-supported bridges, an improved seismic design procedure should be proposed.

Investigation of the prevalence and main features of skull-base anomalies and characteristics of the sphenoid sinus using cone-beam computed tomography

  • Akbulut, Aslihan;Demirel, Oguzhan;Orhan, Kaan
    • Journal of the Korean Association of Oral and Maxillofacial Surgeons
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    • v.48 no.4
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    • pp.207-218
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    • 2022
  • Objectives: This study aimed to define the prevalence and characteristics of skull base anomalies and the features of sphenoid sinus pneumatization (SSP). Materials and Methods: Five hundred cone-beam computed tomography scans were evaluated retrospectively for the presence of fossa navicularis magna (FNM), canalis basilaris medianus (CBM), sphenoid emissary foramen (SEF), and/or Onodi cells (OC). Patterns of the SSP and sphenoid sinus mucosa dimensions (SSMD) were also recorded. Results: The prevalence of FNM, CBM, SEF, and OC was 26.0%, 22.4%, 47.4%, and 18.4%, respectively. Two hundred sixty-two (52.4%) sellar-type SSP were defined, followed by post-sellar 191 (38.2%), pre-sellar 31 (6.2%), and conchal 16 (3.2%) types. The frequency of SSMD less than 1 mm, 1-3 mm, and greater than 3 mm was 40.6%, 38.4%, and 21.0%, respectively. An SEF was detected more frequently in females, while SSMD greater than 3 mm was more frequent in males. An FNM was more prevalent in the 18-29 and 30-39 age groups and SEF was significantly less frequent in patients over 60 years of age compared to other age groups. A sinus mucosa larger than 3 mm was more common in the younger than 18 year group. The frequency of post-sellar-type pneumatization was lower in patients younger than 18 years. Conclusion: Skull-base anomalies are common and may be detected incidentally during imaging procedures. The sphenoid sinus, its variations, and pneumatization patterns should also be taken into consideration in imaging procedures performed for various purposes.

Relationships of Growth Characteristics Between Adult Trees and Their Seedlings in Open-Pollinated Pinus densiflora Families (소나무 풍매차대 가계의 유묘 생장특성과 성목 생장과의 관계)

  • Lee, Wi-Young;Park, Eung-Jun;Cheon, Byoung-Hwan;Han, Sang-Urk
    • Korean Journal of Breeding Science
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    • v.43 no.4
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    • pp.330-336
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    • 2011
  • A comparative study was conducted on genetic correlation between 12 open-pollinated families (32-year-old) and their one-year-old seedlings for early selection on the fast-growing trait in Pinus densiflora S. et Z.. Those twelve families were divided into three groups such as superior, intermediate, and inferior, on the base of the growth indexes of 32-year-old P. densiflora. The growth performance of the 32-year-old P. densiflora showed significant correlation with the growth traits of their one-year-old seedlings. Dry weights of the seedlings had significant correlation (P < 0.01) with the growth index of the adult plants and its $R^2$ value was 0.597, suggesting that 59.7% of the families could be selected by using dry weights of one-year-old seedlings. Furthermore, the growth rates of seedling heights for superior, intermediate, and inferior groups were 4.568, 3.773, and 3.535, respectively, resulting that seedlings of the superior group grew approximately 1.3-fold faster than those of the inferior group. Therefore, we concluded that two growth traits of one-year-old seedlings dry weight and growth rate were suppose to the early selection factors for the fast-growing trait for P. densiflora.

Surgical Experience of Infratentorial Meningiomas : Clinical Series at a Single Institution during the 20-Year Period

  • Jung, Min-Ho;Moon, Kyung-Sub;Lee, Kyung-Hwa;Jang, Woo-Youl;Jung, Tae-Young;Jung, Shin
    • Journal of Korean Neurosurgical Society
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    • v.55 no.6
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    • pp.321-330
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    • 2014
  • Objective : Based on surgical outcomes of patients with infratentorial meningiomas surgically treated at our institution, we analyzed the predictors for surgical resection, recurrence, complication, and survival. Methods : Of surgically treated 782 patients with intracranial meningioma, 158 (20.2%) consecutive cases of infratentorial location operated on between April 1993 and May 2013 at out institute were reviewed retrospectively. The patients had a median age of 57.1 years (range, 16-77 years), a female predominance of 79.7%, and a mean follow-up duration of 48.4 months (range, 0.8-242.2 months). Results : Gross total resection (Simpson's grade I & II) was achieved in 81.6% (129/158) of patients. Non-skull base location was an independent factor for complete resection. The recurrence rate was 13.3% (21/158) and the 5-, 10-, and 15-year recurrence rates were 8.2%, 12.0%, and 13.3%, respectively. Benign pathology, postoperative KPS over than 90, low peritumoral edema, and complete resection were significantly associated with longer recurrence-free survival rate. The 5-, 10-, and 15-year survival rates were 96.2%, 94.9%, and 94.9%, respectively. Benign pathology, postoperative KPS over than 90 and complete resection were significantly associated with a longer survival rate. The permanent complication rate was 13% (21/158). Skull base location and postoperative KPS less than 90 were independent factors for the occurrence of permanent complication. Conclusion : Our experience shows that infratentorial meningiomas represent a continuing challenge for contemporary neurosurgeons. Various factors are related with resection degree, complications, recurrence and survival.

Trends in Incidence of Hepatocellular Carcinoma, 1990 - 2009, Khon Kaen, Thailand

  • Wiangnon, Surapon;Kamsa-Ard, Supot;Suwanrungruang, Krittika;Promthet, Supannee;Kamsa-Ard, Siriporn;Mahaweerawat, Suwannee;Khuntikeo, Narong
    • Asian Pacific Journal of Cancer Prevention
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    • v.13 no.3
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    • pp.1065-1068
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    • 2012
  • Background: Liver cancer is the most frequent cancer among Thais especially people in northeastern Thailand, but there has as yet been no assessment of trend. The data of all cancers in Khon Kaen can be retrieved from data base of the Khon Kaen Cancer Registry (KKCR) which was established in 1984. Objective: To assess the incidence trend of hepatocellular carcinoma in Khon Kaen, Thailand, between 1990 and 2009. Methods: Population-based cases of liver cancer registered between 1985 and 2009 were retrieved from the KKCR data base and cases with diagnosis of hepatocellular carcinoma (HCC) with the coding C22.0 according to ICD-O were selected. Incidence trends were calculated using the Jointpoint analysis. Results: There were 7,859 cases of HCC during the study period. Males were affected two times more frequently than females. The most common age group of cases was 50 and 69 years (60.3%). Most patients were diagnosed based on radiology imaging (40.6%) while the morphology verification was 7%. The age-standardized rates (ASR) were 13.1 to 49.8 per 100,000 among males and 4.8 to 38.4 per 100,000 among females depending on year of diagnosis since 1985. Remarkably, the ASRs were clearly low during first few years of starting the registration. The overall ASRs of HCC were 30.3 per 100,000 in males (95% CI: 25.9 to 34.6) and 13.1 per 100,000 (95% CI: 10.4 to 15.8) in females. During 1990-2009, the trends in incidences have been decreasing significantly with the annual percent change (APC) of 6.2% per year (95% CI: -7.6 to -4.8) in males and by 6.5% per year in females (95% CI: -8.4 to -4.9). Conclusions: The incidence trends have been decreasing in both sexes. The recent decline in incidence may represent a falling risk.

Disturbances of maxillofacial and dental development after cancer therapy: Case reports (항암치료 후 악골 및 치아의 발육 장애: 증례보고)

  • Kim, Hyo-Jung;Kim, Chong-Chul
    • The Journal of Korea Assosiation for Disability and Oral Health
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    • v.6 no.2
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    • pp.112-115
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    • 2010
  • Chemotherapy and radiotherapy proved conservative and effective in treating tumors. However, both the cancer therapies will also have aberrant effects on developing maxillofacial and dental organs of children. The purpose of this report is to describe the clinical cases of Disturbances of maxillofacial and dental development after Cancer therapy. The first case reported a 7-year-old female patient diagnosed at age 2 years with bilateral retinoblastoma, receiving chemotherapy and radiotherapy. She had agenesis of premolar, microdontia, short tapered teeth in lower anterior area and generalized root stunting. The second case presented a 12-year-old female patient treated with chemotherapy and radiotherapy for neuroblastoma in her early childhood. She presented with a class III malocclusion on a skeletal III base due to maxillary retrognathism. Contemporay oncology had improved survival of children with malignant disease. It will be needed prevention of these side effect after cancer therapy to improve the quality of life.

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The impact of radiotherapy on clinical outcomes in parameningeal rhabdomyosarcoma

  • Choi, Yunseon;Lim, Do Hoon
    • Radiation Oncology Journal
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    • v.34 no.4
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    • pp.290-296
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    • 2016
  • Purpose: Radiotherapy (RT) is considered a mainstay of treatment in parameningeal rhabdomyosarcoma (PM-RMS). We aim to determine the treatment outcomes and prognostic factors for PM-RMS patients who treated with RT. In addition, we tried to evaluate the adequate dose and timing of RT. Materials and Methods: Twenty-two patients with PM-RMS from 1995 to 2013 were evaluated. Seven patients had intracranial extension (ICE) and 17 patients had skull base bony erosion (SBBE). Five patients showed distant metastases at the time of diagnosis. All patients underwent chemotherapy and RT. The median radiation dose was 50.4 Gy (range, 40.0 to 56.0 Gy). Results: The median follow-up was 28.7 months. Twelve patients (54.5%) experienced failure after treatment; 4 local, 2 regional, and 6 distant failures. The 5-year local control (LC) and overall survival (OS) were 77.7% and 38.5%, respectively. The 5-year OS rate was 50.8% for patients without distant metastases and 0% for patients with metastases (p < 0.001). Radiation dose (<50 Gy vs. ${\geq}50Gy$) did not compromise the LC (p = 0.645). However, LC was affected by ICE (p = 0.031). Delayed administration (>22 weeks) of RT was related to a higher rate of local failure (40.0%). Conclusion: RT resulted in a higher rate of local control in PM-RMS. However, it was not extended to survival outcome. A more effective treatment for PM-RMS is warranted.

Eco-Efficiency Assessment of the Recycling Process in Resources Recycling Center (자원재활용센터의 재활용 공정에 대한 생태효율성 평가)

  • KIM, Tae-Seok;KIM, Dong-Gyue;CHUNG, Yong-Hyun
    • Journal of Fisheries and Marine Sciences Education
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    • v.27 no.6
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    • pp.1812-1821
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    • 2015
  • In this study, we evaluate the eco-efficiency for recycling processes of Busan Resources Recycling Center for each year from 2010-2012. It analyze the impact of global warming on the power consumption by Life Cycle Assessment. Also calculate the economic value by net profit components those are sales amount and electric charge in accordance with the process operation. On the basis of these results, each of the eco-efficiency Factor analysis and dynamics analysis of 2011 and 2012 as the base year to 2010 are performed. As a result, the impact of global warming in all the recycling processes is increased by increasing power consumption 2010-2012. But net profit is decreased. In addition, the eco-efficiency of all the recycling processes is decreased and analysis result of the eco-efficiency trends is located on the Fully non Eco-efficiency (--) level. Therefore, all the recycling processes are necessary improvement for power consumption reducing and net profit increasing to further the environmental and economically sustainable direction.