• Title/Summary/Keyword: Environmental design

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A Study on Public Interest-based Technology Valuation Models in Water Resources Field (수자원 분야 공익형 기술가치평가 시스템에 대한 연구)

  • Ryu, Seung-Mi;Sung, Tae-Eung
    • Journal of Intelligence and Information Systems
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    • v.24 no.3
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    • pp.177-198
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    • 2018
  • Recently, as economic property it has become necessary to acquire and utilize the framework for water resource measurement and performance management as the property of water resources changes to hold "public property". To date, the evaluation of water technology has been carried out by feasibility study analysis or technology assessment based on net present value (NPV) or benefit-to-cost (B/C) effect, however it is not yet systemized in terms of valuation models to objectively assess an economic value of technology-based business to receive diffusion and feedback of research outcomes. Therefore, K-water (known as a government-supported public company in Korea) company feels the necessity to establish a technology valuation framework suitable for technical characteristics of water resources fields in charge and verify an exemplified case applied to the technology. The K-water evaluation technology applied to this study, as a public interest goods, can be used as a tool to measure the value and achievement contributed to society and to manage them. Therefore, by calculating the value in which the subject technology contributed to the entire society as a public resource, we make use of it as a basis information for the advertising medium of performance on the influence effect of the benefits or the necessity of cost input, and then secure the legitimacy for large-scale R&D cost input in terms of the characteristics of public technology. Hence, K-water company, one of the public corporation in Korea which deals with public goods of 'water resources', will be able to establish a commercialization strategy for business operation and prepare for a basis for the performance calculation of input R&D cost. In this study, K-water has developed a web-based technology valuation model for public interest type water resources based on the technology evaluation system that is suitable for the characteristics of a technology in water resources fields. In particular, by utilizing the evaluation methodology of the Institute of Advanced Industrial Science and Technology (AIST) in Japan to match the expense items to the expense accounts based on the related benefit items, we proposed the so-called 'K-water's proprietary model' which involves the 'cost-benefit' approach and the FCF (Free Cash Flow), and ultimately led to build a pipeline on the K-water research performance management system and then verify the practical case of a technology related to "desalination". We analyze the embedded design logic and evaluation process of web-based valuation system that reflects characteristics of water resources technology, reference information and database(D/B)-associated logic for each model to calculate public interest-based and profit-based technology values in technology integrated management system. We review the hybrid evaluation module that reflects the quantitative index of the qualitative evaluation indices reflecting the unique characteristics of water resources and the visualized user-interface (UI) of the actual web-based evaluation, which both are appended for calculating the business value based on financial data to the existing web-based technology valuation systems in other fields. K-water's technology valuation model is evaluated by distinguishing between public-interest type and profitable-type water technology. First, evaluation modules in profit-type technology valuation model are designed based on 'profitability of technology'. For example, the technology inventory K-water holds has a number of profit-oriented technologies such as water treatment membranes. On the other hand, the public interest-type technology valuation is designed to evaluate the public-interest oriented technology such as the dam, which reflects the characteristics of public benefits and costs. In order to examine the appropriateness of the cost-benefit based public utility valuation model (i.e. K-water specific technology valuation model) presented in this study, we applied to practical cases from calculation of benefit-to-cost analysis on water resource technology with 20 years of lifetime. In future we will additionally conduct verifying the K-water public utility-based valuation model by each business model which reflects various business environmental characteristics.

CAS 500-1/2 Image Utilization Technology and System Development: Achievement and Contribution (국토위성정보 활용기술 및 운영시스템 개발: 성과 및 의의)

  • Yoon, Sung-Joo;Son, Jonghwan;Park, Hyeongjun;Seo, Junghoon;Lee, Yoojin;Ban, Seunghwan;Choi, Jae-Seung;Kim, Byung-Guk;Lee, Hyun jik;Lee, Kyu-sung;Kweon, Ki-Eok;Lee, Kye-Dong;Jung, Hyung-sup;Choung, Yun-Jae;Choi, Hyun;Koo, Daesung;Choi, Myungjin;Shin, Yunsoo;Choi, Jaewan;Eo, Yang-Dam;Jeong, Jong-chul;Han, Youkyung;Oh, Jaehong;Rhee, Sooahm;Chang, Eunmi;Kim, Taejung
    • Korean Journal of Remote Sensing
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    • v.36 no.5_2
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    • pp.867-879
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    • 2020
  • As the era of space technology utilization is approaching, the launch of CAS (Compact Advanced Satellite) 500-1/2 satellites is scheduled during 2021 for acquisition of high-resolution images. Accordingly, the increase of image usability and processing efficiency has been emphasized as key design concepts of the CAS 500-1/2 ground station. In this regard, "CAS 500-1/2 Image Acquisition and Utilization Technology Development" project has been carried out to develop core technologies and processing systems for CAS 500-1/2 data collecting, processing, managing and distributing. In this paper, we introduce the results of the above project. We developed an operation system to generate precision images automatically with GCP (Ground Control Point) chip DB (Database) and DEM (Digital Elevation Model) DB over the entire Korean peninsula. We also developed the system to produce ortho-rectified images indexed to 1:5,000 map grids, and hence set a foundation for ARD (Analysis Ready Data)system. In addition, we linked various application software to the operation system and systematically produce mosaic images, DSM (Digital Surface Model)/DTM (Digital Terrain Model), spatial feature thematic map, and change detection thematic map. The major contribution of the developed system and technologies includes that precision images are to be automatically generated using GCP chip DB for the first time in Korea and the various utilization product technologies incorporated into the operation system of a satellite ground station. The developed operation system has been installed on Korea Land Observation Satellite Information Center of the NGII (National Geographic Information Institute). We expect the system to contribute greatly to the center's work and provide a standard for future ground station systems of earth observation satellites.

The meaning based on Yin-Yang and Five Elements Principle in Semantic Landscape Composition of 'the Forty Eight Poems of Soswaewon' ('소쇄원(瀟灑園) 48영'의 의미경관 구성에 있어서 음양오행론적(陰陽五行論的) 의미(意味))

  • Jang, Il-Young;Shin, Sang-Sup
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.31 no.2
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    • pp.43-57
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    • 2013
  • The purpose of this study is to identify potential semantic landscape makeup of "the Forty Eight Poems of Soswaewon" according to Yin-Yang and Five Elements Principle(陰陽五行論). that speculation system between human's nature and cosmical universal order. Existing academic discussions made so far concerning this topic can be summed up as follows: 1. Among Yin-Yang-based landscape makeups of the Forty Eight Poems of Soswaewon, poetic writings for embodiment of interactions between nature and human behaviors focused on depicting dynamic aspects of a poetic narrator when he appreciates or explores hills and streams as of to live free from worldly cares. Primarily, many of those writings were created on the east and south primarily through assignment of yang. On the other hand, poetic writings for embodiment of nature and seasonal scenery - as static landscape makeup of yin - were often created on or near the north and west for many times. Those writings focusing on embodiment of nature and artificial scenery as a work are divided into two categories: One category refers to author Kim In-hu's expression of semantic landscape from seasonal scenery in nature. The other refers to his depiction of realistic garden images as they are. In the Forty Eight Poems of Soswaewon, the poetic writings show that author Kim focused on embodying seasonal scenery rather than expressing human behaviors. In addition, both Poem No. 1 and Poem No. 48(last poem; titled 'Jangwon Jeyeong') were created in a same place, which author Kim sought to understand the place as a space of beginning and end where yin and yang - i.e. the principle of natural cycle - are inherent. 2. According to construction about landscape in the Forty Eight Poems of Soswaewon on the basis of Ohaeng-ron (five natural element principle), it was found that tree(木) and fire(火) are typical examples of a world combined by emanation. First, many of poetic writings depicting the sentiments of tree focused on embodying seasonal scenery and were located in the place of Ogogmun(五曲門) area in the east, from overall perspective of Soswaewon. The content of these poems shows generation and curve / straightness in flexibility and simplicity. Many of poems depicting the sentiments of fire(火) focused on embodying human behaviors, and they were created in Aeyangdan area on the south of Soswaewon over which sun rises at noon. These poems are all on a status of side movement that is characterized by emanation and ascension which belong to attributes of yang. 3. With regard to Ohaeng-ron's interpretation about landscape in the Forty Eight Poems of Soswaewon, it was found that metal(金) and water(水) are typical examples of world combined by convergence. First, it was found that all of poems depicting sentiments of metal focused on embodying seasonal scenery, and were created in a bamboo grove area on the west from overall perspective of Soswaewon. They represent scenery of autumn among 4 seasons to symbolize faithfulness vested in a man of virtue(seonbi) with integrity and righteousness. Poems depicting sentiments of water were created in vicinity of Jewoldang on the north, possibly topmost of Soswaewon. They were divided into two categories: One category refers to poems embodying actions of welcoming the first full moon deep in the night after sunset, and the other refers to poems embodying natural scenery of snowscape. All of those poems focused on expressing any atmosphere of turning into yin via convergence. 4. With regard to Ohaeng-ron's interpretation of landscape in the Forty Eight Poems of Soswaewon, it was found that poems depicting sentiments of earth(土), a complex body of convergence and emanation, were created in vicinity of mountain stream around Gwangpunggak which is located in the center of Soswaewon. These poems focused on carrying actions of author Kim by way of natural phenomena and artificial scenery.

Studies on the Directivity of Gokjungkyeong(Kyung Overlapped with Gok) which was specified in Byeokgye-ri, Yangpyeong-gun and the Hwaseo Lee, Hang-ro's Management in Byeokwon Garden (양평 벽계리에 설정된 곡중경(曲中景)의 지향성과 화서(華西) 이항로(李恒老)의 벽원(蘗園) 경영)

  • Jung, Woo-Jin;Rho, Jae-Hyun
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.34 no.3
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    • pp.78-97
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    • 2016
  • The objectives of this study are to examine the context of the establishment of Suhoe Gugok, Byeokgye Gugok Vally, and Nosan Palkyung, which have been established in Seojong-myeon of Yangpyeong-gun, by literature review and site investigations, and to determine the sceneries of Byeokgye scenic site as enjoyed and managed during the period of Hwaseo Lee, Hang-ro(華西 李恒老). The results of the study are as follows. First, Byeokgye Gugok Vally(黃蘗九曲) and Nosan Palkyung(蘆山八景), which have been established after the period of Hwaseo and theorized to have been established around key scenic areas associated with Hwaseo's activities, the analysis results showed that they were collecting sceneries of modern times. The extensive overlap between Byeokgye Gugok Vally and concentrated scenic elements of Suhoe Gugok(水回九曲), and the artificial configuration from the end point of Suhoe Gugok to the beginning point of Nosan Palkyung, reveal the pattern of space conflict and hegemony between Byeokgyes of Suip-ri and Nomun-ri. This is likely to be caused by the conflict between the historicity of the group that enjoyed Byeokgye prior to Hwaso's period and the strong territoriality of the space filled with the image of Hwaseo. Second, Byeokgye Gugok Vally was the secondary spatial system created by selecting the most scenic sites in Suip-ri while expanding the area of Nosan Palkyung. After establishment of Byeokgye Gugok Vally, the spatial identity of the entire Byeokgyecheon area was effectively established. This was a "Hwaseo-oriented" move, including the complete exclusion of the scenic sites from the pre-Hwaseo period such as Cheongseo Gujang and Suhoe Gugok's Letters Carved on the Rock. Consequently, the entire Byeokgyecheon area was reorganized into a cultural scenic site with Heoseo's influence. Third, Fifth, creations of Gugok(九曲) to determine the lineage of the Hwaseo School from Juja(朱子) to Yulgok(栗谷) to Uam(尤庵) to Hwaseo is likely to be an opportunity of birth and external motivation of the establishment of new Gugok Palkyung. In other words, Nosan Palkyung and Byeokgye Gugok Vally are likely to have been created as a reaction to the change of the center of the Hwaseo School to Okgyedong, and with strategic orientation based on the motivation and needs such as creation of the connecting space between Mui Gugok, Gosan Gugok, and Okgye Gugok, and the elevation of Hwaseo's status. Fourth, from the Hwaseo's Li-centric point of view, all revered sites in Beokwon(蘗園) that he managed existed as the spatial creative work to experience the existence of "li" through the objects in the landscape and the boundary of the spirit of emptiness of the aesthetic self. This clearly shows how Byeokgye Gugok Vally or Nosan Palkyung must be defined, and furthermore, appreciated and approached, prior to discussing it as the space associated with Hwaseo. Fifth, Nosan Palkyung was composed of cultural scenic landscapes of Gokjungkyung(曲中景) with eight scenic sites where Hwaseo gave his teachings and spend time around, in the Byeokgye of Nomun-ri area of Byeokgye Gugok Vally. The sceneries is, however, collected by depending on Hwaseo's Letters Carved on the Rock and poetry. Consequently, an inner exuberance of Nosan Palkyung is satisfied beside Byeokgye Gugok Vally, but its conceptual adequacy leaves room for questions.

An Ontology Model for Public Service Export Platform (공공 서비스 수출 플랫폼을 위한 온톨로지 모형)

  • Lee, Gang-Won;Park, Sei-Kwon;Ryu, Seung-Wan;Shin, Dong-Cheon
    • Journal of Intelligence and Information Systems
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    • v.20 no.1
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    • pp.149-161
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    • 2014
  • The export of domestic public services to overseas markets contains many potential obstacles, stemming from different export procedures, the target services, and socio-economic environments. In order to alleviate these problems, the business incubation platform as an open business ecosystem can be a powerful instrument to support the decisions taken by participants and stakeholders. In this paper, we propose an ontology model and its implementation processes for the business incubation platform with an open and pervasive architecture to support public service exports. For the conceptual model of platform ontology, export case studies are used for requirements analysis. The conceptual model shows the basic structure, with vocabulary and its meaning, the relationship between ontologies, and key attributes. For the implementation and test of the ontology model, the logical structure is edited using Prot$\acute{e}$g$\acute{e}$ editor. The core engine of the business incubation platform is the simulator module, where the various contexts of export businesses should be captured, defined, and shared with other modules through ontologies. It is well-known that an ontology, with which concepts and their relationships are represented using a shared vocabulary, is an efficient and effective tool for organizing meta-information to develop structural frameworks in a particular domain. The proposed model consists of five ontologies derived from a requirements survey of major stakeholders and their operational scenarios: service, requirements, environment, enterprise, and county. The service ontology contains several components that can find and categorize public services through a case analysis of the public service export. Key attributes of the service ontology are composed of categories including objective, requirements, activity, and service. The objective category, which has sub-attributes including operational body (organization) and user, acts as a reference to search and classify public services. The requirements category relates to the functional needs at a particular phase of system (service) design or operation. Sub-attributes of requirements are user, application, platform, architecture, and social overhead. The activity category represents business processes during the operation and maintenance phase. The activity category also has sub-attributes including facility, software, and project unit. The service category, with sub-attributes such as target, time, and place, acts as a reference to sort and classify the public services. The requirements ontology is derived from the basic and common components of public services and target countries. The key attributes of the requirements ontology are business, technology, and constraints. Business requirements represent the needs of processes and activities for public service export; technology represents the technological requirements for the operation of public services; and constraints represent the business law, regulations, or cultural characteristics of the target country. The environment ontology is derived from case studies of target countries for public service operation. Key attributes of the environment ontology are user, requirements, and activity. A user includes stakeholders in public services, from citizens to operators and managers; the requirements attribute represents the managerial and physical needs during operation; the activity attribute represents business processes in detail. The enterprise ontology is introduced from a previous study, and its attributes are activity, organization, strategy, marketing, and time. The country ontology is derived from the demographic and geopolitical analysis of the target country, and its key attributes are economy, social infrastructure, law, regulation, customs, population, location, and development strategies. The priority list for target services for a certain country and/or the priority list for target countries for a certain public services are generated by a matching algorithm. These lists are used as input seeds to simulate the consortium partners, and government's policies and programs. In the simulation, the environmental differences between Korea and the target country can be customized through a gap analysis and work-flow optimization process. When the process gap between Korea and the target country is too large for a single corporation to cover, a consortium is considered an alternative choice, and various alternatives are derived from the capability index of enterprises. For financial packages, a mix of various foreign aid funds can be simulated during this stage. It is expected that the proposed ontology model and the business incubation platform can be used by various participants in the public service export market. It could be especially beneficial to small and medium businesses that have relatively fewer resources and experience with public service export. We also expect that the open and pervasive service architecture in a digital business ecosystem will help stakeholders find new opportunities through information sharing and collaboration on business processes.

Studies on the Environmental Factors Affecting the Cocoon Crops in Summer and Autumn in Korea (한국의 하추잠작 안정을 위한 환경요인에 관한 연구)

  • 이상풍
    • Journal of Sericultural and Entomological Science
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    • v.16 no.2
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    • pp.1-34
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    • 1974
  • These experiments pertain to various factors influencing the quantitative characters of cocoon crops in summer and early autumn seasons. Initially, in order to establish the possible ways of the silkworm rearing more than three times a year in Korea, the author attempted to get further information about the various factors affecting the cocoon crop in every silkworm rearing season. The trials were conducted eleven times a year at four places for three years. The field trial was conducted with 19 typical sericultural farmers who had been surveyed. At the same time the author statistically analyzed the various factors in close relation to tile cocoon crop in autumn season. The effect of guidance on 40 sericultural farmers was analyzed, comparing higher level farmers with lower level farmers ; and the author surveyed 758 non-guided farmers near the guided farmers during both spring and autumn seasons. In addition, another trial on the seasonal change of leaf quality was attempted with artificial diets prepared with leaves grown in each season. It was found that related factors to cocoon crops in summer and early autumn seasons appeared to be leaf quality, and temperature for young and grown larvae. A 2$^4$ factorial experiment was designed in summer season, and another design with one more level of varied temperature or hard leaf added to a 24 factorial experiment was conducted in early autumn. The experimental results can be summarized: 1. Study on the cocoon crops in the different rearing seasons 1) It was shown that earlier brushing of silkworm generally produced the most abundant cocoon crop in spring season, and earlier or later than the conventional brushing season, especially earlier brushing was unfavorable for the abundant cocoon crop in autumn season. 2) The cocoon crop was affected by the rearing season, and decreases in order of sire with spring, autumn, late autumn, summer and early autumn seasons. 3) It was Proved that ordinary rearing and branch rearing were possibles 4 times a year ; in the 1st, 3rd, 8th, and 10th brushing season. But the 11th brushing season was more favorable for the most abundant cocoon crop of branch rearing, instead of the 10th brushing season with ordinary rearing. 2. Study on the main factors affecting the cocoon crop in autumn season 1) Accumulated pathogens were a lethal factor leading to a bad cocoon crop through neglect of disinfection of rearing room and instruments. 2) Additional factors leading to a poor cocoon crop were unfavorable for rearing temperature and humidity, dense population, poor choice of moderately ripened leaf, and poor feeding techniques. However, it seemed that there was no relationship between the cocoon crop and management of farm. 3) The percentage of cocoon shell seemed to be mostly affected by leaf quality, and secondarily affected by the accumulation of pathogens. 3. Study on the effect of guidance on rearing techniques 1) The guided farms produced an average yearly yield of 29.0kg of cocoons, which varied from 32.3kg to 25.817g of cocoon yield per box in spring versus autumn, respectively. Those figures indicated an annual average increase of 26% of cocoon yield over yields of non-guided farmers. An increase of 20% of cocoon yield in spring and 35% of cocoon yield in autumn were responsible. 2) On guided farms 77.1 and 83.7% of total cocoon yields in the spring and autumn seasons, respectively, exceeded 3rd grade. This amounted to increases of 14.1 and 11.3% in cocoon yield and quality over those of non-guided farms. 3) The average annual cocoon yield on guided farms was 28.9kg per box, based on a range of 31.2kg to 26.9kg per box in spring and autumn seasons, respectively. This represented an 8% increase in cocoon yield on farms one year after guidance, as opposed to non-guided farms. This yield increase was due to 3 and 16% cocoon yield increases in spring and autumn crops. 4) Guidance had no effect on higher level farms, but was responsible for 19% of the increases in production on lower level farms. 4. Study on the seasonal change of leaf quality 1) In tests with grown larvae, leaves of tile spring crop incorporated in artificial diets produced the best cocoon crop; followed by leaves of the late autumn, summer, autumn, and early autumn crops. 2) The cocoon crop for young larvae as well as for grown larvae varied with the season of leaf used. 5. Study on factors affecting the cocoon crops in summer and early autumn A. Early autumn season 1) Survival rate and cocoon yield were significantly decreased at high rearing temperatures for young larvae 2) Survival rate, cocoon yield, and cocoon quality were adversely affected by high rearing temperatures for grown larvae. Therefore increases of cocoon quantity and improvement of cocoon quality are dependent on maintaining optimum temperatures. 3) Decreases in individual cocoon weight and longer larval periods resulted with feeding of soft leaf and hard leaf to young larvae, but the survival rate, cocoon yield and weight of cocoon shell were not influenced. 4) Cocoon yield and cocoon quality were influenced by feeding of hard leaf to grown larvae, but survival rate was not influenced by the feeding of soft leaf and hard leaf. 5) When grown larvae were inevitably raised at varied temperatures, application of varied temperature in the raising of both young and grown larvae was desirable. Further research concerning this matter must be considered. B. Summer season 1) Cocoon yield and single cocoon weight were decreased at high temperatures for young larvae and survival rate was also affected. 2) Cocoon yield, survival rate. and cocoon quality were considerably decreased at high rearing temperatures for grown larval stages.

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Factors Affecting International Transfer Pricing of Multinational Enterprises in Korea (외국인투자기업의 국제이전가격 결정에 영향을 미치는 환경 및 기업요인)

  • Jun, Tae-Young;Byun, Yong-Hwan
    • Korean small business review
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    • v.31 no.2
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    • pp.85-102
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    • 2009
  • With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

Genetic Analysis of Quantitative Characters of Rice (Oryza sativa L.) by Diallel Cross (이면교배(二面交配)에 의한 수도량적(水稻量的) 형질(形質)의 유전분석(遺傳分析)에 관(關)한 연구(硏究))

  • Jo, Jae-seong
    • Korean Journal of Agricultural Science
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    • v.4 no.2
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    • pp.254-282
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    • 1977
  • To obtain information on the inheritance of the quantitative characters related with the vegetative and reproductive growth of rice, the $F_1$ seeds were obtained in 1974 from the all possible combinations of the diallel crosses among five leading rice varieties : Nongbaek, Tongil, Palgueng, Mangyeong and Gimmaze. The $F_1$'s including reciprocals and parents were grown under the standard cultivation method at Chungnam Provincial Office of Rural Development in 1975. The arrangement of experimental plots was randomized block design with 3 replications and 12 characters were used for the analysis. Analytical procedure for genetic components was followed the Griffing's and Hayman's methods and the results obtained are summarized as follows. 1. In all $F_1$'s of Tongil crosses, the longer duration to heading was due to dominant effect of Tongil and each $F_1$ showed high heterosis in delaying the heading time. It was assumed that non-allelic gene action besides dominant gene effect might be involed in days to heading character. However, in all $F_1$'s from the crosses among parents excluding Tongil the shorter duration was due to dominant gene action and the degree of dominance was partial, since dominance effects were not greater than the additive effect. The non-allelic gene interaction was not significant. Considering the results mentioned above, it was regarded that there were two kinds of Significantly different genetic systems in the days to heading. 2. The rate of heterosis was significantly different depending upon the parents used in the crosses. For instance, the $F_1$'s from Togil cross showed high rate of heterosis in longer culm. Compared to short culm, longer culm was due to recesive gene action and short culm was due to recesive gene action. The dominant gene effect was greater than the additive gene effect in culm length. The narrow sense of heretability was very low and the maternal effects as well as reciprocal effects were significantly recognized. 3. The lenght of the of the uppermost internode of each $F_1$ plant was a little lorger than these of respective parental means or same as those of parents having long internodes, indicating partial dominance in the direction of lengthening the uppermost internodes. The additive gene effects on the uppermost internode was greater than the dominance gene effect. The narrow as well as broad sense of heritabilities for the character of the uppermost internode were very high. There were significant maternal and reciprocal effect in the uppermost internode. 4. The gene action for the flag leaf angle was rather dominance in a way of getting narrower angle. However, in the Palgueng combinations, heterosis of $F_1$ was observed in both narrow and wide angles of the flag leaf. The dominant effects were greater than the additive effects on the flag leaf angle. There were observed also a great deal of non-allelic gene interacticn on the inheritance of the flag leaf angle. 5. Even though the dominant gene action on the length and width of flag leaf was effective in increasing the length or width of the flag leaf, there were found various degrees of hetercsis depending upon the cross combination. Over-dominant gene effect were observed in the inheritance of length of the flag leaf, while additive gene effects was found in the inheritance of the width of the flag leaf. High degree of heretabilities, either narrow or broad sense, were found in both length and width of the flag leaf. No maternal and reciprocal effect were found in both characters. 6. When Tongil was used as one parent in the cross, the length of panicle of $F_1$'s was remarkedly longer than that of parents. In other cross comination, the length of panicle of $F_1$'s was close to the parental mean values. Rather greater dominent gene effect than additive gene effect was observed in the inheritance of panicle length and the dominant gene was effective in increasing the panicle length. 7. The effect of dominant genes was effective in increasing the number of panicles. The degree of heterosis was largely dependent on the cross combination. The effect of dominant gene in the inheritance of panicle number was a little greater than that of additive genes, and the inheritance of panicle number was assumed to be due to complete dominant gene effects. Significantly high maternal and reciprocal effects were found in the character studied. 8. There were minus and plus values of heterosis in the kernel number per panicle depending upon the cross combination. The mean dominant effect was effective in increasing the kernel number per panicle, the degree of dominant effect varied with cross combination. The dominant gene effect and non-allelic gene interaction were found in the inheritance of the kernel number per panicle. 9. Genetic studies were impossible for the maturing ratio, because of environmental effects such as hazards delaying heads. The dominant gene effect was responsible for improving the maturing ratio in all the cross combinations excluding Tongil 10. The heavier 1000 grain weight was due to dominant gene effects. The additive gene effects were greater than the dominant gene effect in the 1000 grain weight, indicating that partial dominance was responsible for increasing the 1000 grain weight. The heritabilites, either narrow or broad sense of, were high for the grain weight and maternal or reciprocal effects were not recognized. 11. When Tongil was used as parent, the straw weight was showing high heterosis in the direction of increasing the weight. But in other crosses, the straw weight of $F_1$'s was lower than those of parental mean values. The direction of dominant gene effect was plus or minus depending upon the cross combinations. The degree of dominance was also depending on the cross combination, and apparently high nonallelic gene interaction was observed.

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