• Korean Journal of Poultry Science
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• v.32 no.4
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• pp.291-300
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• 2005

Two experiments were carried out to assess the appropriate incubation conditions namely; duration, moisture content and the ideal microbial inoculant for fermented dried food waste(EW) offered to broilers. The nutrient utilization of birds fed the FW diets at varying dietary inclusion rates was also compared with a control diet. In Experiment 1, different moisture contents(MC) of 30, 40, 50 and $60\%$ respectively were predetermined to establish the ideal duration of incubation and the microbial inoculant. A 1mL Aspergillus oryzae(AO) $(1.33\times10^5\;CFU/mL)$ was used as the seed inoculant in FW. This results indicated that the ideal MC for incubation was $40\~50\%$ while the normal incubation time was > 72 hours. Consequently, AO seeds at 0.25, 0.50, 0.75 and 1.00mL were inoculated in FW to determine its effect on AO count. The comparative AO count of FW incubated for 12 and 96 hours, respectively showed no significant differences among varying inoculant dosage rates. The FW inoculated with lower AO seeds at 0.10, 0.05 and 0.01mL were likewise incubated for 72 and 96 hours, respectively and no changes in AO count was detected(p<0.05). The above findings indicated that the incubation requirements for FW should be $%40\~50\%$ for 72 hours with an AO seed incoulant dosage rate of 0.10mL. Consequently, in Experiment II, after determining the appropriate processing condition for the FW, 20 five-week old male Hubbard strain were used in a digestibility experiment. The birds were divided into 4 groups with 5 pens(1 bird per pen). The dietary treatments were; Treatment 1 : Control(Basal diet), Treatment 2 : $60\%$ Basal+4$40\%$ FW, Treatment 3 : $60\%$ $Basal+20\%\;FW+20\%$ AFW(Aspergillus oryzae inoculate dried food-waste diet) and Treatment 4: $60\%$ Basal+$40\%$ Am. Digestibility of treatment 2 was lowed on common nutrients and amino acids compared with control(p<0.05) and on crude fat and phosphorus compared with AFW treatments(T3, T4)(plt;0.05). Digestibility of treatment 3 and 4 increased on crude fiber and crude ash compared treatment 2 (p<0.05). Digestibility of control was high on agrinine, leucine, and phenylalnine of essential amino acids compared with treatment 3 and 4(p<0.05), and diestibility of treatment 3 and 4 was improved on arginine, lysine, and threonine of essential amino acids. Finally, despite comparable nutrient utilization among treatments, birds fed the dietary treatment containing AO tended to superior nutrient digestion to those fed the $60\%$ Basa1+$40\%$ FW.

• Journal of the Korean Society of Food Science and Nutrition
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• v.12 no.4
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• pp.407-419
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• 1983

In this study, the lipid components of three species of shellfish included oyster(Crassostrea gigas), top shell(Turbo cornutus) representing salt water shellfish and corb shell(Corbicula fluminea producta) representing flesh water shellfish were analysed and nutriontional significances were discussed. Analysed the total lipid composition, and the fatty acid and sterol composition of total lipid were determined. The lipid was fractionated into three lipid classes neutral, glyco and phospholipid by column chromatography. The fatty acid composition of each lipid class and sterols were determined by gas liquid chromatography. The lipid components of total lipid and neutral lipid were estimated by thin layer chromatography and TLC scanner. The results were as follows: Total lipid contents of shellfish were 1.8% in oyster, 0.4% in top shell and 4.0% in corb shell. The contents of total fatty acid in total lipid were 80.7, 71.2 and 73.2%; and the contents of unsaponifiable matters were 15.4, 18.1 and 23.1% respectively. Total lipids were mainly composed of triglycerides, polar lipid-pigments and sterols as major component, and hydrocarbon-esterified sterols were determined in each sample. The major fatty acids in total lipid were palmitic(37.0%), eicosapentaenoic(13.5%) and linoleic acid(11.2%) in oyster, Octadecatetraenoic(15.8%), palmitic(11.2%), oleic(8.6%) and linoleic acid(8.1%) in top shell, but palmitic(34.0%), linoleic(12.3%) and paimitoleic acid(9.8%) in corb shell. Particularly, the contents of eicosapentaenoic acid of oyster and top shell were higher than those of corb shell. Sterol composition from three species of shellfish were mainly consisted of cholesterol (42.7~64.0%), brassicasterol(15.6~24.7%) and 24-methylenecholesterol (4.7~21.9%). But sitosterol (5.3%) was detected only in oyster and 22-dehydrocholesterol(12.9%) was only in top shell. The contents of fractionated neutral lipid was commonly higher than that of polar lipid in each sample. Glycolipid and phospholipid in polar lipid showed similar in quantity. The neutral lipids were composed of triglycerides(33.0~36.7%), free sterols(25.7~31.2%), esterified sterol(12.4~23.7%) and free fatty acids(5.1~11.7%). The contents of triglycerides and free sterols were higher than those of free fatty acids and esterified sterols. The major fatty acids in neutral lipid were palmitic(28.4~26.4%) eicosapentaenoic(18.6~21.9%) and linoleic acid(9.0~5.4%) in oyster and corb shell but octadecatetraenoic(14.5%), eicosapentaenoic (13.5%) and palmitic acid(12.3%) in top shell. The major fatty acids in glycolipid were eicosenoic(10.2%), palmitic(12.1%) and linolenic acid (10.2%) in oyster, Eicosenoic(26.0%), octadecatetraenoic(14.6.%) and eicosadienoic acid(12.9%) in top shell. But eicosadienoic(21.4%) stearic(14.6%), octadecatetraenoic(8.5%) and eicosenoic acid(8.5%) in corb shell. The major fatty acids in phospholipid were myristic(16.0%), stearic(10.6%), eicosenoic(10.5%) and palmitic acid(10.3%) in oyster, Oleic(22.2%), stearic(20.7%) and linolenic acid (11.8%) in top shell but eicosapentaenoic(25.1%), myristic(8.7%) and arachidonic acid(8.3%) in corb shell.

• Korean Journal of Heritage: History & Science
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• v.46 no.1
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• pp.160-175
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• 2013

There is the need to make a sharp distinction as regards JANGSEUNGs (Korean traditional totem poles) that are different in origin, history and function. This study is to identify the functions of the figures, as well as to trace stone JANGSEUNGs to their origins. In this regard, researched were conducted into the origins of JANGSEUNGs and their changes in history. There was a tradition in the GORYEO Dynasty (an ancient dynasty in the Korean Peninsula) that it erected JANGSAENGs (the archaic name of JANGSEUNGs) or allied stone figures within temples; especially, 'TONGDOSA GUKJANGSAENG SEOKPYO (a stone JANGSAENG that was erected by the royal command and is at the entrance of TONGDO Temple located in YANGSAN, South GYEONGSANG Province, South Korea)' functions as a stone monument rather than as a stone sign. In the engraved inscription, it is written that it should be erected in the form of PANA as before. 'PANA' refers to 'ZHONGKUI', a god in Chinese Taoism believed to exorcise devils that spread diseases. The inscription is to define the territory of TONGDO Temple. The article on HAN JUN GYEOM in a book 'WORAKGI (a travelogue on WORAK Mountain in North CHUNGCHEONG Province, South Korea)' written by HEO MOK makes it possible to guess the scale of GUKJANGSAENGs erected in DOGAP Temple. The stones, on which 'GUKJANGSAENG' or 'HWANGJANGSAENG' were engraved, are not JANGSAENGs but are demarcation posts. In the JOSEON Dynasty (the last dynasty in the Korean Peninsula) JANGSAENGs functioned as signposts. Unlike JANGSAENGs in temples, they were made of wood. At first, the word 'JANGSAENG' was written '長生' in Chinese characters, but in the JOSEON Dynasty another character '木 (wood)' was added to them, and thus the orthography was likely to change into 'JANGSEUNG.' In the JOSEON Dynasty, in addition, optative or geomantic figures were not called 'JANGSEUNG.' Historically, for instance, there has been no case where 'DOL HARBANGs (stone figures found only in JEJU ISLAND, South Korea)' are called 'JANGSEUNG.' In a book 'TAMRA GINYEON (a historical record on JEJU Island, South Korea)' it is written that KIM MONG GYU, JEJU governor, erected ONGJUNG Stones outside the fortress gate. ONGJUNG Stones usually refer to stone statues erected in front of ancient kings or dignitaries' mausoleums. Moreover, they were geomantic figures erected to suppress miasma. A magazine 'GWANGJUEUPJI (a journal on old GWANGJU, South Korea, 1899)' shows that two two ONGJUNG Stones were so erected that they might look at each other to suppress miasma from a pathway through which lucks lose. On the two stone figures located in BUAN-EUP, North JEOLLA Province, South Korea, inscriptions 'SANGWON JUJANGGUN' and 'HAWON DANGJANGGUN' were engraved. The words are to identify the figures' sexes. They are a kind of optative geomantic figures, and therefore there is no reason to call them 'JANGSAENG' or 'JANGSEUNG' or 'DANGSAN.' The words 'SANGWON' and 'HAWON' are closely associated with Taoism. Since then, the words have been widely used as inscriptions on stone figures in temples, and subsequently are used for JANGSEUNGs. A hatted ONGJUNG Stone, found in BUKANSAN Fortress, disappeared and other ones may be being buried somewhere. Meanwhile, ONGJUNG Stones in JEJU Island and stone figures in BUAN-EUP have hardly been displaced and thus have properly functioned. Stone figures, made in those days, seem to be most similar in function to JANGSAENGs made during the GORYEO Dynasty. Specifically, like earlier JANGSAENGs, stone figures made during the early to mid-18th century were likely to function not only as optative figures but as boundary stones. Most of stone figures in temples were made whenever the land use survey was conducted throughout the nation, but given that at the same period of time, the commonalty filed many lawsuits against grave sites, temples might erect many stone figures to mark their territories. Currently, wooden or stone figures are commonly called 'JANGSEUNG', but they were erected in different epochs and for different reasons. Their origins are to be sought in stone figures that functioned not only as optative figures in temples but as boundary stones during the GORYEO Dynasty.

• Korean Journal of Heritage: History & Science
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• v.38
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• pp.5-42
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• 2005

Based on a field investigation of intangible cultural asset # 2, author Sir Shin Seok-bong of Daejeon Metropolitan Cityinvestigated the music of Antaek-gut, which is the base and core of Anjoon-gut, and found the following musical features: A Jang-gu(drum) and Kkoaengkwari(gong) were used to recitethe Sutra(kyungmoon) of Anjoon-gut. The Jang-gu, located on the right side, played an accompaniment role with regular beats when the Sutra was recited. The Kkoaengkwari, located on the left side, played the role of covering the caesura of the Sutra passages, so it is played with various rhythmic variations in accordance with Kojang(鼓杖). This is one way of playing Korean national classical music that has temporary caesuras, depending on the rector's bre! ath or the contents of a Sutra during the Sutra chanting, with the Jang-gu covering the pause with its variation. In other words, when being played in concert, the instruments that play the main melody are at rest while another instrument takes its turn to play the main melody as a form of prolonged sound. The rhythmic cycles of the sutras of Antaek-gut recited with this instrumental accompaniment consist of five types; a) Woemarch-jangdan (a single beat) of 4 meter by 3 bit, b) Dumarch-jangdan (two beats) of 8 meter by 3 bit, c) Saemarch-jangdan (three beats) of 4 meter by 3 bit with a fast tempo, d) Mak-gojang, uniform beats with a standardized rhythm, and e) incomplete beats deviated from the regular beats. Sir Shin Seok-bong chanted Chang (唱), a traditional native song which he called 'Cheong (淸)' with a cycle of 'Dumarch-jangdan' throughout the places of Antaek-gut. Only 'Toesonggyung' a chant for the gate that was the last location of the Antaek, was chanted with a cycle of 'Woemarch-jan! gdan'. In addition, 'Saemarch-jangdan' and 'Mak-gojang' that had comparatively faster tempos than the former two jangdans, were played without a chant when a female shaman was dancing and catching her spirit-invoking wand. The 'Saemarch-jangdan', particularly, was played while dancing began at a relatively slow tempo, then proceeded at a violent tempo and then back again to the slow tempo. This shows one of the representative tempos of our music with a slow-fast-slow tempo. The organizational tones were 'mi-la-do'-re'', and its key tones of 'mi-la-do'' were performed with perfect fourth and minor third, which was the same as those of Menari-tori. However, it did not show a typical Sigimse, an ornamental tone, of Menari-tory, whose first tone, 'mi', is vibrated and its Sigimse is gliding down from the tone 're' to 'do'. That is because the regional tone-tori of Chungcheong-do have a relatively weaker musical expression than that of Gyeongsang-do. In addition, the rhythmic types in accordance with the words of a song for the Antaek-gut music had a comparatively faster tempo than the other sutras. Also, it was only with 'Toesonggyeong' that the tone 'la' continuously appeared throughout the melody and showed 'a syllabic rhythm', while other places consisted of either a 'syncopation' or 'melismatic' rhythm. Finally, according to a brief investigation of the tone organization in accordance with each sutra, the tone 'la' was given more weight. The tone procedure showed a mainly ascending 'la-do'' and the descending 'la-mi' with minor third and perfect fourth. Also, the overall tempo proceeded with M.M.♩.=116-184, while the tempo for the Gut proceeded with M.M.♩.=120-140, which was suitable for reciting a Sutra.

• Journal of the Korean Institute of Landscape Architecture
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• v.46 no.6
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• pp.49-59
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• 2018

The purpose of this study was to analyze the importance and satisfaction of resources in the mouth of Nakdong River. A Pearson's chi-square test was performed in SPSS 24.0 for statistical analysis and the result of the study was summarized by three points. First, the results of importance analysis on resources in Nakdong estuary found that the importance of ecology resources was the highest with 27.1%, followed by landscape resources (18.5%), waterside leisure resources (6.5%), complex cultural resources (5.4%), and historic and cultural resources (3.3%). The probability values (p-value) of each group had shown significant differences depending on gender, age, and the location of the survey. For instance, women respondents reported a higher preference to ecology resources and complex cultural resources such as museums than men respondents as much as two times and three times, respectively. Meanwhile, men respondents showed a higher preference to waterside leisure resources in three times as much as women respondents. As for the analysis by age, the respondents in their 20s and 30s recorded a higher value than those in other age groups, and people in their 30s reported a higher preference to waterside leisure resources than those in different age groups by three times. Lastly, no significant differences were found in the preference analysis by occupation (p>.05). With regard to the results of satisfaction analysis, the average level of satisfaction on landscape resources was 6.01, and that of ecology resources and complex cultural resource were 5.65 and 5.15, respectively. Also, significant differences were found between landscape and ecology resources in the satisfaction analysis by age, landscape resources by age, ecology resources by region, and between landscape resources and ecology resources by occupation. The p-value of complex cultural resources was p=0.012, although the satisfaction level of landscape resources and ecology resources were reported to have no significant differences by age. As for the level of satisfaction in landscape resources, respondents in their 40s and 50s showed a high level of satisfaction. However, those in their 20s showed a relatively low level of satisfaction in the same category. The survey respondents living in Busan and South Gyeongsang Province and those living outside the regions revealed no significant differences in terms of satisfaction in landscape resources and complex cultural resources. However, the two same groups were found to show significant differences in the satisfaction analysis on ecology resources. In the satisfaction analysis of landscape resources and ecology resources by occupation, significant differences were found among college students, government employees, ordinary citizens, and expert groups. However, they showed no significant differences in the level of satisfaction to complex cultural resources. Third, the results of importance-satisfaction analysis on Nakdong estuary found that the average levels of satisfaction to landscape resources for each group of respondents who considered landscape, ecology, and cultural resources as important was 6.19, 6.08, and 5.67, respectively. Their levels of satisfaction on ecology resources were 5.95, 5.57, and 5.41 for each. Its correlation to the importance was insignificant. However, it was confirmed that the correlation to the level of satisfaction on complex cultural resources had a significant difference (p=0.025). In addition, the results of the analysis on 15 detailed items that was carried out with the aim to improving values and vitalizing resources in the mouth of Nakdong River found that respondents considered that the vitalization of eco-tourism (49.5%) and restoration of reed marsh (47.5%) were important. The results of detailed analysis revealed respondents' high awareness on the need of enhancing values on ecology resources. Also, improving infrastructure nearby the mouth, creating cycling routes, walkways, waterside leisure facilities, and others were considered as the requirements for the vitalization of Nakdong estuary.

• Journal of Korean Society of Forest Science
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• v.56 no.1
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• pp.1-25
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• 1982

Plywood used for construction as a decorative inner material is inflammable and can cause fire accidents. causing destruction of human life and property. To diminish the fire disaster, fire retardant plywood is indeed required. In the methods of manufacturing the fire retardant plywood, a soaking method is occasionally used. However after soaking plywood into fire retardant chemical solutions redrying of soaked plywood is of the utmost importance. In this study 3.5mm and 5.0mm thickness plywoods were selected for fire retardant treatment. Treating solutions were prepared for 20% dilute solutions of ammonium sulfate, monoammonium phosphate, diammonium phosphate, borax-boric acid minalith, and water solution, 1-, 3-, 6-, and 9 hour-soaking treatments in borax-boric acid and minalith, and 6- and 9 hours in the other chemicals were applied and after the treatment hot drying was applied to treated plywoods at $90^{\circ}C$, $120^{\circ}C$ and $150^{\circ}C$ of press temperature. Drying rates, drying curves, water absorption rates of fire retardant chemicals, weight per volume and fire retardant degree of plywood were investigated. The results may be summarized as follows: 1) In the 9 hours-soaking treatment of fire retardants by hot and cold bath method, the chemical retentions of 3.5mm thickness plywood could be attained within the range ($1.125-2.25kg/(30cm)^3$) of minimum retention specification as follows: $1.353kg/(30cm)^3$ in monoammonium phosphate, $1.331kg/(30cm)^3$ in diammonium phosphate, $1.263kg/(30cm)^3$ in ammonium sulfate, $1.226kg/(30cm)^3$ in borax-boric acid. But the chemical retention, $0.906kg/(30cm)^3$, in minalith could not be attained within the range of minimum retention specification. And also in case of 5.0mm thickness plywood, chemical retentions, as $1.356kg/(30cm)^3$ and $1.166kg/(30cm)^3$ respectively, of ammonium sulfate and diammonium phosphate could be attained within the range minimum retention specification, but the other fire retardant chemicals could not. 2) In the 6- and - hours-soaking treatments of 3.5mm and 5.0mm thickness plywood, the drying curve sloped of chemical treated plywood was smaller than that of water treated. The drying rate related to thickness of treated plywood, was about three times as fast in 3.5mm thickness plywood compared with 5.0mm thickness plywood. 3) In the treatment at $120^{\circ}C$ of hot platen temperature, the drying rates of chemical-treated plywood showed the highest quantity in diammonium phosphate of 3.5mm and 5.0mm thickness plywood. But the drying rate of water treated plywood was highest during the 6- and 9 hours-soaking treatments. 4) The drying rate remarkably increased with proportion to increase of the platen temperature, and the values were respectively 1.23%/min., 6.54%/min., 25.75%/min. in hot platen temperature of $90^{\circ}C$, $120^{\circ}C$, $150^{\circ}C$ in 3.5mm thickness plywood and 0.55%.min., 2.49%/min., 8.19%/min. in hot platen temperature of $90^{\circ}C$, $120^{\circ}C$, $150^{\circ}C$ in 5.0mm thickness plywood. 5) In the fire retardant degree of chemical treated plywood, the loss in weight was the smallest in diammonium phosphate, next was in monoammonium phosphate and ammonium sulfate, and the greatest was in borax-boric acid and minalith. And the fire-retardant effect in burning time, flame-exhausted time and carbonized area were greatest in diammouniun phosphate, next were in monoammonium phosphate and ammonium sulfate, and the weakest were in borax-boric acid and minalith.

• Journal of Global Scholars of Marketing Science
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• v.20 no.1
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• pp.59-69
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• 2010

Green or an environmental consciousness has been a major issue for businesses and government offices, as well as consumers, worldwide. In response to this movement, the Korean government announced, in the early 2000s, the era of "Green Growth" as a way to encourage green-related business activities. The Korean fashion industry, in various levels of involvement, presents diverse eco-friendly products as a part of the green movement. These apparel products include organic products and recycled clothing. For these companies to be successful, they need information about who are the consumers who consider green issues (e.g., environmental sustainability) as part of their personal values when making a decision for product purchase, use, and disposal. These consumers can be considered as eco-sumers. Previous studies have examined consumers' purchase intention for or with eco-friendly products. In addition, studies have examined influential factors used to identify the eco-sumers or green consumers. However, limited attention was paid to eco-sumers' disposal or recycling behavior of clothes in comparison with their green product purchases. Clothing disposal behaviors are ways that consumer can get rid of unused clothing and in clue temporarily lending the item or permanently eliminating the item by "handing down" (e.g., giving it to a younger sibling), donating, exchanging, selling, or simply throwing it away. Accordingly, examining purchasing behaviors of eco-friendly fashion items in conjunction with clothing disposal behaviors should improve understanding of a consumer's clothing consumption behavior from the environmental perspective. The purpose of this exploratory study is to provide descriptive information about Korean eco-sumers who have ecologically-favorable lifestyles and behaviors when buying and disposing of clothes. The objectives of this study are to (a) categorize Koreans on the basis of clothing disposal behaviors; (b) investigate the differences in demographics, lifestyles, and clothing consumption values among segments; and (c) compare the purchase intention of eco-friendly fashion items and influential factors among segments. A self-administered questionnaire was developed based on previous studies. The questionnaire included 10 items of clothing disposal behavior, 22 items of LOHAS (Lifestyles of Health and Sustainability) characteristics, and 19 items of consumption values, measured by five-point Likert-type scales. In addition, the purchase intention of two eco-friendly fashion items and 11 attributes of each item were measured by seven-point Likert type scales. Two polyester fleece pullovers, made from fabric created from recycled bottles with the PET identification code, were selected from one Korean brand and one US imported brand among outdoor sportswear brands. A brief description of each product with a color picture was provided in the survey. Demographic variables (i.e., gender, age, marital status, education level, income, occupation) were also included. The data were collected through a professional web survey agency during May 2009. A total of 600 final usable questionnaires were analyzed. The age of respondents ranged from 20 to 49 years old with a mean age of 34 years. Fifty percent of the respondents were males and about 58% were married, and 62% reported having earned university degrees. Principal components factor analysis with varimax rotation was used to identify the underlying dimensions of the clothing disposal behavior scale, and three factors were generated (i.e., reselling behavior, donating behavior, non-recycling behavior). To categorize the respondents on the basis of clothing disposal behaviors, k-mean cluster analysis was used, and three segments were obtained. These consumer segments were labeled as 'Resale Group', 'Donation Group', and 'Non-Recycling Group.' The classification results indicated approximately 98 percent of the original cases were correctly classified. With respect to demographic characteristics among the three segments, significant differences were found in gender, marital status, occupation, and age. LOHAS characteristics were reduced into the following five factors: self-satisfaction, family orientation, health concern, environmental concern, and voluntary service. Significant differences were found in the LOHAS factors among the three clusters. Resale Group and Donation Group showed a similar predisposition to LOHAS issues while the Non-Recycling Group presented the lowest mean scores on the LOHAS factors compared to the other segments. The Resale and Donation Groups described themselves as enjoying or being satisfied with their lives and spending spare-time with family. In addition, these two groups cared about health and organic foods, and tried to conserve energy and resources. Principal components factor analysis generated clothing consumption values into the following three factors: personal values, social value, and practical value. The ANOVA test with the factors showed differences primarily between the Resale Group and the other two groups. The Resale Group was more concerned about personal value and social value than the other segments. In contrast, the Non-Recycling Group presented the higher level of social value than did Donation Group. In a comparison of the intention to purchase eco-friendly products, the Resale Group showed the highest mean score on intent to purchase Product A. On the other hand, the Donation Group presented the highest intention to purchase for Product B among segments. In addition, the mean scores indicated that the Korean product (Product B) was more preferable for purchase than the U.S. product (Product A). Stepwise regression analysis was used to identify the influence of product attributes on the purchase intention of eco product. With respect to Product A, design, price and contribution to environmental preservation were significant to predict purchase intention for the Resale Group, while price and compatibility with my image factors were significant for the Donation Group. For the Non-Recycling Group, design, price compatibility with the factors of my image, participation to eco campaign, and contribution to environmental preservation were significant. Price appropriateness was significant for each of the three clusters. With respect to Product B, design, price and compatibility with my image factors were important, but different attributes were associated significantly with purchase intention for each of the three groups. The influence of LOHAS characteristics and clothing consumption values on intention to purchase Products A and B were also examined. The LOHAS factor of health concern and the personal value factor were significant in the relationships with the purchase intention; however, the explanatory powers were low in the three segments. Findings showed that each group as classified by clothing disposal behaviors showed differences in the attributes of a product, personal values, and the LOHAS characteristics that influenced their purchase intention of eco-friendly products. Findings would enable organizations to understand eco-friendly behavior and to design appropriate strategic decisions to appeal eco-sumers.

• Journal of Korean Society of Forest Science
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• v.25 no.1
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• pp.13-47
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• 1975

Among the many species of bamboo, it is well known that the dwarf-type is widely distributed in the tropical regions, and the slender type in temperated zone. In the temperated zone the trees have extensively differentiated into one hundred species in 50 genera. In many oriental countries, the bamboo wood is being used as a material for construction and for the manufacture of technical instruments. The bamboo shoot is also regarded as a good and delicious edible resource. Moreover, recent medical investigation verifies that the sap of certain species of the bamboo is an antibiotic effect against cancer. Fortunately, it is very easy to propagate the bamboo trees by using cutting from southeastern Asian countries. This important resource can further be used as a significant source of pulp, which is becoming increasingly important. The classification system of this significant resource has not been completely established to date, even though its importance has been emphasized. Initiated by Canlevon Linne in the 18th century, a classification method concerning the morphological characteristics of flowers was the first step in developing a classification. But it was not an easy task to accomplish, because this type of classification system is based on the sexual organs in bamboo trees. Because the bamboo has a long life cycle of 60-120 years and classification according to this method was very difficult as the materials for the classification are not abundant and some species have changed, even though many references related to the morphological classification of bamboo trees are available nowadays. So, the certification of bamboo trees according to the morphological classification system is not reasonable for us. Consequently, the classification system of bamboo trees on the basis of endomorphological characteristics was initiated by Chinese-born Liese. And classification method based on the morphological characteristics of the vascular bundle was developed by Grosser. These classification methods are fundamentally related to Holltum's classification method, which stressed the morphology of the ovary. The author investigated to re-establish a new classification method based on the vascular sheath. Twenty-six species in 11 genera which originated from Formosa where used in the study. The results obtained from the investigation were somewhat coordinated with those of Crosser. Many difficulties were found in distinguishing the species of Bambusa and Dendrocalamus. These two species were critically differentiated under the new classification system, which is based on the existence of a separated vascular bundle sheath in the bamboo. According to these results, it is recommended that Babusa divided into two groups by placing it into either subspecies or the lower categories. This recommendation is supported by the observation that the evolutional pattern of the bamboo thunk which is from outward to inward. It is also supported by the viewpoint that the fundamental hypothesis in evolution is from simple to complex. There remained many problems to be solved through more critical examination by comparing the results to those of the classification based on the sexual organs method. The author observed the figure of the cross-sectional area of vascular trunk of bamboo tree and compared the results with those of Grosser and Liese, i.e. A, $B_1$, $B_2$, C, and D groups in classification. Group A and $B_2$ were in accordance with the results of those scholars, while group D showed many differences, Grosser and Liese divided bamboo into "g" type and "h" type according to the vascular bundle type; and they included Dendrocalamus and Bambusa in Group D without considering the type of vascular bundle sheath. However, the results obtained by the author showed that Dendrocalamus and Bambusa are differentiated from each other. By considering another group, "i" identified according to the existence of separated vascular bundle sheath. Bambusa showed to have a separated vascular bundle sheath while Dendrocalamus does not have a separated vascular bundle sheath. Moreover, Bambusa showed peculiar characteristics in the figure of vascular development, i.e., one with an inward vascular bundle sheath and the other with a bivascular bundle sheath (inward and outward). In conclusion, the bamboo species used in this experiment were classified in group D, without any separated vascular bundle sheath, and in group E, with a vascular bundle sheath. Group E was divided into two groups, i.e., and group $E_1$, with bivascular sheath, and group $E_2$, with only an inward vascular sheath. Therefore, the Bambusa in group D as described by Grosser and Liese was included in group E. Dendrocalamus seemed to be the middle group between group $E_l$ and group $E_2$ under this classification system which is summarized as follows: Phyllostachys-type: Group A - Phyllostachys, Chymonobambus, Arundinaria, Pseudosasa, Pleioblastus, Yashania Pome-type: Group $B_2$ - Schizostachyum, Melocanna Hemp-type: Group D - Dendrocalamu Bambu-type: Group $E_1$ - Bambusa ghi.

• 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.