• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Journal of the Korean Geographical Society
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• v.36 no.2
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• pp.111-125
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• 2001

An estuary is semi-inclosed inlets, located between terrestrial and marine environment. Since many estuaries along south-western coasts of Korean peninsula were affected by human settlements and activities, significant changes in sedimentation environments have been observed. The research area is divided into three distinct morpho-stratigraphic units: fluvial dominated area(Area1), mixed area(Area 2), tide-dominated area(Area3). The landform of this area has been changed by reclamation and river channel change. Temporal variations affected by dam construction, periodic freshet was iterrupted. Sediments began to continuously accmulate on estuary banks by tide. Meanwhile, because of the continuous but reduced discharge of fresh water, the salinity of estuarine sediments was declined. That processes made vegetated area( Phregmites lonivalvis and Suaeda japonica) to be expanded. It indicates that the magnitude and frequency of geomorphic processes has been significantly changed.

• Journal of Environmental Impact Assessment
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• v.23 no.4
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• pp.251-270
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• 2014

The purpose of this study is to offer the basic data and method for assessing the naturaliness of temple environment by applying the ecological index of plant to quantitatively and objectively assess the flora and to understand the flora distributed in major temple forest. The ecological index of plant was based in the surveyed flora. The whole flora were summarized as 535 taxa including 103 families, 310 genera, 426 species, 5 subspecies, 82 varieties and 22 forms. And, the numbers of taxa in the Beopheungsa were 267 taxa, 314 taxa of the Daeseungsa and 296 taxa of the Seongjusa. The rare plants were 9 taxa including Aristolochia contorta, Viola albida, Arisaema heterophyllumand so forth, and the Korean endemic plants were 11 taxa including Clematis trichotoma, Stewartia pseudocamellia, Vicia chosenensis and so forth. The specific plants by floristic region were 51 taxa including Wistaria floribunda, Celtis aurantiaca, Angelica gigas and so forth, and the pteridophyta were 26 taxa including Osmunda japonica, Polystichum braunii, Onoclea orientalis and so forth. The naturalized plants were 35 taxa including Fallopia dumetorum, Conyza canadensis, Xanthium strumarium and so forth, the invasive alien plants were 3 taxa including Ambrosia artemisiifolia, Aster pilosus and Eupatorium rugosum. In the results of analysing the ecological index of plant in whole temple forests, RI(Rare Index) was 1.7%, 2.1% of EI(Endemic Index), 9.5% of SI(Specific Index), 1.2 of PI(Pteridophyta Index) and 6.5% of NI(Naturalized Index) in narrow sense. In broad sense, FI(Flora Index) was 11.0%, 1.5% of RI, 3.4% of EI, 4.8% of SI, 10.1% of PI, 10.9% of UI(Urbanized Index) and 25.0% of DI(Disturbed Index). The FI of the Daeseungsa was the highest among the three temple forests. In narrow sense, the RI, SI, NI and DI of the Beopheungsa was high, the seongjusa was higher the EI and SI. In broad sense, the RI and SI of the Beopheungsa, the EI, SI and PI of the Seongjusa, the UI is high in the Daeseungsa. In future, if we will analyze ecological index of plant in other temple forests, we will offer the help to establishing the plan of conservation and restoration on ecosystem in whole temple forests.Environmental Specimen Banks (ESBs) are playing pivotal role in monitoring the effect of environmental pollution on the ecosystem based on the retrospective analysis of the representative samples collected regularly and stored in cryogenic condition.

• Korean Journal of Environment and Ecology
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• v.33 no.3
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• pp.303-320
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• 2019

Plants interact with various biotic and abiotic environmental factors. It requires much information to understand the traits of a plant species. A shortage of information would restrict the assessment, especially in the evaluation of what kind of factors influence a plant species to face extinction. Polygonatum stenophyllum Maxim. is one of the northern plants of which Korea is the southern distribution edge. The Korean Ministry of Environment had designated it to be the endangered species until December 2015. Although it is comparatively widespread, and a large population has recently been reported, it is assessed to be vulnerable due to the low population genetic diversity. This study evaluated the current distribution of Polygonatum stenophyllum Maxim. We investigated the vegetational environment, population structures, phenology, soil environment, and self-incompatibility based on the results. Lastly, we evaluated the current threats observed in the habitats. The habitats tended to be located in the areas where the masses at the edge of the stream accumulated except for those that were located on slopes of some mountainous areas. Most of them showed a stable population structure and had re-established or recruited seedlings. Polygonatum stenophyllum Maxim. had the difference in time when the shoots appeared above the ground depending on the depth of the rhizome located in the underground. In particular, the seedlings and juveniles had their rhizome located shallow in the soil. Visits by pollinator insects and success in pollination were crucial factors for bearing of fruits by Polygonatum stenophyllum Maxim. The threats observed in the habitat of Polygonatum stenophyllum Maxim. included the expansion of cultivated land, construction of new buildings, and construction of river banks and roads. Despite such observed risk factors, it is not likely that there would be rapid population reduction or extinction because of its widespread distribution with the total population of more than 2.7 million individuals and the new populations established by the re-colonization.

• Journal of the Korean Society for Library and Information Science
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• v.4
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• pp.43-71
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• 1975

Operations research has developed rapidly since its origins in World War II. Practitioners of O. R. have contributed to almost every aspect of government and business. More recently, a number of operations researchers have turned their attention to library and information systems, and the author believes that significant research has resulted. It is the purpose of this essay to introduce the library audience to some of these accomplishments, to present some of the author's hypotheses on the subject of library management to which he belives O. R. has great potential, and to suggest some future research directions. Some problem areas in librianship where O. R. may play a part have been discussed and are summarized below. (1) Library location. It is usually necessary to make balance between accessibility and cost In location problems. Many mathematical methods are available for identifying the optimal locations once the balance between these two criteria has been decided. The major difficulties lie in relating cost to size and in taking future change into account when discriminating possible solutions. (2) Planning new facilities. Standard approaches to using mathematical models for simple investment decisions are well established. If the problem is one of choosing the most economical way of achieving a certain objective, one may compare th althenatives by using one of the discounted cash flow techniques. In other situations it may be necessary to use of cost-benefit approach. (3) Allocating library resources. In order to allocate the resources to best advantage the librarian needs to know how the effectiveness of the services he offers depends on the way he puts his resources. The O. R. approach to the problems is to construct a model representing effectiveness as a mathematical function of levels of different inputs(e.g., numbers of people in different jobs, acquisitions of different types, physical resources). (4) Long term planning. Resource allocation problems are generally concerned with up to one and a half years ahead. The longer term certainly offers both greater freedom of action and greater uncertainty. Thus it is difficult to generalize about long term planning problems. In other fields, however, O. R. has made a significant contribution to long range planning and it is likely to have one to make in librarianship as well. (5) Public relations. It is generally accepted that actual and potential users are too ignorant both of the range of library services provided and of how to make use of them. How should services be brought to the attention of potential users? The answer seems to lie in obtaining empirical evidence by controlled experiments in which a group of libraries participated. (6) Acquisition policy. In comparing alternative policies for acquisition of materials one needs to know the implications of each service which depends on the stock. Second is the relative importance to be ascribed to each service for each class of user. By reducing the level of the first, formal models will allow the librarian to concentrate his attention upon the value judgements which will be necessary for the second. (7) Loan policy. The approach to choosing between loan policies is much the same as the previous approach. (8) Manpower planning. For large library systems one should consider constructing models which will permit the skills necessary in the future with predictions of the skills that will be available, so as to allow informed decisions. (9) Management information system for libraries. A great deal of data can be available in libraries as a by-product of all recording activities. It is particularly tempting when procedures are computerized to make summary statistics available as a management information system. The values of information to particular decisions that may have to be taken future is best assessed in terms of a model of the relevant problem. (10) Management gaming. One of the most common uses of a management game is as a means of developing staff's to take decisions. The value of such exercises depends upon the validity of the computerized model. If the model were sufficiently simple to take the form of a mathematical equation, decision-makers would probably able to learn adequately from a graph. More complex situations require simulation models. (11) Diagnostics tools. Libraries are sufficiently complex systems that it would be useful to have available simple means of telling whether performance could be regarded as satisfactory which, if it could not, would also provide pointers to what was wrong. (12) Data banks. It would appear to be worth considering establishing a bank for certain types of data. It certain items on questionnaires were to take a standard form, a greater pool of data would de available for various analysis. (13) Effectiveness measures. The meaning of a library performance measure is not readily interpreted. Each measure must itself be assessed in relation to the corresponding measures for earlier periods of time and a standard measure that may be a corresponding measure in another library, the 'norm', the 'best practice', or user expectations.

• Journal of Korean Society of Forest Science
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• v.83 no.2
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• pp.191-204
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• 1994

Due to its topographic complexities and various climatical condition, Korea exhibits diverse forest types. Dominant tree species in this zone are Quercus spp., Betula spp., Zelkova spp., Fraxinus spp., Pinus densiflora, Pinus koraiensis, and Pinus thunbergii ete. Genetic conservation in forest species in Korea there are three ways ; one is in situ, other is ex situ and third is in-facility conservation. In situ conservation include that are the present status of conservation of rare and endangered flora and ecosystem, the reserved forest, the national and provincial park, and the gene pool of natural forests. Ex situ conservation means to be established the new forest from in situ forest stands, progeny and provenance test populations, seed orchard and clone banks, and gene conservation in-facility. As a tool for low temperature storage, several aspects on in vitro system were studied ; (1) establishment of in vitro cultures from juvenile and/or rejuvenated tissues, (2) induction of multiple shoots from the individual micropropagules, (3) elongation of the proliferated shoots. Studies on cold storage for short-and long-term maintenance of in vitro cultures under $4^{\circ}C$ in the refrigerator were conducted. For the cryopreservation at $-196^{\circ}C$, various factors affecting survivability of the plant materials are being examined. The necessity of gene conservation of forest trees is enlarged not only to increase the adaptability for various environments but also to gain the breeding materials in the future. For effective gene conservation of forest trees, I would like to suggest followings ; 1. Forest stands reserved for other than the gene conservation purposes such as national parks should be investigated by botanical and gene-ecological studies for selecting bio-diversity and gene conservation stands. 2. Reserved forest for gene pool should be extented both economically important tree spp. and non-economical species. 3. Reserved forest for progeny test and clone bank should be systematically investigated for the use of Ex situ forest gene conservation. 4. We have to find out a new methodology of genetic analysis determining the proper and effective size of subpopulation for in situ gene conservation. 5. We should develop a new tree breeding systems for successful gene conservation and utilization of the genetic resources. 6. New method of in-facility gene conservation using advanced genetic engineering should be developed to save time and economic resources. 7. For the conservation of species with short-life span of seed or shortage of knowledge of seed physiology, tissue culture techniques will be played a great role for gene conservation of those species. 8. It is are very useful conservation not only of genes but of genotypes which were selected already by breeding program. 9. Institutional and administrative arrangements including legistlation must be necessarily taken for gene conservation of forest trees. 10. It is national problems for conservation of forest resources which have been rapidly destroyed because of degenerating environmental condition and of inexperienced management system of bio-diversity and gene conservation. 11. In order to international cooperation for exchanging data of bio-diversity and gene conservation, we should connect to international net works as soon as possible.

• The Korean Journal of Financial Management
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• v.12 no.2
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• pp.273-298
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• 1995

1960년대, 각국의 환율이 미국의 달러화에 연동(pegging)된 고정환율제도를 근간으로 하는 브레튼우즈(Bretton Woods)체제하에서 각국의 중앙은행은 환율을 일정한 범위 내로 유지하기 위한 정책수단으로 외환시장개입을 적극 활용하였다. 1973년 브레튼우즈체제하의 고정환율제도가 붕괴되고 변동환율제도가 채택된 이후에도 각국의 외환시장개입정책은 계속되었다. 1980년대에 레이건 행정부의 재정팽창정책과 미연방준비은행의 긴축통화정책으로 금리의 지속적인 상승과 미달러화의 큰폭의 절상이 이루어 졌다. 이에 국제무역의 위기를 우려한 미국, 독일, 프랑스, 영국, 일본 등 선진 5개국(Group-5, G5)은 1985년 9월 22일 미 달러화의 절하를 위해 외환시장에 공동으로 개입할 것을 주내용으로 한 플라자합의(Plaza Agreement)를 발표하였다. 그후에도 1987년 2월 23일 열린 루브르협정(Louvre Accord, G-6 Communique)에서 환율을 현수준으로 유지시키기 위한 목표환율대(Target zone)를 설정하고 외환시장개입을 통해 이를 유지하기로 합의한 바 있다. 이후의 구미각국은 환율의 관리를 위하여 국가가 공동으로 외환시장에 개입하곤 했다. 본 논문은 1987년 루브르협정 이후 미국, 독일 및 일본의 중앙은행의 외환시장 개입 정책이 소기의 목적을 달성했는지의 여부를 규명해 보고자 한다. 즉, Federal Reserve, Bundesbank 및 Bank of Japan의 외환시장개입이 현물환율시장(spot market)에서 각각의 변동성을 감소 시켰는지의 여부를 독일의 마르크화 및 일본의 엔화를 중심으로 규명해 보고자 한다. 1981년 루브르협정이후, 미국, 독일 및 일본의 중앙은행은 미국 달러화에 대한 마르크 및 엔화의 환율을 안정시키기 위해 꾸준히 외환시장에 개입해 왔다. 외환시장의 개입유형은 크게 태화외환시장개입(non-sterilized intervention)과 불태화외환시장개입(sterilized intervention)으로 구분할 수 있는데, 전자는 외환당국이 민간부문과 외화채권을 거래함으로써 본원통화의 크기가 변하는 개입형태를 의미하는 반면에 후자는 외환당국의 순외화자산의 크기변화가 본원통화의 변화를 초래하지 않는 경우이다. 즉, 불태화외환시장개입은 순외화자산의 증감이 순국내자산의 증감과 반비례해서 이루어지기 때문에 본원통화의 크기에는 변함이 없다. 외환시장개입이란 외환당국이 은행간 시장에서 민간시잔 참가자들과 행하는 적극적인 외환거래를 의미한다. 반면, 넓은 의미에서의 외환시장개입에는 수동적 외환시장개입이라고 불리는 고객거래가 포함된다. 후자의 거래는 국내통화 및 외화표시 자산의 상대적 공급규모를 변화시킨다는 의미에서 전통적외환시장개입과 동일한 효과를 갖기 때문에 광의의 외환시장 개입으로 분류된다. 외환시장의 개입목적은 크게 세 가지로 분류할 수 있다. 첫째, 환율의 안정적 운영이다. 환율수준이 자유롭게 변화되는 변동환율제도하에서 환율의 지나친 변동으로 인한 실물경제로의 부정적인 영향을 최소화하기 위해서 환율의 지나친 변동으로 인한 실물경제로의 부정적인 영향을 최소화하기 위해서 환율의 안정을 정책 목표로 설정하는 경우와 고정환율제도하에서 환율을 일정수준으로 유지시키기 위해서 외환당국이 외환시장에 개입하는 경우가 여기에 해당된다고 볼 수 있다. 둘째, 환율수준의 균형수준으로의 조정이다. 이때 야기될 수 있는 문제점으로는 환율균형 수준을 어떻게 정의, 추정할 것이냐 하는 점과 목표환율정책이 다른 정책목표와 상충될 수 있다는 점이다. 셋째, 외환당국이 공적외환보유액이나 구성을 변화시킬 목적으로 외환시장에 개입하는 경우이다. 이때의 외환시장개입은 현재의 환율수준이 개입으로 인하여 과도하게 이탈하는 문제가 발생하지 않을 것을 전제로 한다. 본고에서는 현물환율에 영향을 미치는 요소로 미국, 독일 및 일본의 중앙은행의 개입효과, 요일효과, 통화의 공급량(M1), 무역적자의 폭, 산업의 생산량, 생산가격지수(PPI), 소비자물가지수(CPI), 실업률, 옵션의 내재적 변동성 등을 고려한다. 환율의 변동성을 추정하는 식은 GARCH 모델이 사용된다. 본 추정모델은 Dominguez(1993)의 확장이다. Dominguez (1993)의 논문은 GARCH 모델을 써서 미국, 독일 및 일본의 중앙은행의 시장개입효과를 분석했으나, 거시변수를 고려대상에서 제외시켰다. 본 논문은 위의 방법에 거시변수를 삽입하고 모델을 변형시켜서 더 확실한 시장개입효과와 거시변수효과를 밝혔다. 또한 옵션의 내제적 변동성을 구하는 과정에서 American option model을 사용하는 대신, Bourtha & Courtadon (1987)등이 밝힌 바와 같이 American style option이라 할지라도, European Model을 쓰면 더욱더 간편하고, 예측력도 American Model에 뒤지지 않음을 이용하여, European Model을 써서 내재적 변동성을 구한 다음 이것을 독립변수로 이용하였다. 본 모델의 추정 결과는 3국의 시장개입정책이 현물환율과 옵션의 내재적 변동성을 증가시켜서 Louvre 협정이후 각국은 시장개입의 목적을 달성하지 못한 것으로 나타났다.

• Korean Journal of Agricultural and Forest Meteorology
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• v.13 no.4
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• pp.176-184
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• 2011

Cold air on sloping surfaces flows down to the valley bottom in mountainous terrain at calm and clear nights. Based on the assumption that the cold air flow may be the same as the water flow, current models estimate temperature drop by regarding the cold air accumulation at a given location as the water-like free drainage. At a closed catchment whose outlet is blocked by man-made obstacles such as banks and roads, however, the water-like free drainage assumption is no longer valid because the cold air accumulates from the bottom first. We developed an empirical model to estimate quantitatively the effect of cold pool on nocturnal temperature in a closed catchment. In our model, a closed catchment is treated like a "vessel", and a digital elevation model (DEM) was used to calculate the maximum capacity of the cold pool formed in a closed catchment. We introduce a topographical variable named "shape factor", which is the ratio of the cold air accumulation potential across the whole catchment area to the maximum capacity of the cold pool to describe the relative size of temperature drop at a wider range of catchment shapes. The shape factor is then used to simulate the density profile of cold pool formed in a given catchment based on a hypsometric equation. The cold lake module was incorporated with the existing model (i.e., Chung et al., 2006), generating a new model and predicting distribution of minimum temperature over closed catchments. We applied this model to Akyang valley (i.e., a typical closed catchment of 53 $km^2$ area) in the southern skirt of Mt. Jiri National Park where 12 automated weather stations (AWS) are operational. The performance of the model was evaluated based on the feasibility of delineating the temperature pattern accurately at cold pool forming at night. Overall, the model's ability of simulating the spatial pattern of lower temperature were improved especially at the valley bottom, showing a similar pattern of the estimated temperature with that of thermal images obtained across the valley at dawn (0520 to 0600 local standard time) of 17 May 2011. Error in temperature estimation, calculated with the root mean square error using the 10 low-lying AWSs, was substantially decreased from $1.30^{\circ}C$ with the existing model to $0.71^{\circ}C$ with the new model. These results suggest the feasibility of the new method in predicting the site-specific freeze and frost warning at a closed catchment.

• Journal of the Korean association of regional geographers
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• v.5 no.2
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• pp.47-117
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• 1999

This study concern with the pattern of Pusan Station shopping district within Pusan City, Korea, one of the special functioned shopping district within Pusan City. This paper will serve as a part of series studies which attempt to clarify the internal structure of Pusan as a whole. Part(II) of this study deals with the functions including living related, restaurants and others. The pattern of floors, size of shops, street corners and widths of streets were also analysed. The results are as follows: 1. In terms of numbers of firms in living related function, Pusan Station shopping district is the $7{\sim}8th$ ranked central place among nine the highest centers within Pusan City. Pusan Station shopping district has not much promoted vertical spatial differentiation comparatively, and also it's intensity of land use is the lower among nine the highest centers. It is presented that intimate relationship between intensity of vertical land use and classes of central places within the city. The ratio of inns and hotels in Pusan Station shopping district is third ranked in Pusan City. And the size of inns and hotels in this area is the most largest among the nine highest ranked central places within Pusan City. These presented that the traditional characteristics of station area as a special functioned shopping district. Inns and hotels mainly located along the narrower and back street. And it forms agglomerated areas or 'an alley of inns' at the inner parts of blocks, some like a 'hidden flower'. In Korea, 'alley' means that an area of specialization gains the prestige, traditionally. 2. Restaurants mainly locate along the narrower and back streets. And agglomerated areas of restaurants coincide with the agglomerated area of drinking places. It shows that these two kinds of functions need the same locational conditions. The ratio of Chinese restaurants is the highest in the Pusan Station shopping district. It's due to the agglomerated area these kinds of restaurants at the 'China town'. 3. Pusan Station shopping district has been formed along the streets within the residential areas. It's means that this shopping district now at the initial or middle growth era in development stage of shopping areas. 4. In general, wholesales and light manufacturing are located at peripheries within shopping district. But in Pusan Station shopping district, it dose not appear these spatial pattern. It shows that this area is lower ranked central place and not much progressed in spatial differentiation. 5. Particular firms which customers and workers have stayed more longer period of time are located at the far from the first floor. This vertical spatial differentiation is similar to the horizontal sequences. 6. Firms which have more ability of rental payment are located at street comers such as banks and pharmacies. In Pusan Station shopping district commercial facilities could not invade into the second third floors at narrower streets and first floor of back streets, still now.

• Journal of Korean Society of Forest Science
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• v.87 no.4
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• pp.549-556
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• 1998

To develop the effective methods of flowering stimulation, Hinoki cypress (Chamaecyparis obtusa Sieh. et Zuec.) grafts growing in a seed orchard and in a clone bank in Southern Breeding Station of Cheju were applied with gibberellin treatments, and predicted the seed production potential. In the seed orchard, $GA_{4/7}$ 1.5cc was injected into the stem of drafts and sprayed whale tree crown with $GA_3$ 300ppm and $GA_{4/7}$ 300ppm. Un the other hand, in the clonal archives, drafts were given intrusion of $GA_{4/7}$ 1.5cc into the excised and open inner part of bark wind $GA_3$ 20mg and sprayed with $GA_3$ 300ppm. Additionally, grafts growing in the seed orchard were treated with gibberellins at 3 different periods of time and 3 different treatments during the growing season. The results obtained here are summarized as follows : 1. All of the applications of Gilbberellin promoted female flower formation. Among these, the treatment of intrusion of $GA_{4/7}$ 1.5cc into the excised and open inner part of bark was racist effective, followed by the spraying of $GA_3$ 300ppm. Similarly, the applications of gibberellin promoted male flower formation. 2. Regarding the time of applications, treatment on August 15 was more effective than those of August 31 and September 11 in the stimulation of female flowers. On the contrary, there was no significant difference in the number of male flowers among 3 different time treatments. 3. It was supposed that the application of the intrusion of $GA_{4/7}$ 1.5cc into the excised and open inner part of bark on August 15 showing the best effect in female flower formation can produce 22.12kg seeds per ha. 4. Considerable significant difference existed among clones for both female and male flower formations. 5. Flower formation, especially female flower formation, seemed to be partially associated with the genetic potential of individual trees.