• Korean Journal of Environmental Agriculture
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• v.9 no.1
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• pp.23-37
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• 1990

In order to disclose the contamination of the Mushim-Cheon by pollutants in August and September of 1989 and to establish countermeasures, the collected water samples were analyzed to obtain the following results : 1. The water temperature of the period ranged from 25.8 to $30.8^{\circ}C$ acceptable for the growth of microorganisms and algae to allow the self-purification of the stream. 2. The pHs at the sites during the same period ranged from 6.5 to 8.5 which fall within the allowed values for the first grade water supplies except for site 14. 3. At site 18 which is the confluence of the sewer of the excretion disposal facilities and the main stream, the DO was observed to fall down to 0.7 ppm in September. 4. The BOD value reached a maximum of 62.1 ppm at site 18, which far exceeded the limit of 40 ppm, the allowed value for the discharges from the disposal facilities. In addition, the SS values were 200 and 520 ppm in August and September, respectively, which were three to seven times as high as the allowed limit of 70 ppm. 5. The high $NH_3-N$ value of 46.2 ppm at site 18 in September suggested that the water was heavily contaminated with excretions. 6. The BOD load of the sewage from site 12, the Sajik-Dong Sewer, in September was estimated to be about 0.306 ton/day. 7. The contamination of the influents, the family wastewater, and the discharges from the disposal facilities was greater than that of the main stream. 8. In the samples collected from site 12, the Sajik-Dong sewer at an interval of every two hours, a close correlation was observed between the pollutant load and the life cycle of the nearby inhabitants. 9. Compared with the results obtained from the water samples in 1979, it was observed that the water was heavily contaminated at site 12 (the Sajik-Dong Sewer, under the Chung Ju Great Bridge) and site 15 (Under the 2nd Uncheon Bridge) over the last 10 years, with little difference at site 9(Young Un-Dong water supply source).

• Journal of Distribution Science
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• v.10 no.7
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• pp.33-41
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• 2012

The purpose of this study is to analyse the state of the energy industry and to determine the efficiency of its functioning on the basis of energy conservation principle and application of innovative technologies aimed at improving the ecological modernisation of agricultural sectors of Kazakhstan. The research methodology is based on an integrated approach of financial and economic evaluation of the effectiveness of the investment project, based on calculation of elasticity, total costs and profitability, as well as on comparative, graphical and system analysis. The current stage is characterised by widely spread restructuring processes of electric power industry in many countries through introduction of new technical installations of energy facilities and increased government regulation in order to enhance the competitive advantage of electricity market. Electric power industry features a considerable value of creating areas. For example, by providing scientific and technical progress, it crucially affects not only the development but also the territorial organisation of productive forces, first of all the industry. In modern life, more than 90% of electricity and heat is obtained by Kazakhstan's economy by consuming non-renewable energy resources: different types of coal, oil shale, oil, natural gas and peat. Therefore, it is significant to ensure energy security, as the country faces a rapid fall back to mono-gas structure of fuel and energy balance. However, energy resources in Kazakhstan are spread very unevenly. Its main supplies are concentrated in northern and central parts of the republic, and the majority of consumers of electrical power live in the southern and western areas of the country. However, energy plays an important role in the economy of industrial production and to a large extent determines the level of competitive advantage, which is a promising condition for implementation of energy-saving and environmentally friendly technologies. In these circumstances, issues of modernisation and reforms of this sector in Kazakhstan gain more and more importance, which can be seen in the example of economically sustainable solutions of a large local monopoly company, significant savings in capital investment and efficiency of implementation of an investment project. A major disadvantage of development of electricity distribution companies is the prevalence of very high moral and physical amortisation of equipment, reaching almost 70-80%, which significantly increases the operating costs. For example, while an investment of 12 billion tenge was planned in 2009 in this branch, in 2012 it is planned to invest more than 17 billion. Obviously, despite the absolute increase, the rate of investment is still quite low, as the total demand in this area is at least more than 250 billion tenge. In addition, industrial infrastructure, including the objects of Kazakhstan electric power industry, have a tangible adverse impact on the environment. Thus, since there is a large number of various power projects that are sources of electromagnetic radiation, the environment is deteriorated. Hence, there is a need to optimise the efficiency of the organisation and management of production activities of energy companies, to create and implement new technologies, to ensure safe production and provide solutions to various environmental aspects. These are key strategic factors to ensure success of the modern energy sector of Kazakhstan. The contribution of authors in developing the scope of this subject is explained by the fact that there was not enough research in the energy sector, especially in the view of ecological modernisation. This work differs from similar works in Kazakhstan in the way that the proposed method of investment project calculation takes into account the time factor, which compares the current and future value of profit from the implementation of innovative equipment that helps to bring it to actual practise. The feasibility of writing this article lies in the need of forming a public policy in the industrial sector, including optimising the structure of energy disbursing rate, which complies with the terms of future modernised development of the domestic energy sector.

• Journal of the Korean Institute of Landscape Architecture
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• v.49 no.5
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• pp.151-162
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• 2021

The recent trend of using ornamental grasses as essential landscaping plants has become more prominent, while the demands for today's gardens are to solve the challenges of climate change, biodiversity loss, and urban ecosystem services. Nowadays, the interest in ornamental grasses in South Korea is dramatically increasing, as is the number of available species and varieties. To find the better use of ornamental grasses in urban green spaces, more research should be conducted to understand the current state of ornamental grasses and their characteristics in South Korea. and a practical way of applying ornamental grasses to urban gardens should be devised. For that purpose, this research carried out a survey on the current state of ornamental grasses distributed in the landscaping plants market in South Korea. The grasses were analyzed according to the growing conditions, including habitats, ecological, and horticultural growth characteristics. As a result, 40 genera, 104 species, and 264 taxa of ornamental grasses were verified to be distributed in the market for garden plants in South Korea in August 2021. Poaceae and Cyperaceae are 69.7% and 28.4% among them, respectively. Juncaceae and Typhaceae are of little importance. No Restionaceae is supplied yet. Most of the Poaceae ornamental grasses prefer sunny open land, but others from various habitats are used too. The majority of the Cyperaceae ornamental grasses originate from woodlands, woodland edges, water's edges, and marshes. The market supplies fourteen genera of cool-season and sixteen genera of warm-season grasses. According to life-types of grasses, thirty-eight species are evergreens or semi-evergreens. Thirty-four species are deciduous. Seven species are summer-dormant. According to the growth habits of the grasses, thirty-three species are runners and fifty-one species are clumpers. There are fifteen taxa of ornamental grasses recently selected that have become native grasses.

• 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.