• Journal of Ecology and Environment
• /
• 제48권3호
• /
• pp.382-394
• /
• 2024

Background: Humbo Farmer Managed Natural Regeneration (FMNR) forest is managed through direct involvement of the local community and funded by the World Vision Australia through World Vision Ethiopia under framework of the Kyoto Protocol's Clean Development Mechanism on greenhouse gas emissions. Understanding the amount and distribution of carbon stored in forests across different elevations will enhance ability to anticipate how forests will react to future climate conditions and carbon levels. The aim of the study was to quantify the amount of carbon stocks along altitudinal gradients in the Humbo FMNR forest in southern Ethiopia. A total of 54 nested sample plots of 20 m × 20 m were established on transects of elevation gradients. Inventories of woody species and soil samples (0-10 cm and 10-20 cm depth) were collected within each nested sample plot. Carbon stocks in woody biomass and soil were compared by three elevation classes. Results: The total carbon stocks significantly (p < 0.05) differed among the three altitudinal gradients. There is no significant difference in biomass carbon stocks between the middle (1,610-1,750 m above sea level [a.s.l.]) and lower (1,470-1,610 m a.s.l.) elevations. However, both of these elevations significantly differ (p < 0.05) from the higher (1,750-1,890 m a.s.l.) elevation, despite an increase in carbon stocks from lower to higher elevations. The highest ecosystem carbon stock was contributed by soil carbon. The higher proportion of C stocks at the higher elevations may be associated to the species composition and dominance with larger wood density. Conclusions: It was concluded that even though soil carbon contributed higher carbon to the total carbon stock, biomass is stronger impact than soil carbon when it comes to carbon stock variation by altitudinal gradients. We recommend that carbon-related awareness creation on reducing emission for the local people and promotion of knowledge on carbon stock credits accounting and to be claimed in future for financing, which could be considered as additional possible option for sustainable forest management.

• 국제초고층학회논문집
• /
• 제9권2호
• /
• pp.127-154
• /
• 2020

Disproportionate collapse triggered by local structural failure may cause huge casualties and economic losses, being one of the most critical civil engineering incidents. It is generally recognized that ensuring robustness of a structure, defined as its insensitivity to local failure, is the most acceptable and effective method to arrest disproportionate collapse. To date, the concept of robustness in its definition and quantification is still an issue of controversy. This paper presents a detailed review on about 50 quantitative measures of robustness for building structures, being classified into structural attribute-based and structural performance-based measures (deterministic and probabilistic). The definition of robustness is first described and distinguished from that of collapse resistance, vulnerability and redundancy. The review shows that deterministic measures predominate in quantifying structural robustness by comparing the structural responses of an intact and damaged structure. The attribute-based measures based on structural topology and stiffness are only applicable to elastic state of simple structural forms while the probabilistic measures receive growing interest by accounting for uncertainties in abnormal events, local failure, structural system and failure-induced consequences, which can be used for decision-making tools. There is still a lack of generalized quantifications of robustness, which should be derived based on the definition and design objectives and on the response of a structure to local damage as well as the associated consequences of collapse. Critical issues and recommendations for future design and research on quantification of robustness are provided from the views of column removal scenarios, types of structures, regularity of structural layouts, collapse modes, numerical methods, multiple hazards, degrees of robustness, partial damage of components, acceptable design criteria.

• 경영과정보연구
• /
• 제29권3호
• /
• pp.71-96
• /
• 2010

본 연구는 OECD모델조세조약과 UN모델조세조약에 나타난 고정사업장 개념을 국내 법인세법 규정과 비교 검토함으로서 고정사업장에 대한 개념과 판정기준을 고찰하였으며, 고정사업장에 귀속되는 국내원천소득금액의 결정과 관련하여 플랜트 건설 판매 외국법인을 사례기업으로 선정하여 고정사업장에 귀속될 국내원천소득의 결정방법과 범위 그리고 그 계산방법에 대하여 검토하였다. OECD회원국으로서 국제조세에 관한 분쟁을 해결하고 국내에 진출해 있는 외국기업에 대한 과세권을 정당하게 지키기 위하여 우리나라 법인세법상의 고정사업장 개념이 나아가야 할 방향을 제시하면 다음과 같다. 첫째로, 건축 건설공사의 경우 6월을 초과하여 존속하는 경우에 고정사업장으로 판정하도록 규정하고 있으나 OECD기준에 따라 12월을 초과하는 현장만을 고정사업장으로 판정하는 것이 바람직할 것이다. 둘째로, 법인세법에서 고정사업장으로 간주되는 종속대리인의 범위를 계약체결대리인 뿐만 아니라 보관대리인, 주문대리인 및 보관대리인까지 종속대리인으로 규정하여 외국기업의 활동을 지나치게 제한하고 있는 것을 완화할 필요가 있다. 즉 OECD조세 조약에서와 같이 계약체결대리인만으로 한정할 필요가 있다. 셋째로, 법인세법에서 고정사업장에 포함되지 않는 보조적 예비적 활동장소를 한정하여 규정하고 있어 외국기업들의 사업 활동의 범위를 제한하고 고정사업장의 범위를 확대적용하고 있는 바 이를 완화하여야 할 것이다. 넷째로, 국내원천소득금액을 결정하는 방법에 있어서도 기타 합리적인 방법으로 이익접근방법의 하나인 이익분할법을 규정하고 거래당사자의 상대적인 공헌도에 따라 이익을 분할하도록 하고 있는데 이익배분의 기준으로 삼을 수 있는 구체적이고 객관적인 근거를 제시하여 조세분쟁의 여지를 해소할 필요가 있다.

• The Journal of Asian Finance, Economics and Business
• /
• 제6권3호
• /
• pp.151-162
• /
• 2019

The paper examines the effects of Foreign Direct Investment (FDI) on the economic growth of Lao People's Democratic Republic (Lao PDR) between 1993 and 2015. The investigation is based on the influence of growth and economic absorptive capability determinants such as human capital, trade openness, and institutional quality. The methodological analysis uses a multivariate framework accounting capital stock, labor stock, FDI, human capital, trade openness, and institutional quality in regression of the Vector Autoregressive model. Augmented Dickey-Fuller unit root test, Johansen Cointegration test, and Granger Causality test were applied as parts of the econometric time-series analysis approach. The empirical results demonstrate the positive effects of FDI and trade openness, and the negative effects of human capital and institutional quality on the economic growth of the Lao PDR over the 1993 to 2015 period. The findings confirm that trade openness complemented by a sufficient level of infrastructure, education, quality institutions, and transparency significantly influence economic growth and attract more FDI. Research results lend credence to the need for the Lao PDR's government to focus on improving its economic absorptive capability and economic competitiveness regionally and globally by improving wealth and resource management strategies, as failure to take this course of action could lead to the Dutch Disease effects.

• 대한세포병리학회지
• /
• 제9권2호
• /
• pp.207-211
• /
• 1998

Adenoid cystic carcinoma of the uterine cervix is a rare tumor accounting for less than 1% of all cervical adenocarcinoma. This tumor is characterized by aggressive biological behavior with frequent local recurrence or metastatic spread, postmenopausal onset, and occasional association with conventional squamous cell carcinoma. The cytologic diagnosis of adenoid cystic carcinoma in the uterine cervix is often difficult because of negative smear due to intact overlying mucosa, cytologic findings mimicking endometrial cells, and masquerade as squamous ceil carcinoma. Recently we have experienced a case of adenoid cystic carcinoma arising in the uterine cervix, which was identified on the routine Papanicolaou smear and was histologically confirmed by the consequent biopsy. The smear showed abundant cellularity composed of relatively uniform cells. The tumor cells were arranged in small clusters, acini, naked cells, and loose sheets with abortive cribriform pattern. There were scattered globoid basement membrane-like materials and tumor diathesis. The nuclei were pleomorphic and showed hyperchromatic and coarsely granular choromatin with inconspicuous nucleoli. The punch biopsy of the uterine cervix showed typical histologic findings of adenoid cystic carcinoma characterized by tumor nests composed of hyperchromatic uniform basaloid cells, cribriform pattern, and cylindrical hyaline bodies.

• 한국연소학회지
• /
• 제8권4호
• /
• pp.9-14
• /
• 2003

High temperature air combustion technology has been utilized by using preheated air over 1100 K and excessive exhaust gas recirculation. Numerical analysis was performed to investigate the combustion characteristics with high temperature deficient oxygen air combustion by adopting a counterflow as a model problem accounting for detailed chemical kinetics. Methane($CH_4$) was used as a test fuel and calculated oxidizer conditions were low temperature high oxygen (300K, $X_{O2}=0.21$) and high temperature low oxygen (1300K, $X_{O2}=0.04$) conditions. The latter case showed that the flame temperature is lower than the former case and its profile showed monotonic decrease from oxidizer to fuel side, without having local maximum flame temperature at high stretch rate. Also, heat release rate was one order lower and it has one peak profile because of low oxygen concentration and heat release rate integral is almost same for stretch rate. High temperature low oxygen air combustion shows low NO emission characteristics.

• 콘크리트학회논문집
• /
• 제17권3호
• /
• pp.481-485
• /
• 2005

The present study examines the distribution of calcium hydroxide, unhydrated cement grain and porosity at the steel-concrete interface. The formation of calcium hydroxide has been confirmed by microscopic analysis using BSE images containing the ITZ between the steel and concrete. It was found that calcium hydroxide does not form a layer on the steel surface, different from the hypothesis that has been available in investigating the corrosion of steel in concrete, ranging from 5 to $10\%$ within the steel surface. Moreover, the high level of porosity at the ITZ was observed, accounting for $30\%$, which may reduce the buffering capacity of cement hydration products against a local fall in the pH. These findings may imply that the mole of ($Cl^-$) :($OH^-$) in pore solution as chloride threshold level lead to wrong judgement or to a wide range of values.

• 농촌지도와개발
• /
• 제19권3호
• /
• pp.649-672
• /
• 2012

The government established Special Accounts for Balanced National Development in 2005, and the Metropolitan Council has enacted and executed ordinance relevant to special accounts to relieve regional unbalanced growth and to promote regional balanced growth. This study derived a political implication through the comparison analysis of the background of establishment and its purpose, the selection criteria of support target, finance scale and tax revenue finance, appropriation target and finance distribution, etc. on the basis of Chungcheongnam-do Special Accounts for Balanced Development and Jeollabuk-do Eastern part Special Accounts among the special accounts implemented in metropolitan council. The major conclusions of this study are as follows. First, the transition from the concept of balanced development to specialized development is necessary for the development of distressed region. Second, the pure wastefulness ratio of the local government's tax revenue finance of special accounts designed concentrating upon special accounts for Wide-area Autonomous Communities development should be gradually expanded. Third, Special Accounting budget should be supported to promote specialized development through the selection and concentration centering around comparatively advantageous resource within the region. Fourth, the strategic special accounts budget application system of cities and counties to utilize the projects of the government and the province to achieve the goal of cities and counties should be prepared.

• 한국지진공학회:학술대회논문집
• /
• 한국지진공학회 2005년도 학술발표회 논문집
• /
• pp.90-101
• /
• 2005

For the site characterization at two representative inland areas, Gyeongju and Hongsung, in Korea, in-situ seismic tests containing boring investigations and resonant column tests were performed and site-specific ground response analyses were conducted using equivalent linear as well as nonlinear scheme. The soil deposits in Korea were shallower and stiffer than those in the western US, from which the site classification system and site coefficients in Korea were derived. Most sites were categorized as site classes C and D based on the mean shear wave velocity to 30 m, Vs30 ranging between 250 and 650 m/s. Based on the acceleration response spectra determined from the site-specific analyses, the site coefficients specified in the Korean seismic design guide underestimate the ground motion in the short-period band and overestimate the ground motion in mid-period band. These differences can be explained by the differences in the bedrock depth and the soil stiffness profile between Korea and western US. The site coefficients were re-evaluated and the preliminary site classification system was introduced accounting for the local geologic conditions on the Korean peninsula.

• Asian Pacific Journal of Cancer Prevention
• /
• 제14권10호
• /
• pp.5625-5629
• /
• 2013

Occurrence of breast cancer is related to genetic as well as cultural, environmental and life-style factors. Variations in diversity of these factors among different ethnic groups and geographical areas emphasize the immense need for studies in all racial-ethnic populations. The incidence of breast cancer in Pakistan is highest in Asians after Jews in Israel and 2.5 times higher than that in neighboring countries like Iran and India, accounting for 34.6% of female cancers. The Pakistani population is deficient in information regarding breast cancer etiology and epidemiology, but efforts done so far had suggested consanguinity as a major risk factor for frequent mutations leading to breast cancer and has also shed light on genetic origins in different ethnic groups within Pakistan. World-wide research efforts on different ethnicities have enhanced our understanding of genetic predisposition to breast cancer but despite these discoveries, 75% of the familial risk of breast cancer remains unexplained, highlighting the fact that the majority of breast cancer susceptibility genes remain unidentified. For this purpose Pakistani population provides a strong genetic pool to elucidate the genetic etiology of breast cancer because of cousin marriages. In this review, we describe the known breast cancer predisposition factors found in the local Pakistani population and the epidemiological research work done to emphasize the importance of exploring factors/variants contributing to breast cance, in order to prevent, cure and decrease its incidence in our country.