• Management & Information Systems Review
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• v.29 no.1
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• pp.79-96
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• 2010

The purpose of this study is to investigate factors that affect corporate CEOs' tax avoidance, ultimately helping find how to fundamentally prevent the avoidance, establish a tax system that ensures tax payers' compliance and revise tax laws and regulations in a positive way. For the purpose, this researcher surveyed corporate CEOs with a questionnaire that contained many questions of various types, which was developed based on previous studies. Findings of the study can be summarized as follows. Main factors affecting tax avoidance were the application of tax provisions, the ability to understand tax laws and the expectation of tax avoidance. The more corporate CEOs' were influenced by the first and the third factors, the higher their propensity for tax avoidance was. On the contrast, corporate CEOs were lower in propensity for tax avoidance when they were more able to understand tax laws. Regarding the three factors' relative influences, tax avoidance was most affected by the expectation of tax avoidance, followed by the ability to understand tax laws and the application of tax provisions in order. Meanwhile, a multi-regression analysis using the sequential deletion technique showed that tax avoidance were affected by the application of tax provisions and the expectation of tax avoidance and that tax avoidance was most influenced by the application of tax provisions, followed by the expectation of tax avoidance. These findings indicate that the degree of corporate CEOs' tax avoidance may vary depending on social and environmental changes that their business face. Meanwhile, positive factors such as tax-bearing capacity and the procedure of tax calculation and negative factors such as management ethics and tax authorities' regulation are all thought to be not helping prevent tax avoidance.

• Journal of the Korea Concrete Institute
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• v.21 no.4
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• pp.401-408
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• 2009

A compression lap splice becomes an important issue due to development of ultra-high strength concrete. Current design codes regarding compression lap splice do not utilize merits of the improved strength of ultra-high strength concrete. Especially, a compression lap splice can be calculated longer than a tension lap splice according to the codes because they do not consider effects of compressive strength of concrete and transverse reinforcement. This anomaly confuses engineers in practice. Design equation is proposed for compression lap splice in 40 to 70 MPa of compressive strength of concrete. The proposed equation is based on 51 specimens conducted by authors. Basic form of the equation includes main parameters which are derived from investigating test results. Through two-variable non-linear regression analysis of measured splice strengths, a strength equation of compression lap splices is then derived. A specified splice strength is defined using a 5% fractile coefficient and a lap length equation is constructed. By the proposed equation, the anomaly of lap lengths in tension and compression is got rid of. In addition, the equation has a reliability equivalent to those of the specified strengths of materials.

• Journal of the Korean Institute of Landscape Architecture
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• v.37 no.1
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• pp.87-99
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• 2009

This research is an introductory study that hopes to interpret the cultural scenic landscape by analyzing Korea's mountains, streams, topography, color, light, human behavior, and more based on real landscape paintings. It places its purpose on understanding our intrinsic cultural scenic landscape by investigating the changed topography and the differing life patterns caused bythe active national land development after the modern era. With Seoul, which is now difficult to find images of its past, and the surrounding areas of the Han riverbed, the interpretation related to its original topography, landscape, climate, weather, and human behaviors was observed while the main focus was placed on the climate of the perception held by people regarding Mt. Geumgang and other ranges which are not fully opened to the public yet. In order to comprehensively analyze the figures of features and appearing landscapes including color, light, and more, it was described through the concept called climate. Hereupon, the real landscape paintings by Gyunjae(Jeong-Seon), mainly bearing features of existing Korean mountains, wereutilized as visual historical material. However, not having all his works, other pieces with representative characteristics were utilized such as "Gyeong-Gyo-Myeong-Seung-Chup(a painting with picturesque sceneries around old Seoul)" and "Hae-Ak-Jeon-Shin-Chup(a landscape painting including even the spirits of the seas and mountains)" which contain the regions' distinct scenery. As a result, the old cultural scenic landscapes of Korea are regarded as containing diverse mountains and where the conceptions of the treatment of mountains were reflected.

• Journal of the Korean Geotechnical Society
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• v.27 no.9
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• pp.67-76
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• 2011

Bearing capacity of pile foundations in cold region is dominated by adfreeze bond strength between surrounding soil and pile perimeter. Adfreeze bond strength is considered to be the most important design parameter for foundations in cold region. Many studies in last 50 years have been conducted to analyze characteristics of adfreeze bond strength. However, most studies have been performed under constant temperature and normal stress conditions in order to analyze affecting factors like soil type, pile material, loading speed, etc. In this study, both freezing temperature and normal stress acting on pile surface were considered to be primary factors affecting adfreeze bond strength, while other factors such as soil type, pile material and loading speed were predefined. Direct shear box was used to measure adfreeze bond strength between Joomoonjin sand and aluminium because it is easy to work for various roughness. Test was performed with temperatures of > $0^{\circ}C$, $-1^{\circ}C$, $-2^{\circ}C$, $-5^{\circ}C$, and $-10^{\circ}C$ and vertical confining pressures of 1atm, 2atm, and 3atm. Based on the test results, the effects of temperature and vertical stress on adfreeze bond strength were analyzed. The test results showed that adfreeze bond strength increases with decreased temperature and increased vertical stress. It was also noted that two types of distinct sections exist, owing to the rate of increase of adfreeze bond strength along the change of freezing temperature: 1)rapidly increasing section and 2)gradually decreasing section. In addition, the results showed that a main factor affecting adfreeze bond strength switches from friction angle to adhesion as freezing temperature decreases.

• Proceedings of the Korean Society of Marine Engineers Conference
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• 2011.06a
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• pp.235-235
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• 2011

Lau basin of south Pacific, as an active back arc basin, is promising area bearing seafloor massive hydrothermal deposit that is located in a subduction zone between the Pacific ocean plate and Indo-Australian continental plate. Korea Ocean Research and Development Institute tracked from 2004 to 2006 the hydrothermal activity to the extension of the northeast Lau Basin, targeting seamount. hydrothermal activity by tracking was found hydrothermal evidences. In this study, Marine seismic survey was carried out in the Lau basin seamount of the possibility of hydrothermal deposit. In particular, Marine magnetic survey and seismic survey was carried out at the same time in TA-12 seamount and noise characteristics were found in the seamount. the main process of data processing is Bandpass filter, FK filter, Deconvolution for noise attenuation such backscatter and multiple reflections. the migration is performed to compensate for reflection points followed by seamount of a slope. In this study, bedrock and upper strata could be identified and in the Future, the comparative method with Multi Beam Echo Sounder(MBES) are likely to derive the correct velocity model, the marine magnetic survey results should be considered.

• Journal of Veterinary Clinics
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• v.29 no.4
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• pp.334-338
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• 2012

A 3-year-old, intact male Pungsan dog was presented for a 2-week history of a non-weight-bearing lameness of left hindlimb with anorexia. The dog had no history of trauma, and never been routinely vaccinated or treated with heartworm preventatives. The complete blood count showed severe leukocytosis and neutrophilia with left shift. Serum biochemistry showed hypoalbuminemia, azotemia, and increased hepatobilliary enzyme activity. A canine heartworm antigen test was positive. Thoracic radiographs were consistent with heartworm disease as evidences by main pulmonary artery enlargement, right-sided cardiomegaly, and interstitial lung pattern. Echocardiography revealed pulmonary valvular regurgitation and pulmonary hypertension. Selective femoral arterial angiogram was performed, and bilateral femoral arterial occlusion was identified. The dog died after angiogram, and necropsy was performed. At necropsy, adult heartworm and a large blood clot were found within the lumen of left and right femoral artery. This case report describes an unusual migration of heartworm to femoral artery that caused hindlimb lameness.

• Journal of Korean Society of Forest Science
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• v.96 no.3
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• pp.295-299
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• 2007

Resistance to chestnut gall wasp (Dryocosmus kuriphilus) of Korean prevailing chestnut cultivars, new cultivars released by Korea Forest Research Institute (KFRI), and local cultivars by growers was investigated to select optimal cultivars suitable for main chestnut producing areas. During three years investigated from 2004 to 2006, we could find no damage by chestnut gall wasp in any cultivars of test sites located in Gongju and Chungju of the central area. However, most cultivars of Gwangyang, Sancheong and Hapcheon sites located in the southern area showed a lot of damage by chestnut gall wasp. Hapcheon was most severe in comparison with regional damage by chestnut gall wasp. From comparison among cultivars, Kwangeun, Sandae, Eunsan and Idae released by KFRI showed no damage suggesting the highest resistant cultivars. On the contrary, over 20% in total damage by chestnut gall wasp was investigated in Tanzawa, Riheiguri, Kurakata-amaguri, Pyeonggi, Gwangdeok, Seil, Sinipyeong and Yumabyuni suggesting susceptible cultivars. In damage by chestnut gall wasp according to investigated position within tree, weak shoot was more severe than bearing shoot. Damage by chestnut gall wasp of major cultivars in Gwangyang, Sancheong and Hapcheon sites was remarkably decreased in 2006, and it seems to be caused by biological control by natural enemies such as Torymus sinensis.

• Asian Pacific Journal of Cancer Prevention
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• v.13 no.10
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• pp.5291-5298
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• 2012

Beta-asarone is one of the main bioactive constituents in traditional Chinese medicine Acorus calamu. Previous studies have shown that it has antifungal and anthelmintic activities. However, little is known about its anticancer effects. This study aimed to determine inhibitory effects on LoVo colon cancer cell proliferation and to clarify the underlying mechanisms in vitro and in vivo. Dose-response and time-course anti-proliferation effects were examined by MTT assay. Our results demonstrated that LoVo cell viability showed dose- and time-dependence on ${\beta}$-asarone. We further assessed anti-proliferation effects as ${\beta}$-asarone-induced apoptosis by annexin V-fluorescein isothiocyanate/propidium iodide assay usinga flow cytometer and observed characteristic nuclear fragmentation and chromatin condensation of apoptosis by microscopy. Moreover, we found the apoptosis to be induced through the mitochondrial/caspase pathway by decreasing mitochondrial membrane potential (MMP) and reducing the Bcl-2-to-Bax ratio, in addition to activating the caspase-9 and caspase-3 cascades. Additionally, the apoptosis could be inhibited by a pan-caspase inhibitor, carbobenzoxy-valyl-alanyl-aspartyl-[O-methyl]-fluoromethylketone (Z-VAD-FMK). When nude mice bearing LoVo tumor xenografts were treated with ${\beta}$-asarone, tumor volumes were reduced and terminal deoxynucleotide transferase-mediated dUTP nick end labeling (TUNEL) assays of excised tissue also demonstrated apoptotic changes. Taken together, these findings for the first time provide evidence that ${\beta}$-asarone can suppress the growth of colon cancer and the induced apoptosis is possibly mediated through mitochondria/caspase pathways.

• Journal of the Mineralogical Society of Korea
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• v.29 no.3
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• pp.141-153
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• 2016

The Manjang deposit is emplaced in Hwajeonri formation comprising limestone that is interbeded with slate and phyllite in the central Okcheon Group. It consists of the Main and the Central orebody of Cu-bearing hydrothermal vein deposit and the Western orebody of iron skarn deposit. Based on coexisting mineral assemblage the skarnization can be divided into prograde skarnization (stage I : clinopyroxene ${\pm}$ magnetite ${\pm}$ quartz, stage II : garnet + clinopyroxene ${\pm}$ magnetite ${\pm}$ quartz) and retrograde hydrothermal alteration (stage III: magnetite + amphibole + quartz ${\pm}$ garnet ${\pm}$ clinopyroxene ${\pm}$ chlorite ${\pm}$ epidote ${\pm}$ fluorite ${\pm}$ calcite, stage IV: fluorite ${\pm}$ pyrrhotite ${\pm}$ chalcopyrite ${\pm}$ amphibole ${\pm}$ quartz ${\pm}$ calcite). Diopside is abundant in stage I, and hedenbergite was produced in stage II and III. Garnet compositions change from grandite to andradite, which suggests a redox transition from relatively reduced to oxidized condition during the skarn formation. Magnetite in stage I and II has relatively constant Fe contents, while in the stage III it has increased Si and Ca concentrations. This variation could indicate that magnetite was more strongly affected by host rocks during the retrograde stage. Sulfur isotope compositions of pyrrhotite and chalcopyrite produced in stage IV are within the range of + 5.9~6.9 ‰, corresponding to igneous origin, but slightly high sulfur isotope values could be attributed to an interaction with host rocks, limestone.

• Journal of the Korea Institute of Building Construction
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• v.20 no.2
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• pp.123-128
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• 2020

γ-dicalcium silicate(γ-C₂S) is known as a polymorphism of belite. Due to its high CO₂ fixing capacity and the production process with low CO₂ emission, γ-C₂S has attracted more attention of researchers. For the further development of γ-C₂S applications in construction industry, this study aims to investigate the method for synthesizing high purity of γ-C₂S. The influence of raw materials and calcination temperatures on the purity of γ-C₂S was evaluated. Several Ca bearing materials were selected as the calcium source, the materials which's main component is SiO₂ were used as the silicon source. Raw materials were mixed and calcined under different temperatures. The results revealed that the highest purity could be obtained using Ca(OH)₂ and SiO₂ powder as raw materials. In addition, a relatively economic synthesis method using natural mineral materials-limestone and silica sand as raw materials were developed for the practical application. The purity of synthetic γ-C₂S was recorded up to 77.6%.