• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.31 no.2
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• pp.173-183
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• 2021

Objectives: This study evaluated the skin permeability of lawsone in henna hair dyes to understand the exposure characteristics of henna hair dyes in the human body. It examined the protective effects of protectants by applying protectants A, B, and C to test skin. Methods: Skin absorption tests were conducted using Franz diffusion cells according to OECD test guideline 428. After applying one kind of natural henna hair dye and chemical henna hair dye, respectively, to a standardized pig skin model, samples of receptor fluid were collected at 1h, 3h, 6h, and 24h. The skin permeation of lawsone was determined using HPLC. After the skin absorption experiment, the skin to which hair dye was applied was analyzed to determine the residual amount of lawsone in the skin. Results: The cumulative permeation of both natural and chemical henna hair dyes increased over time, and the natural henna hair dye had a flux value (t=3.194, p<.05) high both in the K_p value (t=3.207, p<.05) and the residual amount (t=22.701, p<.001). For skin treated with a protectant, the cumulative permeation of natural henna hair dye 24h control and the cumulative permeation of protectant A, B, and C increased over time. Flux and K_p values were in the order control > protectant A > protectant C > protectant B. The residual amount (F=4.469, p<.05) was in the order of protectant C > protectant A > protectant B > control. At 3h, the dye application time of natural henna hair dye, the lawsone flux value (F=4.454, p<.05) and K_p value (F=4.455, p<.05) were higher in the control group than in the protectant groups. The 24h cumulative permeation of the chemical henna hair dye increased with time in both the control and the protectant groups, and the flux and K_p values were in the order of protectant A > protectant C > protectant B > control. The residual amount (F=7.901, p<.01) was in the order of protectant B > protectant A> protectant C > control. Conclusions: Within the normal dyeing time for henna hair dye (three hours for natural henna hair dyes and 30 minutes for chemical henna hair dyes) lawsone skin penetration was not observed even when no protective agent was applied. After that time, however, evidence of skin penetration and retention of lawsone and the protective effect of protective agents were observed.

• International Journal of Computer Science & Network Security
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• v.24 no.7
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• pp.128-142
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• 2024

Creation and implementation of export-oriented strategy is an urgent issue of economic development of any country. In an export-oriented model of economic development, exports should be a means of promoting economic growth and a tool to strengthen existing and potential competitive advantages. Agricultural production is the key factor in exports and the source of foreign exchange earnings in many countries. However, the export potential of agricultural producers may be inefficiently fulfilled due to the heterogeneity of countries in terms of economic development, trade relations and border policy. The aim of the research is to study the nature, main trends and problematic aspects of fulfilling the export potential of agricultural production in the context of aggravating food crisis. The study involved general scientific methods (induction and deduction, description, analysis, synthesis, generalization) and special (statistical method, economic analysis, descriptive statistics and interstate comparisons, graphical method). The need to ensure food security by countries around the world urges the importance of the agricultural sector as a catalyst for economic development, sources of foreign exchange earnings, investment direction, etc. The study of agricultural specialization led to the conclusion that wheat and sugar are goods with the highest export potential. It is substantiated that the countries of South America, OECD, North America and Europe have the highest level of realization of export potential of agricultural production, and African countries are import-dependent. In addition, the low export orientation of Africa and Asia due to the peculiarities of their natural and climatic conditions is established based on the assessment of export-import operations in the regional context. The internal and external export potential of each of the regions is analysed. Economic and mathematical simulation of assessing the impact of the most important factors on the wheat exports volumes was applied, which allowed predicting wheat exports volume and making sound management decisions regarding the realization of the export potential of agricultural companies. The inverse correlation between the exports volume and wheat consumption per capita, and the direct correlation between the effective size and area of land used for wheat cultivation was established through the correlation and regression analysis.

• 한국사회정책
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• v.19 no.3
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• pp.119-147
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• 2012

This paper aims to explore whether the trilemma of welfare states has been a valid argument about the recent change of welfare states. Based on fuzzy-set ideal type analysis of data from seventeen OECD countries, it examines that welfare states have achieved three core policy objectives -income equality, employment growth and fiscal discipline- in the service economy during the period between 1981 and 2010. The evidence presented in this paper does not support the trilemma of the service economy where only two goals can be pursued successfully at one time, at a cost of the other remained goal. The trilemma has been effective only to the countries in liberal welfare regime where employment growth and fiscal discipline has been achieved at a cost of higher levels of income equality. However, conservative welfare-state regimes have experienced the deterioration of income equality and fiscal restraint after the mid 1980s and it seems that they have diverged into various models. In the countries of the social democratic welfare regime, the goals of equality and employment have been achieved simultaneously together with fiscal discipline since the early 2000s. While they are classified as the perfect model in the research, Southern European welfare states including Greece and Italy, classified as 'the crisis model', have not performed well in all the three aspects. On the evidence presented in this paper, it can be said that the trilemma of welfare states in the service economy is not effective to explain the policy goals of welfare state as well as the result of redistributive politics in the service economy.

• Journal of Korean Home Economics Education Association
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• v.32 no.2
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• pp.77-97
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• 2020

The purpose of this study was to develop and evaluate the sustainable housing teaching-learning process plan aimed to achieve the global SDGs through home economics class in middle school that is based on the ADDIE model. The overall objective of the plan was to contribute to cultivating students' sustainable housing values and to creating sustainable lifestyle through everyday practice. The plan consisting of 4 lessons contained various activity and visual resources(4 individual and 4 team activity sheets, 4 reading texts, 1 homework sheet and 1 evaluation sheet, and 7 videos) for students and (4 sets of ppt and 4 reading texts) for teachers. The theme and team activities of each lesson were related to 2~7 targets of 2~3 SDGs, in total 11 targets of 5 SDGs. The plan was implemented to 4 classes of 127 senior students at Y middle school in Cheongju city during the period from the 29^th of August to the 18^th of September, 2019. The results showed that students were very positive and highly satisfied with not only practical contents but also adequacy of resources and activities of the whole 4-lessons, so that they actively participated in the lessons more than usual and looked forward to learning more about it. They thoroughly enjoyed various team activities such as brain writing, mandal art, visual thinking, making UCC, and planning the sustainable village as well as writing a short reflective journal at the end of each lesson. Students also reported that they highly accomplished the goal of each lesson and the overall objective. It could be concluded that the teaching-learning process plan of 4-lessons could contribute to cultivating students' sustainable housing values and to creating sustainable lifestyle through practicing everyday life. It indicates that home economics is one of the major subjects to contribute to the attainment of global issue of SDGs for OECD education 2030 and to educate the practically acting global citizen.

• Toxicological Research
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• v.33 no.2
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• pp.107-118
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• 2017

Although alternative test methods based on the 3Rs (Replacement, Reduction, Refinement) are being developed to replace animal testing in reproductive and developmental toxicology, they are still in an early stage. Consequently, we aimed to develop alternative test methods in male animals using mouse spermatogonial stem cells (mSSCs). Here, we modified the OECD TG 489 and optimized the in vitro comet assay in our previous study. This study aimed to verify the validity of in vitro tests involving mSSCs by comparing their results with those of in vivo tests using C57BL/6 mice by gavage. We selected hydroxyurea (HU), which is known to chemically induce male reproductive toxicity. The 50% inhibitory concentration ($IC_{50}$) value of HU was 0.9 mM, as determined by the MTT assay. In the in vitro comet assay, % tail DNA and Olive tail moment (OTM) after HU administration increased significantly, compared to the control. Annexin V, PI staining and TUNEL assays showed that HU caused apoptosis in mSSCs. In order to compare in vitro tests with in vivo tests, the same substances were administered to male C57BL/6 mice. Reproductive toxicity was observed at 25, 50, 100, and 200 mg/kg/day as measured by clinical measures of reduction in sperm motility and testicular weight. The comet assay, DCFH-DA assay, H&E staining, and TUNEL assay were also performed. The results of the test with C57BL/6 mice were similar to those with mSSCs for HU treatment. Finally, linear regression analysis showed a strong positive correlation between results of in vitro tests and those of in vivo. In conclusion, the present study is the first to demonstrate the effect of HU-induced DNA damage, ROS formation, and apoptosis in mSSCs. Further, the results of the current study suggest that mSSCs could be a useful model to predict male reproductive toxicity.

• Tuberculosis and Respiratory Diseases
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• v.48 no.6
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• pp.837-852
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• 2000

Backgrounds : Today, tuberculosis cannot only be cured medically, but also controlled by public health. Despite the overall worldwide decline in tuberculosis, the disease continues to be a significant problem among developing countries and in the slums of large cities in some industrialized countries. Particularly, this communicable disease has come into the public health spotlight because of its resurgence in the 1990's. our country has been operating the Korean National Tuberculosis Control Program since 1962, focusing around public health centers. Therefore, this study aims to compare the effectiveness of tuberculosis control activities, one of the major public health activities in Korea, by producing indexes, such as the yearly registration rate per 100,000 population and treatment compliance of tuberculosis on in small areas (communities). Methods : This work was accomplished by constructing a time-series analytic model using data from "1980~2000: the Yearly Statistical Report" with patient registry data of 234 City. County. District public health centers and by identifying the factors influencing the tuberculosis indexes. Results : The trends of pulmonary tuberculosis positive point prevalence and pulmonary tuberculosis negative point prevalence on X-ray screening have declined steadily, beginning in 1981 and continuing to 1998 by region (city, county, district). Although the tuberculosis mortality rate steadily shows a declining trend by year and region, but Korea still ranks first among 29 OECD countries in 1998, with a tuberculosis mortality rate of 7.1 per 100,000 persons, according to the time-series analysis for fatal diseases. Conclusion : The results of the study will form the fundamental basis of future regional health care planning and the Korean Tuberculosis Surveillance System on 2000. Since the implementation of local autonomy through the Local Health Act of 1995, it has now become vita1 for each city, county, district public health centers to determine its own priorities for relevant health care management, including budget allocation and program goals.

• Korean Journal of Ecology and Environment
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• v.37 no.2 s.107
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• pp.180-192
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• 2004

This study was carried out to assess the seasonal variation of water quality and the effect of pollutant loading from watershed in a shallow eutrophic reservoir (Shingu reservoir) from November 2002 to February 2004, Stable thermocline which was greater than $1^{\circ}C$ per meter of the water depth formed in May, and low DO concentration (< 2 mg $O_2\;L^{-1}$) was observed in the hypolimnion from May to September, 2003. The ratio of euphotic depth to mixing depth ($Z_{eu}/Z_{m}$) ranged 0.2 ${\sim}$ 1.1, and the depth of the mixed layer exceeded that of the photic layer during study period, except for May when $Z_{eu}$ and $Z_{m}$ were 4 and 4.3 m, respectively. Most of total nitrogen, ranged 1.1 ${\sim}$ 4.5 ${\mu}g\;N\;L^{-1}$, accounted for inorganic nitrogen (Avg, 58.7%), and sharp increase of $NH_3$-N Hand $NO_3$-N was evident during the spring season. TP concentration in the water column ranged 43.9 ${\sim}$ 126.5 ${\mu}g\;P\;L^{-1}$, and the most of TP in the water column accounted for POP (Avg. 80%). During the study period, DIP concentration in the water column was &;lt 10 ${\mu}g\;P\;L^{-1}$ except for July and August when DIP concentration in the hypolimnion was 22.3 and 56.7 ${\mu}g\;P\;L^{-1}$, respectively. Increase of Chl. a concentration observed in July (99 ${\mu}g\;L^{-1}$) and November 2003 (109 ${\mu}g\;L^{-1}$) when P loading through two inflows was high, and showed close relationship with TP concentration (r = 0.55, P< 0.008, n = 22). Mean Chl. a concentration ranged from 13.5 to 84.5 mg $L^{-1}$ in the water column, and the lowest and highest concentration was observed in February 2004 (13.5 ${\pm}$ 1.0 ${\mu}g\;L^{-1}$) and November 2003 (84.5 ${\pm}$29.0 ${\mu}g\;L^{-1}$), respectively. TP concentration in inflow water increased with discharge (r = 0.69, P< 0.001), 40.5% of annual total P loading introduced in 25 July when there was heavy rainfall. Annual total P loading from watershed was 159.0 kg P $yr^{-1}$, and that of DIP loading was 126.3 kg P $yr^{-1}$ (77.7% of TP loading. The loading of TN (5.0ton yr-1) was 30 times higher than that of TP loading (159.0 kg P yr-1), and the 78% of TN was in the form of non-organic nitrogen, 3.9 ton $yr^{-1}$ in mass. P loading in Shingu reservoir was 1.6 g ${\cdot}$ $m^{-2}$ ${\cdot}$ $yr^{-1}$, which passed the excessive critical loading of Vollenweider-OECD critical loading model. The results of this study indicated that P loading from watershed was the major factor to cause eutrophication and temporal variation of water quality in Shingu reservoir Decrease by 71% in TP loading (159 kg $yr^{-1}$) is necessary for the improvement of mesotrophic level. The management of sediment where tine anaerobic condition was evident in summer, thus, the possibility of P release that can be utilized by existing algae, may also be considered.

• 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.