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A Study on Taxation Electronic Commerce (전자상거래의 조세정책에 관한 연구)

  • Kim, Ju-Taek
    • Korean Business Review
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    • v.15
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    • pp.59-78
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    • 2002
  • It is only 9 to 10 years since the use of internet became commercial. But electronic commerce is now a familiar form of commercial transaction. Though the ratio of electronic commerce compared to total commercial transaction is still low, it is certain that electronic commerce will be the major form of transactions in the future. In July 1, 1997, United States made a public "A Framework for Global Electronic Commerce" to set up Internet to be a duty free zone and declared to play the trigger role in getting the international discussion of "A Framework for Global Electronic Commerce". In July 8, 1997, EU also adopted "Bonn Declaration"-minimizing government regulations and imposing no new tax on electronic commerce. Focusing the international trend, we need to develop the tax policy that is suitable for our country situation as soon as we can. To be able to do that, we must make an endless effort like selecting professionals, making new administrative part and supporting the research.

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Development of QSAR Model Based on the Key Molecular Descriptors Selection and Computational Toxicology for Prediction of Toxicity of PCBs (PCBs 독성 예측을 위한 주요 분자표현자 선택 기법 및 계산독성학 기반 QSAR 모델 개발)

  • Kim, Dongwoo;Lee, Seungchel;Kim, Minjeong;Lee, Eunji;Yoo, ChangKyoo
    • Korean Chemical Engineering Research
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    • v.54 no.5
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    • pp.621-629
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    • 2016
  • Recently, the researches on quantitative structure activity relationship (QSAR) for describing toxicities or activities of chemicals based on chemical structural characteristics have been widely carried out in order to estimate the toxicity of chemicals in multiuse facilities. Because the toxicity of chemicals are explained by various kinds of molecular descriptors, an important step for QSAR model development is how to select significant molecular descriptors. This research proposes a statistical selection of significant molecular descriptors and a new QSAR model based on partial least square (PLS). The proposed QSAR model is applied to estimate the logarithm of partition coefficients (log P) of 130 polychlorinated biphenyls (PCBs) and lethal concentration ($LC_{50}$) of 14 PCBs, where the prediction accuracies of the proposed QSAR model are compared to a conventional QSAR model provided by OECD QSAR toolbox. For the selection of significant molecular descriptors that have high correlation with molecular descriptors and activity information of the chemicals of interest, correlation coefficient (r) and variable importance of projection (VIP) are applied and then PLS model of the selected molecular descriptors and activity information is used to predict toxicities and activity information of chemicals. In the prediction results of coefficient of regression ($R^2$) and prediction residual error sum of square (PRESS), the proposed QSAR model showed improved prediction performances of log P and $LC_{50}$ by 26% and 91% than the conventional QSAR model, respectively. The proposed QSAR method based on computational toxicology can improve the prediction performance of the toxicities and the activity information of chemicals, which can contribute to the health and environmental risk assessment of toxic chemicals.

Seasonal Variation of Water Quality in a Shallow Eutrophic Reservoir (얕은 부영양 저수지의 육수학적 특성-계절에 따른 수질변화)

  • Kim, Ho-Sub;Hwang, Soon-Jin
    • 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.

A Study on Integrated Approaching Factors of Environmentally-Friendly Companies Certification Scheme and Environmental Impact Assessment of Korea (환경친화기업지정제도와 환경영향평가제도에서의 통합적 환경관리 요소에 대한 기초적 연구)

  • Hong, Jun-Suk;Kim, Kyu-Yeon;Kwon, Oh-Sang
    • Journal of Environmental Impact Assessment
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    • v.17 no.2
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    • pp.113-124
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    • 2008
  • A worldwide trend of permitting system for industrial installation to achieve a high level of protection of the environment has been moved from single media to multimedia in approach. The Council of the European Community issued the Directive 96/61/EC, the IPPC Directive, concerning integrated pollution prevention and control in 1996. The IPPC Directive is one of the most ambitious legal measures that the European Union (EU) has initiated with a view to applying the prevention principle for industrial activities. The IPPC aims to achieve the integrated prevention and reduction of environmental pollution emitted by those industrial installations with a higher potential of emissions to the environment. Organization for Economic Cooperation and Development (OECD) recommended on Environmental Performance Reviews of Korea in 2006 that IPPC permitting concept should be considered for large stationary sources at the national and regional levels. Any Korean law doesn't provide for integrated pollution control with a single process covering all pollution from economic activities. However, one exception might be the "environmentally-friendly companies" certification scheme, introduced in 1995, in which participants agree to meet targets beyond the legal emission limit values in exchange for government technical and financial support to operate environmental management systems. The other exception might be Environmental impact assessment (EIA) of projects, in 1977, which has been strengthened and reinforced to be more preventive through development of the prior environmental review system (PERS) in 1999. The aim of this work is to introduce the contents of IPPC Directive at the viewpoint of Korea policy and to survey the integrated approaching concept of Environmentally-Friendly Companies (EFC) Certification Scheme and EIA policy of Korea. The study will be helpful in the future to prepare the infrastructure of integrated permitting system and to enforce the integrated permit which the authorities of local government issues on industrial activities. It can be said that the data calculated through both EFC Certification Scheme and EIA will be discussed as worthful information to determine Korean BAT reference notes for integrated permitting process.

Comparative Analysis on Health Care Expenditure and Its Improvement Effect for Social Welfare: An Application of Principal Component Analysis (보건의료비의 사회후생 증대효과 비교분석: 주성분분석을 중심으로)

  • Rhee, Hyun-Jae
    • The Journal of the Korea Contents Association
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    • v.13 no.2
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    • pp.378-389
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    • 2013
  • Health care expenditure might be understood as a core source of social welfare. It is mainly due to the fact that the health care expenditure is closely related to the level of social welfare. And, therefore, the paper is basically designed to investigate the effect of social welfare improvement resulted from an increasing in per capita, private, public, and total health care expenditures during 1995-2009 periods. Empirical evidence reveals that the improvement of social welfare in middle income group reveals the highest improvement in social welfare, and the other income groups maintain a quite similar pattern in improvement of social welfare. As far as category of health care expenditure concerns, the effect of social welfare improvement by per capita health care expenditure is in general lower in all case. And, private sector achieves the highest improvement of social welfare in comparing with public and total health care expenditures. To this end, it could be tentatively concluded that the private health care expenditure has to be substituted for the public sector to induce market-oriented operational system. Accordingly, it would be better to build an institutional basis more elaborately in setting up the market system.

Particle Size Analysis of Lead Aerosol with the use of 2730ppm Lead Nebulizing Solution for Inhalation Toxicology Study (흡입독성 연구를 위한 2730ppm 납 네뷸라이징 용액에서 발생된 에어로졸의 입경분석)

  • Jeung Jae Yeal;Kang Sung Ho;Kim Sam Tae;Lee Eun Kyoung;Song Young Sun;Lee Ki Nam
    • Journal of Physiology & Pathology in Korean Medicine
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    • v.17 no.2
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    • pp.518-524
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    • 2003
  • Ultrasonic nebulizer with the application of new engineering methodology and the design of electronic circuit was made for lead inhalation toxicology study and 2730ppm lead nebulizing solution was used to generate lead aerosol. After modification of source and inlet temperatures, the results of particle size analysis for lead aerosol were as following. The highest particle counting for source temperature 20℃ was 39933.66 in inlet temperature 100℃ and particle diameter 0.75tLm. The highest particle counting for source temperature 50℃ was 39992.71 in inlet temperature 250℃ and particle diameter 0.75μm. The highest particle counting for source temperature 70℃ was 37569.55 in inlet temperature 50℃ and particle diameter 0.75μm. The ranges of geometric mean diameter(GMD) were 0.754-0.784μm for source temperature 2℃, 0.758-0.852μm for source temperature 50℃, and 0.869-1.060μm for source temperature 70℃. The smallest GMD was 0.754μm in source temperature 20℃ and inlet temperature 20℃, and the largest GMD was 1.060μm in source temperature 70℃ and inlet temperature 250℃. The ranges of geometric standard deviation(GSD) were 1.730-1.782 for source temperature 20℃, 1.734-1.894 for source temperature 50℃, and 1.921-2.148 for source temperature 70℃. The lowest GSD was 1.730 in source temperature 20℃ and inlet temperature 20℃, and the highest GSD was 2.148 in source temperature 70℃ and inlet temperature 250℃. Lead aerosol generated in this study was polydisperse. The ranges of mass median diameter(MMD) were 1.856-2.133μm for source temperature 20℃, 1.877-2.894μm for source temperature 50℃, and 3.120-6.109μm for source temperature 70℃. The smallest MMD was 1.856μm in source temperature 20℃ and inlet temperature 20℃, and the largest MMD was 6.109μm in source temperature 70℃ and inlet temperature 250℃. Slight increases for GMD, GSD, and MMD values were observed with same source temperature and increase of inlet temperature. MMD for inhalation toxicology testing in EPA guidance is less than 4μm. In this study, source temperature 20℃ and 50℃ with inlet temperature from 20℃ to 250℃ were conformed to the EPA guidance, but inlet temperature 20℃ and 50℃ for source temperature 70℃ were conformed EPA guidance. MMD for inhalation toxicology testing in OECD and EU is less than 3μm. In this study, source temperature 20℃ and 50℃ with inlet temperature from 20℃ to 250℃ were conformed to the EPA guidance, but none for source temperature 70℃.

Ecological Risk Assessment of Alachlor using Medaka (Oryzias latipes) and Earthworm (Eisenia fetida) (송사리(Oryzias latipes)와 지렁이(Eisenia fetida)를 이용한 Alachlor의 생태 위해성평가)

  • Lee, Chul-Woo;Kim, Hyun-Mi;Yoon, Jun-Heon;Song, Sang-Hwan;Ryu, Ji-Sung;Kim, Eun-Kyoung;Yang, Chang-Yong;Chung, Young-Hee;Choi, Kyung-Hee;Lee, Moon-Soon
    • Korean Journal of Environmental Biology
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    • v.25 no.1
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    • pp.1-7
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    • 2007
  • Medaka(Oryzias latipes) and earthworm(Eisenia fetida) toxicity tests were carried out and ecological risk assessment in water and soil was performed with national monitoring data. NOEC of alachlor was $100\;{\mu}g\;L^{-1}$ in the medaka early life-stage test. Embryonic development, hatchability and time to hatching of medaka eggs were affected by this chemical. The $LC_{50}$ and NOEC of alachlor were $94.1\;mg\;kg^{-1}\;and\;55.0\;mg\;kg^{-1}$, respectively, in the earthworm acute toxicity test. The environmental monitoring has been carrying out by NIER since 1999. Exposure levels of alachlor in water and soil were $ND{\sim}0.54\;{\mu}g\;L^{-1}\;and\;ND{\sim}0.9\;{\mu}g\;kg^{-1}$, respectively, in national monitoring data which had been performed from 2000 to 2004. The measured water and soil exposure levels were applied to evaluate the environmental risk assessment. The PNEC of alachlor in water and in soil were determined as $1\;{\mu}g\;L^{-1}\;and\;55.0\;{\mu}g\;kg^{-1}$, respectively using the safety factors which were suggested in EU and OECD. The HQs (PEC/PNEC) were determined to be below 1 for both water and soil when the maximum exposure levels ($0.54\;{\mu}g\; L^{-1}$ in water and $0.9\;{\mu}g\;kg^{-1}$ in soil) were applied. Conclusively, our study indicated that there was not significant ecological risk of alachlor in water and soil of our monitoring sites.