• 디지털융복합연구
• /
• 제10권6호
• /
• pp.181-187
• /
• 2012

본 연구에서는 부동산투자와 관련한 대표적 조세인 취득세, 종합부동산세, 양도소득세에 대한 투자자의 조세 부담정도가 부동산의 투자행동(장기투자 목적 정도)에 어떠한 영향을 미치는지에 대하여 분석하고, 이러한 부동산 투자행동은 부동산 투자에 대한 투자성과(실현수익률)에 얼마나 영향을 미치는가에 대하여 분석을 실시하였다. 본 연구는 부동산 투자에 있어서 투자자에게 조세의 부담정도에 따른 투자행동의 선택결과가 최종의 투자성과에 서로 다른 결과를 나타낸다는 점을 고려하여 본 연구모델을 투자의사결정시 기초적인 의사결정 도구로 활용할 수 있을 것으로 생각된다.

• Environmental Analysis Health and Toxicology
• /
• 제5권3_4호
• /
• pp.29-36
• /
• 1990

Aflatoxins, produced by strains of Aspergillus flavus and Aspergillus parasiticus, can be found worldwide in corn, barley, peanuts, and other commodities. Among this group of toxins, aflatoxin B$_1$was realized to be one of the most potent environmental carcinogens, mutagens and teratogens. It is routinely monitored by methods such as thin layer chromatography, liquid chromatography, fluorodensitometric technique and radioimmunoassay. However, these assays are expensive, necessitate radioactive reagents, and require overnight incubation. In this study, the determination of fungal flora in several sorts cereals has been carried out in order to obtain an appropriate information of the population of fungi. The quantitative analysis of aflatoxin B$_1$has been carried out by High Performance Liquid Chromatography (HPLC) method and Enzyme Linked Immunosorbent Assay (ELISA). The results were summarized as follow: 1) From the 100 samples,313 colonies of fungi were isolated. Among the 313 colonies, 274 were possible to identify into 11 genera. The identified genera were Aspergillus Penicillium, Mucor, Rhizopus, Alternaria, Cladosorium, Fusarium, Circinella, Chrysosporium, Paecilomyces and Phoma. 2) Six of Aspergillus flavus were aflatoxin-producing strains. Aspergillus flavus isolated from sample barleys was contained the highest content (21.8 $\mu\textrm{g}$/ml) of aflatoxin B$_1$. 3) The yield of aflatoxin B$_1$-oxime compound was appromately 75%. Aflatoxin B$_1$-oxime-Human serum albumin was approved by formal consent as complete antigen. 4) Direct competitive ELISA permitted detection of 0.15 ng levels. In the quantitative microanalysis, ELISA was superior to HPLC method.

• Bulletin of the Korean Chemical Society
• /
• 제15권2호
• /
• pp.132-138
• /
• 1994

Bis(diethylamino)aluminum hydride was utilized in a systematic study of the approximate rates and stoichiometry of the reaction of excess reagent with 55 selected organic compounds containing representative functional groups under standardized conditions (THF, $0^{\circ}C$, reagent to compound=4 : 1) in order to define the characteristics of the reagent for selective reductions. The reducing action of BEAH was also compared with that of the parent aluminum hydride. The reducing action of the reagent is quite similar to that of aluminum hydride, but the reducing power is much weaker. Aldehydes and ketones were readily reduced in 1-3 h to the corresponding alcohols. However, unexpectedly, a ready involvement of the double bond in cinnamaldehyde was realized to afford hydrocinnamyl alcohol. The introduction of diethylamino group to the parent aluminum hydride appears not to be appreciably influential in stereoselectivity on the reduction of cyclic ketones. Both p-benzoquinone and anthraquinone utilized 2 equiv of hydride readily without evolution of hydrogen, proceeded cleanly to the 1,4-reduction products. Carboxylic acids and acid chlorides underwent reduction to alcohols slowly, whereas cyclic anhydrides utilized only 2 equiv of hydride slowly to the corresponding hydroxylacids. Especially, benzoic acid with a limiting amount of hydride was reduced to benzaldehyde in a yield of 80%. Esters and lactones were also readily reduced to alcohols. Epoxides examined all reacted slowly to give the ring-opened products. Primary and tertiary amides utilized 1 equiv of hydride fast and further hydride utilization was quite slow. The examination for possibility of achieving a partial reduction to aldehydes was also performed. Among them, benzamide and N,N-dimethylbenzamide gave ca, 90% yields of benzaldehyde. Both the nitriles examined were also slowly reduced to the amines. Unexpectedly, both aliphatic and aromatic nitro compounds proved to be relatively reactive to the reagent. On the other hand, azo- and azoxybenzenes were quite inert to BEAH. Cyclohexanone oxime liberated 1 equiv of hydrogen and utilized 1 equiv of hydride for reduction, corresponding to N-hydroxycyclohexylamine. Pyridine ring compounds were also slowly attacked. Disulfides were readily reduced with hydrogen evolution to the thiols, and dimethyl sulfoxide and diphenyl sulfone were also rapidly reduced to the sulfides.