• Korean Journal of Plant Resources
• /
• v.35 no.5
• /
• pp.652-658
• /
• 2022

This study was conducted to induce somatic embryogenic callus (SEC) derived from petals in rose. The petal explants of 3 cultivars ('Ice Wing', 'Orange Eye' and 'Pink Beauty') with different flower colors were placed on three types media (MS, SH and WPM) supplemented with 11 mg/L 2,4-D, respectively, and then cultured in the dark for 47 days. Calluses were formed at explants of all three cultivars. Also, 'Ice Wing', which were cultured in the SH as the basal medium, showed the highest callus formation rate. However, somatic embryos were generated from only petal-derived callus of 'Ice Wing', which were induced on the WPM as the basal medium, transferred it to SH basal medium supplemented with 3 mg/L 2,4-D, and 300 mg/L L-proline, and cultured for 5 weeks. The SEC has been proliferated every four weeks at the subculture interval. In addition, as a results of making a comparison of expression of RhSERK3 and RhSERK4, which is used as signal for generation of somatic embryo from callus in rose, between the SEC and petal-derived callus from 'Ice Wing' by RT-qPCR, the former showed 10 times higher RhSERK3 expression and 700 times higher RhSERK4 expression than the latter.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.46 no.1
• /
• pp.91-104
• /
• 2023

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

• Journal of Korea Entertainment Industry Association
• /
• v.13 no.8
• /
• pp.411-424
• /
• 2019

The purpose of this study is to explore the feasible policy directions for sports welfare that can not only improve the standard of living through health but also ensure a happy and enjoyable life for the people of Gangwon Province. For this purpose, I have conducted studies such as the analysis on the sports class voucher project being implemented by the South Korean government and the case analysis in sports welfare, and present policy directions as follows. First of all, it is about upgrading the sports class voucher project. And as its implementation plans, I suggest ① increased publicity, ② the earmarking of the province's own budget for the sports class voucher project, ③ the establishment of a system for cooperation for work implementation between the related organizations and their staff in charge with a view to activating the sports class voucher project, and ④ the upgraded services for the sports class voucher project and the upgraded access to the life cycle-based universal welfare. Second, it is about using public sports facilities and developing various programs. I suggest the active utilization of the public sports facilities that enable people to learn the skills for such sports disciplines as baseball, badminton, ice sports, and golf and the development and distribution of distinctive educational programs for dance for media entertainment shows for female youths, climbing, cheer leading, fencing, surfing and horseback riding. Third, it is about nurturing the human resources and networking. For this, I suggest the creation of 'Sports Welfare Specialist Training Program' and the training of the college students majoring in sports science with the aim of creating a number of jobs. Fourth, it is about refurbishing the system and establishing the support system. I suggest the dismantling of the partitions in the welfare policy related to sports activities and the formation of (tentatively named) 'Gangwon Province Sports Welfare Implementation Committee', and the creation of (tentatively named) 'Sports Welfare Project Support Team' in Health, Welfare & Women's Affairs Bureau or Culture, Tourism and Sports Bureau in the short term and then its long-term expansion into (tentatively named) 'Gangwon Province Sports Welfare Support Center' in responding to the needs that reflect the provincial demographics, with a view to establishing a single lineup for the administrative support system. Furthermore, as budget and manpower are needed to realize customized sports welfare that suits the characteristics of the province and in which all the provincial residents can collect benefits, I suggest that the province provide the legal basis through creating 'Ordinance Promoting Sports Welfare in Gangwon Province' and pushing forward with (tentatively named) 'Gangwon Province Sports Welfare Competition' as what revises the sports class voucher project for the purpose of broadening the basis for sports welfare promotion.

• The Korean Journal of Air & Space Law and Policy
• /
• v.29 no.1
• /
• pp.127-160
• /
• 2014

The UN COPUOS was established in 1959 as a permanent committee of the UN General Assembly with the aims to promote international cooperation in peaceful uses of outer space, to formulate space-related programmes within the UN, to encourage research and dissemination of information on space, and to study legal problems arising from the outer space activities. Its members have been enlarged from 24 members in 1959 to 76 in 2014. The Legal Subcommittee, which has been established under COPUOS in 1962 to deal with legal problems associated with space activities, through its first three decades of work has set up a framework of international space law: the five treaties and agreements - namely the Outer Space Treaty, Rescue Agreement, Liability Convention, Registration Convention, Moon Agreement - and the five declarations and legal principles. However, some sceptical views on this legal framework has been expressed, concerning the applicability of existing international space law to practical issues and new kinds of emerging space activities. UNISPACE III, which took place in 1999, served as a momentum to revitalize the discussions of the legal issues faced by the international community in outer space activities. The agenda of the Legal Subcommittee is currently structured into three categories: regular items, single issue/items, and items considered under a multi-year workplan. The regular items, which deal with basic legal issues, include definition and delimitation of outer space, status and application of the five UN treaties on outer space, and national legislation relevant to the peaceful exploration and use of outer space. The single issues/items, which are decided upon the preceding year, are discussed only for one year in the plenary unless renewed. They include items related to the use of nuclear power sources in outer space and to the space debris mitigation. The agenda items considered under a multi-year work plan are discussed in working group. Items under this category deal with non-legally binding UN instruments on outer space and international mechanism for cooperation. In recent years, the Subcommittee has made some progress on agenda items related to nuclear power sources, space debris, and international cooperation by means of establishing non-legally binding instruments, or soft law. The Republic of Korea became the member state of COPUOS in 2001, after rotating seats every two years with Cuba and Peru since 1994. Korea's joining of COPUOS seems to be late, in considering that some countries with hardly any space activity, such Chad, Sierra Leone, Kenya, Lebanon, Cameroon, joined COPUOS as early as 1960s and 1970s and contributed to the drafting of the aforementioned treaties, declarations, and legal principles. Given the difficulties to conclude a treaty and un urgency to regulate newly emerging space activities, Legal Subcommittee now focuses its effort on developing soft law such as resolutions and guideline to be adopted by UN General Assembly. In order to have its own practices reflected in the international practices, one of the constituent elements of international customary law, Korea should analyse its technical capability, policy, and law related to outer space activities and participate actively in the formation process of the soft law.