• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Journal of the Mineralogical Society of Korea
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• v.21 no.4
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• pp.341-347
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• 2008

The feasibility of commercializing the hydrothermal synthesis of Na-A type zeolite from siliceous mudstone has been conducted using a 50-liter bench-scale autoclave and the application of the zeolite as an environmental remediation agent. Siliceous mudstone, which is widely distributed around the Pohang area, was adopted as a precursor. The siliceous mudstone is favorable for the synthesis of zeolite because it contains 70.7% $SiO_2$ and 10.0% $Al_2O_3$, which are major ingredient of zeolite formation. The synthesis of zeolite was carried out under the following conditions that had been obtained from the previous laboratory-scale tests: 10hr reaction time, $80^{\circ}C$ reaction temperature, $Na_2O/SiO_2$ ratio = 0.6, $SiO_2/Al_2O_3$ ratio = 2.0 and $H_2O/Na_2O$ ratio= 98.6. The crystallinity and morphology of the zeolite formed were similar to those obtained from the laboratory-scale tests. The recovery and cation exchange ion capacity were 95% and 215 cmol/kg, respectively, which are slightly higher than those obtained in laboratory scale tests. To examine the feasibility of the zeolite as an environmental remediation agent, experiments for heavy metal adsorption to zeolite were conducted. Its removal efficiencies of heavy metals in simulated waste solutions decreased in the following sequences: Pb > Cd > Cu = Zn > Mn. In a solution of 1500 mg/L total impurity metals, the removal efficiencies for these impurity metals were near completion (> 99%) except for Mn whose efficiency was 98%. Therefore, the synthetic Na-A type zeolite was proven to be a strong absorbent effective for removing heavy metals.

• The Journal of Korean Society for Radiation Therapy
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• v.21 no.1
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• pp.1-7
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• 2009

Purpose: The purpose is to evaluate the accuracy of correcting the targeting error through the Target Location System (TLS) for the location change error of the reference point which arises from the movement or motion of patient during the treatment using the CyberKnife. Materials and Methods: In this test, Gafchromic MD-55 film was inserted into the head and neck phantom to analyze the accuracy of the targeting, and then the 6 MV X-ray of CyberKnife (CyberKnife Robotic Radiosurgery System G4, Accuray, US) was irradiated. End to End (E2E) program was used to analyze the accuracy of targeting, which is provided by Accuray Corporation. To compute the error of the targeting, the test was carried out with the films that were irradiated 12 times by maintaining the distance within the rage of $0{\pm}0.2\;mm$ toward x, y, z from the reference point and maintaining the angle within the rage of $0{\pm}0.2^{\circ}$ toward roll, pitch, yaw, and then with the films which were irradiated 6 times by applying intentional movement. And the correlation in the average value of the reference film and the test film were analyzed through independent samples t-test. In addition, the consistency of dose distribution through gamma-index method (dose difference: 3%) was quantified, compared, and analyzed by varying the distance to agreement (DTA) to 1 mm, 1.5 mm, 2 mm, respectively. Results: E2E test result indicated that the average error of the reference film was 0.405 mm and the standard deviation was 0.069 mm. The average error of the test film was 0.413 mm with the standard deviation of 0.121 mm. The result of independent sampling t-test for both averages showed that the significant probability was P=0.836 (confidence level: 95%). Besides, by comparing the consistency of dose distribution of DTA through 1 mm, 1.5 mm, 2 mm, it was found that the average dose distribution of axial film was 95.04%, 97.56%, 98.13%, respectively in 3,314 locations of the reference film, consistent with the average dose distribution of sagittal film that was 95.47%, 97.68%, 98.47%, respectively. By comparing with the test film, it was found that the average dose distribution of axial film was 96.38%, 97.57%, 98.04%, respectively, at 3,323 locations, consistent with the average dose distribution of sagittal film which was 95.50%, 97.87%, 98.36%, respectively. Conclusion: Robotic CyberKnife traces and complements in real time the error in the location change of the reference point caused by the motion or movement of patient during the treatment and provides the accuracy with the consistency of over 95% dose distribution and the targeting error below 1 mm.

• Cartoon and Animation Studies
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• s.46
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• pp.85-106
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• 2017

With the media's shift into the digital era in the 2000s, comic book publishers attempted a transition into the new medium by establishing a distribution structure using internet networks. But that effort shied from escaping the parallel-page reading structure of traditional comics. On the other hand, webtoons are showing divers changes by redesigning the structure of traditional sequential art media; they tend to separate and allot spaces according to the vertical scroll reading method of the internet browser and include animations, sound effects and background music. This trend is also in accordance with the preferences of modern readers. Modern society has complicated social structures with the development of various media; the public is therefore exposed to different stimuli and shows characteristics of differentiated perceptions. In other words, webtoons display more relevant and entertaining characteristics by inserting sounds and using moving texts and characters in specific frames, while traditional comics require an appreciation of withdrawal and immersion like other published media. Motions in webtoons are partially applied for dramatic tension or to create an effective expression of action. For example, hand-drawn animation is adopted to express motions by dividing motion images into many layers. Sounds are also utilized, such as background music with episode-related lyrics, melodies, ambient sounds and motion-related sound effects. In addition, webtoons provide readers with new amusement by giving tactile stimuli via the vibration of a smart phone. As stated above, the vertical direction, time-based nature of animation motions and tactile stimuli used in webtoons are differentiated from published comics. However, webtoons' utilization of innovative techniques hasn't yet reached its full potential. In addition to the fact that the software used for webtoon effects is operationally complex, this is a transitional phenomenon since there is still a lack of technical understanding of animation and sound application amongst the general public. For example, a sound might be programmed to play when a specific frame scrolls into view on the monitor, but the frame may be scrolled faster or slower than the author intended; in this case, sound can end before or after a reader sees the whole image. The motion of each frame is also programmed to start in a similar fashion. Therefore, a reader's scroll speed is related to the motion's speed. For this reason, motions might miss the intended timing and be unnatural because they are played out of context. Also, finished sound effects can disturb the concentration of readers. These problems come from a shortage of continuity; to solve these, naturally activated consecutive sounds or animations, like the simple rotation of joints when a character moves, is required.

• Journal of Korean Society of Environmental Engineers
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• v.28 no.3
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• pp.329-336
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• 2006

Iron manufacturing process involves production of various by-product including slag, sludge, sintering and EAF(Electric Arc furnace dust). Some of the by-products such as EAF and sintering dust are disposed of as waste due to their high heavy metal contents. It has been notice for many years that the EAF dust also contain about 65% of Fe(0) and Fe(II) and then the possible utilization of the iron. One possibility is to apply the EAF as a lining material in conjunction with clay or HDPE liners, in waste landfill. The probable reaction between the leachate containing toxic elements such as TCE, PCE dioxine and $Cr^{6+}$ is reduction of the toxic materials in corresponding to the oxidation of the reduced iron and therefore diminishing the toxicity of the leachate. It is, however, prerequisite to evaluate the leaching characteristics of the EAF dust before application. Amelioration of the leachate would be archived only when the level of toxic elements in the treated leachate is less than that of in the untreated leachate. Several leaching techniques were selected to cover different conditions and variable environments including time, pH and contact method. The testing methods include availability test, pH-stat test and continuous column test. Cr and Zn are potentially leachable elements among the trace metals. The pH of the EAF dust is highly alkaline, recording around 12 and Zn is unlikely to be leached under the condition. On the contrary Cr is more leachable under alkaline environment. However, the released Cr should be reduced to $Cr^{3+}$ and then removed as $Cr(OH)_3$. Removal of the Cr is observed in the column test and further study on the specific reaction of Cr and EAF dust is underway.

• Journal of the Korean Applied Science and Technology
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• v.33 no.1
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• pp.1-12
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• 2016

This study is to make the liquid crystalline structure using sucrose distearate (Sucro-DS) emulsifier to create the hydrophilic type oil-in-water (O/W) emulsion, the droplets of the emulsion having a structure of a multi-lamellar structure. We have studied the physicochemical properties of Sucro-DS using those techniques. And it has been studied in the emulsion performance. In order to form the liquid crystalline structure applying 3 wt% of Sucro-DS, 5 wt% of glycerin, 5 wt% of squalane, 5 wt% of capric/caprylic triglyceride, 3wt% of cetostearyl alcohol, 1wt% of glyceryl mono-stearate, 78 wt% of pure water in mixture having the lamellar structure of stable multi-layer system was found to formed. By applying them, they were described how to create an unstable active material encapsulated cream. Further, the moisturizing cream was studied using this technique. It reported the results to the skin improvement effect by the human clinical trials. The pH range to produce a stable liquid crystal phase using a Sucro-DS was maintained in 5.2~7.5. In order to increase the stability of the liquid crystal, it was when behenyl alcohol containing 3 wt%, the hardness at this time was 13 kg/mm,min. Viscosity of the same amount was 25,000mPas/min. After a test for the effects of the emulsions, the concentration of 6 wt% Sucro-DS is that was appropriate, the particle size of the liquid crystal was 4~6mm. It was observed through a microscope analysis, reliability of the liquid crystal changes for 3 months was found to get stable at each $4^{\circ}C$, $25^{\circ}C$ and $45^{\circ}C$. In clinical trial test, before applying a moisturizing effect it was $13.4{\pm}7%$. Moisturizing cream liquid crystal was not formed in $14.5{\pm}5%$. Therefore, applying than ever before could see the moisture about 8.2% was improved. On the other hand, it was the moisturizing effect of the liquid cream is $19.2{\pm}7%$. The results showed that 43.3% improvement than that previously used. Applications fields, Sucro-DS emulsifier used liquid cream, lotion, eye cream and a variety of formulations can be developed, as well as the cosmetics industry is expected to be wide fields in the application of the external preparation for skin emulsion technology in the pharmaceutical industry and pharmaceutical industry.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.35 no.2
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• pp.115-121
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• 2002

To develop a new method of conjugation and to determine the distribution of R plasimds, we isolated multi-drug resistant strains from fish pathogenic bacteria in the farms of south and east seacoasts of Korea. Out of the 134 isolates examined, 10 showed resistance to chloramphenicol, tetracycline, streptomycin, ampicillin, colistin, nalidixic acid, oxolinic acid and kanamycin. One out of 10 multi-drug resistance bacteria, Vibfio damsela JE1 (V. damsela JE1), contained transferable R plasmid of chlorarnphenicol- tetracycline resistance genes and other nucleic acids encoding ampicillin and kanamycin resistance. The presence of the R plasmid was confirmed by conjugation using the chromocult medium (CC) as a selective and differential medium for transconiugants with identification based on the growth or colors of the colonies. The frequency of R plasmid transfer with filter mating method was come out much higher than that of broth mating method and appeared to be dependent upon the mating time and temperature. The optimum conditions for filter mating method were found to be 30$^{\circ}C$ and 24hrs as mating temperature and period, respectively, Moreover, donor cells with R plasmid, both isolate and standard bacteria, were shown to have an ability to transfer the plasmid against Escherichia coli K-12 HB101 (E. coli HB101) and Edwardsiella tarda (E. tarda) RE14 at fairly high frequencies, finally, we isolated 3 isolates of Sphingomonas sp., carrying R plasmid from 12 multi-drug resistant bacteria in normal microflora of the flounder (Paralichthys olivaceus) group used for the isolation of V emsela JE1 four months before. The same size and gene transfer chayateristics of R plasimds with those of V damsela JE1 confirmed that normal microflora have the reservoir activity for R plasmid in natural aquatic environment.

• Korean Journal of Food Science and Technology
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• v.29 no.3
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• pp.502-508
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• 1997

Rice bran dietary fiber extract, which was obtained after termamyl treatment of defatted rice bran contained $27.3{\sim}30.5%$ protein, $49.7{\sim}54.1%$ insoluble dietary fiber, and $1.9{\sim}2.7%$ soluble dietary fiber. Extrusion decreased the insoluble dietary fiber content but increased the soluble dietary fiber content, while roasting did not. Influence those content. Each mineral element content was depended upon heat processing method. Extrusion increased the water binding capacity and L value, while roasting reduced the water binding capacity and L value. Scanning electron microscopy showed damaged cell walls for extruded sample compared to roasted one which had fully collapsed cell walls. The increase of water absorption, developing time, and stability and the of MTI of wheat flour-dietary fiber extract composites with addition of dietary fiber extract were observed by Farinograph. Rice bran dietary fiber extract had an effect on the bread making resulting in increase of bread weight and color of crumb and crust, and decrease of bread volume and texture. As a result of sensory evaluation, appearance, texture, overall acceptability were significantly different from control but flavor and taste were not different significantly up to 6% level. Heat treated samples had differences in mean values, but not significant differences statistically.

• Journal of Korean Society of Forest Science
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• v.76 no.1
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• pp.11-16
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• 1987

With the purpose of pursuing the increase and decrease of chlorophyll a and chlorophyll b caused by application of the simulated acid rain treatment on Pinus koraiensis seedlings and Ligustrum obtusifolium cuttings, the experimental design of randomized block arrangement with three replications was implemented in the experimental field of Yesan National Agricultural Junior College, during the growing season of 1985. Pinus koraiensis seeds stratified in cool and moist condition were sown on pots, and in case of Ligustrum obtusifolium, C1/1 cuttings were potted for experimental use in the early spring. The regime of artificial acid rain, based upon precipitation frequency and density, was simulated from the learning of climatological data averaged from 30 years records. The spray of acid water containing pH values of 4.0 and 2.0 was initiated from the 1st of May and ended on the 31st of August. As control, ground water was also treated at the same time. To analyse the chlorophyll content, those leaves looking representative and unaffected by other harmful agents were sampled on the 18th of September, and UV-visible spectrophotometer was used. With decrease in pH values of acid rain, the content of chlorophyll a and chlorophyll b decreased in both species. The decrease in chlorophyll a could be confirmed through statistical significance, but not in chlorophyll b. And when we discussed the chlorophyll decrease index which was explained in detail in the paper, an attention might be given to similarly decreasing values in both chlorophyll a and chlorophyll b, according as pH levels of acid rain decreased. The ratios of chlorophyll a to chlorophyll b in both species were not affected by different pH leaves of acid rain.

• Journal of the Society of Cosmetic Scientists of Korea
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• v.35 no.1
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• pp.65-72
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• 2009

Skin aging appears to be principally attributed to a decrease in both levels of Type I collagen and regeneration ability of dermal fibroblasts. It is important to introduce an efficient and safe agent for effective management of skin aging. To this end, we performed screening for anti-ageing agents and then found that vegetable peptones (pea and wheat) promoted cell proliferation of adult stem cells. Vegetable peptones may be considered as useful medium additives because it can supply nutrients, peptides, amino acids or growth factor analogues. This study was designed to investigate effects of vegetable peptones on cell proliferation/collagen production and their possible mechanisms in human dermal fibroblasts. In cell proliferation assay, vegetable peptones significantly promoted cell proliferation in a concentration-dependent manner. In addition, human COL1A2 promoter luciferase and type I procollagen synthesis assays showed that vegetable peptones induce type I procollagen production through the activation of COLlA2 promoter. In both TGF-${\beta}1$ luciferase reporter and ELISA assays, vegetable peptones was found to induce TGF-${\beta}1$ production, suggesting that vegetable peptones induce type I procollagen production through the activation of TGF-${\beta}1$. When applied topically in a human skin twice a day for an 4-week period of time, vegetable peptones did not induce any adverse reactions. Theretore, based on these results, we suggest the possibility that vegetable peptones may be considered as an attractive, wrinkle-reducing candidate for topical application.