• Tuberculosis and Respiratory Diseases
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• v.44 no.3
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• pp.516-524
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• 1997

Background : Cancer invasion and metastasis require the dissolution of the extracellular matrix in which several proteolytic enzymes are involved. One of these enzymes is the urokinase-type plasminogen activator(u-PA), and plasminogen activator inhibitors(PAI-1, PAI-2) also have a possible role in cancer invasion and metastasis by protection of cancer itself from proteolysis by u-PA. It has been reported that the levels of u-PA and plasminogen activator inhibitors in various cancer tissues are significantly higher than those in normal tissues and have significant correlations with tumor size and lymph node involvement. Here, we measured the concentration of plasma u-PA and PAI-1 antigens in the patients with lung cancer and compared the concentration of them with histologic types and staging parameters. Methods : We measured the concentration of plasma u-PA and PAI-1 antigens using commercial ELISA kit in 37 lung cancer patients, 21 benign lung disease patients and 24 age-matched healthy controls, and we compared the concentration of them with histologic types and staging parameters in lung cancer patients. Results : The concentration of u-PA was $1.0{\pm}0.3ng/mL$ in controls, $1.0{\pm}0.3ng/mL$ in benign lung disease patients and $0.9{\pm}0.3ng/mL$ in lung cancer patients. The concentration of PAI-1 was $14.2{\pm}6.7ng/mL$ in controls, $14.9{\pm}6.3ng/mL$ in benign lung disease patients, and $22.1{\pm}9.8ng/mL$ in lung cancer patients. The concentration of PAI-1 in lung cancer patients was higher than those of benign lung disease patients and controls. The concentration of u-PA was $0.7{\pm}0.4ng/mL$ in squamous cell carcinoma, $0.8{\pm}0.3ng/mL$ in adenocarcinoma, 0.9ng/mL in large cell carcinoma, and $1.1{\pm}0.7ng/mL$ in small cell carcinoma. The concentration of PAI-1 was $22.3{\pm}7.2ng/mL$ in squamous cell carcinoma, $22.6{\pm}9.9ng/mL$ in adenocarcinoma, 42 ng/mL in large cell carcinoma, and $16.0{\pm}14.2ng/mL$ in small cell carcinoma. The concentration of u-PA was 0.74ng/mL in stage I, $1.2{\pm}0.6ng/mL$ in stage II, $0.7{\pm}0.4ng/mL$ in stage IIIA, $0.7{\pm}0.4ng/mL$ in stage IIIB, and $0.7{\pm}0.3ng/mL$ in stage IV. The concentration of PAI-1 was 21.8ng/mL in stage I, $22.7{\pm}8.7ng/mL$ in stage II, $18.4{\pm}4.9ng/mL$ in stage IIIA, $25.3{\pm}9.0ng/mL$ in stage IIIB, and $21.5{\pm}10.8ng/mL$ in stage IV. When we divided T stage into T1-3 and T4, the concentration of u-PA was $0.8{\pm}0.4ng/mL$ in T1-3 and $0.7{\pm}0.4ng/mL$ in T4, and the concentration of PAI-1 was $17.9{\pm}5.6ng/mL$ in T1-3 and $26.1{\pm}9.1ng/mL$ in T4. The concentration of PAI-1 in T4 was significantly higher than that in T1-3. The concentration of u-PA was $0.8{\pm}0.4ng/mL$ in M0 and $0.7{\pm}0.3ng/mL$ in M1, and the concentration of PAI-1 was $23.6{\pm}8.3ng/mL$ in M0 and $21.5{\pm}10.8ng/mL$ in M1. Conclusions : The plasma levels of PAI-1 in lung cancer were higher than benign lung disease and controls, and the plasma levels of PAI-1 in T4 were significantly higher than T1-3. These findings suggest involvement of PAI-1 with local invasion of lung cancer, but it should be confirmed by the data on comparison with pathological staging and tissue level in lung cancer.

• Journal of the Korean Society of Food Science and Nutrition
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• v.38 no.6
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• pp.694-708
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• 2009

The principal objective of this study was to determine the effects of smoking & drinking on the diet, nutrient intake, and overall health. A sample of 262 youths, aged 16 to 18 year-old, was randomly selected from Seoul and its vicinity. The subjects participated by answering survey questions including general questions, questions regarding health, smoking & drinking habits, dietary habits, nutrient intake, physical characteristics, and smoking cessation plans. The average height, weight, and BMI of the subjects were $173.5{\pm}6.8\;cm$, $64.8{\pm}11.8\;kg$, and $21.4{\pm}3.7\;kg/m^2$, respectively. Among the subjects, 88% appeared to be interested in health and 43.5% of youth asserted that the best way to keep healthy was to engage in regular exercise. Among 63 smokers, 52 students (82.5%) used alcoholic beverages while 11 students (17.5%) did not use alcoholic beverages, meaning that smoking was a causative factor in drinking. 55.6% of youth reported beginning to smoke in middle school, and 38.1% of them asserted that curiosity was the motive for smoking. The youth reported that the craving for smoking was highest when hungry, and the best place to smoke was the restroom. 20 students (69.0%) answered that the only way to quit smoking was just to stop. 12 students (44.4%) reported that the main reason for failures in smoking cessation attempts was a lack of intention or willpower. 87.1% of all subjects answered that they were inclined to quit smoking, and 56.7% of them would be interested in attending a smoking cessation program if they had the opportunity. Among the smoking and drinking group, 50% of drinkers began to drink in high school, and the reason for drinking given was peer pressure-40% of drinkers answered that they wished to quit drinking. 34.4% of students appeared to have breakfast everyday, but 16.4% of students answered that they had quit eating breakfast. 52.5% of all students reported that the principal reason for overeating was the presence of one's favorite food, and the smoking and drinking group reported overeating more frequently than other groups (p<0.05). 72.6% of all subjects reported eating interim meals $1{\sim}2$ times daily, 36.4% of smokers ate carbonated beverages, 38.5% ate ice cream as a interim meal, and 38.5% of the drinking and smoking groups ate fruits, 26.9% of them ate fried foods, and some of them ate fast foods as a interim meal. Among smokers, the ratio of eating fat-rich foods, and meats such as kalbi and samgyupsal more than two times per week was higher, and 54.3% of smokers ate ice cream, cookies, and carbonated beverages more than two times per week (p<0.05). The total nutrient intake of the $15{\sim}19$-year youth group was much higher than the standard value. The energy intake of the smoking group and the drinking and smoking group was significantly higher than that of the normal group (p<0.05). Intakes of phosphorus (p<0.05), cholesterol (p<0.05), and sodium (p<0.05) were the highest among all groups. Accordingly, it is recommended that practical education programs be implemented to teach young students to resist peer pressures to smoke and drink. Additionally, education that acknowledges the importance of nutrition is necessary to avoid preferential eating and overeating due to smoking and drinking.such education can also teach students to eat a balanced diet and improve their physical development.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.26 no.1
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• pp.1-31
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• 1981

Experiments were conducted to investigate rice varietal response to low water and air temperatures at different growth stages from 1975 to 1980 in a phytotron in Suweon and in a cold water nursery in Chooncheon. Germination ability, seedling growth, sterility of laspikelets, panicle exertion, discoloration of leaves, and delay of heading of recently developed indica/japonica cross(I/J), japonica, and indica varieties at low air temperature or cold water were compared to those at normal temperature or natural conditions. The results are summarized as follows: 1. Practically acceptable germination rate of 70% was obtained in 10 days after initiation of germination test at 15\circ_C for japonica varieties, but 15 days for IxJ varieties. Varietal differences in germination ability at suboptimal temperature was greatest at 16\circ_C for 6 days. 2. Cold injury of rice seedlings was most severe at the 3.0-and 3.5-leaf stage and it was reduced as growth stage advanced. A significant positive correlation was observed between cold injury at 3-leaf stage and 6-leaf stage. 3. At day/night temperatures of 15/10\circ_C seedlings of both japonica and I/J varieties were dead in 42 days. At 20/15\circ_C japonica varieties produced tillers actively, but tillering of I/J varieties was retarded a little. At 25/15\circ_C, both japonica and I/J varieties produced tillers most actively. Increase in plant height was proportional to the increase in all varieties. 4. In I/J varieties the number of differentiated panicle rachis branches and spikelets was reduced at a day-night temperature of 20-15\circ_C compared to 25-20 or 30-25\circ_C, but not in japonica varieties although panicle exertion was retarded at 20-15\circ_C. The number of spikelets was not correlated with the number of primary rachis branches, but positively correlated with that of secondary rachis branches. 5. Heading of rice varieties treated with 15\circ_C air temperature at meiotic stage was delayed compared to that at tillering stage by 1-3 days and heading was delayed as duration of low temperature treatment increased. 6. At cold water treatment of 17\circ_C from tillering to heading stage, heading of japonica, I/J, and cold tolerant indica varieties was delayed 2-6, 3-9, and 4-5 days, respectively, Growth stage sensitive to delay of heading delay at water treatment were tillering stage, meiotic stage, and booting tage in that order, delay of heading was greater in indica corssed japonica(Suweon 264), japonica(Suweon 235), and cold tolerant indica(Lengkwang) varieties in that order. Delay of heading due to cold water treatment was positively correlated with culm length reduction and spikelet sterility. 7. Elongation of culms and exertion of panicles of rice varieties treated with low air temperature 17\circ_C. Culm length reduction rate of tall varieties was lower than that of short statured varieties at low temperature. Panicle exertion was most severaly retarded with low temperature treatment at heading stage. Generally, retardation of panicle exertion of 1/1 varieties was more severe than that of japonica varieties at low temperature. There was a positive correlation between panicle exertion and culm length at low temperature. 8. The number of panicles was increased with cold water treatment at tillering stage, but reduced at meiotic stage. As time of cold water treatment was conducted at earlier growth stage, culm length was shorter and panicle exertion poorer. 9. Sterility of all rice varieties was negligible at 17\circ_C for three days but 30.3-85.2% of strility was observed for nine-day treatment at 17\circ_C. Among the tested varieties, sterility of Suweon 264 and Milyang 42 was highest and that of Suweon 290 and Suweon 287 was lowest. The most sensitive growth stage to low temperature induced sterility was from 15 to 5 days before heading. There was positive correlation between sterility of rice plants treated with low temperature at meiotic and heading stage. 10. Percentage of spikelet sterility was greatest at cold water treatment at meiotic stage (auricle distance -15～-10cm) and it was higher in 1/1 (Suweon 264, Joseng tongil), japonica (Nongbaek, Towada), and cold tolerance indica(Lengkwang) varieties in the order. Level of cold water and position of young-ear affected on the sterility of varieties at meiotic stage; percentage of spikelet sterility of variety, Lengkwang, of which young-ear was located above the cold water level was high, but that of short statured variety, Suweon 264, of which young-ear was located in the cold water was lower. 11. Percentage of ripened grains was not reducted at 15\circ_C air temperature for three days at full heading stage in all varieties. However, at six-day low temperature treatment Suweon 287, Suweon 264 showed percentage of ripended grains lower than 60%, but at nine-day low temperature treatment all varieties showed percentage of ripened grains lower than 60%. Low temperature treatment of 17\circ_C from 10 days after heading for 20 days did not affect on the ripening of all varieties. 12. Uptake of nitrogen, phosphorous, potassium, calcium, and magnesium in whole plants was higher at average air temperature of 25\circ_C, but concentration of the elements was lower compared to those at 19\circ_C. However, both total uptake and concentration of manganese were higher at 19\circ_C compared to 25\circ_C. 13. Higher application of nitrogen, phosphorus, silicate, and compost increased yield of rice due to increased number of panicles and spike let fertility in cold water irrigated paddy.

• Radiation Oncology Journal
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• v.22 no.4
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• pp.237-246
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• 2004

Purpose: To investigate the effects of radiation dose-escalation on the treatment outcome, complications and the other prognostic variables for glioblastoma patients treated with 3D-conformal radiotherapy (3D-CRT). Materials and Methods: Between Jan 1997 and July 2002, a total of 75 patients with histologically proven diagnosis of glioblastoma were analyzed. The patients who had a Karnofsky Performance Score (KPS) of 60 or higher, and received at least 50 Gy of radiation to the tumor bed were eligible. All the patients were divided into two arms; Arm 1, the high-dose group was enrolled prospectively, and Arm 2, the low-dose group served as a retrospective control. Arm 1 patients received $63\~70$ Gy (Median 66 Gy, fraction size $1.8\~2$ Gy) with 3D-conformal radiotherapy, and Arm 2 received 59.4 Gy or less (Median 59.4 Gy, fraction size 1.8 Gy) with 2D-conventional radiotherapy. The Gross Tumor Volume (GTV) was defined by the surgical margin and the residual gross tumor on a contrast enhanced MRI. Surrounding edema was not included in the Clinical Target Volume (CTV) in Arm 1, so as to reduce the risk of late radiation associated complications; whereas as in Arm 2 it was included. The overall survival and progression free survival times were calculated from the date of surgery using the Kaplan-Meier method. The time to progression was measured with serial neurologic examinations and MRI or CT scans after RT completion. Acute and late toxicities were evaluated using the Radiation Therapy Oncology Group neurotoxicity scores. Results: During the relatively short follow up period of 14 months, the median overall survival and progression free survival times were $15{\pm}1.65$ and $11{\pm}0.95$ months, respectively. The was a significantly longer survival time for the Arm 1 patients compared to those in Arm 2 (p=0.028). For Arm 1 patients, the median survival and progression free survival times were $21{\pm}5.03$ and $12{\pm}1.59$ months, respectively, while for Arm 2 patients they were $14{\pm}0.94$ and $10{\pm}1.63$ months, respectively. Especially in terms of the 2-year survival rate, the high-dose group showed a much better survival time than the low-dose group; $44.7\%$ versus $19.2\%$. Upon univariate analyses, age, performance status, location of tumor, extent of surgery, tumor volume and radiation dose group were significant factors for survival. Multivariate analyses confirmed that the impact of radiation dose on survival was independent of age, performance status, extent of surgery and target volume. During the follow-up period, complications related directly with radiation, such as radionecrosis, has not been identified. Conclusion: Using 3D-conformal radiotherapy, which is able to reduce the radiation dose to normal tissues compared to 2D-conventional treatment, up to 70 Gy of radiation could be delivered to the GTV without significant toxicity. As an approach to intensify local treatment, the radiation dose escalation through 3D-CRT can be expected to increase the overall and progression free survival times for patients with glioblastomas.

• Journal of Intelligence and Information Systems
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• v.19 no.1
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• pp.57-77
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• 2013

Social media has become one of the most popular media in web and mobile application. In 2011, social networks and blogs are still the top destination of online users, according to a study from Nielsen Company. In their studies, nearly 4 in 5active users visit social network and blog. Social Networks and Blogs sites rule Americans' Internet time, accounting to 23 percent of time spent online. Facebook is the main social network that the U.S internet users spend time more than the other social network services such as Yahoo, Google, AOL Media Network, Twitter, Linked In and so on. In recent trend, most of the companies promote their products in the Facebook by creating the "Facebook Page" that refers to specific product. The "Like" option allows user to subscribed and received updates their interested on from the page. The film makers which produce a lot of films around the world also take part to market and promote their films by exploiting the advantages of using the "Facebook Page". In addition, a great number of streaming service providers allows users to subscribe their service to watch and enjoy movies and TV program. They can instantly watch movies and TV program over the internet to PCs, Macs and TVs. Netflix alone as the world's leading subscription service have more than 30 million streaming members in the United States, Latin America, the United Kingdom and the Nordics. As the matter of facts, a million of movies and TV program with different of genres are offered to the subscriber. In contrast, users need spend a lot time to find the right movies which are related to their interest genre. Recent years there are many researchers who have been propose a method to improve prediction the rating or preference that would give the most related items such as books, music or movies to the garget user or the group of users that have the same interest in the particular items. One of the most popular methods to build recommendation system is traditional Collaborative Filtering (CF). The method compute the similarity of the target user and other users, which then are cluster in the same interest on items according which items that users have been rated. The method then predicts other items from the same group of users to recommend to a group of users. Moreover, There are many items that need to study for suggesting to users such as books, music, movies, news, videos and so on. However, in this paper we only focus on movie as item to recommend to users. In addition, there are many challenges for CF task. Firstly, the "sparsity problem"; it occurs when user information preference is not enough. The recommendation accuracies result is lower compared to the neighbor who composed with a large amount of ratings. The second problem is "cold-start problem"; it occurs whenever new users or items are added into the system, which each has norating or a few rating. For instance, no personalized predictions can be made for a new user without any ratings on the record. In this research we propose a clustering method according to the users' genre interest extracted from social network service (SNS) and user's movies rating information system to solve the "cold-start problem." Our proposed method will clusters the target user together with the other users by combining the user genre interest and the rating information. It is important to realize a huge amount of interesting and useful user's information from Facebook Graph, we can extract information from the "Facebook Page" which "Like" by them. Moreover, we use the Internet Movie Database(IMDb) as the main dataset. The IMDbis online databases that consist of a large amount of information related to movies, TV programs and including actors. This dataset not only used to provide movie information in our Movie Rating Systems, but also as resources to provide movie genre information which extracted from the "Facebook Page". Formerly, the user must login with their Facebook account to login to the Movie Rating System, at the same time our system will collect the genre interest from the "Facebook Page". We conduct many experiments with other methods to see how our method performs and we also compare to the other methods. First, we compared our proposed method in the case of the normal recommendation to see how our system improves the recommendation result. Then we experiment method in case of cold-start problem. Our experiment show that our method is outperform than the other methods. In these two cases of our experimentation, we see that our proposed method produces better result in case both cases.

• Journal of the Korean Society of School Health
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• v.5 no.2
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• pp.42-65
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• 1992

A survey was made of 976 students who were selected among students of 5 middle schools at Taegu so that it could furnish basic knowledge about sex education of adolescents by analyzing students recognition of sex, acquaintance with the opposite-sex, sex-education, The survery took a month from Nov. 1, to Nov 30, 1991. The results of this study are summarized as follows. 1. The general characteristics of the surveyed students. The survey consisted of 332 boys middle school student & 325 girls middle school students, 157 male & 162 female students of coeducational middle schools. 32.9% of them were from the first grade, 33.2% from the second grade & 33.9% from the third grade. 35.7% of them believed in Buddhism, 19% Christianism and the mode of their living standard, 86.7%, fell on 34.7% of their parents engaged in commerce and they were followed by salary man and public officals, 93.1 % of the students, parents were alive. 44.9% of their fathers were graduates of high school and 42.2% of their mothers middle school. 2. Sexual maturity 89.1 % of the surveyed girls had experienced menstruation. The mode of first menstruation, 48.2%, was at the age of 13 and the mean of it was 12.9, 3.7% the surveyed boys had exprienced a wet drem before. The mode of the first wet dream, 40.0%, was at the age of 14 and the mean was 13.4. 21.3% of surveyed students had the experience of masturbation but the number of girls fell far short of that boys. The mode of the first masturbation, 37.0%, was at the age of 14 and the mean was 13.4. 3. The acquaintance and sexual relations with the opposite sex 1) Analyzing the students actual conditions with the opposite, I found out that 52.3% of them wanted to have any kind of relations with the opposite and that 30.25 had already had some kind of relations. 73.2% of the students having relations with the opposite thought the other sex merely as a friend and the number of students who were thinking that way was distributed evenly among schools. 28.8% of the students had got acquainted with the other sex through their frieds and there were not much difference between boys and girls in the method of getting acquainated with the opposite. About 35.2% of the students having relations with the opposite came from the third grade. 47.8% of them answered that the meeting place was not fixed and 26.4% answered that they were meeting their parthers outdoors. 60.7% replyed that they were not disturbed in their studies by the relations with the other sex. 2) Most of the students 79.4%, answered that they had never had sexual relations and 16.3% of the rest said that thery were expressing their feelings by grasping each other's hand. 3) 16.6% of the surveyed students asid that they had the exprience of smoking, 1.1 % of an illusion caused by inhaling chemical addhesives, 44.0% of drinking and 41.4% of warching pornographic films. 4. The knowledge and attitude about the sex 1) The distribution and analysis according to schools and grades : 64.8% of the surveyed students answered correctly to the questions about mensturation, 49.3 % did so about wet dreams, 94.3 % did so about conception, 60.6% did so about child birth, 73.9% did so about AIDS and 50.1 % did so about sexual diseases. Roughly speaking, they had not much knowledge of sexual diseases. 2) The recognition of sex according to schools and grades : 39.0% of the students said that they had worries about sex. 33.1 % of what they worried was concerned with their bodies and 26.8% was about the acqaintance and relationship with the opposite sex. The girls were much more concerned about the former and the boys the latter. 51.1 % of the students asid that they had no specific opinion of masturbation but 19.2% said that's alright if self-restrained. About the sexual intercourse before marriage, 75.7% said negatively. 5. The need for sex education most of the students, 99.4% said they needed sex education and there was not much difference in that thought among schools. And 49.7% answered that schools, families, and societies were equlally important in sex education. About half of the students, exactly 50.2%. considered it as the main reason of sex education to prevent accidents cauesd by ignorance of sex. 81.4% said that they had had some kind of sex education. Most of the educations, 87.0%, had taken place at schools but 5.2% said they were getting most of the knowledge about sex from therir friednds, juniors and seniors. 59.5% of the students who had ever had a sex education said "Just so, so" when asked of the level of their contentment but the number of students who said "satisfied" was only a few, 16.1 %. 20.7% of the survered answered that thery wanted sex education to be made in the course of home life, and 26.6 % of the students most wanted to know about the acquaintance and relationship with the oppostie sex, 29.0% preferred nurse teachers as proper councellors of sex education. The mode of their present councellors, 42.0%, was friends but only 7.6% answered they dicussed with teachers. 6. The correlation analysis between general characteristcs and sexual behaviors of the surveyed students revealed that sex had a signigicant(P<0.001) positive correlation with parents' love toward students(P<0.01), the experience of masturbation, smoking, an illusion caused by inhaling chemical adhesives and the experience of watching pornographic films. And the standard of living had a significant(P<0.01) positive correlation(P<0.01) with grade point average, parents' existence(P<0.01) and parents' love, but a significant(P<0.01) negative correlation with sexual worries. grade point average had a significant(P<0.01)negative correlation with the experience of an illusion caused by chemical adhesives(P<0.01) and smoking. Parents' existence had significant(P<0.01) positive correlations with parents' love and smoking but a significant(P<0.01) negative correlation with the experience of an illusion by chemical adhesives. There was a significant(P<0.01) negative correlations between parents' love and the experience of an illusion by chemical adhesives, and a significant(P<0.001) positive correlation among masturbation and sexual worries, smoking, an illusion by chemical adhesives and the experience of watching pornographic films. There was a significant(P<0.001) positive correlation among acquaintance with the opposite sex, smoking, the experience of an illusion by chemical adhesives and watching pornographic films. Sexual worries had significant(P<0.01) positive correlations with smoking, the experience of an illusion by chemical adhesives and watching pornographic films. smoking had a significant positive correlation with drinking the experirence of, an illusion by chemical adhesives and watching pornographic films. Finally, there was a significant(P<0.01) positive correlation between the drinking experience and the illusion experience by chemical adhesives. According to the results mentioned above, the fact is certain that there is a great need for sex education of adolescents. Therefore, it is desirable that the schools teach sexual physiology and normal positively and that sex education including hygien education be an independant course in the curriculums. Furthermore, it is essential that the schools should have enough nurse teachers to take up sex education, expand training opportunities for them and that they develop educational materials. Considering the unbalance of the level of sex educations between boys and girls, I want to suggest that all boys and girls have sex education evenly and lead happy lives by correction irrational thought about sex, that is to say, sex discrimination, Sex education programs, especially of middle school students, should be reexamined if it is to give the students effective and profitable knowledge about sex. In addition, the government should establish a policy of adolescents' sex education to have healthy opinions of sex settled nationwide.

• 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.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.13
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• pp.1-40
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• 1973

These studies were aimed at clarification of genetic and ecological variation in culm length, panicle length and plant height of the $\textrm{F}_2$ plants in some selected crosses made between semi-dwarf rice varieties and tall Japonica ones. One Indica semi-dwarf, Taichung Native 1, one Indica $\times$ Japonica hybrid, IE51 and one Japonica semi-dwarf, Tankanbaekmang were used as short-gene donors while two of medium maturity varieties, Jinheung and Kwanok and one late veriety, Palkweng were used as the corresponding counterpart of respective dwarf varieties in a series of crosses. Five different crosses, Kwanok $\times$ Tankanbaekmang, Palkweng $\times$ Tankanbaekmang, Jinheung $\times$ T(N)1, Kwanok $\times$ T(N)1 and Kwanok $\times$ IE51, were made among the above six varieties. The $\textrm{F}_2$ plants of these crosses together with the concerned parental varieties were grown under several different conditions including three levels of each nitrogen and planting space, three planting seasons and three locations in 1968, to investigate variation in length of culm and panicle, and plant height. On the other hand, the F$_3$ progenies which were derived from the shortest 10 percent of the plants of three $\textrm{F}_2$ populations, Kwanok $\times$ T(N)1, Jinheung $\times$ T(N) 1 and Kwanok $\times$ IE51 grown in the previous year, were compared each other on the basis of selection efficiency in culm length. The experimental results could be summarized as follows; 1. Genetic behavior A. It was revealed that Tankanbaekmang, one of Japonica dwarf has a simple recessive gene responsible for short culm expression, showing a typical segregation ratio of three tall to one short culm plants in $\textrm{F}_2$ generation of the crosses either with Kwanok or Palkweng. B. In the both combinations, segregation pattern of the panicle length was exactly same as that of culm length. It seems that the same gene controls both culm length and panicle length. C. No difference between segregation of culm length and plant height in the above crosses was observed. D. T(N)1, one of Indica semi-dwarf did not show such a simple genetic behavior as detected from the crosses with Tankanbaekmang in segregation of culm length but formed a continuous and normal distribution curve. Therefore, some nonallelic genic actions might be involved in expression of culm length of the counterpart varieties of T(N)1. In particular, a transgressive segregation appeared toward the direction of longer culm length in case of Jinheung $\times$ T(N)1. The genetic behavior of panicle length and plant height generally coincided with that of culm length in all the cases. E. IE51 demonstrated exactly the same genetic behavior as that of T(N)1 when this variety was crossed with Kwanok. It was clearly clarified that the simple recessive gene controlling dwarfism from T(N)1 was well incorporated into this variety. 2. Ecological variation A. In general, there was a decreasing tendency in culm length and plant height of rice plant as seeding delayed while it was not so noticeable in panicle length. The decreasing magnitude varied from variety to variety and from cross to cross. Genetic behavior of the culm length and related characters of these materials was not disturbed by the variation of seeding season, nitrogen level, planting space and experimental location. E. The elongation mode of the upper three internodes was very similar to the segregation mode of culm length, panicle length and plant height in $\textrm{F}_2$ populations of . all the crosses investigated in this study. Accordingly, this result confirmed that the roles of the upper three internodes are very important in manifesting plant stature in rice. C. The effect of nitrogen on culm length and the related other two characters seemed to be meager. However, it was true to show an increasing tendency of those characters as nitrogen level got increased from 4 kg to 12kg per l0a, with different magnitude depending upon variety or cross. D. Also, the effect of planting space on culm length, panicle length and plant height was relatively small in all the cases. Those characters varied again depending upon variety or cross. However, a general increasing tendency was detected in manifestation of those traits under denser planting space condition. E. All the parental varieties produced shorter culm, panicle and plant height when they were grown at the lower latitude locations. It might be attributed to the fact that their reproductive growth accelerated with increased temperature prevailing at the lower latitude locations such as Iri and Mi1yang. On the countrary, $\textrm{F}_2$ population reacted differently to the different locations from the parental varieties. All the $\textrm{F}_2$ plants produced the longest culm, panicle and plant at Milyang. 3. Selection efficiency A. The heritability of culm length in Kwanok $\times$ T(N)1, Kwanok $\times$ IE51 and Jinheung$\times$T(N)1 was 92 percent, 74 percent and 55 percent, respectively. B. The actual genetic advance for culm length obtained from the progeny lines of the selected plants(10 precent) from the $\textrm{F}_2$ generation, was comparable to the expected advance calculated from the original $\textrm{F}_2$ populations. As compared with the $\textrm{F}_2$ population, the $\textrm{F}_3$ plants of Kwanok $\times$ T(N)l shortened on the average by 20.8cm, those of Kwanok $\times$ IE51 did 8.7cm and those of Jinheung$\times$T(N)1 20.0cm, respectively. C. Panicle length of the populations was differently affected from one cross to another by the selection based upon culm length in $\textrm{F}_2$ Kwanok $\times$ T(N)1 did not show any noticeable shortening of its culm length due to the selection pressure. On the other hand, both Kwanok $\times$ IE51 and Jinheung $\times$ T(N)1 showed a considerable shortening of their panicles in case of selection for culm length. Based upon the above results, it could be concluded that the ecological variation in culm length, panicle length and plant height was relatively small and fallen within the range of genetic variation. Considering from the fact that the simple recessive gene governing short height of Tankanbaekmang always accompanied with some undesirable characters such as short panicle and extremely small grain, the short gene of T(N)1 seemed to be more useful as dwarf gene source since it did not carry short gene together with such undesirable traits.

• Korean Journal of Soil Science and Fertilizer
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• v.10 no.3
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• pp.171-188
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• 1977

The response and effect on main upland crops to potassium were discussed and summarized as follows. 1. Adequate average amounts of potash per 10a were 32kg for forage crop; 22.5kg for vegetable crops; 17.3kg for fruit trees; 13.3kg for potatoes; and 6.5kg for cereal crops. Demand of potassium fertilizer in the future will be increased by expanding the acreage of forage crops, vegetable crops and fruit trees. 2. On the average, optimum potash rates on barley, wheat, soybean, corn, white potato and sweet potato were 6.5, 6.9, 4.5, 8.1, 8.9, and 17.7kg per 10a respectively. Yield increaments per 1kg of potash per 10a were 4-5kgs on the average for cereal crops, 68kg for white potato, and 24kg for sweet potato. 3. According to the soil testing data, the exchangeable potassium in the coastal area was higher than that in the inland area and medium in the mountainous area. The exchangeable potassium per province in decreasing order is Jeju>Jeonnam>Kangweon>Kyongnam. Barley : 4. The response of barley to an adequate rate of potassium seemed to be affected more by differences in climatic conditions than to the nature of the soil. 5. The response and the adequate rate of potassium in the southern area, where the temperature is higher, were low because of more release of potassium from the soil. However, the adequate rate of phosphorus was increased due to the fixation of applied phosphorus into the soil in high temperature regions. The more nitrogen application would be required in the southern area due to its high precipitation. 6. The average response of barley to potassium was lower in the southern provinces than northern provinces. Kyongsangpukdo, a southern province, showed a relatively higher response because of the low exchangeable potassium content in the soil and the low-temperature environment in most of cultivation area. 7. Large annual variations in the response to and adequate rates of potassium on barley were noticed. In a cold year, the response of barley to potassium was 2 to 3 times higher than in a normal year. And in the year affected by moisture and drought damage, the responses to potassium was low but adequate rates was higher than cold year. 8. The content of exchangeable potassium in the soil parent materials, in increasing order was Crystalline Schist, Granite, Sedimentary and Basalt. The response of barley to potash occurred in the opposite order with the smallest response being in Crystalline Schist soil. There was a negative correlation between the response and exchangeable potassium contents but there was nearly no difference in the adequate rates of potassium. 9. Exchangeable potassium according to the mode of soil deposition was Alluvium>Residium>Old alluvium>Valley alluvium. The highest response to potash was obtained in Valley alluvium while the other s showed only small differences in responses. 10. Response and adequate rates of potassium seemed to be affected greatly by differences in soil texture. The response to potassium was higher in Sandy loam and Loam soils but the optimum rate of potassium was higher in Clay and Clay loam. Especially when excess amount of potassium was applied in Sandy loam and Loam soils the yield was decreased. 11. The application of potassium retarded the heading date by 1.7 days and increased the length of culm. the number of spikelet per plant, the 1,000 grain weight and the ratio of grain weight to straw. Soybean : 12. Average response of soybean to potassium was the lowest among other cereal crops but 28kg of grain yield was incrased by applying potash at 8kg/10a in newly reclaimed soils. 13. The response in the parent materials soil was in the order of Basalt (Jeju)>Sedimentay>Granite>Lime stone but this response has very wide variations year to year. Corn : 14. The response of corn to potassium decreased in soils where the exchangeable potassium content was high. However, the optimum rate of applied potassium was increased as the soil potassium content was increased because corn production is proportional to the content of soil potassium. 15. An interaction between the response to potassium and the level of phosphorus was noted. A higher response to potassium and higher rates of applied potassium was observed in soils contained optimum level of phosphorus. Potatoes : 16. White potato had a higher requirement for nitrogen than for potassium, which may imply that potato seems to have a higher capability of soil potassium uptake. 17. The yield of white potato was higher in Sandy loam than in Clay loam soil. Potato yields were also higher in soils where the exchangeable potassium content was high even in the same soil texture. However, the response to applied potassium was higher in Clay loam soils than in Sandy loam soils and in paddy soil than in upland soil. 18. The requirement for nitrogen and phosphorus by sweet potato was relatively low. The sweet potato yield is relatively high even under unfavorable soil conditions. A characteristics of sweet potatoes is to require higher level of potassium and to show significant responses to potassium. 19. The response of sweet potato to potassium varied according to soil texture. Higher yields were obtained in Sandy soil, which has a low exchangeable potassium content, by applying sufficient potassium. 20. When the optimum rate of potassium was applied, the yields of sweet potato in newly reclaimed soil were comparable to that in older upland soils.

• Current Research on Agriculture and Life Sciences
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• v.6
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• pp.49-69
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• 1988

In order to develop a cropping system that can produce garlic in the period of short supply from March to April, effects of low temperature treatment of seed bulbs and planting dates, starting date of low temperature treatment, days of low temperature treatment on plant growth, maturity and yield were studied in Southern strain, 'Namhae' and in Northern strain, 'Euiseong' of garlic (Allium sativum). The results obtained were as follows. In Sorthern strain, sprouting was significantly enhanced by low temperature treatment only in Sep. 14, and Sep. 29 plantings. Days to sprout were least in 30 days of low temperature treatment of Sep. 14 planting and in 45 days treatment of Sep. 29 planting. When considering on the beginning date of low temperature treatment, a marked difference was observed between treatments started before July 31 and after Aug. 15. Sprouting was most enhanced in 45 days low temperature treatment of Aug. 15 and Aug. 30 plantings. In Northern strain, sprouting was en hanced by low temperature treatment in planting from Sep. 29 to Nov. 13 and low temperature treatment for 60 days was most effective. Effect of low temperature treatment on early plant growth was observed in Sep. 14 and Sep. 29 plantings, but the effect on plant growth at intermediate stage or thereafter was observed in up to Oct. 29 plantings. Optimun days for low temperature treatment on growth enhancement was 45 and 60 days in Southern strain and 60 days in Northern strain in each planting dates. In Southern strain, the longer the low temperature treatment and the later the planting date the less the number of leaves developed. In Northern strain, normal leaves were not developed in plantings from Sep. 14 to Nov. 13. In Southern strain, clove differentiation and bulbing were earlist in 45 and 60 days treatment of Sep. 14, Sep. 29, and Oct. 14 planting initiated on July 31 and Aug. 15. In Northern strain, clove differentiation and bulbing were earlist in 60 days treatment of Oct. 14 planting initiated on Aug. 15 and Aug. 30. In treatment initiated later than above, longer the low temperature treatment the earlier the clove differentiation and bulbing in both Southern and Northern strains. The earlier the initiation date and the longer of low temperature treatment, the earlier bolting in southern strain. In Northern strain, bolting was most enhanced in 45 and 60 days of low temperature treatment initiated on Aug. 15 and Aug. 30. The longer the low temperature treatment in plantings thereafter, the earlier the bolting. The earlier the planting date garlic bulbs. Harvest date was earliest in 45 and 60 days low temperature treatment started from July 31 to Aug. 30 in Southern strain, and it was in 60 and 90 days low temperature treatment initiated from July 31 to Aug. 30 in Northern strain. Bulb weight was heaviest in 45 days low temperature treatment of Oct. 14 planting and next was in 45 days treatment of Sep. 29 planting in Southern strain. In Northern strain, bulb weight was heaviest in 60 days treatment of Oct. 14 planting and next was in 45 days treatment of Oct. 14 planting. When considered in the aspect of the beginning date of low temperature treatment, bulb weight was heaviest in 45 days treatment started on Aug. 30 in Southern strain and in 60 days treatment started on Aug. 15 in Northern strain. A high negative correlation between days to harvest and plant height on January 12, and a high positive correlation between days to harvest and days clove differentiation were observed. This indicates that enhanced plant growth and clove differentiation induced by low temperature treatment advanced the harvest date. A high negative correlation between bulb weight and days to clove differentiation, days to harvest suggests that the enhanced clove differentiation result and in heavier bulb weight. From the above results, it suggested that early crop of garlic can be harvested by planting at the period of Sep. 29 to Oct. 14 after 45 days of low temperature treatment of seed bulbs of Southern strain. Then harvest date can be shortened by 30 days compared to control and garlic can be harvested in early April.