• Title/Summary/Keyword: production environment

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The Effects of Enterprise Value and Corporate Tax on Credit Evaluation Based on the Corporate Financial Ratio Analysis (기업 재무비율 분석을 토대로 기업가치 및 법인세가 신용평가에 미치는 영향)

  • Yoo, Joon-soo
    • Journal of Venture Innovation
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    • v.2 no.2
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    • pp.95-115
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    • 2019
  • In the context of today's business environment, not only is the nation or company's credit rating considered very important in our recent society, but it is also becoming important in international transactions. Likewise, at this point of time when the importance and reliability of credit evaluation are becoming important at home and abroad, this study analyzes financial ratios related to corporate profitability, safety, activity, financial growth, and profit growth to study the impact of financial indicators on enterprise value and corporate taxes on credit evaluation. To proceed with this, the financial ratio of 465 companies of KOSPI securities listed in 2017 was calculated and the impact of enterprise value and corporate taxes on credit evaluation was analyzed. Especially, this further study tried to derive a reliable and consistent conclusion by analyzing the financial data of KOSPI securities listed companies for eight years from 2011, which is the first year of K-IFRS introduction, to 2018. Research has shown that the significance levels among variables that show the profitability, safety, activity, financial growth, and profit growth of each financial ratio were significant at the 99% level, except for the profit growth. Validation of the research hypothesis found that while the profitability of KOSPI-listed companies significantly affects corporate value and income tax, indicators such as safety ratio and growth ratio do not significantly affect corporate value and income tax. Activity ratio resulted in significant effects on the value of enterprise value but not significant impacts on income taxes. In addition, it was found that the enterprise value has a significant effect on the company's credit and corporate income taxes, and that corporate income taxes also have a significant effect on the corporate credit evaluation, and this also shows that there is a mediating function of corporate tax. And as a result of further study, when looking at the financial ratio for eight years from 2011 to 2018, it was found that two variables, KARA and LTAX, are significant at a 1% significant level to KISC, whereas LEVE variables is not significant to KISC. The limitation of this study is that credit rating score and financial score cannot be said to be reliable indicators that investors in the capital market can normally obtain, compared to ranking criteria for corporate bonds or corporate bills directly related to capital procurement costs of enterprise. Above all, it is necessary to develop credit rating score and financial score reflecting financial indicators such as business cash flow or net assets market value and non-financial indicators such as industry growth potential or production efficiency.

EFFECT OF OXYGEN TENSION ON THE ACTIVITY AND FUNCTION OF THE CELLS DERIVED FROM HUMAN PERIODONTAL LIGAMENT (산소 장력이 치주인대에서 유래한 세포의 활성과 기능에 미치는 영향)

  • Sa, Muyng-Hee;Yang, Won-Sik
    • The korean journal of orthodontics
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    • v.27 no.3 s.62
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    • pp.503-513
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    • 1997
  • This study was undertaken to investigate the effect of oxygen tension on the activity and function of the cells derived from human periodontal ligament by measuring cell activity, total protein synthesis, collagen synthesis, $IL-1{\beta},\;IL-6,\;TNF-{\alpha}$ Human periodontal ligament fibroblasts were collected from premolars extracted for orthodontic treatment and incubated in the environment of $37^{\circ}C,\;5\%\;CO_2,\100\%$ humidity. After the fifth to sixth passage they were used for the experiment. Gaspack system to which $0.2{\mu}m$ Millipore filter was attached was connected to mixed-gas tanks. The mixed gases were composed of $10\%\;O_2,\;5\%\;CO_2,\;85\%\;N_2$ in hyoxic group or $90\%\;O_2,\;5\%\;CO_2,\;5\%\;N_2$ in hyperoxic group and $5\%\;CO_2,\;95\%$ air for control. After incubation in $37^{\circ}C$ for 2, 4, 6 days, cell activity was determined by tetrazolium(MTT) assay and total protein synthesis was assayed using sulforhodamine B(SRB). And measurement of 4-hydroxyproline was performed to assess collagen synthesis md $IL-1{\beta},\;IL-6,\;and\;TNF-{\alpha}$ were measured by enzymeimmunoassay. The results were as follows. 1. The cell activity and total protein synthesis in hypoxic group were a little higher than or almost the same with those in control group. 2. In hyperoxic group, the cell activity was lower than that in control group and total protein synthesis was decreased. 3. Collagen synthesis was significantly decreased initially in both hypoxic and hyperoxic group and increased nearly to the level of control group as the duration of cell incubation was longer 4. As a result of enzymeimmunoassay, the amount of cytokines was $IL-6,\;TNF-{\alpha}\;and\;IL-1{\beta}$ in order. 5. $IL-6,\;TNF-{\alpha}\;and\;IL-1{\beta}$ were increased more rapidly in both hypoxic and hyperoxic group than in control group as the duration of cell incubation was longer. 6. There were more $IL-6\;and\;TNF-{\alpha}$ in hyperoxic group than in control group after 6 days, and there were more $IL-6\;and\;TNF-{\alpha}$ after 6 days than after 2 or 4 days in hyperoxic group. These results suggested that oxygen tension might modulate the production of extracellular matrix and cytokines in the cells derived from human periodontal ligament.

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Effects of Green Tea on Weight Gain, Plasma and Liver Lipids and Lipid Peroxidation in Pair Fed Rats (Pair Fed 흰쥐에 있어서 녹차의 항증체, 지질개선 및 항산화 효과)

  • Kang, Jung-Ae;Chae, In-Sook;Song, Yong-Bo;Kang, Jung-Sook
    • Journal of Nutrition and Health
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    • v.41 no.7
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    • pp.602-611
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    • 2008
  • We compared antiobese, hypocholesterolemic, antiplatelet and antioxidant effect of 10% green tea powder and 3% green tea extract in rats pair fed 5% cholesterol diets. The final body weight was decreased significantly compared with the control (p < 0.05). Plasma and liver total cholesterol were lower in group of green tea powder or extract, but not statistically different. HDL cholesterol was increased significantly in group of green tea powder compared with the control or green tea extract (p < 0.05). Plasma triglyceride was significantly decreased in group of green tea extract compared with green tea powder, and green tea powder compared with the control respectively (p < 0.05). Liver triglyceride was significantly decreased in group of green tea powder or green tea extract compared with the control (p < 0.01). Platelet aggregations in the maximum and initial slope were not different among groups. Hemolysis was significantly lower in group of green tea powder compared with the control (p < 0.05). Plasma TBARS production was decreased in group of green tea extract compared with the control (p < 0.05). Na passive leak in intact cells was not different, but Na leak in AAPH treated cell was significantly decreased in group of green tea powder than the control (p < 0.05). The leak increase (${\Delta}Na$ Leak) after AAPH treatment was significantly decreased in groups of green tea powder and extract compared with the control (p < 0.05). Isotope excretion after $^{14}C$-cholesterol ingestion was significantly increased in group of green tea extract compared with the control or the green tea powder (p < 0.05). Consumption of green tea in powder or extract may give beneficial effects in weight control and plasma lipid profiles, impeding metabolic syndrome. More studies are needed to clarify what component of green tea and what mechanism are involved in antiobese and hypolipedemic actions of green tea.

Effects of Dry Matter Content of Liquid Swine Manure on Dry Matter Yield and Nutritive Value of Italian Ryegrass, Rye and Oat, and the Chemical Characteristics of Soil in Jeju (제주지역에서 건물 함량이 다른 돈분 액비 시용이 이탈리안 라이그라스, 호밀 및 귀리의 수량, 사료가치 및 토양 특성에 미치는 영향)

  • Song, Sang-Taek;Kim, Moon-Chul;Hwang, Kyoung-Jun
    • Journal of The Korean Society of Grassland and Forage Science
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    • v.26 no.3
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    • pp.159-170
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    • 2006
  • This study was conducted to investigate the effects of two dry matter levels of liquid swine manure on dry matter yield and nutritive value of Italian ryegrass, rye and oats, and the chemical characteristics of soil in Jeju. This experiment tested in split plot design. Three forage crops (Italian ryegrass, rye and oats) were the main plot and four fertilizers (no fertilizer=T0, chemical fertilizer=T1, liquid swine manure with DM 2.7%=T2 and liquid swine manure with DM 5.9 %=T3) were the sub plots. Yield and nutrient contents of forage crops and soil properties were determined. Application of liquid swine manure containing 5.9% dry matter resulted in highest DM yield in all three forage crops species compared with the other treatments (p<0.01). Crude protein content(%) and crude protein yield(kg/ha) of forage crops were highest in rye compared with the other forage crops species(p<0.01). K and Mg contents of soil were higher(p<0.01) in rye than in the other species while Na contents was higher(p<0.01) in Italian ryegrass than others. Mg content of soil appeared higher in rye than in the others and higher(p<0.05) in forage crops applied with liquid manure containing 2.7% DM compared with the other species. $NO_3-N$ contents in soil was lower in rye than the other species and higher in species with chemical fertilizer. These findings indicate that most of liquid swine manure produced on local pig farms containing low levels of dry matter and other nutrients suggest a low efficiency of its use as a fertilizer. The liquid swine manure is recommended as a fertilizer for rye production in winter, compared with Italian ryegrass or oat.

Effect of Light-Quality Control on Growth of Ledebouriella seseloides Grown in Plant Factory of an Artificial Light Type (인공광 식물공장내 광질 제어가 방풍나물 생장에 미치는 영향)

  • Heo, Jeong-Wook;Kim, Dong-Eok;Han, Kil-Su;Kim, Sook-Jong
    • Korean Journal of Environmental Agriculture
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    • v.32 no.3
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    • pp.193-200
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    • 2013
  • BACKGROUND: Plant factory system of an artificial light type using Light-Emitting Diodes (LEDs), fluorescent light, or metal halide lamp instead of sun light is an ultimated method for plant production without any pesticides regardless of seasonal changes. The plant factory is also completely isolated from outside environmental conditions such as a light, temperature, or humidity compared to conventional greenhouse. Light-environment control such as a quality or quantity in the plant factory system is essential for improving the growth and development of plant species. However, there was little report that the effects of various light qualities provided by LEDs on Ledebouriella seseloides growth under the plant factory system. METHODS AND RESULTS: Ledebouriella seseloides seedlings transplanted at urethane sponge were grown in the plant factory system of a horizontal type with LED artificial lights for 90 days. Yamazaki solution for hydroponic culture of the seedlings was regularly irrigated by the deep flow technique (DFT) system on the culture gutters. Electrical Conductivity (EC) and pH of the solution was recorded at 1.4 ds/m and 5.8 in average, respectively during the experimental period. Number of unfolded leaves, leaf length, shoot fresh and dry weight of the seedlings were three times measured in every 30 days after beginning of the experiment. Blue LEDs, red LEDs, and fluorescent lights inside the plant factory were used as light sources. Conventional fluorescent lamps were considered as a control. In all the treatment, light intensity was maintained at $100{\mu}mol/m^2/s$ on the culture bed. Fresh weight of the seedlings was 3.7 times greater in the treatment with the mixture radiation of fluorescent light and blue+red LEDs (1:3 in energy ratio; Treatment FLBR13) than in fluorescent light treatment (Treatment FL). In FLBR13 treatment, dry weight per seedling was two times greater than in FL or BR11 treatment of blue+red LEDs (1:3 in energy ratio; Treatment BR11) during the culture period. Increasing in number of unfolded leaves was also significantly affected by the FLBR13 treatment comparing with BR11 treatment. CONCLUSION(S): Hydroponic culture of Ledebouriella seseloides seedlings was successfully achieved in the plant factory system with mixture lights of blue, red LEDs and fluorescent lights. Shoot growth of the seedlings was significantly promoted by the FLBR13 with the mixture radiation of fluorescent light, blue, and red LEDs under 1:3 mixture ratio of blue and red LEDs during the experimental period compared to conventional light conditions.

Relationships between Insensible Perspiration and Thermo Physiological Factors during Wearing Seasonal Clothing Ensembles in Comfort (쾌적한 상태에서 계절별 의복을 착용하고 있는 동안 불감증설과 온열 생리 요소들 간의 관련성)

  • Lee, Joo-Young;Choi, Jeong-Wha;Park, Joon-Hee
    • Journal of the Korean Society of Clothing and Textiles
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    • v.31 no.12
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    • pp.1700-1709
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    • 2007
  • The purpose of this study was to examine the relationships between thermo-physiological factors and the insensible loss of body weight(IL) of resting women wearing seasonal comfortable clothing. Air temperature was maintained at a mean of 22.5, 24.7, and 16.8 for spring/fall, summer and winter, respectively. We selected a total of 26 clothing ensembles(8 ensembles for spring/fall, 7 ensembles for summer, and 11 ensembles for winter). The results showed that 1) IL was $19{\pm}5g{\cdot}m^{-2}{\cdot}hr$ for spring/fall environment, $21{\pm}5g{\cdot}m^{-2}{\cdot}hr$ for summer, $18{\pm}6{\cdot}m^{-2}{\cdot}hr$ for winter(p<.001). 2) Insensible water loss through respiratory passage(IWR) showed the reverse tendency to IL. IWR was $6{\pm}1g{\cdot}m^{-2}{\cdot}hr$ for winter and $5{\pm}1g{\cdot}m^{-2}{\cdot}hr$ for summer. This difference was significant(p<.001). 3) The proportion of IWR out of whole insensible water loss(IW), had a mean of the mean 28% for summer and 38% for winter(p<.001). 4) In comfort, the heat loss by IW out of heat production had a mean of 25% for spring/fall, 27% for summer, and 23% for winter. 5) There was a weak negative correlation between It and clothing insulation/body surface area covered by clothing. 6) There were significant correlations between IL and air temperature$(T_a)$, air humidity$(H_a)$, energy metabolism, ventilation, mean skin temperature $\={T}_{sk})$ and clothing microclimate humidity$(H_{clo})$. However, the coefficients were less than 0.5. In conclusion, there were weak relationships between the IL and thermo-physiological factors. However, when subjects rested in thermal comfort, the IL was maintained in a narrow range even though the clothing insulation and air temperature were diverse.

Changes in the Hyperspectral Characteristics of Wheat Plants According to N Top-dressing Rates at Various Growth Stages (밀에서 질소 시비 조건에 따른 생육 단계별 초분광 특성 변화)

  • Jung, Jae Gyeong;Lee, Yeong Hun;Choi, Jae Eun;Song, Gi Eun;Ko, Jong Han;Lee, Kyung Do;Shim, Sang In
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.65 no.4
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    • pp.377-385
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    • 2020
  • Recently, wheat consumption has been increasing in Korea, requiring increased production. Nitrogen fertilization is a critical determinant in crop yield; therefore, it is necessary to optimize the nitrogen fertilization regime with current trends that emphasize the minimum impact of nitrogen fertilizer on the environment. In this study, both nondestructive spectral analysis using a hyperspectral camera and growth analysis were performed to determine the optimal N top-dressing rates after heading. The nitrogen application regimes consisted of three conditions according to the secondary top-dressing rate: N4:3:0 (0 kg 10 a-1), N4:3:3 (2.73 kg 10 a-1), and N4:3:6 (5.46 kg 10 a-1). Subsequently, growth and physiological investigations were performed at the jointing, heading, and ripening stages of wheat, and spectral investigations were conducted. On April 29, as the nitrogen fertilization rate was increased to N4:3:3 and N4:3:6, plant height and grain yield increased by 4% and 8%, and 8% and 52%, respectively, compared to those under N4:3:0. Leaf area index and SPAD value also increased by 13% and 24%, and 32% and 43%, respectively. The R (red), G (green), and B (blue) of leaf color were lowered by 15, 11, and 4 in N4:3:3 and 44, 34, and 18 in N4:3:6, respectively, as compared to the control. Grain yield was the highest at high top-dressing (N4:3:6), however, there was no difference between no top-dressing (N4:3:0) and intermediat top-dressing (N4:3:3). The reflectance analyzed using a hyperspectral camera showed a difference in the near-infrared (NIR) region on March 19, and on April 29, there was a difference both in the visible light region greater than 550 nm and the NIR region. Vegetation indices differed according to fertilization regime, except for the greenness index (GI). The results of this study showed that not only growth and physiological analysis but also spectral indices can be used to optimize the nitrogen top-dressing rate.

Effects of the Cutting Time on Forage Yield and Quality in Italian Ryegrass (Lolium-multiflorum Lam.) and Oat (Avena sativa L.) Seeded Singly or in Combination (이탈리안 라이그라스, 귀리의 혼파비율, 예취 횟수가 사초 생산성 및 사료가치에 미치는 영향)

  • Hwang, Kyung-Jun;Ko, Sea-Bong;Park, Hyung-Soo;Park, Nam-Geon;Ko, Moon-Suck;Jeong, Ha-Yeon;Kim, Moon-Chul;Song, Sang-Teak;Kim, Dae-Woon
    • Journal of The Korean Society of Grassland and Forage Science
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    • v.28 no.4
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    • pp.295-300
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    • 2008
  • This experiment was conducted to compare forage production and feed value of winter forage crops at the experimental field of Livestock Division, National Institute of Animal Science from 2003 to 2004 in Jeju. The experiment was arranged in slit plot design with three replications. Main plots consisted of two cutting times, one time cutting and two times cutting. Sub plots consisted of 5 different seed combinations, T1 (Italian ryegrass), T2 (Oat), T3 (Italian ryegrass 25+Oat 75%), T4 (Italian ryegrass 50+Oat 50%), T5 (Italian ryegrass 75+Oat 25%). One time cutting showed the highest dry matter (DM) yield by 18,680 kg/ha. Tow times cutting showed the highest crude protein (CP) content by 11.97%. The all treatments have narrow range of total digestible nutrient (TDN) from 60.6% to 70.4%.

Flowering and Morphological Responses of Petunia and Pansy as Influenced by Lamp Type and Lighting Period to Provide Long Days (장일처리 광원의 종류 및 광조사 시간에 따른 페튜니아와 팬지의 개화 및 형태학적 반응)

  • Oh, Wook;Runkle, Erik S.
    • Horticultural Science & Technology
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    • v.34 no.2
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    • pp.207-219
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    • 2016
  • Incandescent (INC) lamps have been commonly used to promote flowering of long-day (LD) plants during short-day (SD) seasons, but production of INC lamps has been prohibited due to their low energy efficiency. One of the light sources replacing INC lamps is a compact fluorescent lamp (CFL). This study was carried out to compare the flowering and morphological responses of LD annuals grown in a controlled environment greenhouse at $20^{\circ}C$ with a truncated 9-h SD and a 2- or 4-h night interruption (NI) or 6-h day extension (DE) provided by lighting from INC lamps, CFLs, or a combination of the two (INC + CFLs), in which red (R) to far-red (FR) ratios were 0.60, 8.46, and 0.91, respectively, and their PPFDs were $2.3{\pm}0.3{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$. After 12 weeks of treatment, $Petunia{\times}hybrida$ 'Wave Purple' plants did not flower under the SD photoperiod whereas 100% flowered under all of the LD treatments. Flowering was more rapid under the INC or INC + CFL lighting treatments compared to CFL and DE, and 4-h NI enhanced flowering compared to 2-h NI. In addition, plants under DE and 4h-NI generally flowered earlier than under 2-h NI. All petunia 'Single Dreams Red' plants flowered within 65 days after treatment, and flowering was hastened by some LD lighting regimens and lamp types. Plants under DE and 4h-NI generally flowered earlier than under 2-h NI INC or INC + CFL compared to FL, and flowering time under INC 6-h DE was earliest. In addition, INC lighting promoted stem elongation of both petunia cultivars. In both pansy (Viola${\times}wittrockiana$) 'Coiossus Yellow' and 'Delta Blue Blotch', LD treatments, especially using INC lamps, promoted flowering whereas the lighting period had little influence on days to flowering. Therefore, INC or INC + CFL with lower R:FR promoted flowering and stem extension and the promoting effect was larger with longer lighting periods. These results suggest that CFLs can be used to provide LDs to promote the flowering of petunia and pansy and to reduce stem elongation, although the promoting effect on flowering is sometimes less than that of INC lamps alone.

Suitability Assessment of Domestic Natural Waters as a Culture Medium for Daphnia magna (Daphnia magna의 배양배지로서 국내 자연수의 적절성 평가)

  • Yeom, Dong-Hyuk;Jeon, Chan-Sig
    • Korean Journal of Ecology and Environment
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    • v.45 no.3
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    • pp.271-277
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    • 2012
  • The present study was conducted to assess the suitability of domestic natural waters as a Daphnia magna culture medium. In order to assess survival rate and reproductive output, young female daphnids (parent animals), aged less than 24 hours at the start of the test and produced in the Elendt M4 medium, were exposed to Elendt M4 medium, de-chlorinated tap water, and natural mineral water for 21 days. D. magna cultured in Elendt M4 medium (reference medium) and natural mineral water met the criteria of OECD No. 211, Daphnia magna Reproduction Test Guidelines in terms of percent adult survival, first day of reproduction, and average young production. However, the mortalities of adult daphnids observed in de-chlorinated tap water were more than 20% in two reproduction tests for 21 days. Mortality was observed on exposure days 13, 15, and 18 in de-chlorinated water. The use of D. magna is recommended in water of hardness >80 mg $CaCO_3\;L^{-1}$. However, the hardness of de-chlorinated tap water used in the present study was 50~53 mg $CaCO_3\;L^{-1}$. Therefore, it is judged that the delayed mortalities observed in de-chlorinated tap water were caused by a rapid decreased in hardness when the medium was changed from Elendt M4 to de-chlorinated tap water. When D. magna is cultured using domestic natural waters (underground water, surface water, and de-chlorinated water), the quality-control (QC) data should be maintained through a standardization for health assessment method, toxicity test method using reference chemical, test intervals of reference toxicant toxicity test, and data treatment and interpretation. In the long term, national research programs are needed for the development of test species which are representative of domestic aquatic environmental conditions among indigenous daphnids.