• Title/Summary/Keyword: ratio-dependent

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A Study on the Physicochemical Properties of Extrudate Containing Sea Mustard by Single Extruder (미역을 함유한 압출성형물의 이화학적 특성에 관한 연구)

  • DO Jeong-Ryong;OH Sang-Lyong;KIM Young-Myoung;KIM Dong-Soo;JO Jin-Ho;MOON Kwang-Duk;JO Kil-Suk;KOO Jae-Guen
    • Korean Journal of Fisheries and Aquatic Sciences
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    • v.27 no.1
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    • pp.13-26
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    • 1994
  • The present study was focused on investigation of proper processing conditions to develop physicochemical properties of extrudates using sea mustard and corn by single extruder. Response surface analysis was used to evaluate effects of extrusion variables on the quality of the extrudates. Physicochemical dependence variables of sea mustard extrudates with corn grits show a significance correlation of within $5\%$. Among the various dependence variables, the expansion ratio showed a high correlation with bulk density, break strength, water solubility index and yellowness. Bulk density correlated closely with water solubility index; break strength with water absorption index and lightness, and water absorption index with lightness. Water solubility index and lightness showed a significance correlation with yellowness of within $0.5\%$. Three dimensional graphic analysis on response surface regression was conducted with each of the dependent variables which revealed statistically significant relationship to independent variables: $15{\sim}21\%$ moisture content, $10{\sim}30\%$ sea mustard content and $95{\sim}115^{\circ}C$ die temperature. Expansion ratio decreased with increasing moisture and sea mustard content. It showed the highest value at $18\%$ moisture content, $10\%$ sea mustard content and $95^{\circ}C$ die temperature. and the lowest value was at $21\%$ moisture content, $30\%$ sea mustard content and $105^{\circ}C$ die temperature. Bulk density was highest at $21\%$ moisture content, $30\%$ sea mustard content and $105^{\circ}C$ die temperature. On the other hand, it was lowest at $18\%$ moisture content, $10\%$ sea mustard content and $95^{\circ}C$ die temperature. Break strength was highest at $18\%$ moisture content, $10\%$ sea mustard content and $115^{\circ}C$ die temperature, but lowest at $21\%$ moisture content, $30\%$ sea mustard content and $105^{\circ}C$ die temperature. Water solubility index increased in the range of $43.9{\sim}54.8\%$ as the moisture content increased.

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The Strength Properties Activated Granulated Ground Blast Furnace Slag with Aluminum Potassium Sulfate and Sodium Hydroxide (칼륨명반과 수산화나트륨으로 활성화된 고로슬래그 미분말의 강도 특성)

  • Kim, Taw-Wan;Hahm, Hyung-Gil
    • Journal of the Korea Concrete Institute
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    • v.27 no.2
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    • pp.95-102
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    • 2015
  • In this paper, the effects of sodium hydroxide (NaOH) and aluminum potassium sulfate ($AlK(SO_4)_2{\cdot}12H_2O$) dosage on strength properties were investigated. For evaluating the property related to the dosage of alkali activator, sodium hydroxide (NaOH) of 4% (N1 series) and 8% (N2 series) was added to 1~5% (K1~K5) dosage of aluminum potassium sulfate ($AlK(SO_4)_2{\cdot}12H_2O$) and 1% (C1) and 2% (C2) dosage of calcium oxide (CaO). W/B ratio was 0.5 and binder/ fine aggregate ratio was 0.5, respectively. Test result clearly showed that the compressive strength development of alkali-activated slag cement (AASC) mortars were significantly dependent on the dosage of NaOH and $AlK(SO_4)_2{\cdot}12H_2O$. The result of XRD analysis indicated that the main hydration product of $NaOH+AlK (SO_4)_2{\cdot}12H_2O$ activated slag was ettringite and CSH. But at early ages, ettringite and sulfate coated the surface of unhydrated slag grains and inhibited the hydration reaction of slag in high dosage of $NaOH+AlK(SO_4)_2{\cdot}12H_2O$. The $SO_4{^{-2}}$ ions from $AlK(SO_4)_2{\cdot}12H_2O$ reacts with CaO in blast furnace slag or added CaO to form gypsum ($CaSO_4{\cdot}2H_2O$), which reacts with CaO and $Al_2O_3$ to from ettringite in $NaOH+AlK(SO_4)_2{\cdot}12H_2O$ activated slag cement system. Therefore, blast furnace slag can be activated by $NaOH+AlK(SO_4)_2{\cdot}12H_2O$.

Propagation Efficiencies at Different LED Light Qualities for Leaf Cutting of Six Echeveria Cultivars in a Plant Factory System (에케베리아 6품종의 엽삽 시 식물공장시스템 내 LED 파장에 따른 번식 효율)

  • Kim, Seongmin;Kim, Jiseon;Oh, Wook
    • Journal of Bio-Environment Control
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    • v.27 no.4
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    • pp.363-370
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    • 2018
  • The succulent plants of Echeveria genus are in increasing demand worldwide, but it is difficult to supply good quality young plants throughout the year because propagation efficiencies are depend on cultivar and environmental factors. This study was carried out to investigate the propagation efficiencies of leaf cutting in Echeveria cultivars at different LED light qualities in a closed-type plant factory system. Leaf cuttings cut from stock plants of six difficult-to-propagated cultivars 'Afterglow (AG)', 'Berkeley Light (BL)', 'Mason (MS)', 'Subsessilis Light (SL)', 'Cream Tea (CT)', and 'Ben Badis (BB)' were put into cutting media in the plant factory system maintained at a temperature of $24{\pm}2^{\circ}C$ and relative humidity of $60{\pm}10%$, and watered with over-head irrigation twice a week. Cuttings were irradiated with sole or mixed red (R, 660 nm), blue (B, 450 nm), green (G, 530 nm), and far-red (FR, 730 nm) LEDs as follows: R10, R8+B2, R5+B5, R7+B2+FR1, and R7+B2+G1. PPFD just above the cuttings was $200{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$ and photoperiod was 16/8 (light/dark) hours. As a result, propagation efficiencies were dependent on cultivar. Rooting and shooting were relatively easy in 'SL' but shoot formation in 'AG' was very difficult. Light qualities from LEDs also affected plant regeneration. Light conditions with a higher ratio of B, R5+B5, R7+B2+FR1, and R7+B2+G1, promoted shoot formation and growth but inhibited rooting and root growth. R10 and R8+B2 with a higher ratio of R promoted rooting and root growth and inhibited shoot formation and growth of cuttings. In addition, the treatment with FR increased leaf size and biomass of the all plants. Therefore, further studies are needed to investigate the optimum compositions of LED light quality for the improvement of leaf cutting efficiency in difficultto-propagated Echeveria cultivars.

A Study on the Physico-Chemical Characteristics of Sikhyes made of Different Various of Barley (보리의 종류를 달리한 보리식혜의 이화학적 특성)

  • Kim, An-Na;Choi, Soo-Keun
    • Culinary science and hospitality research
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    • v.21 no.1
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    • pp.30-41
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    • 2015
  • This study was prepared by varying the type of barley sikhye to promote the use of barley. to learn the quality characteristics of traditional beverage sikhye, sikhyes were made out of different kinds of barley such as amethyst barley, black naked barley, tetrastichum barley, tetrastichum waxy barley, naked barley and naked waxy barley. The result of the study is as following. Regarding the length/width ratio of barley grain, black naked barley was the biggest; while amethyst barley was the smallest. Moisture content of barley grain was in the range of 54.96~71.74%. The saccharification liquid pH was in the range of 5.40~5.63 and the soluble solid content was in the range of 15.37~18.73 brix %. The saccharification liquid of sikhye made of tetrastichum waxy barley had the highest soluble solid content; while the saccharification liquid of sikhye made of black naked barley had the lowest soluble solid content. Reducing sugar was in the range of 4.35~7.42 mg/ 100 g; at which tetrastichum waxy barley sikhye had the highest reducing sugar while black naked barley sikhye had the lowest reducing sugar. The result of reducing sugar was similar to the result of soluble solid content. Black naked barley had low Lightness, redness and yellowness in its cooked rice grain and saccharification liquid. The result of barley sikhye characteristics was as following. Black naked barley had the strongest fullness while tetrastichum waxy barley had the weakest fullness. Black naked barley had strong feeling after swallowing the barley rice grain; while tetrastichum waxy barley had weak feeling after swallowing the barley rice grain. The result of feeling after swallowing the barley rice grain had correlation with fullness. The result of preference test was as following. naked waxy barley sikhye and naked barley sikhye had best outlook. In the smell, amethyst barley sikhye was the best. regarding texture, naked barley sikhye and naked waxy barley sikhye had high preference. In overall preference, naked barley sikhye was the best. Like above, there were differences in quality in sikhyes dependent on the variety of barley. In particular, tetrastichum waxy barley and naked barley will be able to increase the amount of sweetness without malt production during sikhye.

A Rational Design of Coin-type Lithium-metal Full Cell for Academic Research (차세대 리튬 금속 전지 연구 및 개발을 위한 코인형 전지의 효율적 설계)

  • Lee, Mingyu;Lee, Donghyun;Han, Jaewoong;Jeong, Jinoh;Choi, Hyunbin;Lee, Hyuntae;Lim, Minhong;Lee, Hongkyung
    • Journal of the Korean Electrochemical Society
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    • v.24 no.3
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    • pp.65-75
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    • 2021
  • Coin cell is a basic testing platform for battery research, discovering new materials and concepts, and contributing to fundamental research on next-generation batteries. Li metal batteries (LMBs) are promising since a high energy density (~500 Wh kg-1) is deliverable far beyond Li-ion. However, Li dendrite-triggered volume fluctuation and high surface cause severe deterioration of performance. Given that such drawbacks are strongly dependent on the cell parameters and structure, such as the amount of electrolyte, Li thickness, and internal pressure, reliable Li metal coin cell testing is challenging. For the LMB-specialized coin cell testing platform, this study suggests the optimal coin cell structure that secures performance and reproducibility of LMBs under stringent conditions, such as lean electrolyte, high mass loading of NMC cathode, and thinner Li use. By controlling the cathode/anode (C/A) area ratio closer to 1.0, the inactive space was minimized, mitigating the cell degradation. The quantification and imaging of inner cell pressure elucidated that the uniformity of the pressure is a crucial matter to improving performance reliability. The LMB coin cells exhibit better cycling retention and reproducibility under higher (0.6 MPa → 2.13 MPa) and uniform (standard deviation: 0.43 → 0.16) stack pressure through the changes in internal parts and introducing a flexible polymer (PDMS) film.

Analysis of Service Factors on the Management Performance of Korea Railroad Corporation - Based on the railroad statistical yearbook data - (한국철도공사 경영성과에 미치는 서비스 요인분석 -철도통계연보 데이터를 대상으로-)

  • Koo, Kyoung-Mo;Seo, Jeong-Tek;Kang, Nak-Jung
    • Journal of Korea Port Economic Association
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    • v.37 no.4
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    • pp.127-144
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    • 2021
  • The purpose of this study is to derive service factors based on the "Rail Statistical Yearbook" data of railroad service providers from 1990 to 2019, and to analyze the effect of the service factors on the operating profit ratio(OPR), a representative management performance variable of railroad transport service providers. In particular, it has academic significance in terms of empirical research to evaluate whether the management innovation of the KoRail has changed in line with the purpose of establishing the corporation by dividing the research period into the first period (1990-2003) and the latter (2004-2019). The contents of this study investigated previous studies on the quality of railway passenger transportation service and analyzed the contents of government presentation data related to the management performance evaluation of the KoRail. As an empirical analysis model, a research model was constructed using OPR as a dependent variable and service factor variables of infrastructure, economy, safety, connectivity, and business diversity as explanatory variables based on the operation and management activity information during the analysis period 30 years. On the results of research analysis, OPR is that the infrastructure factor is improved by structural reform or efficiency improvement. And economic factors are the fact that operating profit ratio improves by reducing costs. The safety factor did not reveal the significant explanatory power of the regression coefficient, but the sign of influence was the same as the prediction. Connectivity factor reveals a influence on differences between first period and latter, but OPR impact direction is changed from negative in before to positive in late. This is an evironment in which connectivity is actually realized in later period. On diversity factor, there is no effect of investment share in subsidiaries and government subsidies on OPR.

Comparison of Adolescent Minimal Change Nephrotic Syndrome with Childhood Minimal Change Nephrotic Syndrome (청소년기와 소아기 미세변화형 신증후군의 임상양상에 대한 비교연구)

  • Choi, Chung-Yun;Kim, Ji-Hong;Kim, Pyung-Kil
    • Childhood Kidney Diseases
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    • v.3 no.1
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    • pp.11-19
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    • 1999
  • Purpose: MCNS is found in approximately $85\%$ of the idiopathic nephrotic syndrome in children and shows good prognosis with initial steroid therapy. MCNS most commonly appears between the ages of 2 and 10 yr. But the incidence and prognosis in adolescent MCNS are different from those found in young children; the prognosis and the response to therapy is unfavorable with increasing ages. So we compared the prevalence and the clinical manifestations of adolescent MCNS with that of childhood MCNS for management of adolescent MCNS. Methods: We conducted a retrospective study with a review of histopathologic findings and clinical manifestations of the 216 cases with MCNS which were divided into children group and adolescent group by their age of onset; under 12 years(childhood) and between 12-18 years(adolescent). Results: 1) The number of childhood idiopathic nephrotic syndrome was 245 cases, and that of adolescent idiopathic nephrotic syndrome was 55 cases. 188 cases($77\%$) showed MCNS, 30 cases($12\%$) FSGS, 4 cases($1.6\%$) MSPCN in childhood idiopathic nephrotic syndrome; 28 cases($51\%$) showed MCNS, 12 cases($22\%$) FSGS in adolescent idiopathic nephrotic syndrome. 2) The mean onset age was $7.53{\pm}5.5$ years, and the male to female ratio was 3.8:1 in childhood onset and 2.5:1 in adolescent onset with male predominance. 3) Hematuria was associated with $17\%$ of childhood onset and $39.3\%$ of adolescent onset disease(P=0.005). Hypertension appeared in $0.5\%\;and\;7\%$ in each group without significant difference between the groups. 4) 24 hour urine protein, SPI, albumin, BUN, cholesterol level showed no significant difference. 5) The response of childhood onset and adolescent onset MCNS to steroid therapy showed complete remission in $11.7\%\;&\;14.7\%$, infrequent relapsing in $29.2\%\;&\;28.5\%$, frequent relapsing in $23.9\%\;&\;14.7\%$, steroid dependent in $21.8\%\;&\;28.6\%$ each. Steroid resistant showed $13.3\%\;&\;14.7\%$ with no significance. 6) Immunosuppresant therapy was performed $57\%$ in childhood onset and $65\%$ in adolescent onset. 7) Mean number of relapse and duration from onset to first relapse showed no significance between two groups. Conclusion : Our results indicate that the incidence of hematuria, the rate of steroid dependent and frequent relapsing, and the recurrence rate were higher in adolescent MCNS; showed poorer steroid responsiveness and prognosis. Our data also point to the need for a more aggressive therapy to treat and make recommendations for the adolescent population as a whole.

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An Exploratory Study on the Components of Visual Merchandising of Internet Shopping Mall (인터넷쇼핑몰의 VMD 구성요인에 대한 탐색적 연구)

  • Kim, Kwang-Seok;Shin, Jong-Kuk;Koo, Dong-Mo
    • Journal of Global Scholars of Marketing Science
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    • v.18 no.2
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    • pp.19-45
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    • 2008
  • This study is to empirically examine the primary dimensions of visual merchandising (VMD) of internet shopping mall, namely store design, merchandise, and merchandising cues, to be a attractive virtual store to the shoppers. The authors reviewed the literature related to the major components of VMD from the perspective of the AIDA model, which has been mainly applied to the offline store settings. The major purposes of the study are as follows; first, tries to derive the variables related with the components of visual merchandising through reviewing the existing literatures, establish the hypotheses, and test it empirically. Second, examines the relationships between the components of VMD and the attitude toward the VMD, however, putting more emphasis on finding out the component structure of the VMD. VMD needs to be examined with the perspective that an online shopping mall is a virtual self-service or clerkless store, which could reduce the number of employees, help the shoppers search, evaluate and purchase for themselves, and to be explored in terms of the in-store persuasion processes of customers. This study reviewed the literatures related to store design, merchandise, and merchandising cues which might be relevant to the store, product, and promotion respectively. VMD is a total communication tool, and AIDA model could explain the in-store consumer behavior of online shopping. Store design has to do with triggering a consumer attention to the online mall, merchandise with a product related interest, and merchandising cues with promotions such as recommendation and links that induce the desire to pruchase. These three steps might be seen as the processes for purchase actions. The theoretical rationale for the relationship between VMD and AIDA could be found in Tyagi(2005) that the three steps of consumer-oriented merchandising are a store, a product assortment, and placement, in Omar(1999) that three types of interior display are a architectural design display, commodity display, and point-of-sales(POS) display, and in Davies and Ward(2005) that the retail store interior image is related to an atmosphere, merchandise, and in-store promotion. Lee et al(2000) suggested as the web merchandising components a merchandising cues, a shopping metaphor which is an assistant tool for search, a store design, a layout(web design), and a product assortment. The store design which includes differentiation, simplicity and navigation is supposed to be related to the attention to the virtual store. Second, the merchandise dimensions comprising product assortments, visual information and product reputation have to do with the interest in the product offerings. Finally, the merchandising cues that refer to merchandiser(MD)'s recommendation of products and providing the hyperlinks to relevant goods for the shopper is concerned with attempt to induce the desire to purchase. The questionnaire survey was carried out to collect the data about the consumers who would shop at internet shopping malls frequently. To select the subject malls, the mall ranking data announced by a mall rating agency was used to differentiate the most popular and least popular five mall each. The subjects was instructed to answer the questions after navigating the designated mall for five minutes. The 300 questionnaire was distributed to the consumers, 166 samples were used in the final analysis. The empirical testing focused on identifying and confirming the dimensionality of VMD and its subdimensions using a structural equation modeling method. The confirmatory factor analysis for the endogeneous and exogeneous variables was carried out in four parts. The second-order factor analysis was done for a store design, a merchandise, and a merchandising cues, and first-order confirmatory factor analysis for the attitude toward the VMD. The model test results shows that the chi-square value of structural equation is 144.39(d.f 49), significant at 0.01 level which means the proposed model was rejected. But, judging from the ratio of chi-square value vs. degree of freedom, the ratio was 2.94 which smaller than an acceptable level of 3.0, RMR is 0.087 which is higher than a generally acceptable level of 0.08. GFI and AGFI is turned out to be 0.90 and 0.84 respectively. Both NFI and NNFI is 0.94, and CFI 0.95. The major test results are as follows; first, the second-order factor analysis and structural equational modeling reveals that the differentiation, simplicity and ease of identifying current status of the transaction are confirmed to be subdimensions of store design and to be a significant predictors of the dependent variable. This result implies that when designing an online shopping mall, it is necessary to differentiate visually from other malls to improve the effectiveness of the communications of store design. That is, the differentiated store design raise the contrast stimulus to sensory organs to promote the memory of the store and to have a favorable attitude toward the VMD of a store. The results that navigation which means the easiness of identifying current status of shopping affects the attitude to VMD could be interpreted that the navigating processes via the hyperlinks which is characteristics of an internet shopping is a complex and cognitive process and shoppers are likely to lack the sense of overall structure of the store. Consequently, shoppers are likely to be alost amid shopping not knowing where to go. The orientation tool enhance the accessibility of information to raise the perceptive power about the store environment.(Titus & Everett 1995) Second, the primary dimension of merchandise and its subdimensions was confirmed to be unidimensional respectively, have a construct validity, and nomological validity which the VMD dimensions supposed to have a positive correlation with the dependent variable. The subdimensions of product assortment, brand fame and information provision proved to have a positive effect on the attitude toward the VMD. It could be interpreted that the more plentiful the product and brand assortment of the mall is, the more likely the shoppers to favor it. Brand fame and information provision as well affect the VMD attitude, which means that the more famous the brand, the more likely the shoppers would trust and feel familiar with the mall, and the plentifully and visually presented information could have the shopper have a favorable attitude toward the store VMD. Third, it turned out to be that merchandising cue of product recommendation and hyperlinks affect the VMD attitude. This could be interpreted that recommended products could reduce the uncertainty related with the purchase decision, and the hyperlinks to relevant products would help the shopper save the cognitive effort exerted into the information search and gathering, which could lead to a favorable attitude to the VMD. This study tried to sheds some new light on the VMD of online store by reviewing the variables mentioned to be relevant with offline VMD in the existing literatures, and tried to link the VMD components from the perspective of AIDA model. The effect size of the VMD dimensions on the attitude was in the order of the merchandise, the store design and the merchandising cues.It is said that an internet has an unlimited place for display, however, the virtual store is not unlimited since the consumer has a limited amount of cognitive ability to process the external information and internal memory. Particularly, the shoppers are likely to face some difficulties in decision making on account of too many alternative and information overloads. Therefore, the internet shopping mall manager should take into consideration the cost of information search on the part of the consumer, to establish the optimal product placements and search routes. An efficient store composition would be possible by reducing the psychological burdens and cognitive efforts exerted to information search and alternatives evaluation. The store image is in most part determined by the product category and its brand it deals in. The results of this study support this proposition that the merchandise is most important to the VMD attitude than other components, the manager is required to take a strategic approach to VMD. The internet users are getting more accustomed and more knowledgeable about the internet media and more likely to accept the internet as a shopping channel as the period of time during which they use the internet to shop become longer. The web merchandiser should be aware that the product introduction using a moving pictures and a bulletin board become more important in order to present the interactive product information visually and communicate with customers more actively, therefore leading to making the quantity and quality of product information more rich.

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Factors Affecting International Transfer Pricing of Multinational Enterprises in Korea (외국인투자기업의 국제이전가격 결정에 영향을 미치는 환경 및 기업요인)

  • Jun, Tae-Young;Byun, Yong-Hwan
    • 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.

Histological and Biochemical Studies on the Rooting of Hard-wood Cuttings in Mulberry (Morus species) (뽕나무 古條揷木의 發根에 關한 組織 및 生化學的 硏究)

  • Lim, Su-Ho
    • Journal of Sericultural and Entomological Science
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    • v.23 no.1
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    • pp.1-31
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    • 1981
  • Rootability of the hardwood cuttings of mulberry was related not only histological characteristics but dependent on biochemical properties. In this connection, the characteristics of the hardwood cuttings were histologically observed and the growth substances produced by the cuttings were also identified by means of mung bean bioassay. Amino acid, carbohydrate, nucleic acid contents, and the C/N ratio were also analysed. The results are summarized as follows. 1. There were differences in rootability of cuttings between mulberry species and varieties Among the three mulberry species tested, Morus Lhou Koidz. showed the highest rootability while M. bombycis showed the lowest one. In varietal differences in rootability, it was shown that the varieties could be grouped according to rootability: high varieties(above 80%), medium(41~79%), and low(below 40%). The higher varieties were Kemmochi, Nakamaki, Kosen, and Wusuba roso. 2. The histological characteristic of the hardwood cuttings most closely related to rootability was cell layer arrangement in the sclerenchyma tissue. The lower rootability varieties developed two or three overlapping cell layers in the bark tissue and in the higher rootability varieties they were scattered over the primary cortex. 3. In the higher rootability varieties, there was a positive correlation between the development of root primodia and rootability of the hardwood cuttings. It was also shown that there was a close relationship between the size of primodia and the surface area of the lenticel with rootability of the cuttings. 4. Effect of growth substances extracted from the hardwood cuttings were determined by mung bean bioassay. The higher rootability varieties usually showed higher activities of the growth substances, in contrast the lower rootability varieties showed higher activities of the inhibitory substances. 5. It was evident that the substance separated by paper chromatography was identified as indole acetic acid with $R_f$ value ranging from 0.3 to 0.5. The other substances detected at a $R_f$ value ranging from 0.8 to 1.0 and origin to 0.1 were also responsible for rooting. 6. There exists a quantitatively different distribution of growth substances in a synergistic system in the tissues of cuttings, and the balance between growth and inhibitory substances gives rise to the development of rooting. Particularly, no descent of the substances from winter buds resulted in no rooting of cuttings but these substances were produced a week after planting in a warm environment. 7. It was shown that there were positive correlations between carbohydrate ($r=0.72^*$) and total sugar ($r=0.67^*$) and rootability, respectively, but there were negative correlations between reducing sugars ($r=-0.75^*$) and rootability. 8. High C/N ratio gave rise to high rootability($r=0.67^*$). The latter therefore depended on high amount of carbohydrate rather than nitrogen in the cuttings. 9. The content of RNA and DNA in the cuttings was not changed for upto two weeks after the cuttings were planted. Then an increase in RNA content took place in only the high rootability varieties. 10. There were quantitative and qualitative differences in the compositions of the amino acids between the high rootability varieties and the low rootability varieties. More aspartic acid and cystine were found in the higher rootability varieties than in the low rootability varieties.

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