지식기반서비스산업의 발전과 지역인력개발정책 방향

김영철(Kim Young-Chul),김진찬(Kim Jinchan) 계명대학교 사회과학연구소 2006 한국사회과학연구 Vol.25 No.1

납세자 특성이 지방세의 납세의식과 납세순응 행위에 미치는 영향

임영규(Lim, Youngkyu),김진찬(Kim, Jinchan) 한국지역사회학회 2018 지역사회연구 Vol.26 No.1

This study, we aimed to investigate the impact of taxpayer characteristics on the tax consciousness and tax compliance action of local tax in survey. We collected data by a question paper to complete this study, established a study model and analyzed it. The data were collected from Direct Survey. The frequency analysis, exploratory factor and reliability test, analysis of variance, multiple regression of SPSSWIN were applied to analyze the data. The results were as follows: First, It was found that tax ethic and tax compliance of tax consciousness was significantly different at the age, the job of taxpayer characteristics, that tax fairness of tax consciousness was significantly different at the sex, the job of taxpayer characteristics. Second, It was found that tax loyalty of tax compliance action was significantly different at the job of taxpayer characteristics, that complaining behavior of tax compliance action was significantly different at the age, the job of taxpayer characteristics, that silence of tax compliance action was significantly different at the sex, the age, the job of taxpayer characteristics. Third, We were found that tax ethic and tax compliance of tax consciousness has significant effects on the loyalty of local tax, that the age and the job of taxpayer characteristics has significant affects on the complaining behavior of local tax, that the sex and tax ethic has significant affects on the silence of local tax.

납세자 신뢰도가 납세의식 및 납세순응행위에 미치는 영향

임영규(Lim, Youngkyu),김진찬(Kim, Jinchan) 한국지역사회학회 2014 지역사회연구 Vol.22 No.2

This study, we aimed to investigate the impact of taxpayer"s trust on the tax consciousness and tax compliance action in survey. We collected data by a question paper to complete this study, established a study model and analyzed it. The data were collected from Direct Survey. The frequency analysis, exploratory factor and reliability test, multiple regression, path analysis of SPSSWIN were applied to analyze the data. The results were as follows: First, It was found that tax service of taxpayer"s trust has significant effects on the tax sincerity of tax consciousness, that tax infrastructure of taxpayer"s trust has significant affects on the tax fairness and tax sincerity of tax consciousness, and that tax transparency of taxpayer"s trust influence significantly on the tax fairness and tax ethics of tax consciousness. Second, It was found that tax service of taxpayer"s trust has significant effects on the loyalty of tax compliance action, that tax infrastructure, tax transparency of taxpayer"s trust have significant affect on the non action of tax compliance action. Third, We were found that tax fairness of tax consciousness has significant effects on the complaining behavior and non action of tax compliance action, that tax ethics of tax consciousness has significant affects on the loyalty and complaining behavior of tax compliance action, and that tax sincerity of tax consciousness has significant effects on the loyalty of tax compliance action.

상추 중 생산단계 농약잔류허용기준 설정 연구

이지호 ( Jiho Lee ),이광헌 ( Kwanghun Lee ),김진찬 ( Jinchan Kim ),고락도 ( Rakdo Ko ),강석현 ( Seok Hyeon Kang ),심우종 ( Woo Jong Shim ) 한국환경농학회 2021 한국환경농학회 학술대회집 Vol.2021 No.-

본 연구는 시설재배 상추 내 농약잔류량 감소추이를 확인하여 생산단계 농산물의 농약 잔류허용 기준(PHRL: Pre-Harvest Residue Limit) 설정 고시(안) 마련을 위한 기초자료로 활용되어 재배과정에서의 농산물 안전성관리를 통하여 농산물 유통단계 안전관리 강화에 그 목적이 있다. 지리적으로 차이가 있는 3개 시험포장(음성, 청주 및 전주)을 선정하여, 상추 중 농약 6종(Fluopicolide, Cyflumetofen, Trifloxystrobin, Cyazofamid, Chlorfenapyr, Thiacloprid)을 안전사용기준에 따라 살포한 후, 해당 농약의 최종 수확 전 살포일을 고려하여 0, 1, 2, 3, 5, 7 및 10 일차에 걸쳐 시료를 수확하였다. 분석법 확립을 위해 해당 공시료에 농약별 회수율 실험을 실시하였으며, 70∼110%, 변이계수 10% 이하를 만족하였다. 채취한 시료는 확립된 분석법을 바탕으로 전처리 과정을 거쳐 HPLC (HPLC-MS/MS) 및 GC (GC-MS/MS)를 이용하여 정량분석을 수행하였다. 상추 시료를 분석하여 일차별 잔류량을 확인하고, 이를 바탕으로 약제별 회귀방정식에 의한 감소상수 및 생물학적 반감기를 산출, 통계학적 방법에 근거한 신뢰성 있는 출하전 생산단계 잔류농약 허용기준(안)을 제시하고자 한다.

상추 및 고추 중 생산단계 농약잔류허용기준 설정 연구

이지호 ( Jiho Lee ),이광헌 ( Kwanghun Lee ),김진찬 ( Jinchan Kim ),강석현 ( Seok Hyeon Kang ),심우종 ( Woo Jong Shim ) 한국환경농학회 2020 한국환경농학회 학술대회집 Vol.2020 No.-

본 연구는 시설재배 상추 및 고추 내 농약잔류량 감소추이를 확인하여 생산단계 농산물의 농약 잔류허용기준(PHRL: Pre-Harvest Residue Limit) 설정 고시(안) 마련을 위한 기초자료로 활용되어 재배과정에서의 농산물 안전성관리를 통하여 농산물 유통단계 안전관리 강화에 그 목적이 있다. 지리적으로 차이가 있는 2개 및 3개 시험포장(상추: 음성, 청주 및 전주, 고추: 진주 및 창녕)을 선정하여, 상주 중 농약 6종(Acetamiprid, Cyenopyrafen, Lufenuron, Pyraclostrobin, Pyridalyl, Teflubenzuron)과 고추 중 농약 1종(Fenazaquin)을 안전사용기준에 따라 살포한 후, 해당 농약의 최종 수확 전 살포일을 고려하여 0, 1, 2, 3, 5, 7, 10 및 14일차에 걸쳐 시료를 수확하였다. 분석법 확립을 위해 해당 공시료에 농약별 회수율 실험을 실시하였으며, 70~110%, 변이계수 10% 이하를 만족하였다. 채취한 시료는 확립된 분석법을 바탕으로 전처리 과정을 거쳐 HPLC (HPLC-MS/MS) 및 GC (GC-MS/MS)를 이용하여 정량분석을 수행하였다. 상추 및 고추 시료를 분석하여 일차별 잔류량을 확인하고, 이를 바탕으로 약제별 회귀방정식에 의한 감소상수 및 생물학적 반감기를 산출, 통계학적 방법에 근거한 신뢰성 있는 출하전 생산단계 잔류농약 허용기준(안)을 제시하고자 한다.

소면적 재배작물 삽주 중 Kresoxim-methyl의 잔류 특성

이지호(Jiho Lee),이광헌(Kwanghun Lee),김진찬(Jinchan Kim),강석현(Seok hyeon Kang),고락도(Rak do Ko),심우종(Woo Jong Shim) 한국농약과학회 2021 한국농약과학회 학술발표대회 논문집 Vol.2021 No.5

양배추 및 취나물 중 생산단계 농약잔류허용기준 설정 연구

이지호 ( Jiho Lee ),이광헌 ( Kwanghun Lee ),김진찬 ( Jinchan Kim ),주수영 ( Suyoung Ju ),심우종 ( Woo Jong Shim ) 한국환경농학회 2019 한국환경농학회 학술대회집 Vol.2019 No.-

본 연구는 시설재배 양배추 및 취나물 내 농약잔류량 감소추이를 확인하여 생산단계 농산물의 농약 잔류허용기준(PHRL: Pre-Harvest Residue Limit) 설정 고시(안) 마련을 위한 기초자료로 활용되어 재배과정에서의 농산물 안전성관리를 통하여 농산물 유통단계 안전관리 강화에 그 목적이 있다. 지리적으로 차이가 있는 2개 시험포장(양배추: 음성 및 청주, 취나물: 태안 및 광양)을 선정하여, 양배추 중 농약 4종(Etofenprox, Lufenuron, Emamectin, Chlorfluazuron)과 취나물 중 농약 5종(Acrinathrin, Spirodiclofen, Fenazatuin, Metaflumizone, Tebufenpyrad)을 안전사용기준에 따라 살포한 후, 해당 농약의 최종 수확 전 살포일을 고려하여 양배추의 경우 0, 1, 2, 3, 5, 7, 10 및 14일, 취나물의 경우 0, 1, 2, 3, 5, 7 및 10일차에 걸쳐 시료를 수확하였다. 분석법 확립을 위해 해당 공시료에 농약별 회수율 실험을 실시하였으며, 70~110%, 변이계수 10% 이하를 만족하였다. 채취한 시료는 확립된 분석법을 바탕으로 전처리 과정을 거쳐 HPLC (HPLC-MS/MS) 및 GC(GC-MS/MS)를 이용하여 정량분석을 수행하였다. 양배추 및 취나물 시료를 분석하여 일차별 잔류량을 확인하고, 이를 바탕으로 약제별 회귀방정식에 의한 감소상수 및 생물학적 반감기를 산출, 통게학적 방법에 근거한 신뢰성 있는 출하전 생산단계 잔류농약 허용기준(안)을 제시하고자 한다.

쑥갓 중 metalaxyl-M과 dinotefuran 입제의 잔류 특성 및 위해성 평가

송민호 ( Min-ho Song ),유지우 ( Ji-woo Yu ),김진찬 ( Jinchan Kim ),이광헌 ( Kwanghun Lee ),고락도 ( Rakdo Ko ),금영수 ( Young-soo Keum ),이지호 ( Jiho Lee ) 한국환경농학회 2022 한국환경농학회 학술대회집 Vol.2022 No.-

Glebionis coronaria (called crown daisy) is commonly consumed in the Republic of Korea due to its unique smell. Since the Positive List System (PLS) was enforced in the Republic of Korea, Maximum Residue Limits (MRLs) of many crops have been established. However, the pesticides available for the crown daisy are still limited. In this study, the residual characteristics of metalaxyl-M and dinotefuran in crown daisy were investigated to expand the registration of pesticides. Additionally, risk assessment was performed by using the residual concentration of pesticides and dietary intake. Two pesticides were treated in soil on two levels, and samples were collected 51 days after seeding. The analytes were extracted using acetonitrile and the QuEChERS extraction packet (MgSO4 4 g, NaCl 1 g). The mixture was centrifuged at 4,000 rpm for 5 min, and the supernatant was diluted 1:1 with acetonitrile. The results for the concentration of pesticides were obtained with a high-performance liquid chromatography-triple quadrupole mass spectrometer. The quantitative methods for analytes were validated in linearity, accuracy, and precision. Daily dietary intake was obtained from Korea national nutrition statistics 2019. The residual concentration of metalaxyl-M in crown daisy were 0.09∼0.10 mg/kg (6 kg/10 a) and 0.17∼0.19 mg/kg (12 kg/10 a), respectively. The residual concentrations of dinotefuran in the crop were 0.53∼0.75 mg/kg (3 kg/10 a) and 1.17∼1.26 mg/kg (6 kg/10 a), each. The amounts of pesticides were less than the MRL specified by the Korean Ministry of Food and Drug Safety. The Hazard Index (HI) of metalaxyl-M and dinotefuran for consumers was 0.0075% and 0.2250%, respectively. For females in the age between 50∼64, the major consumer group, the HIs of the pesticides were <3%. Considering the consumption of crown daisy, they are not concidered to be of toxicological concern.

피나물 중 Bocalid 및 Pyraclostrobin의 토양처리시 잔류특성 및 안전성 평가

유지우 ( Ji-woo Yu ),송민호 ( Min-ho Song ),김진찬 ( Jinchan Kim ),이광헌 ( Kwanghun Lee ),고락도 ( Rakdo Ko ),금영수 ( Young-soo Keum ),이지호 ( Jiho Lee ) 한국환경농학회 2022 한국환경농학회 학술대회집 Vol.2022 No.-

Hylomecon vernalis is widely distributed in mountainous region in korea and used as folk madicine. Due to minor cultivation area, the pesticides available for Hylomecon vernalis are highly limited. This study aimed to determine residue characteristics of soil-treated boscalid and pyraclostrobin in Hylomecon vernalis and to evaluate the risks from intake of the residual pesticides in the crop. The pesticides were treated in soil with two levels, and samples were collected 57 days after seeding. The samples were extracted using the QuEChERS extraction kit (MgSO4 4 g, NaCl 1 g). The quantitative methods for boscalid and pyraclostrobin were validated using linearity, recovery, and CV (coefficient of variation). Risk assessment of pesticides was performed using Korea national nutrition statistics 2019. The residual levels of boscalid were 0.02∼0.05 mg/ kg (6 Kg/ 10a) and 0.05∼0.08 mg/kg (12 Kg/ 10a), respectively. The residual concentrations of pyraclostrobin were below the LOQ. The amounts of pesticides were less than Maximum Residue Limits specified by the Korean Ministry of Food and Drug Safety. The maximum hazard index of boscalid in chwinamul and amaranth for consumers were 0.0075% and 0.1525%, respectively and it indicates that the risk of the pesticides from the crop is considered to be low.