주요 스프레이 품종의 탄수화물 함량과 변이계수, 유전력 및 유전자 전이율에 대한 통계학적 분석

심성임,임기병,김창길,정미영,김경민,정재동 한국화훼학회 2016 화훼연구 Vol.24 No.1

The statistical analysis including coefficient of variation, heritability and genetic advance and that of as percentage of mean were carried out to estimate variability and genetic parameter of carbohydrate content including soluble and insoluble sugar in the tissues of 10 commercial spray chrysanthemum cultivars cultivated for cut flower. Insoluble sugar including sucrose, fructose and glucose were contained in tissue of inflorescence and stem, and leaf tissue in inflorescence and stem. On the other hand, only fructose and glucose except sucrose were detected in leaf tissue derived from two kinds of tissues. Fructose content in the most of cultivars was the highest, compared with that of sucrose and glucose. Soluble sugar content in 10 different genotypes of spray chrysanthemum cultivars were significantly different at 1% level. Coefficient of variation (CV), Coefficient of phenotypic variation (PCV), Coefficient of genotypic variation (GCV), heritability and genetic advance as percentage of mean (GAM) were very high regardless of kinds of insoluble sugars, while coefficient of environmental variation (ECV) and genetic advance (GA) were lower than the others. Starch content in 10 different genotypes of spray chrysanthemum cultivars were significantly different at 1% level. CV including PCV, GCV and ECV in both tissue of inflorescence and stem were intended to be moderate value of variations. But leaves derived from inflorescence were high. On the other hand, heritability which was ranged from moderate to higher value was lower in leaf tissue derived from inflorescence and was higher in leaf tissue derived from both tissue of inflorescence and stem. GA and GAM were very lower level in general. 절화용으로 재배중인 스프레이 국화의 탄수화물 함량과 각 품종 별 함량에 대한 변이계수, 유전력 및 유전자 전이율 등의 통계학적 분석을 실시하였던 바 그 결과를 요약하면 다음과 같다. 화서 조직, 줄기조직, 화서에 부착된 엽조직, 줄기에 부착된 엽조직의 당 함량을 분석한 결과, 줄기조직 및 화서 부분의 줄기는 sucrose, fructose 및 glucose 등 3종류의 당이 모두 검출되었으며대부분의 품종에서 fructose 함량이 가장 높았다. 반면 줄기와 화서에 부착된 잎 조직에서는 sucrose는 전혀 검출할 수 없었으며, fructose 및 glucose 등 2종류의 당만이검출되었고 대부분의 품종에서 fructose 함량이 높았다. 아울러 이들 조직 내의 유리당의 함량은 품종 간 상당한차이를 나타내고 있어 통계학적 유의차가 인정되었다. 변이계수, 표현형 변이계수, 유전 변이계수, 유전력 및 유전자 전이율은 유리당의 종류에 관계없이 매우 높은 경향을 나타내었으며 오차 또는 환경 변이계수와 유전자 전이는 대단히 낮은 편이었다. 화서와 줄기 조직 내 전분함량은 품종 간 통계학적 유의차는 인정되었으며 표현형변이계수, 유전 변이계수, 오차 또는 환경 변이계수를 포함한 변이계수는 중정도 수준의 변이율을 나타내었으나, 화서를 포함한 줄기 조직은 변이율이 낮고 화서 내 엽조직은 높은 편이었다. 유전력은 중정도에서 다소 높은수준까지 차이를 나타내었는데 화서 내 엽 조직이 낮은편이었고 화서와 줄기 내 잎의 조직이 높은 편이었다. 유전자 전이는 대단히 낮았고 유전자 전이율 또한 전반적으로 낮은 편이었다.

주요 스프레이 품종의 탄수화물 함량과 변이계수, 유전력 및 유전자 전이율 에 대한 통계학적 분석

심성임,임기병,김창길,정미영,김경민,정재동 한국화훼학회 2016 화훼연구 Vol.24 No.1

절화용으로 재배중인 스프레이 국화의 탄수화물 함량 과 각 품종 별 함량에 대한 변이계수, 유전력 및 유전 자 전이율 등의 통계학적 분석을 실시하였던 바 그 결 과를 요약하면 다음과 같다. 화서 조직, 줄기조직, 화서 에 부착된 엽조직, 줄기에 부착된 엽조직의 당 함량을 분 석한 결과, 줄기조직 및 화서 부분의 줄기는 sucrose, fructose 및 glucose 등 3종류의 당이 모두 검출되었으며 대부분의 품종에서 fructose 함량이 가장 높았다. 반면 줄 기와 화서에 부착된 잎 조직에서는 sucrose는 전혀 검출 할 수 없었으며, fructose 및 glucose 등 2종류의 당만이 검출되었고 대부분의 품종에서 fructose 함량이 높았다. 아 울러 이들 조직 내의 유리당의 함량은 품종 간 상당한 차이를 나타내고 있어 통계학적 유의차가 인정되었다. 변 이계수, 표현형 변이계수, 유전 변이계수, 유전력 및 유 전자 전이율은 유리당의 종류에 관계없이 매우 높은 경 향을 나타내었으며 오차 또는 환경 변이계수와 유전자 전 이는 대단히 낮은 편이었다. 화서와 줄기 조직 내 전분 함량은 품종 간 통계학적 유의차는 인정되었으며 표현형 변이계수, 유전 변이계수, 오차 또는 환경 변이계수를 포 함한 변이계수는 중정도 수준의 변이율을 나타내었으나, 화서를 포함한 줄기 조직은 변이율이 낮고 화서 내 엽 조직은 높은 편이었다. 유전력은 중정도에서 다소 높은 수준까지 차이를 나타내었는데 화서 내 엽 조직이 낮은 편이었고 화서와 줄기 내 잎의 조직이 높은 편이었다. 유 전자 전이는 대단히 낮았고 유전자 전이율 또한 전반적 으로 낮은 편이었다. The statistical analysis including coefficient of variation, heritability and genetic advance and that of as percentage of mean were carried out to estimate variability and genetic parameter of carbohydrate content including soluble and insoluble sugar in the tissues of 10 commercial spray chrysanthemum cultivars cultivated for cut flower. Insoluble sugar including sucrose, fructose and glucose were contained in tissue of inflorescence and stem, and leaf tissue in inflorescence and stem. On the other hand, only fructose and glucose except sucrose were detected in leaf tissue derived from two kinds of tissues. Fructose content in the most of cultivars was the highest, compared with that of sucrose and glucose. Soluble sugar content in 10 different genotypes of spray chrysanthemum cultivars were significantly different at 1% level. Coefficient of variation (CV), Coefficient of phenotypic variation (PCV), Coefficient of genotypic variation (GCV), heritability and genetic advance as percentage of mean (GAM) were very high regardless of kinds of insoluble sugars, while coefficient of environmental variation (ECV) and genetic advance (GA) were lower than the others. Starch content in 10 different genotypes of spray chrysanthemum cultivars were significantly different at 1% level. CV including PCV, GCV and ECV in both tissue of inflorescence and stem were intended to be moderate value of variations. But leaves derived from inflorescence were high. On the other hand, heritability which was ranged from moderate to higher value was lower in leaf tissue derived from inflorescence and was higher in leaf tissue derived from both tissue of inflorescence and stem. GA and GAM were very lower level in general.

조정된 변이계수 접근법을 활용한 가격안정화 효과 추정: 수산업관측사업을 중심으로

김용준 ( Yong Joon Kim ),안동환 ( Dong Hwan An ),김관수 ( Kwan Soo Kim ) 한국축산경영학회 2015 농업경영정책연구 Vol.42 No.1

The purpose of this paper is to measure price stabilization effects of fisheries outlook project implemented by the government since 2004. Given the problems associated with the use of a simple coefficient of variation approach, we applied a refined version of coefficient of variation: 1) trend equation is incorporated; 2) a structural change is explicitly taken into consideration. While we found significant price stabilization effects of outlook information on Laver (a kind of seaweed), we found no significant price stabilization effects in the case of Oyster as the presence of stabilization effects tend to be sensitive to the type of coefficient of variation used in the analysis. This suggests a need for careful consideration of pros and cons associated with the use of coefficient of variation in an empirical analysis.

충주시에서 발생한 생활폐기물의 물리적 조성에 대한 변동계수 분석

조병렬 한국교통대학교 2018 한국교통대학교 논문집 Vol.53 No.-

In this study, the physical composition of municipal solid waste was analyzed by using coefficient of variation which is statistical data on the physical composition of municipal solid waste. The coefficient of variation of apparent density of municipal solid waste is from 0.39 in March to 1.61, which is the largest in December and in the case of apartment house, it is from 0.24 to 1.44. The coefficient of variation of the physical records was not significantly different from that of wastes of paper waste and food wastes, which produced less waste than vinyl or wood waste. The coefficient of variation for proximate analysis is less than the coefficient of variation of the physical composition.

정격풍속 이하에서 풍력터빈의 타워 섀도 추력 동하중 개발

임채욱 한국산업융합학회 2022 한국산업융합학회 논문집 Vol.25 No.6

This paper relates to a method of modeling the thrust dynamic load caused by the thrust variation occurring on the blade due to the tower shadow below the rated wind speed. A method that uses thrust coefficient is presented by introducing “tower shadow coefficient of thrust variation”. For a 2MW wind turbine, the values of “tower shadow coefficient of thrust variation” are calculated and analyzed at wind speeds below the rated. The dynamic load model of thrust under tower shadow is evaluated in Matlab/Simulink using the obtained “tower shadow coefficient of thrust variation” and thrust coefficient. It shows that the thrust variations acting on the three blades by the tower shadow can be expressed using both the thrust coefficient and the introduced “tower shadow coefficient of thrust variation”.

법인조세부담의 수평적 공평성 측정에 대한 재검토

최원석,백경엽 한국세무학회 2009 세무학 연구 Vol.26 No.1

The previous studies have used the coefficient of variation(CV) to measure horizontal equity of corporate tax burden, but it has problems in mathematics and distinction of income groups. Namely it is not an ideal indicator to measure horizontal equity of corporate tax burden. Therefore, this study employs both the CV and the coefficient of variation ratio(CVR) suggested by Westort and Wagner(2002) to measure horizontal equity of corporate tax burden. The measurement by the CV between 2002 and 2004 indicate that the higher the income is, the more horizontally equal the groups are, which is the same as those of the previous studies. However, The measurement by the CVR produces totally opposite results, which say the higher the income is, the less horizontally equal the groups are. The results are the same as those of Westort and Wagner(2002). The increasing lack of horizontal equity among higher income groups could be attributed to aggressive tax planning and differences in tax benefits. For robustness, We do the same analysis in the change of criteria of group categorization and for corporations listed on KOSDAQ and income groups whose sample size is the same. We compare the CV and the CVR with the coefficient of residual variation. The results of additional analysis are the same as those of basic analysis. The results of this study will help policymakers to analyze existing tax systems and to assess horizontal equity after a new tax law is enacted. And they will make an important contribution to researchers to make decisions with the CVR. 법인조세부담의 수평적 공평성을 측정하는 지표에 대해서 기존연구에서는 변동계수를 사용해 왔다. 그러나 변동계수는 수학적인 문제점과 소득그룹 구분에 따른 문제점을 내포하고 있어, 법인조세부담의 수평적 공평성을 측정하는 지표로서 문제가 있다는 지적을 받아 왔다. 따라서 본 연구는 법인조세부담의 수평적 공평성을 측정하는 지표인 변동계수와 Westort and Wagner(2002)가 제시한 변동계수비율을 모두 이용하여 2002년부터 2004년까지 법인조세부담의 수평적 공평성을 측정해 보았다. 2002년부터 2004년까지의 수평적 공평성에 대해 변동계수를 이용하여 측정해 본 결과 기존의 선행연구와 동일하게 소득이 높은 집단으로 갈수록 수평적으로 공평하다는 결과가 나타났다. 그러나 변동계수비율을 이용한 분석은 변동계수를 사용한 기존의 연구와는 반대되는 결과가 나타났다. 즉 소득이 높은 집단으로 갈수록 수평적으로 공평하지 않다는 결과인데, 이는 Westort and Wagner(2002)와 일치한다. 이처럼 소득이 높은 집단으로 갈수록 수평적으로 공평하지 않다는 것은 소득이 높은 기업집단이 수행하는 공격적인 세무계획이나 조세혜택의 차이 때문인 것으로 판단된다. 추가분석으로 소득그룹을 나누는 기준을 변경한 경우, 코스닥 상장법인을 대상으로 한 경우, 소득그룹별로 표본크기가 동일하게 소득그룹을 구분한 경우, 잔차변동계수와 변동계수 및 변동계수비율을 비교하는 분석들을 실시한 결과 모두 기본분석과 동일한 결론을 도출하였다. 본 연구결과는 정책입안자에게는 기존의 조세제도를 분석하거나 새로운 세법을 시행한 후에 수평적 공평성을 평가하는데 기여할 것으로 판단된다. 또한 연구자들에게는 수평적 공평성에 대한 새로운 측정치인 변동계수비율을 사용한 그들의 의사결정에 중요한 기여를 할 것으로 판단된다.

정격풍속 이하에서 풍력터빈의 윈드쉬어 추력 동하중 개발

임채욱(Chae-Wook Lim) 대한기계학회 2016 大韓機械學會論文集A Vol.40 No.4

풍력터빈이 ㎿급으로 대형화되면서 블레이드의 길이가 40미터 이상으로 길어지게 되어, 로터 블레이드가 회전할 때 블레이드에 발생하는 비대칭하중이 증가하게 되었다. 윈드쉬어, 타워 섀도우, 난류풍속 같은 요소들은 블레이드에 이런 비대칭하중 발생에 영향을 미친다. 본 논문은 원드쉬어로 인해 블레이드에 발생하는 추력변동에 의한 동하중을 추력계수를 이용하여 모델링하는 방법에 관한 것이다. 이를 위하여 “윈드쉬어 추력변동 계수”를 정의 및 도입하고, 2㎿ 육상용 풍력터빈을 대상으로 정격이하의 풍속에서 윈드쉬어 추력변동 계수값을 구하여 분석한다. 구해진 “윈드쉬어 추력변동 계수”와 추력계수를 이용하여 Matlab/Simulink에서 윈드쉬어 동하중 모델을 구현하고, 윈드쉬어에 의해 세 블레이드에 작용하는 추력변동을 추력계수와 “윈드쉬어 추력변동 계수”를 동시에 이용하여 표현할 수 있음을 보인다. As wind turbines are getting larger in size with multi-㎿ capacity, the blades are getting longer, over 40 m, and hence the asymmetric loads produced during the rotation of the rotor blades are increasing. Some factors such as wind shear, tower shadow, and turbulence have an effect on the asymmetric loads on the blades. This paper focuses on a method of modeling the dynamic load acting on a blade because of thrust variation under wind shear. A method that uses thrust coefficient is presented. For this purpose, “wind shear coefficient of thrust variation” is defined and introduced. Further, we calculate the values of the “wind shear coefficient of thrust variation” for a 2 ㎿ on-shore wind turbine, and analyze them for speeds below the rated wind speed. Then, we implement a dynamic model that represents the thrust variation under wind shear on a blade, using MATLAB/Simulink. It is shown that it is possible to express thrust variations on three blades under wind shear by using both thrust coefficient and “wind shear coefficient of thrust variation.”

연결납세제도 도입효과 실증분석-지주회사를 중심으로-

이용규,오웅락,노희천,이석정 한국세무학회 2012 세무와 회계저널 Vol.13 No.1

본 연구의 목적은 지주회사의 연결납세제도 도입효과를 실증적으로 분석해 보는 것이다. 구체적으로는 연결납세제도 도입 전, 후의 효과에 대한 차이분석 및 지주회사의 연결납세 적용대상 지주비율의 범위를 확대함에 따라 조세부담에 미치는 영향을 분석하여 지주회사의 연결납세제도 도입효과 및 적용대상 지주비율 범위확대의 정책적 타당성을 검토하고자 하는 것이다. 1999년 4월에 지주회사제도를 도입한 이후 꾸준히 연결납세제도의 도입에 대한 논의가 있어 왔다. 경제계, 학계에서는 경제적 단일실체인 지주회사에 연결납세제도를 도입하는 것이 조세부담의불공평을 개선하는 것임을 강조하면서 조속한 도입을 요구하였고, 정부에서는 세수감소 등 여러여건이 미성숙함에 따라 시행을 늦춰오다 2010년 1월 1일부터 지주비율이 100%인 완전지배기업을 대상으로 도입하였다. 본 연구에서는 이러한 점을 반영하여 2010년에 5월말 현재 지주회사로등재된 기업을 대상으로 하여 연결납세제도를 적용시켜 조세부담률의 차이 및 연결납세 적용대상지주비율 범위의 확대에 따른 조세부담률의 차이 증가여부를 비교 분석하고, 조세부담의 수평적공평성의 차이 및 연결납세 적용대상 지주비율의 범위확대에 따른 수평적 공평성의 향상 여부 등을 비교 분석함으로써, 연결납세제도의 도입효과 및 적용대상 지주비율 범위 확대시의 조세부담영향을 분석하여 연결납세 적용대상 지주비율 확대의 정책적 타당성을 검토하고자 하였다. 본 연구는 2009년 1년간을 연구기간으로 하였다. 지주회사로 등재된 기업과 그 종속회사를 표본으로 선정하여 금융감독위원회 전자공시시스템에 등록된 연결재무제표와 외부감사보고서상의 재무제표 및 주석, 기타 관련자료를 활용하여 표본 데이터를 추출하였다. 연결납세제도 도입 전, 후조세부담에 차이가 있는지를 검증한 결과, 100% 지주비율 집단, 80%이상 지주비율 집단, 50%초과 지주비율 집단 모두 연결납세제도 도입시 조세부담이 감소되었다. 또한 지주비율 적용대상 범위가 확대될수록 조세부담의 차이가 증가되는지를 검증한 결과, 지주비율 100%와 지주비율 80%이상 두 지주회사 집단 간에는 유의한 차이점을 발견하지 못하였으나, 지주비율 50% 초과로 연결납세 적용대상 범위를 확대할 경우에는 유효법인세율의 감소정도가 커지는 것을 확인할 수 있었다. 연결납세 도입 전.후 수평적 공평성의 변화를 분석한 결과, 지주비율 100%집단에서는 변동계수가 7.65% 하락하였고 지주비율 80%이상 집단에서는 변동계수가 11.46% 하락하였으며 지주비율 50%초과 집단에서는 변동계수가 21.24% 하락하였다. 추가적으로 변동계수비율을 분석한 결과에서도 변동계수의 분석결과와 동일하게 분석되었다. 이는 지주비율별 집단 간에 수평적 공평성에차이가 있음을 의미하며, 부가하여 적용대상 지주비율 범위가 확대 될수록 수평적 공평성이 향상되었음을 의미한다. 연결납세 적용 시 지주회사의 유효법인세율에 미치는 영향요인을 확인하기 위해 회귀분석을 수행한 결과, 결손금이 각 지주비율별 집단 모두 유의적인 음의 값을 갖는 것으로 나타났다. 이는 결손금의 경우 일관되게 유효법인세율의 변동에 영향을 미치고 있음을 나타낸다. The purpose of this study is to analyze the economic consequences of consolidated tax return for holding company empirically. It is willing review the economic consequences of consolidated tax return for holding company and the appropriateness of policy against extension of applying object proportion of share ownership range by analyzing the influence on tax burden along difference analysis of the effect before and after introducing the consolidated tax return and range extension of proportion of share ownership of consolidated tax return-applying object for holding company concretely. Since introducing the system of holding company in April, 1999, there has been constant discussion over introduction of consolidated tax return system. The economic and academic world called for rapid introduction of it emphasizing that the unfairness of tax burden can be improved by the introduction of consolidated tax return to holding company which is the economic single substance, government introduced it targeting complete governance corporate which's proportion of share ownership is 100% on January 1, 2010 after prolonging its execution due to incompleteness of the given several conditions such as decrease of tax income. This thesis is willing to compare and analyze whether difference of tax burden ratio is increased or not along difference of tax burden ratio and the extension of tax burden ratio of the consolidated tax return applying object by applying the consolidated tax return targeting the registered company as holding company as of May, 2010, compare and analyze whether the horizontal fairness is improved or not along the difference of horizontal fairness of tax burden and the range extension of applying object proportion of share ownership, and review the appropriateness of policy of extension of proportion of share ownership against consolidated tax return by analyzing influence on tax burden when extending introduction effect of consolidated tax return and range of proportion share ownership of consolidated tax return. The period of this study is one year for 2009. I abstracted the sample data utilizing consolidated financial sheets registered in DART (Data Analysis, Retrieval and Transfer System) of Financial Services Commission, financial sheets, annotation in the external audit report and other related data after selecting the registered companies as holding company and their subsidiary companies. As the results of verifying whether there is difference or not before and after introducing consolidated tax return system, tax burden got decreased all for the group of proportion share ownership 100%, the group of proportion share ownership over 80% and the group of proportion share ownership in excess of 50% when consolidated tax return system was introduced. Also, as the results of verifying whether difference of tax burden get increased or not as the applying scope of proportion share ownership is extended, I could not find the meaningful difference between the group of proportion share ownership 100% and the group of proportion share ownership over 80%, but I could recognize the decreasing degree of effective corporate income tax rate got increased when applying scope of consolidated tax return was extended. As the results of verifying horizontal fairness before and after introducing consolidated tax return, the coefficient of variation got declined by 0.008 in the group of proportion share ownership 100%, coefficient of variation got declined by 0.11 in the group of proportion share ownership over 80%, and the coefficient of variation got declined by 0.21 in the group of proportion share ownership in excess of 50%. Additionally, as the results of verifying the coefficient of variation ratio, it was the same as the coefficient of variation. It means that there is difference between the groups per proportion share ownership regarding horizontal fairness and it was recognized that horizontal fairness was improved as much a...

지역간 입원 이용 변이에 관한 연구

조우현,이선희,박은철,손명세,김세라,Cho, Woo-Hyun,Lee, Sun-Hee,Park, Eun-Cheol,Sohn, Myong-Sei,Kim, Se-Ra 대한예방의학회 1994 Journal of Preventive Medicine and Public Health Vol.27 No.3

This study was conducted to investigate whether variations in hospital services utilization across small geographic areas in Korea existed, and if so, what factors are responsible for the variation. The claims data of the fiscal year 1992 obtained from the regional health insurance societies were used for the study. Main findings of the research can be summarized as follows: 1 Extremal Quotients (EQ) of hospital expenditure per capita and hospital days per capita were 2.69 and 2.73, and Coefficient of Variation (CV) were 0.14, both, respectively. The EQ and the CV of admission rate were also 2.71, 0.15. The EQ and the CV of expenditure per admission were 1.73, 0.10 and those of hospital days per admission were 1.29, 0.06. All these statistics were statistically significant and this result provides strong evidence for the existence of small area variations. 2. Comparing patterns of variation among areas, the area which showed higher utilization amounts is Chansungp'o. Koje area, whereas the areas which showed lower utilization amounts are Yongju, Changhung, Miryang, Mokp'o, Koch'ang area. 3. Multivariate analytic methods were used to examine factors related to the variation across areas. In terms of the health resource availability variables, beds per capita or physicians per capita were positively associated with all utilization indices. As for the health service market structure variables, the proportion of health care institutions operating for less than f years was positively related to the expenditure per capita, hospital days per capita and expenditure per admission. In addition the proportion of the private health care institutions also had a negative relationship with total utilization amount and admission rate and the proportion of physicians under age 40 was negatively associated with expenditure per capita and expenditure per admission. With regard to the socio-demographic characteristics, proportion of medicaid population was positively related to hospital days per capita, and percentage of paved road was positively related to hospital days per admission. As a conclusion, wide variations existed across small areas in Korea and supply factors were found to be important in explaining the variation.

Influence of particle distribution on filter coefficient in the initial stage of filtration

Xing Min,Longcang Shu,Wei Li,Emmanuel Kwame Appiah-Adjei 한국화학공학회 2013 Korean Journal of Chemical Engineering Vol.30 No.2

Under the condition that the size of suspended particles is nonhomogeneous, we studied how filter grain and suspended particles affect filter coefficient in the early stage. A stochastic method was used to study the variation of the initial filter coefficient. Through physical experiment, the collected data include the initial inflow and outflow concentration,the size distributions of particles in suspension and so on. By introducing the standard capture probability function P(d) and the characteristic length of filter bed Lc, this separated the grains’ and particles’ influence on filter coefficient. An example showed that we could use P(d), Lc to ascertain the result of effluent distribution, ratio of Cout to Cin in any depths and equivalent filter coefficient λm. We also studied the filter coefficient λl during the experiment and the first-order derivative of λl.