The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government’s accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

ASL estimation of public building is based on how appropriate the maximum age of the asset is derived based on the age record of the asset in the statistical data owned by public institutions. This is because we get a 'constrained' ASL by that number. And it is especially true because other studies have assumed that the building is an Iowa curve R3. Also, in this study, the survival rate is 1% as the threshold value at which the survival curve and the predictable life curve almost coincide. Rather than a theoretical basis, in the national statistical survey, the value of residual assets was recognized from the net value of 10% of the acquisition value when the average service life has elapsed, and 1% when doubling the average service life has elapsed. It is based on the setting mentioned above. The biggest constraint in fitting statistical data to the Iowa curve is that the maximum ASL is selected at R3 150%, and the 'constrained' ASL is calculated by the proportional expression on the assumption that the Iowa curve is followed. In like manner constraints were considered. First, the R3 disposal curve for the RCC(reinforced cement concrete) building was prepared according to the discarding method in the 2000 work, and it was jointly worked on with the National Statistical Office to secure the maximum amount of vintage data, but the lacking of sample size must be acknowledged. Even after that, the National Statistical Office and the Bank of Korea have been working on estimating the Iowa curve for each asset class in the I-O table. Another limitation is that the asset classification uses the broad classification of buildings as a subcategory. Second, if there were such assets with a lifespan of 115 years that were acquired in 1905 and disposed of in 2020, these discarded data would be omitted from this ASL calculation. Third, it is difficult to estimate the correct Iowa curve based on the stub-curve even if there is disposal data because Korea has a relatively shorter construction history, accumulated economic wealth since the 1980’s. In other words, “constrained” ASL is an under-estimation of its ASL. Considering the fact that Korea was an economically developing country in the past and during rapid economic development, environmental factors such as asset accumulation and economic ability should be considered. Korea has a short period of accumulation of economic wealth, and the history of 'proper' architectures faithful to building regulations and principles is short and as a result, buildings 'not built properly' and 'proper' architectures are mixed. In this study, ASL of RCC public building was estimated at 70 years.

Spin-off pyroprocessing technology and inert anode materials to replace the conventional carbon-based smelting process for critical materials were introduced. Efforts to select inert anode materials through numerical analysis and selected experimental results were devised for the high-throughput reduction of oxide feedstocks. The electrochemical properties of the inert anode material were evaluated, and stable electrolysis behavior and CaCu generation were observed during molten salt recycling. Thereafter, CuTi was prepared by reacting rutile (TiO2) with CaCu in a Ti crucible. The formation of CuTi was confirmed when the concentration of CaO in the molten salt was controlled at 7.5mol%. A laboratory-scale electrorefining study was conducted using CuTi(Zr, Hf) alloys as the anodes, with a Ti electrodeposit conforming to the ASTM B299 standard recovered using a pilot-scale electrorefining device.

본 연구에서 Nematus tibialis를 국내에서 처음으로 보고한다. 이 종의 사진과 진단, 색 변이, 발육 단계와 분포 등을 제공하였다.

South Korea has a temperate climate with four distinct seasons. However, summers are extremely hot and humid, which negatively affects industrial animal production. Hanwoo are native cattle that have traditionally been raised in the natural environment of Korea. The present study investigated the effects of birth and lactation season on the birth and weaning weights of Hanwoo calves. Data were collected from 100 local breeding farms between 2016 and 2021. A total of 56,970 (males, 29,530; females, 27,440) Hanwoo calves were classified according to sex or birth and weaning season (March–May, spring; June–August, summer; September– November, fall; and December–February, winter). The birth weight of Hanwoo calves differed according to the birth season. As such, birth weight of the summer-born calves was the lowest. Additionally, the 90-day weaning weight was positively correlated with birth weight. Interestingly, however, the 90-day weaning weight was not related to the birth season but was related to the 2-month seasonal effect during the lactation period. Furthermore, the 90-day weaning weight was the lowest during the summer lactation period. In the beef cattle industry, daily weight gain is an important economic characteristic related to feed efficiency and growth. Our findings will contribute the management of Hanwoo cattle and analysis of changes in economic characteristics due to high temperatures.

Current studies have revealed the capacity of mesenchymal stem cells (MSCs) in term of immunomodulatory properties, and this distinct potential is downgraded according to the disease duration of patients-derived MSCs. In order to enhance the immunomodulatory and anti-tumorigenic properties of the rheumatoid arthritis (RA) joints-derived MSCs, we aggregate synovial fluid-derived MSCs from RA joints (RA-hMSCs) into 3D-spheroids by the use of hanging drop culture method. Cells were isolated from synovial fluids of RA joints with longstanding active status over 13 years. For aggregation of RA-hMSCs into 3D-spheroids, cells were plated in hanging drops in 30 μL of advanced DMEM (ADMEM) containing 25,000-30,000 cells/ drop and cultured for 48 h. To analyze the comparative immunomodulatory effects of 3D-spheroid and 2D monolayer cultured RA-hMSCs and then cells were cultured in ADMEM supplemented with 20% of synovial fluids of RA patients for 48 h and were evaluated by qRT-PCR for their expression of mRNA levels of inflammatory and antiinflammatory markers. Cellular aggregation of RA-hMSCs was observed and cells were aggregate into a single sphere. Following treatment of RA patient’s synovial fluids into the RA-hMSCs, spheroids formed RA-hMSCs showed significantly (p < 0.05) higher expression of TNFα stimulated gene/protein 6 (TSG-6) than the monolayer cultured RAhMSCs. Therefore, the 3D-spheroid culture methods of RA-hMSCs were more effective than 2D monolayer cultures in suppressing inflammatory response treated with 20% of RA-synovial fluids by expression of TNFα (TSG-6) according to the immune response and enhanced secretion of inflammatory factors.

Influenza A viruses (IAVs) are members of the family Orthomyxoviridae and genus Orthomyxovirus. Avian and mammalian species are the host of IAVs, which includes humans and dogs. Canine influenza virus (CIV) is an emerging pathogen that causes severe and acute respiratory diseases in dogs. This study monitored the antigen and antibody against CIV in dogs in the Republic of Korea (ROK) from 2016 to 2021. One thousand and seventy-two nasal swabs and 1,545 blood samples were collected from animal hospitals and animal shelters. Five nasal swabs in 2017 and seven in 2018 from stray dogs were positive for CIV according to RT-PCR. The prevalence of H3N2 CIV ranged from 9.5% to 24.8%, according to the hemagglutination inhibition (HI) assay. On the other hand, none of the serum samples from 2018 to 2021 showed seropositivity against the avian H5, H7, and H9 viruses. The HI titers for H3N2 ranged from 16 to 512. The distribution of HI titer 16–32 was 57.6% in seropositive samples. The pet dogs were vaccinated against CIV, but the stray and military dogs were unvaccinated. In 2017 and 2018, the seroprevalence of CIV in stray dogs was higher than in the other years, and viral RNA was detected in nasal swabs. It may mean previous exposure of stray dogs to CIV. With the increasing number of pet dogs and the close contact between humans and dogs, canines could serve as an intermediate host for transmitting IAVs to humans. Therefore, continuous surveillance of CIV is needed for public health and the potential emergence of novel zoonotic viruses.

본 연구에서 Tetraneura triangula 를 국내에서 처음으로 보고한다. 이 종의 분포지역, 기주식물, 형태학적 정보를 제공하였다.

본 연구에서 Kaltenbachiella japonica를 국내에서 처음으로 보고한다. 이 종의 분포지역, 기주식물, 형태학적 정보를 제공하였다.

Salinity is a major abiotic stress for crop plants that cause reduced food production. The application of plant growth-promoting microorganisms can improve the adaptability of plants to biotic and abiotic stresses. Therefore, in the current study, we aimed to enhance the mitigation effects of artificially applied rhizobacterium Klebsiella variicola AY13 on salinity stress in Trifolium repens L. The results suggested that AY13 innately produced indole-3-acetic acid and accelerated the morphological adaptation of T. repens to salt stress conditions. Furthermore, AY13 promotes a Trp-dependent pathway for indole-3-acetic acid (IAA) production, as adding L-tryptophan (L-Trp) increased IAA production in pure culture. AY13 improved plant growth by maintaining relative water content and minimizing water loss in excised leaves. Moreover, AY13 inoculation significantly reduced the endogenous levels of abscisic acid and antioxidants such as glutathione and catalase. These results suggest that AY13 plays a crucial role in reprogramming stress-related metabolism and enhancing plant stress tolerance.

The Korea Atomic Energy Research Institute operates the Nuclear Cycle Experimental Research Facility which has radiation controlled area in the laboratory with the aim of realizing pyroprocessing technology. In this Facility, depleted Uranium feed material and a depleted Uranium mixed with some surrogate material are used for performing experiments. Therefore the facility is using uranium, users should be careful of radiation. This paper will explain the radiation protection of the Nuclear Cycle Experimental Research facility and will also explain how much alpha radiation comes out from the facility. The RMS (Radiation Monitoring System) detector is made by CANBERRA and the model name is ICAM. ICAM RMS is the detector which can detect Alpha Radiation by absorbing the air in the facility. The RMS detector is installed in the HVAC room on the third floor to check the air contamination through the chimney. The RMS is connected to the air ventilation line for detecting Alpha radiation in the whole facility. Experiment was performed for two weeks to check the radiation level and the air ventilation fan continued to operate 24 hours a day. the results are below the required value which is 0.1 Bq/m3, indicating that the facility is safe in terms of radiation safety management.

As the decommissioning and decontamination (D&D) of nuclear power plants (NPPs) has actively proceeded worldwide, the management of radiation exposure of workers has become more critical. Radioactive aerosol is one of the main causes of worker exposure, contributing to internal exposure by inhalation. It occurs in the process of cutting radioactive metal structures or melting radioactive wastes during D&D, and its distribution varies according to decommissioning strategies and cutting methods. Among the dominant radionuclides in radioactive aerosols, Fe-55 is known to be the most abundant. Fe-55, which decays by electron capture, is classified as a difficult-to-measure (DTM) radionuclide because its emitted X-rays have too low energy to measure directly from outside of the container. Generally, for measuring DTM nuclides, the liquid scintillation counting (LSC) method and the scaling factor (SF) method are used. However, these methods are not suitable for continuous monitoring of the D&D workplace due to the necessity of sampling and additional analysis. The radiation measurement system that can directly measure the radionuclides collected at the aerosol filter could be more useful. In this study, as preliminary research on developing the radioactive aerosol monitoring system, we fabricated a gamma-ray spectrometer based on a NaI (Tl) scintillator and measured the energy spectrum of Fe-55. A beryllium window was applied to the scintillator for X-ray transmission, and the Fe-55 check source was directly attached to the scintillator assuming that the aerosol filter was equipped. 5.9 keV photopeak was clearly observed and the energy resolution was estimated as 44.10%. Also, the simultaneous measurement with Cs-137 was carried out and all the peaks were measured.

Plastic scintillators can be used to find radioactive sources for portal monitoring due to their advantages such as faster decay time, non-hygroscopicity, relatively low manufacturing cost, robustness, and easy processing. However, plastic scintillators have too low density and effective atomic number, and they are not appropriate to be used to identify radionuclides directly. In this study, we devise the radiation sensor using a plastic scintillator with holes filled with bismuth nanoparticles to make up for the limitations of plastic materials. We use MCNP (Monte Carlo N-particle) simulating program to confirm the performance of bismuth nanoparticles in the plastic scintillators. The photoelectric peak is found in the bismuth-loaded plastic scintillator by subtracting the energy spectrum from that of the standard plastic scintillator. The height and diameter of the simulated plastic scintillator are 3 and 5 cm, respectively, and it has 19 holes whose depth and diameter are 2.5 and 0.2 cm, respectively. As a gamma-ray source, Cs-137 which emits 662 keV energy is used. The clear energy peak is observed in the subtracted spectrum, the full width at half maximum (FWHM) and the energy resolution are calculated to evaluate the performance of the proposed radiation sensor. The FWHM of the peak and the energy resolution are 61.18 keV and 9.242% at 662 keV, respectively.

The radioactive Sr-90, which is formed from beta decay, is well known as one of the most commonly detected nuclides in radioactive waste. In 2015, it was reported that Sr-90 was observed in some soil and metal wastes among the 516 drums of radioactive waste transferred from the decommissioning site of the Korea Research Reactor (in Seoul) to the disposal site (in Gyeongju). Decontamination and sequestration of radionuclides, including Sr, from nuclear waste is important because they are hazardous and harmful to the ecological environment. Immobilization of these nuclides using a zeolite framework is suitable and simple method that has been widely studied. Therefore, it is still necessary to continuously explore the thermal stability of various zeolites and environmental changes around adsorbed cations in zeolite pore for effective immobilization of these radionuclides. In this study, we observed the thermal stability in fully Sr-exchanged natrolite (Sr-NAT), one of small-pore zeolite, from room temperature to 350°C using the in-situ synchrotron X-ray powder diffraction and thermogravimetric (TGA) analysis. In addition, we investigated the structural changes in Sr-NAT during temperature increase by Rietveld analysis. Sr-NAT exhibited apparent zero thermal expansions (ZTE) with the thermal expansion coefficients of -3(1) × 10-6 at the initial stage of increasing the temperature due to dehydration process. In the section from 250°C to 300°C, a phenomenon like negative thermal expansion (NTE) occurs in which the unit cell volume of Sr-NAT decreases despite the increase in temperature. Sr-NAT maintained well its crystallinity up to 350°C, and it became amorphous at 350°C. In this study, we provide a fundamental understanding of the structural changes and thermal stability mechanism of Sr-exchaged zeolite natrolite with increasing temperature.

An induction melting facility includes several work health and safety risks. To manage the work health and safety risks, care must be taken to identify reasonably foreseeable hazards that could give rise to risks to health and safety, to eliminate risks to health and safety so far as is reasonably practicable. If it is not reasonably practicable to eliminate risks to health and safety, attention have to be given to minimize those risks so far as is reasonably practicable by implementing risk control measures according to the hierarchy of control in regulation, to ensure the control measure is, and is maintained so that it remains, effective, and to review and as necessary revise control measures implemented to maintain, so far as is reasonably practicable, a work environment that is without risks to health or safety. The way to manage the risks associated with induction melting works is to identify hazards and find out what could cause harm from melting works, to assess risks if necessary – understand the nature of the harm that could be caused by the hazard, how serious the harm could be and the likelihood of it happening, to control risks – implement the most effective control measures that are reasonably practicable in the circumstances, and to review control measures to ensure they are working as planned.

Molten Salt Reactor, which employs molten salt mixture as fuel, has many advantages in reactor size and operation compared to conventional nuclear reactor. In developing Molten Salt Reactor, Offgas system should be properly designed since the fission products in off-gas accelerates the corrosion in reactor structure materials and deteriorates the purity of liquid fuel. The design of off-gas system therefore requires the preliminary study of the behavior of evolved fission products in off-gas units and the development of off-gas model is crucial in developing such system. In this study, we corrected the off-gas illustrative model proposed by ORNL (Nuclear Engineering and Design, vol 385(15) 111529, 2021) by employing physically consistent concept of capture rate of fission product and holdup. For the application of the corrected off-gas model to Chloride-based 6 MW Molten Salt Reactor, major fission products were firstly determined from OpenMC based neutronics calculation and chain reaction related to the major fission products were defined. Based on these data, the holdup behavior of fission products in off-gas units (decay tank, caustic scrubber, Halide trap, H2O trap and charcoal bad) were investigated.