• Journal of Oral Medicine and Pain
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• v.31 no.4
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• pp.297-316
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• 2006

The increasing tendency of medical disputes is one of the remarkable social phenomena. Especially we must not overlook the phenomenon that production and circulation of information related to medical accidents is increasing rapidly through the internet. In this research, we evaluated the web sites which provide the information related to medical accidents using the keyword "medical accidents" in March 2006, and classified the 28 web sites according to the kinds of establishers. We also analyzed the contents of the sites, and checked and compared the current status of the web sites and problems that have to be improved. Finally, we suggested the possible solutions to prevent medical accidents. The detailed results were listed below. 1. Medical practitioners, general public, and lawyers were all familiar with and prefer the term "medical accidents" mainly. 2. In the number of sites searched by the keyword "medical accidents", lawyer had the most sites and medical practitioners had the least ones. 3. Many sites by general public and lawyers had their own medical record analysts but there was little professional analysts for dentistry. 4. General public were more interested in the prevention of medical accidents but the lawyers were more interested in the process after medical accidents. The sites by medical practitioners dealt with the least remedies of medical accidents, compared with other sites. 5. General public wanted the third party such as government intervention into the disputes including the medical dispute arbitration law or/and the establishment of independent medical dispute judgment institution. 6. In the comparison among the establishers of web sites, medical practitioners dealt with the least examples of medical accidents. 7. The suggestion of cases in counseling articles related to dental accidents were considered less importantly than the reality. 8. Whereas there were many articles about domestic cases related to the bloody dental treatment, in the open counseling articles the number of dental treatment regarding to non insurance treatment was large. 9. In comparing offered information of medical accidents based on the establishers, general public offered vocabularies, lawyers offered related laws and medical practitioners offered medical knowledge relatively. 10. They all cited the news pressed by the media to offer the current status of domestic medical accidents. Especially among the web sites by general public, NGOs provided the plentiful statistical data related to medical accidents. 11. The web sites that collect the medical accidents were only two. As a result of our research, we found out that, in the flood of information, medical disputes can be occurred by the wrong information from third party, and the medical practitioners have the most passive attitudes on the medical accidents. Thus, it is crucial to have the mutual interchange and exchange of information between lawyer, patients and medical practitioners, so that based on clear mutual comprehension we can solve the accidents and disputes more positively and actively.

• Strategy21
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• s.46
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• pp.239-276
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• 2020

The failure of early economic sanctions aimed at hurting the overall economies of targeted states called for a more sophisticated design of economic sanctions. This paved way for the advent of 'smart sanctions,' which target the supporters of the regime instead of the public mass. Despite controversies over the effectiveness of economic sanctions as a coercive tool to change the behavior of a targeted state, the transformation from 'comprehensive sanctions' to 'smart sanctions' is gaining the status of a legitimate method to impose punishment on states that do not conform to international norms, the nonproliferation of weapons of mass destruction in this particular context of the paper. The five permanent members of the United Nations Security Council proved that it can come to an accord on imposing economic sanctions over adopting resolutions on waging military war with targeted states. The North Korean nuclear issue has been the biggest security threat to countries in the region, even for China out of fear that further developments of nuclear weapons in North Korea might lead to a 'domino-effect,' leading to nuclear proliferation in the Northeast Asia region. Economic sanctions had been adopted by the UNSC as early as 2006 after the first North Korean nuclear test and has continually strengthened sanctions measures at each stage of North Korean weapons development. While dubious of the effectiveness of early sanctions on North Korea, recent sanctions that limit North Korea's exports of coal and imports of oil seem to have an impact on the regime, inducing Kim Jong-un to commit to peaceful talks since 2018. The purpose of this paper is to add a variable to the factors determining the success of economic sanctions on North Korea: preventing North Korea's evasion efforts by conducting illegal transshipments at sea. I first analyze the cause of recent success in the economic sanctions that led Kim Jong-un to engage in talks and add the maritime element to the argument. There are three conditions for the success of the sanctions regime, and they are: (1) smart sanctions, targeting commodities and support groups (elites) vital to regime survival., (2) China's faithful participation in the sanctions regime, and finally, (3) preventing North Korea's maritime evasion efforts.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.34 no.2
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• pp.27-34
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• 2016

The results of investigation on the spatial composition and landscape characteristics of Shimwon-pavilion garden built and enjoyed by Jo Byeong-sun in 1937 during the period of Japanese colonialism based on 'Shimwon-pavilion Soosukgii(水石記)' and 'Shimwon-pavilion Poem of 25 Sceneries(二十五詠)' contained in 'Anthology of Giheon(寄軒)' are as follows. 1. Shimwon-pavilion garden is assumed as Byeol-Seo garden based on the planning background and contents of Gimun and the observations on spot. By its location, it is classified as 'Planted forest' with a pine forest in the north and 'Byeol-Seo of mooring type' with Guyacheon flowing in the garden. It is about 400m away from the main house in the straight-line distance. 2. The meaning and attributes of reclusiveness are well represented in the 'screening structures' all around Shimwon-pavilion garden with Hakrimsan, a Gasan(假山) in the north, vines on Chwibyeong(翠屛) in the east and west, Eunbyeong(隱屛) of stone walls along with Guyacheon in the south, which shows the spirit of Giheon who adored the Taoistic life. 3. Shimwon-pavilion garden, located in the Songrimsa, a temple of thousand years, is a place of consilience where Buddhism was accepted, Taoistic life was pursued with Tao Yuan-ming's philosophy regarding rural areas and romantic sensibilities of Li Po, called poem master(詩仙), the confucian values of Zhu Xi were realized. Giheon intended to build and enjoy this place as a microcosm and shelther where he unfolded his own view of learning and cultivated his mind. 4. 25 sceneries on Shimwon-pavilion consist of 5 sceneries in the space of pavilion(architecture) and 20 sceneries in the outer garden. First, 5 sceneries consist of ancillary rooms for various uses, including Jeongunru, Amsushil, Wiryujae, Iyeoldang, and Jeong-Gak Shimwon-pavilion embracing them, which shows that Shimwon-pavilion is a place to foster younger students. And 20 scenary is divided into 9 sceneries on the natural spaces and 11 artificially created facilities. 9 sceneries are engraved on the rocks as described in 'Seokgyeonggi'. 5. 4 sceneries of the indoor scenery lexemes(亭閣 心遠亭 怡悅堂 停雲樓 闇修室) were intended to be recognized by the framed pictures, 5 places among the scenery lexemes in garden(龜巖 醒石 隱屛 兩忘臺 東槃) by letters carved on the rocks, and 8 places(君子沼 杞泉 天光雲影橋 芳園 槐岡 柳堤 石扉 東翠屛) by sign stones, but signs of 8 sceneries are not currently identified because they have been be swept away and demolished. 6. A variety of plant landscapes with various meanings and water landscape with various types are contained in 25 sceneries - Sophora symbolizing a tree for scholar in Gehgang(槐岡), Willow symbolizing Tao Yuanming and continued vitality in Yooje(柳堤), Boxthorn symbolizing family togetherness in spring(杞泉), vines and herbal plants and waterfalls(隱瀑), shallow pond(君子沼), pond(湯池), water hole(杞泉), water flowing in the middle of rock(盤陀石), water flowing between the rocks(水口巖). 7. While Shimwon-pavilion garden is a garden near the water, the active involvements with 11 sceneries directly built is distinguished. The other pavilion gardens are faithful in engraving the names by setting the scenery lexemes of the nature-oriented Gyeong(景) and Gok(曲) near and far, but Shimwon-pavilion garden is a garden for active learning(修景) with the spaces built to match with the beautiful nature and to show the depths of space off.

• The Korean Nurse
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• v.20 no.4 s.112
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• pp.39-49
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• 1981

기존 간호 영역 내 간호는 질적으로, 양적으로 급격히 팽창 확대되어 가고 있다. 많은 나라에서 건강관리체계가 부적절하게 분배되어 있으며 따라서 많은 사람들이 적절한 건강관리를 제공받지 못하고 있어 수준 높은 양질의 건강관리를 전체적으로 확대시키는 것이 시급하다. 혹 건강관리의 혜택을 받는다고 해도 이들 역시 보다 더 양질의 인간적인 간호를 요하고 있는 실정이다. 간호는 또한 간호영역 자체 내에서도 급격히 확대되어가고 있다. 예를들면, 미국같은 선진국가의 건강간호사(Nurse practitioner)는 간호전문직의 새로운 직종으로 건강관리체계에서 독자적인 실무자로 그 두각을 나타내고 있다. 의사의 심한 부족난으로 고심하는 발전도상에 있는 나라들에서는 간호원들에게 전통적인 간호기능 뿐 아니라 건강관리체계에서 보다 많은 역할을 수행하도록 기대하며 일선지방의 건강센터(Health center) 직종에 많은 간호원을 투입하고 있다. 가령 우리 한국정부에서 최근에 시도한 무의촌지역에서 졸업간호원들이 건강관리를 제공할 수 있도록 한 법적 조치는 이러한 구체적인 예라고 할 수 있다. 기존 간호영역내외의 이런 급격한 변화는 Melvin Toffler가 말한 대로 ''미래의 충격''을 초래하게 되었다. 따라서 이러한 역동적인 변화는 간호전문직에 대하여 몇가지 질문을 던져준다. 첫째, 미래사회에서 간호영역의 특성은 무엇인가? 둘째, 이러한 새로운 영역에서 요구되는 간호원을 길러내기 위해 간호교육자는 어떤 역할을 수행해야 하는가? 셋째 내일의 간호원을 양성하는 간호교육자를 준비시키기 위한 실질적이면서도 현실적인 전략은 무엇인가 등이다. 1. 미래사회에서 간호영역의 특성은 무엇인가? 미래의 간호원은 다음에 열거하는 여러가지 요인으로 인하여 지금까지의 것과는 판이한 환경에서 일하게 될 것이다. 1) 건강관리를 제공하는 과정에서 컴퓨터화되고 자동화된 기계 및 기구 등 새로운 기술을 많이 사용할 것이다. 2) 1차건강관리가 대부분 간호원에 의해 제공될 것이다. 3) 내일의 건강관리는 소비자 주축의 것이 될 것이다. 4) 간호영역내에 많은 새로운 전문분야들이 생길 것이다. 5) 미래의 건강관리체계는 사회적인 변화와 이의 요구에 더 민감한 반응을 하게 될 것이다. 6) 건강관리체계의 강조점이 의료진료에서 건강관리로 바뀔 것이다. 7) 건강관리체계에서의 간호원의 역할은 의료적인 진단과 치료계획의 기능에서 크게 탈피하여 병원내외에서 보다 더 독특한 실무형태로 발전될 것이다. 이러한 변화와 더불어 미래 간호영역에서 보다 효과적인 간호를 수행하기 위해 미래 간호원들은 지금까지의 간호원보다 더 광범위하고 깊은 교육과 훈련을 받아야 한다. 보다 발전된 기술환경에서 전인적인 접근을 하기위해 신체과학이나 의학뿐 아니라 행동과학 $\cdot$ 경영과학 등에 이르기까지 다양한 훈련을 받아야 할 필요가 있다. 또한 행동양상면에서 전문직인 답게 보다 진취적이고 표현적이며 자동적이고 응용과학적인 역할을 수행하도록 훈련을 받아야 한다. 그리하여 간호원은 효과적인 의사결정자$\cdot$문제해결자$\cdot$능숙한 실무자일 뿐 아니라 소비자의 건강요구를 예리하게 관찰하고 이 요구에 효과적인 존재를 발전시켜 나가는 연구자가 되어야 한다. 2. 미래의 간호교육자는 어떤 역할을 수행해야 하는가? 간호교육은 전문직으로서의 실무를 제공하기 위한 기초석이다. 이는 간호교육자야말로 미래사회에서 국민의 건강요구를 충족시키기는 능력있는 간호원을 공급하는 일에 전무해야 함을 시사해준다. 그러면 이러한 일을 달성하기 위해 간호교육자는 무엇을 해야 하는가? 우선 간호교육자는 두가지 측면에서 이 일을 수정해야 된다고 본다. 그 하나는 간호교육기관에서의 측면이고 다른 하나는 간호교육자 개인적인 측면엣서이다. 우선 간호교육기관에서 간호교육자는 1) 미래사회에서 요구되는 간호원을 교육시키기 위한 프로그램을 제공해야 한다. 2) 효과적인 교과과정의 발전과 수정보완을 계속적으로 진행시켜야 한다. 3) 잘된 교과과정에 따라 적절한 훈련을 철저히 시켜야 한다. 4) 간호교육자 자신이 미래의 예측된 현상을 오늘의 교육과정에 포함시킬 수 있는 자신감과 창의력을 가지고 모델이 되어야 한다. 5) 연구 및 학생들의 학습에 영향을 미치는 중요한 의사결정에 학생들을 참여시키도록 해야한다. 간호교육자 개인적인 측면에서는 교육자 자신들이 능력있고 신빙성있으며 간호의 이론$\cdot$실무$\cdot$연구면에 걸친 권위와 자동성$\cdot$독창성, 그리고 인간을 진정으로 이해하려는 자질을 갖추도록 계속 노력해야 한다. 3. 미래의 간호원을 양성하는 능력있는 간호교육자를 준비시키기 위한 실질적이면서도 현실적인 전략은 무엇인가? 내일의 도전을 충족시킬 수 있는 능력있는 간호교육자를 준비시키기 위한 실질적이고 현실적인 전략을 논함에 있어 우리나라의 실정을 참조하겠다. 전문직 간호교육자를 준비하는데 세가지 방법을 통해 할 수 있다고 생각한다. 첫째는 간호원 훈련수준을 전문직 실무를 수행할 수 있는 단계로 면허를 높이는 것이고, 둘째는 훈련수준을 더 향상시키기 위하여 학사 및 석사간호교육과정을 발전시키고 확대하는 것이며, 셋째는 현존하는 간호교육 프로그램의 질을 높이는 것이다. 첫째와 둘째방법은 정부의 관할이 직접 개입되는 방법이기 때문에 여기서는 생략하고 현존하는 교과과정을 발전시키고 그 질을 향상시키는 것에 대해서만 언급하고자 한다. 미래의 여러가지 도전에 부응할 수 있는 교육자를 준비시키는 교육과정의 발전을 두가지 면에서 추진시킬 수 있다고 본다. 첫째는 국제간의 교류를 통하여 idea 및 경험을 나눔으로서 교육과정의 질을 높일 수 있다. 서로 다른 나라의 간호교육자들이 정기적으로 모여 생각과 경험을 교환하고 연구하므로서 보다 체계적이고 효과적인 발전체인(chain)이 형성되는 것이다. ICN같은 국제적인 조직에 의해 이러한 모임을 시도하는 것인 가치있는 기회라고 생각한다. 국가간 또는 국제적인 간호교육자 훈련을 위한 교육과정의 교환은 한 나라안에서 그 idea를 확산시키는데 효과적인 영향을 미칠 수 있다. 충분한 간호교육전문가를 갖춘 간호교육기관이 새로운 교육과정을 개발하여 그렇지 못한 기관과의 연차적인 conference를 가지므로 확산시킬 수도 있으며 이런 방법은 경제적인 면에서도 효과적일 뿐만 아니라 그 나라 그 문화상황에 적합한 교과과정 개발에도 효과적일 수 있다. 간호교육자를 준비시키는 둘째전략은 현존간호교육자들이 간호이론과 실무$\cdot$연구를 통합하고 발전시키는데 있어서 당면하는 여러가지 요인-전인적인 간호에 적절한 과목을 이수하지 못하고 임상실무경험의 부족등-을 보충하는 방법이다. 이런 실제적인 문제를 잠정적으로 해결하기 위하여 1) 몇몇 대학에서 방학중에 계속교육 프로그램을 개발하여 현직 간호교육자들에게 필요하고 적절한 과목을 이수하도록 한다. 따라서 임상실무교육도 이때 실시할 수 있다. 2) 대학원과정 간호교육프로그램의 입학자의 자격에 2$\~$3년의 실무경험을 포함시키도록 한다. 결론적으로 교수와 학생간의 진정한 동반자관계는 자격을 구비한 능력있는 교수의 실천적인 모델을 통하여서 가능하게 이루어 질수 있다고 믿는 바이다.

• Korean Journal of Psychosomatic Medicine
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• v.27 no.1
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• pp.25-34
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• 2019

Objectives : This study aimed to compare the psychosocial characteristics among patients with functional gastrointestinal disorder (FGID), adults with functional gastrointestinal symptoms, and normal control group and investigate factors related to quality of life (QoL) of FGID patients. Methods : 65 patients diagnosed with FGID were selected. 79 adults were selected as normal control group based on the Rome III diagnostic criteria, and 88 adults who showed functional gastrointestinal symptoms were selected as "FGID positive group". Demographic factors were investigated. Psychosocial factors were evaluated using the Korean-Beck Depression Inventory-II, Korean-Beck Anxiety Inventory, Korean-Childhood Trauma Questionnaire, Multi-dimensional Scale of Perceived Social Support, Connor-Davidson Resilience Scale and WHO Quality of Life Assessment Instrument Brief Form. A one-way ANOVA was used to compare differences among groups. Pearson correlation test was used to analyze correlations between QoL and psychosocial factors in patients with FGID. Results : There were group differences in the education level. Depression (F=29.012, p<0.001), anxiety (F=27.954, p<0.001) and Childhood trauma (F=7.748, p<0.001) were significantly higher in FGID patient group than in both FGID-positive and normal control group. Social support (F=5,123, p<0.001), Resilience (F=9.623, p<0.001) and QoL (F=35.991, p<0.001) were significantly lower in the FGID patient group than in others. QoL of FGID patients showed a positive correlation with resilience (r=0.475, p<0.01), and showed a negative correlation with depression (r=-0.641, p<0.01), anxiety (r=-0.641, p<0.01), and childhood trauma (r=-0.278, p<0.05). Conclusions : FGID patients have distinctive psychosocial factors compared to the both FGID-positive and normal control group. Therefore, the active interventions for psychosocial factors are required in the treatment of patients with FGID.

• MISULJARYO - National Museum of Korea Art Journal
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• v.101
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• pp.12-46
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• 2022

Completed in 1467, the Thirteen-story Stone Pagoda of Wongaksa Temple is the last Buddhist pagoda erected at the center of the capital (present-day Seoul) of the Joseon Dynasty. It was commissioned by King Sejo, the final Korean king to favor Buddhism. In this paper, I aim to examine King Sejo's intentions behind celebrating the tenth anniversary of his enthronement with the construction of the thirteen-story stone pagoda in the central area of the capital and the enshrinement of sarira from Shakyamuni Buddha and the Newly Translated Sutra of Perfect Enlightenment (圓覺經). This paper provides a summary of this examination and suggests future research directions. The second chapter of the paper discusses the scriptural background for thirteen-story stone pagodas from multiple perspectives. I was the first to specify the Latter Part of the Nirvana Sutra (大般涅槃經後分) as the most direct and fundamental scripture for the erection of a thirteen-story stone pagoda. I also found that this sutra was translated in Central Java in the latter half of the seventh century and was then circulated in East Asia. Moreover, I focused on the so-called Kanishka-style stupa as the origin of thirteen-story stone pagodas and provided an overview of thirteen-story stone pagodas built around East Asia, including in Korea. In addition, by consulting Buddhist references, I prove that the thirteen stories symbolize the stages of the practice of asceticism towards enlightenment. In this regard, the number thirteen can be viewed as a special and sacred number to Buddhist devotees. The third chapter explores the Buddhist background of King Sejo's establishment of the Thirteen-story Stone Pagoda of Wongaksa Temple. I studied both the Dictionary of Sanskrit-Chinese Translation of Buddhist Terms (翻譯名義集) (which King Sejo personally purchased in China and published for the first time in Korea) and the Sutra of Perfect Enlightenment. King Sejo involved himself in the first translation of the Sutra of Perfect Enlightenment into Korean. The Dictionary of Sanskrit-Chinese Translation of Buddhist Terms was published in the fourteenth century as a type of Buddhist glossary. King Sejo is presumed to have been introduced to the Latter Part of the Nirvana Sutra, the fundamental scripture regarding thirteen-story pagodas, through the Dictionary of Sanskrit-Chinese Translation of Buddhist Terms, when he was set to erect a pagoda at Wongaksa Temple. King Sejo also enshrined the Newly Translated Sutra of Perfect Enlightenment inside the Wongaksa pagoda as a scripture representing the entire Tripitaka. This enshrined sutra appears to be the vernacular version for which King Sejo participated in the first Korean translation. Furthermore, I assert that the original text of the vernacular version is the Abridged Commentary on the Sutra of Perfect Enlightenment (圓覺經略疏) by Zongmi (宗密, 780-841), different from what has been previously believed. The final chapter of the paper elucidates the political semantics of the establishment of the Wongaksa pagoda by comparing and examining stone pagodas erected at neungsa (陵寺) or jinjeonsawon (眞殿寺院), which were types of temples built to protect the tombs of royal family members near their tombs during the early Joseon period. These stone pagodas include the Thirteen-story Pagoda of Gyeongcheonsa Temple, the Stone Pagoda of Gaegyeongsa Temple, the Stone Pagoda of Yeongyeongsa Temple, and the Multi-story Stone Pagoda of Silleuksa Temple. The comparative analysis of these stone pagodas reveals that King Sejo established the Thirteen-story Stone Pagoda at Wongaksa Temple as a political emblem to legitimize his succession to the throne. In this paper, I attempt to better understand the scriptural and political semantics of the Wongaksa pagoda as a thirteen-story pagoda. By providing a Korean case study, this attempt will contribute to the understanding of Buddhist pagoda culture that reached its peak during the late Goryeo and early Joseon periods. It also contributes to the research on thirteen-story pagodas in East Asia that originated with Kanishka stupa and were based on the Latter Part of the Nirvana Sutra.

• Journal of Intelligence and Information Systems
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• v.19 no.3
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• pp.1-23
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• 2013

To discover significant social issues such as unemployment, economy crisis, social welfare etc. that are urgent issues to be solved in a modern society, in the existing approach, researchers usually collect opinions from professional experts and scholars through either online or offline surveys. However, such a method does not seem to be effective from time to time. As usual, due to the problem of expense, a large number of survey replies are seldom gathered. In some cases, it is also hard to find out professional persons dealing with specific social issues. Thus, the sample set is often small and may have some bias. Furthermore, regarding a social issue, several experts may make totally different conclusions because each expert has his subjective point of view and different background. In this case, it is considerably hard to figure out what current social issues are and which social issues are really important. To surmount the shortcomings of the current approach, in this paper, we develop a prototype system that semi-automatically detects social issue keywords representing social issues and problems from about 1.3 million news articles issued by about 10 major domestic presses in Korea from June 2009 until July 2012. Our proposed system consists of (1) collecting and extracting texts from the collected news articles, (2) identifying only news articles related to social issues, (3) analyzing the lexical items of Korean sentences, (4) finding a set of topics regarding social keywords over time based on probabilistic topic modeling, (5) matching relevant paragraphs to a given topic, and (6) visualizing social keywords for easy understanding. In particular, we propose a novel matching algorithm relying on generative models. The goal of our proposed matching algorithm is to best match paragraphs to each topic. Technically, using a topic model such as Latent Dirichlet Allocation (LDA), we can obtain a set of topics, each of which has relevant terms and their probability values. In our problem, given a set of text documents (e.g., news articles), LDA shows a set of topic clusters, and then each topic cluster is labeled by human annotators, where each topic label stands for a social keyword. For example, suppose there is a topic (e.g., Topic1 = {(unemployment, 0.4), (layoff, 0.3), (business, 0.3)}) and then a human annotator labels "Unemployment Problem" on Topic1. In this example, it is non-trivial to understand what happened to the unemployment problem in our society. In other words, taking a look at only social keywords, we have no idea of the detailed events occurring in our society. To tackle this matter, we develop the matching algorithm that computes the probability value of a paragraph given a topic, relying on (i) topic terms and (ii) their probability values. For instance, given a set of text documents, we segment each text document to paragraphs. In the meantime, using LDA, we can extract a set of topics from the text documents. Based on our matching process, each paragraph is assigned to a topic, indicating that the paragraph best matches the topic. Finally, each topic has several best matched paragraphs. Furthermore, assuming there are a topic (e.g., Unemployment Problem) and the best matched paragraph (e.g., Up to 300 workers lost their jobs in XXX company at Seoul). In this case, we can grasp the detailed information of the social keyword such as "300 workers", "unemployment", "XXX company", and "Seoul". In addition, our system visualizes social keywords over time. Therefore, through our matching process and keyword visualization, most researchers will be able to detect social issues easily and quickly. Through this prototype system, we have detected various social issues appearing in our society and also showed effectiveness of our proposed methods according to our experimental results. Note that you can also use our proof-of-concept system in http://dslab.snu.ac.kr/demo.html.

• Journal of Korean Philosophical Society
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• v.105
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• pp.49-74
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• 2008

Le but de notre recherche est $d^{\prime}{\acute{e}}clairer$ la nature du $d{\acute{e}}passement$ de soi aux actes humaines dnas le Thomisme. Dans le Thomisme la nature humaine qui a la raison et la $volont{\acute{e}}$ a une $intentionnalit{\acute{e}}$ ver la fin ultime. De sorte que les actes humaines qui $corr{\grave{e}}spondent$ cette nature humaine a un $caract{\grave{e}}re$ du $d{\acute{e}}passement$ de soi visant toujours plus que le $pr{\acute{e}}sent$. Le fondement de cet acte du $d{\acute{e}}passement$ de soi est $l^{\prime}{\hat{a}}me$ rationelle qui est la forme substantielle de l'homme et de soi subsistante. Chez st. Thomas ce $caract{\grave{e}}re$ du $d{\acute{e}}passement$ a trois ${\acute{e}}taps$ distinctes : (1)le $d{\acute{e}}passement$ dans l'ordre du $progr{\grave{e}}s$ naturel (2)le $d{\acute{e}}passement$ de soi dans l'ordre morale (3)le $d{\acute{e}}passement$ de soi dans l'ordre de la religion. Le $d{\acute{e}}passement$ dans l'ordre du $progr{\grave{e}}s$ naturel apparaît d'abord au $caract{\grave{e}}re$ de $l^{\prime}{\hat{a}}me$ rationelle. St. Thomas $d{\acute{e}}finit$ les vertus rationelles comme $^{\prime}pl{\acute{e}}nitude$ dans le $f{\acute{e}}blesse$, parce qu'il $consid{\grave{e}}re$ la vertu rationelle comme $finalit{\acute{e}}$ des $facult{\acute{e}}s$ du sens $ext{\acute{e}}rieur$. L'homme par le sens $ext{\acute{e}}rieur$ reçoit des $esp{\grave{e}}ces$ sensibles(especies sensibilis), et $poss{\grave{e}}de$ les images. Puis cette images sensible devenant la $r{\acute{e}}alit{\acute{e}}$ spirituelle sous forme du $m{\acute{e}}moire$ et du souvenir, devient aussi la partie de son existence. Donc chez st. Thomas la vertue rationnelle n'est pas simplement un $facult{\acute{e}}$ $sp{\acute{e}}culative$, mais elle est dans l'ordre du devenir et du $pl{\acute{e}}nitude$. A cette raison st. Thomas compare la raison(ratio) comme $g{\acute{e}}n{\acute{e}}ration$(generatio) et l'intelleigence(intellectus) comme ${\hat{e}}tre$(esse). C'est-${\grave{a}}$-dire la raison $d{\acute{e}}passe$ le sensible et l'intelligence $d{\acute{e}}passe$ la raison. Le $d{\acute{e}}passement$ de soi dans l'ordre morale $li{\acute{e}}$ au $progr{\grave{e}}s$ de la conscience. Chez st. Thomas la perception de l'objet $ext{\acute{e}}rieur$ ayant pour but d'avoir conscience de soi, se perfectionne ${\grave{a}}$ ceci. D'avoir conscience de soi signifie d'avoir $l^{\prime}identit{\acute{e}}$ de soi, et de-$l{\grave{a}}$ apparaît l'acte moral en tnat qu'acte $sp{\acute{e}}cifique$ humain. La raison pour laquelle la vie morale elle-$m{\hat{e}}me$ a un $caract{\grave{e}}$ du $d{\acute{e}}passement$, c'est que l'acte humaine qui corresfonde ${\grave{a}}$ $l^{\prime}identit{\acute{e}}$ du soi est une vie qui vise toujours plus que le $pr{\acute{e}}sent$ ou $l^{\prime}id{\acute{e}}al$. Quant au problem du $d{\acute{e}}passement$ dans l'ordre de la religion, chez st. Thomas en raison de $l^{\prime}affinit{\acute{e}}$ entre Dieu et l'homme, $o{\grave{u}}$ il y a des vertues infuses(virtutes infusas), il y a une sorte du $d{\acute{e}}passement$ religieux. Car ces vertues infuses signifie la communication entre Dieu(${\hat{E}}tre$ absolu) et l'homme(${\hat{e}}tre$ fine) et cela signifie le $d{\acute{e}}passement$ de l'humain vers le divin. Cette $id{\acute{e}}e$ thomiste permet de penser que $o{\grave{u}}$ il y a un $d{\acute{e}}passement$ de soi dans la vie religuse d'une personne, il y a une intervention $r{\acute{e}}elle$ de la providence divine. Cette $pens{\acute{e}}e$ thomiste sera alors un $caract{\grave{e}}$ $r{\acute{e}}aliste$ face ${\grave{a}}$ la $pens{\acute{e}}e$ $id{\acute{e}}aliste$ qui n'admette que le $d{\acute{e}}passement$ absolu comme $d{\acute{e}}passement$ religieux.

• 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.

• Journal of Korean Society of Archives and Records Management
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• v.1 no.1
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• pp.201-230
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• 2001

Conserving the recored cultural inheritance is actually the duty of all of us. Above all, the management and conservation of archives and documents is up to archivists who have technical knowledge about archival science. Archivists have to not only conserve archives and documents but also carry out classifying and appraising them in order to define them as current historic ones. The fundamental education about archival science is made up of history and law. Because Archive is the organisation which manage archives and documents produced by legal and administrative actions. Although there are still arguments about technical knowledge and degree archivists have to acquire, most of them prefer the studies related with history and emphasize legal studies to be the general boundary of archivits' ideology and trust. The training course about conservation of archives is conducted in about 9 National Archives of Torino, Milano, Venezia, Genova, Bologna, Parma, Roma, Napoli, Palermo. The training course in 19th was mostly based on the lectures of Phaleography, Diplomatics. There were not the education about archival science yet. Toward the end of 19th and 20th, people stressed the most basic subject in the training course of National Archive was not Phaleography and Diplomatics but archival science. The goal of archival science is to study the institution and organisation transferring archives and documents to Archive. And also it help archivists not wander about with ignorance of organisational and original procedures and divisions but know exactly theirs works. Like this, the studies on institution and organisation have got in the saddle as a branch of archival science since a few ten years. While archival science didn't evoke sympathy among people and experienced the tedious and difficult path in italy and other countries, Archive was managed by experts of other branches. As a result, there were a lot of faults in Archival Science. Specializing training course for Italian archivists came into being under the backdrop of Social Science Institute of Roma National University in 1925. The archival course of universities accomplished by the studies of history, law and economy. And such as Eugenio Casanova and Giorgio Cencetti were devoted archival science was abled to settle down in national archive. The training course for experts of 'archival science, 'Phaleography and Diplomatics' in National Archive of Bologna(Archivio di Stato di Bologna) is one of courses conducted in 17 National Archives in italy. This course is gratuitous and made up of 8 subjects(Archivistica, Paleografia, Diplomatica, Storia dell' Archivio, Notariato e documenti privati, istituzione medievale, istituzione moderna, istituzione contemporanea) students have to complete for two years. Students can receive the degree through passing twice written exam and once oral test. After department of Culture and education finally puts the marks of students, the chief Nationa Archive of Bologna confer the degree of 'archival science Phaleography and Diplomatics' on students passing the exams. This degree authenticates trainees' qualification which enables him to work at the archive in province, district and administrative capital city and archive of comunity and so on. Italian training course naturally leads archivists to keep in contact with valuable cultural inheritance through training in Archive. And it shows the intention to strengthen the affinity with each documents in the spot of archival management before training archivists. Also this is appraised as one of positive policies to conserve the local cultual inheritante in connection with the original qualitity of national archive with testify the history of each region. Traning course for archivist in Italy shows us the way how we have to prepare and proceed it. First, from producing documents to conserving than forever there has introduced 'original order that is to say a general rule to respect the first order given at the time producing documents'. Management of administrative documents is related consistently with one of historical documents. Second, the traning course for archivist is managing around 17 national archives. because italian national archive lay stress not or rducation of theory bus on train for archivest working in the first time of archival science. Third, diplomatics and phaleography for studies about historical document support archives. Forth, the studies on history id proceeding by cooperation between archivist and historian around archive. How our duties is non continuinf disputer who has to conserve and manage document and archives, but traing experts who having ability, vision and flexible thought, responsibility about archivals.