• The Journal of Engineering Geology
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• v.34 no.2
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• pp.229-248
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• 2024

This investigated the hydrogeochemical and isotopic characteristics of geothermal waters, groundwaters, and surface waters in Dongrae-gu, Busan, South Korea, in order to determine the origins of the salinity components in the geothermal waters, and their formation mechanisms and heat sources The geothermal waters are Na-Cl-type, distinct from surrounding groundwaters (Na-HCO₃^- and, Ca-HCO₃^- (SO₄, Cl)-type) and surface waters (Ca-HCO₃(SO₄, Cl)-type). This indicates the geothermal waters formed at depth as compared with the groundwaters. δ¹⁸O and δD values of the geothermal waters are relatively depleted as compared with the groundwaters, due to altitude effects and deep circulation of the geothermal waters. Helium and neon isotope ratios (³ He/⁴He and, ⁴He/²⁰Ne) of the geothermal waters plot on a single mixing line between mantle (³He = 3.76~4.01%) and crust (⁴He = 95.99~96.24 %), indirectly suggesting that the heat source is due to the decay of radioactive elements in rocks. The geothermal reservoir temperatures were calculated using the silica-enthalpy and Giggenbach models, yielding values of 82~130℃, and the depth of the geothermal reservoir is estimated to be 1.7~2.9 km below the surface. The correlation between Cl/Na and Cl/HCO₃ for the Dongrae geothermal waters requires the input of salty water. The supply of saline composition is interpreted due to the dissolution of residual paleo-seawater.

• Korean Journal of Heritage: History & Science
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• v.42 no.3
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• pp.154-175
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• 2009

At the present state, studies on Gyeongbok palace are being done with history of architecture, records, and art. However, these studies have limits that they can only depend on existing buildings and record, which make it hard to research whole aspect of palaces. The foundation remains(Jeoksim) of Gyeongbok palace in the ground gives important clues that can fill the gaps of these studies. Thus I analysed jeoksim of Gyeongbok palace, assorted them by type, scale, material, and construction method. I examined jeoksim used by various types of building, and looked at changes by periods. Jeoksims are classified in 21 types. The foundation(jeoksim) varies according to types of buildings, building types and material of jeoksim also varies along the periods, and the fact proves certain peroid of time has its own jeoksim style in fashion. Jeoksims of Gyeongbok palace are divided into round-shape(I), rounded square-shape(II), rectangular-shape(III), square-shape(IV), and whole foundation of building(V) by the plane shape. They can be divided again into 21 types by construction techniques and materials used. During early Joseon(I), only three types of jeoksim; round-shape riprap jeoksim(1-1), II-1(rounded square-shape), II-2a(rounded square-shape riprap+roofingingtile brick), had been built, but as 19th century begun, all 21 types of jeoksim had built. In 19th century during Emperor Gojong, different types of jeoksim by periods were built, and especially different materials were used. During Gojong year 2(1865)~year 5(1868), in which Gyeongbok palace were rebuilt, 7 out of 10 types of jeoksim used piece of roofinging tile and brick mixture, in contrast, during Gojong year 10(1873)~13(1876), or 25(1888), 3 out of 5 types of jeoksim used sandy soil with mixture of plaster. Meanwhile palace buildings have different names by the class of owner and use such as Jeon, Dang, Hap, Gak, Jae, Heon, Nu, and Jeong, which were classified by types and buildings were built according to each level. With an analysis of jeoksim by its building types, I ascertained that jeoksim were built differently in accordance to building types(Jeon, Dang, Hap, Gak, Jae, Heon, Nu, and Jeong). By the limitation of present document, only some types of buildings such as Jeon, Dang, Gak, Bang were confirmed, as for Jeon and Gak, square-shape(IV) built with rectangular parallelepiped stone, and for Dang and Bang, rounded square-shape(IV) built with roofinginginging tile and riprap were commonly used. From the fact that other jeoksim with uncertain building names, were mostly built in early Joseon, we learn that round-shape riprap jeoksim(1-1) were commonly built. Therefore, the class of building was higher if the owner was in higher class, jeoksim is also considered to be built with the strongest and best material. And for Dang and Bang, rounded square-shape jeoksim were used, Dang has lots of II-2a (riprap + piece of roofing tile and brick rounded square-shape) type which mainly used riprap and piece of roofing tile and brick, but Bang has lots of II-2b (piece of roofing tile and brick+(riprap+piece of roofing tile and brick rounded square-shape), which paved piece of roofing tile and brick by 15~20cm above. These jeoksim by building types were confirmed to have changed its construction type by period. As for Jeon and Gak, they were built with round-shape riprap jeoksim(1-1) in early Joseon(14~15c), but in late Joseon(19c), various types of Jeoksim were built, especially square-shape(IV) were commonly built. For Dang, only changes in later Joseon were confirmed, jeoksim built in Gojong year 4(1867) mostly used mixture of riprap and piece of roofing tile and brick. In Gojong year 13(1876) or year 25(1888), unique type of plaster with sand and coal and soil layered jeoksim were built that are not found in any other building types. Through this study, I learned that various construction types of jeoksim and material were developed in later Joseon compare to early Joseon. This states that construction technique of building foundation of palace has upgraded. Above all, I learned jeoksim types are all different for various kinds of buildings. This tells us that when they constructed foundation of building, they used pre-calculated construction technique.

• MISULJARYO - National Museum of Korea Art Journal
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• v.104
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• pp.40-69
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• 2023

This paper examines the relationship between celadon wine vessels and royal banquets by focusing on their unique forms. It explores the symbolism in their forms and designs and the changes that took place in the composition of these vessels. By examining the royal annals in Goryeosa (The History of the Goryeo Dynasty), the relation of celadon wine vessels and royal banquets is examined in terms of the number of banquets held in the respective reigns of the Goryeo kings, the number of banquets held by type, and the purpose of holding them. A royal banquet was a means of strengthening the royal authority by reinforcing the hierarchy and building bonds between the king and his vassals. It was also an act of ruling that demonstrated the king's authority and power through praise of his achievements and virtues. Royal banquets were held most often during the reigns of King Yejong (r. 1105-1122), King Uijong (r. 1146-1170), King Chungnyeol (r. 1274-1308), and King Gongmin (r. 1351-1374). Particular attention is paid here to the changes in the types and forms of celadon wine vessels that occurred starting in the reigns of King Yejong and King Chungnyeol, which is also the period in which the number of royal banquets increased and royal banquet culture evolved. The king and his subjects prayed for the king's longevity at royal banquets and celebrated peaceful reigns by drinking and performing various related acts. Thus, the visual symbolism of vessels for holding, pouring, or receiving alcohol were emphasized. Since the manner of drinking at a banquet was exchanges of pouring and receiving alcohol between the king and his subjects, the design of the ewers and cups had a significant visual impact on attendees. It can be seen, therefore, that decorating wine vessels with Daoist motifs such as the immortals, luan (a mythological bird), turtle dragons, fish dragons, and gourd bottles or with Confucian designs like hibiscus roots was intended as a visual manifestation of the purpose of royal banquets, which was to celebrate the king and to pray for both loyalty and immortality. In particular, the Peach Offering Dance (獻仙桃) and Music for Returning to the Royal Palace (還宮樂), which correspond to the form and design of celadon wine vessels, was examined. The lyrics of the banquet music embodied wishes for the king's longevity, immortality, and eternal youth as well as for the prosperity of the royal court and a peaceful reign. These words are reflected in wine vessels such as the Celadon Taoist Figure-shaped Pitcher housed in the National Museum of Korea and the Bird Shaped Ewer with Daoist Priest in the Art Institute of Chicago. It is important to note that only Goryeo celadon wine vessels reflect this facet of royal banquet culture in their shape and design. The composition of wine vessel sets changed depending on the theme of the banquet and the types of liquor. After Goryeo Korea was incorporated into the Mongol Empire, new alcoholic beverages were introduced, resulting in changes in banquet culture such as the uses and composition of wine vessel sets. From the reign of King Chungnyeol (r. 1274-1308), which was under the authority of the Yuan imperial court, royal banquets began to be co-hosted by kings and princesses, Mongolian-style banquets like boerzhayan (孛兒扎宴) were held, and attendees donned the tall headdress called gugu worn by Mongol women. During the reign of King Chungnyeol, the banquet culture changed 132 banquets were held. This implies that the court tried to strengthen its authority by royal marriage with the Yuan court, which augmented the number of banquets. At these banquets, new alcoholic drinks were introduced such as grape wine, dongnak (湩酪), and distilled liquor. New wine vessels included stem cups, pear-shaped bottles (yuhuchunping), yi (匜), and cups with a dragon head. The new celadon wine vessels were all modeled after metal wares that were used in the Yuan court or in the Khanates. The changes in the celadon wine vessels of the late Goryeo era were examined here in a more specific manner than in previous studies by expanding the samples for the study to the Eurasian khanates. With the influx of new types of wine vessels, it was natural for the sets and uses of Goryeo celadon wine vessels to change in response. The new styles of celadon wine vessels linked the Goryeo court with the distant Khanates of the Mongol Empire. This paper is the beginning of a new study that examines the uses of Goryeo celadon by illuminating the relations between royal banquets and these unique celadon wine vessels that are stylistically different from everyday vessels. It is to be hoped that more studies will be conducted from diverse perspectives exploring both the usage of Goryeo celadon vessels and their users.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.17 no.4
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• pp.333-343
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• 1984

This study was designed to elucidate the lipid and its fatty acid composition in various tissues of fresh water fishes. The free and bound lipids in meat, skin and viscera of crucian carp (Carassius carassius) were extracted with ethyl ether and the mixed solvent of chloroform-methanol-water (10/9/1, v/v). The free and bound lipids were fractionated into neutral lipid, glycolipid and phospholipid by a silicic acid column chromatography using chloroform, acetone and methanol, respectively, and quantitatively analyzed by thin layer chromatography (TLC) and TLC scanner. The fatty acid compositions of polar ana nonpolar lipids in meat, and these of neutral lipid in various tissues were analyzed by gas liquid chromatography(GLC). The free lipid content in meat, skin and viscera was $6.22\%,\;9.95\%\;and\;9.76\%$, whereas the bound lipid content in those tissues was $10.01\%,\;3.56\%\;and\;7.36\%$, respectively. The neutral lipid contents in free lipid were ranged from $71.7\%$ to $89.4\%$, and $3{\sim}9$ times higher than those in bound lipid, while the phospholipid contents in bound lipid were ranged from $42.3\%$ to $63.2\%$, and $5{\sim}10$ times higher than those in free lipid. The neutral lipid was mainly consisted of triglyceride ($81.91{\sim}88.34\%$) in free lipid, and esterified sterol & hydrocarbon ($41.00{\sim}59.43\%$) in bound lipid. The phospholipid was mainly consisted of phosphatidyl ethanolamine($54.56{\sim}66.79\%$) and phosphatidyl choline ($21.88{\sim}34.28\%$) in free lipid, and phosphatidyl choline ($50.49{\sim}70.57\%$) and phosphatidyl ethanolamine ($15.74{\sim}24.92\%$) in bound lipid. The major fatty acids of polar lipid in free and bound lipids were $C_{16:0}\;(17.53\%,\;19.29\%)$, $C_{18:1}\;(24.57\%,\;16.08\%)$, $C_{18:2}\;(8.39\%,\;4.03\%)$, $C_{22:5}\;(1.68\%,\;8.08\%)$, and $C_{22:6}\;(6.22\%,\;13.60\%)$ and these of neutral lipid in free and bound lipids were $C_{16:0}\;(17.67\%,\;24.15\%)$, $C_{16:1}\;(12.81\%,\;5.52\%)$, $C_{18:1}\;(24.13\%,\;13.02\%)$, $C_{18:2}\;(15.47\%,\;8.68\%)$, $C_{22:5}\;(0.88\%,\;4.14\%)$ and $C_{22:6}\;(1.17\%,\;5.04\%)$, respectively. The unsaturations (TUFA/TSFA) of polar lipid in free and bound lipids were 2.02 and 2.74, and $1.5{\sim}2.0$ times higher than 1.51 and 1.23 of nonpolar lipid. In both polar and nonpolar lipids, w3 highly unsaturated fatty acid (w3HUFA) content of bound lipid was $2{\sim}5$ times higher than that of free lipid. The polyenoic acid contents such as $C_{20:5},\;C_{22:5}\;and\;C_{22:6}$ in bound lipid were $2{\sim}5$ times higher than these in free lipid. Consequently, there were significant difference between the lipid and its fatty acid composition in free and bound lipids and/or in various tissues.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.59-87
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• 2014

In MIS field, the researches on payment services are focused on adoption factors of payment service using behavior theories such as TRA(Theory of Reasoned Action), TAM(Technology Acceptance Model), and TPB (Theory of Planned Behavior). The previous researches presented various adoption factors according to types of payment service, nations, culture and so on even though adoption factors of identical payment service were presented differently by researchers. The payment service industry relatively has strong path dependency to the existing payment methods so that the research results on the identical payment service are different due to payment culture of nation. This paper aims to suggest a successful adoption factor of noble payment service regardless of nation's culture and characteristics of payment and prove it. In previous researches, common adoption factors of payment service are convenience, ease of use, security, convenience, speed etc. But real cases prove the fact that adoption factors that the previous researches present are not always critical to success to penetrate a market. For example, PayByPhone, NFC based parking payment service, successfully has penetrated to early market and grown. In contrast, Google Wallet service failed to be adopted to users despite NFC based payment method which provides convenience, security, ease of use. As shown in upper case, there remains an unexplained aspect. Therefore, the present research question emerged from the question: "What is the more essential and fundamental factor that should takes precedence over factors such as provides convenience, security, ease of use for successful penetration to market". With these cases, this paper analyzes four cases predicted on the following hypothesis and demonstrates it. "To successfully penetrate a market and sustainably grow, new payment service should find non-customer of the existing payment service and provide noble payment method so that they can use payment method". We give plausible explanations for the hypothesis using multiple case studies. Diners club, Danal, PayPal, Square were selected as a typical and successful cases in each category of payment service. The discussion on cases is primarily non-customer analysis that noble payment service targets on to find the most crucial factor in the early market, we does not attempt to consider factors for business growth. We clarified three-tier non-customer of the payment method that new payment service targets on and elaborated how new payment service satisfy them. In case of credit card, this payment service target first tier of non-customer who can't pay for because they don't have any cash temporarily but they have regular income. So credit card provides an opportunity which they can do economic activities by delaying the date of payment. In a result of wireless phone payment's case study, this service targets on second of non-customer who can't use online payment because they concern about security or have to take a complex process and learn how to use online payment method. Therefore, wireless phone payment provides very convenient payment method. Especially, it made group of young pay for a little money without a credit card. Case study result of PayPal, online payment service, shows that it targets on second tier of non-customer who reject to use online payment service because of concern about sensitive information leaks such as passwords and credit card details. Accordingly, PayPal service allows users to pay online without a provision of sensitive information. Final Square case result, Mobile POS -based payment service, also shows that it targets on second tier of non-customer who can't individually transact offline because of cash's shortness. Hence, Square provides dongle which function as POS by putting dongle in earphone terminal. As a result, four cases made non-customer their customer so that they could penetrate early market and had been extended their market share. Consequently, all cases supported the hypothesis and it is highly probable according to 'analytic generation' that case study methodology suggests. We present for judging the quality of research designs the following. Construct validity, internal validity, external validity, reliability are common to all social science methods, these have been summarized in numerous textbooks(Yin, 2014). In case study methodology, these also have served as a framework for assessing a large group of case studies (Gibbert, Ruigrok & Wicki, 2008). Construct validity is to identify correct operational measures for the concepts being studied. To satisfy construct validity, we use multiple sources of evidence such as the academic journals, magazine and articles etc. Internal validity is to seek to establish a causal relationship, whereby certain conditions are believed to lead to other conditions, as distinguished from spurious relationships. To satisfy internal validity, we do explanation building through four cases analysis. External validity is to define the domain to which a study's findings can be generalized. To satisfy this, replication logic in multiple case studies is used. Reliability is to demonstrate that the operations of a study -such as the data collection procedures- can be repeated, with the same results. To satisfy this, we use case study protocol. In Korea, the competition among stakeholders over mobile payment industry is intensifying. Not only main three Telecom Companies but also Smartphone companies and service provider like KakaoTalk announced that they would enter into mobile payment industry. Mobile payment industry is getting competitive. But it doesn't still have momentum effect notwithstanding positive presumptions that will grow very fast. Mobile payment services are categorized into various technology based payment service such as IC mobile card and Application payment service of cloud based, NFC, sound wave, BLE(Bluetooth Low Energy), Biometric recognition technology etc. Especially, mobile payment service is discontinuous innovations that users should change their behavior and noble infrastructure should be installed. These require users to learn how to use it and cause infra-installation cost to shopkeepers. Additionally, payment industry has the strong path dependency. In spite of these obstacles, mobile payment service which should provide dramatically improved value as a products and service of discontinuous innovations is focusing on convenience and security, convenience and so on. We suggest the following to success mobile payment service. First, non-customers of the existing payment service need to be identified. Second, needs of them should be taken. Then, noble payment service provides non-customer who can't pay by the previous payment method to payment method. In conclusion, mobile payment service can create new market and will result in extension of payment market.

• Korean Journal of Soil Science and Fertilizer
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• v.21 no.4
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• pp.386-408
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• 1988

A study was conducted to develop a model for estimating evapotranspiration and yield of Chinese cabbages from meteorological factors from 1981 to 1986 in Suweon, Korea. Lysimeters with water table maintained at 50cm depth were used to measure the potential evapotranspiration and the maximum evapotranspiration in situ. The actual evapotranspiration and the yield were measured in the field plots irrigated with different soil moisture regimes of -0.2, -0.5, and -1.0 bars, respectively. The soil water content throughout the profile was monitored by a neutron moisture depth gauge and the soil water potentials were measured using gypsum block and tensiometer. The fresh weight of Chinese cabbages at harvest was measured as yield. The data collected in situ were analyzed to obtain parameters related to modeling. The results were summarized as followings: 1. The 5-year mean of potential evapotranspiration (PET) gradually increased from 2.38 mm/day in early April to 3.98 mm/day in mid-June, and thereafter, decreased to 1.06 mm/day in mid-November. The estimated PET by Penman, Radiation or Blanney-Criddle methods were overestimated in comparison with the measured PET, while those by Pan-evaporation method were underestimated. The correlation between the estimated and the measured PET, however, showed high significance except for July and August by Blanney-Criddle method, which implied that the coefficients should be adjusted to the Korean conditions. 2. The meteorological factors which showed hgih correlation with the measured PET were temperature, vapour pressure deficit, sunshine hours, solar radiation and pan-evaporation. Several multiple regression equations using meteorological factors were formulated to estimate PET. The equation with pan-evaporation (Eo) was the simplest but highly accurate. PET = 0.712 + 0.705Eo 3. The crop coefficient of Chinese cabbages (Kc), the ratio of the maximum evapotranspiration (ETm) to PET, ranged from 0.5 to 0.7 at early growth stage and from 0.9 to 1.2 at mid and late growth stages. The regression equation with respect to the growth progress degree (G), ranging from 0.0 at transplanting day to 1.0 at the harvesting day, were: $$Kc=0.598+0.959G-0.501G^2$$ for spring cabbages $$Kc=0.402+1.887G-1.432G^2$$ for autumn cabbages 4. The soil factor (Kf), the ratio of the actual evapotranspiration to the maximum evapotranspiration, showed 1.0 when the available soil water fraction (f) was higher than a threshold value (fp) and decreased linearly with decreasing f below fp. The relationships were: Kf=1.0 for $$f{\geq}fp$$ Kf=a+bf for f$$I{\leq}Esm$$ Es = Esm for I > Esm 6. The model for estimating actual evapotranspiration (ETa) was based on the water balance neglecting capillary rise as: ETa=PET. Kc. Kf+Es 7. The model for estimating relative yield (Y/Ym) was selected among the regression equations with the measured ETa as: Y/Ym=a+bln(ETa) The coefficients and b were 0.07 and 0.73 for spring Chinese cabbages and 0.37 and 0.66 for autumn Chinese cabbages, respectively. 8. The estimated ETa and Y/Ym were compared with the measured values to verify the model established above. The estimated ETa showed disparities within 0.29mm/day for spring Chinese cabbages and 0.19mm/day for autumn Chinese cabbages. The average deviation of the estimated relative yield were 0.14 and 0.09, respectively. 9. The deviations between the estimated values by the model and the actual values obtained from three cropping field experiments after the completion of the model calibration were within reasonable confidence range. Therefore, this model was validated to be used in practical purpose.

• Journal of Gastric Cancer
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• v.6 no.1
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• pp.36-42
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• 2006

Purpose: The $p21^{Waf1/Cip1}$ protein Inhibits the cell cycle by Inhibiting the phosphorylation at the $G1{\rightarrow}S$ check point, and the $p27^{kip1}$ protein similarly performs the suppressor function by controlling the p27-mediated G1 arrest. In this study, we analysed the clinical status and survival rates in correlations with p21 and p27 expression patterns in gastric cancer. Materials and Methods: Between 1993 and 1997, 192 patients who underwent surgeries in Catholic Medical Center were analysed retrospectively in this study. Immunohistochemical staining was performed and if the nuclei of the tumor cells were stained, we assumed those as positive results. Statistical analysis was based on clinicopathological findings and differences in survival rates. Results: The expression rate of p27 was 28.1% and 15.6% in p21 each. The ratio of T1-2(80.0%) was significantly high in p21 (+), but the ratio of T3-4 (50.6%) was slightly high in p21 (-). There was no statistical significance regarding other factors. The results in p27 was not much different from expression rate of p21 in T-stage. In addition, p27 expression in diffuse type (91.3%) was higher than in intestinal type (62.7%) by Lauren's classification (P<0.05). Also, there was no statistical significance in other factors. In the correlation of p21 and p27, p27 was positive when p21 was positive (53.5%). Conversely, p27 was negative when p21 was negative (76.5%, p<0.05). In the p21 and p27 combination test, there was higher rate of T1-2 (87.5%) in p21 (+)/p27 (+), and higher rate of T3-4 (58.1%) in p21 (-)/p27 (-) (P<0.05). Results showed higher rate of intestinal type (100%) in p21 (+)/p27 (+), and diffuse type (87.0%) was dominant in p21 (-)/p27 (-) (P<0.05) by Lauren's classification. Moreover, there was no statistical significance in the 5-year survival rate in the expression of p21 and p27, and the 5-year survival rate was highest in the case of p21 (+)/p27 (+) without statistical significance. Conclusion: In our study, $p21^{Waf1/Cip1}\;and\;p27^{kip1}$ expressed similar patterns. The expression of $p21^{Waf1/Cip1}\;and\;p27^{kip1}$ affected the degree of invasiveness of the tumor, and. Combined examination result revealed the correlation of $p21^{Waf1/Cip1}\;and\;p27^{kip1}$ with Lauren's classification and depth of invasion of the tumor. However, we assumed that little difference between the survival rates depending on expression of $p21^{Waf1/Cip1}\;and\;p27^{kip1}$ has limited their value as predictable prognostic indicators.

• Journal of Yeungnam Medical Science
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• v.8 no.1
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• pp.107-126
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• 1991

The purpose of the study was to assess the morbidity pattern and the medical care utilization behavior of the urban residents in the poor area. The study population included 2,591 family members of 677 households in the poor area of Daemyong 8 Dong, Nam-Gu, Taegu and 2,686 family members of 688 households, near the poor area in the same Dong, were interviewed as a control group. On this study the household interview method was applied. Well-trained interviewers visited every household in the designated area and individually interviewed heads of households or housewives for general information, morbidity condition, and medical care utilization with a structured questionnaire. Individuals were interviewed from 1 to 30 December 1988. The major results were summarized as follows : The proportion of the people below 5 years of age was 4.2% of the total study population and 5.5% were above 65 years of age in the poor area. This was slightly higher than in the control area. The average monthly income of a household in the poor area was 403,000 won versus 529,000 won in the control area. Fifty-eight percent of the residents in the poor area and sixty-one percent in the control area were medical security beneficiaries, but the proportion of medical aid beneficiaries was 7.8% in the poor area and 4.6% in the control area. The 15-day period morbidity rate of acute illnesses was 57.1 per 1,000 in the poor area and 24.2 per 1,000 in the control area. Respiratory disease is the most common acute illness in both areas. The most frequently utilized medical facility was the pharmacy among the patients with acute illnesses in the poor area. Among them 58.1% visited pharmacy initially while 38.4% of the patients in the control area visited a clinic. Among persons with illnesses during the 15 days 8.8% in the poor area and 4.6% in the control area did not seek any medical facility. Mean duration of utilization of medical facilities was 3.5 days in the poor area and 3.3 days in the control area. Initially of the medical facilities in Daemyong 8 Dong, The pharmacy in the poor area and the clinic in the control area were most commonly utilized. The most common reason for visiting the hospital was 'regular customers' in the poor area and 'geographical accessibility' in the control area. The one year period morbidity rate of chronic illness in the poor area was 83.0 per 1,000 population and 28.0 per 1,000 in the control area. Disease of nervous system was the most common chronic illness in the poor area while cardiovascular disease in male and gastrointestinal disease in female were most prevalent in the control area. The most frequently utilized medical facility was the pharmacy among the patients with chronic illnesses in the poor area. Among them 24.2% visited the pharmacy initially while 34.7% of the patients in the control area visited the out-patient department of the hospital within a 15-day period. Among the patients with chronic illnesses 34.9% in the poor area and 16.0% in the control area did not seek any medical facility. Mean duration of utilization of medical facilities was 9.2 days in the poor area and 9.9 days in the control area within a 15-day period. Initially of the medical facilities in Daemyong 8 Dong, the pharmacy in the poor area and the hospital in the control area were most commonly utilized. The most common reason for visiting the hospital, clinic, health center or pharmacy in the poor area was 'geographical accessibility' while the reason for visiting herb clinic was 'good result' and 'reputation' in both areas.

• 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 Forest Science
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• v.64 no.1
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• pp.11-19
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• 1984

Potted, germinating Pinus rigida ${\times}$ P. taeda seedlings were inoculated with Pisolithus tinctorius (Pt) ectomycorrhizal fungus to test the effectiveness of Pt in relation to organic amendment and changes in soil fertility and soil texture. Pt was cultured as mycelia in vermiculite-peat moss mixture with nutrients and added to sterilized pot soils with or without organic amendment (fully fermented compost) at three soil texture levels (sand, loamy sand, and sandy loam) in a factorial design. Plants were grown in a greenhouse for 4 months and harvested to compare their growth with non-mycorrhizal plants and plants infected by natural fungi. Regardless of sod texture, soil fertility, or organic amendment, seedlings inoculated with Pt were better in dry weight and height than non-mycorrhizal plants or those infected by natural fungi. An exception was observed in the most fertile soil (0.075% N and 1.32% organic matter content in sandy loam with organic amendment), where non-mycorrhizal plants were slightly bigger (8%) and heavier (18%) than Pt-inoculated plants. In over-all average, Pt-inoculated seedlings were 30% taller and 107% heavier than those infected by natural fungi and 31 % taller and 60% heavier than non-mycorrhizal plants. Growth stimulation of seedlings by Pt was more pronounced in less fertile sand soil when organic was not amended. Mycorrhizal frequency of Pt (% of mycorrhizal root tips) was reduced to about half (from 84 to 33% in sandy loam and from 77 to 40% in loamy sand) by organic amendment, while that of natural fungi was not significantly affected. Severe nitrogen deficiency was observed in the needles of non-mycorrhizal plants (1.38% N), while both Pt-inoculated plants (1.68% N) and those infected by natural fungi (1.89% N) did not develop symptom, suggesting an active role of mycorrhizae in absorption of soil nitrogen. Top to root ratio increased with organic amendment to non-mycorrhizal plants, but was not significantly affected by fungal treatment. It was concluded from this study that relative effectiveness of Pt was determined by soil fertility. Organic amendment to less fertile sand soil increased effectiveness of Pt, while the same amendment to more fertile loamy sand and sandy loam decreased effectiveness of Pt. Benefits of Pt mycorrhizae would be expected most either when organic was not added to the soil, or when soil nutrients were not abundant.