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Improvement of Energy Density in Supercapacitor by Ion Doping Control for Energy Storage System (에너지 저장장치용 슈퍼커패시터 이온 도핑 제어를 통한 에너지 밀도 향상 연구)

  • Park, Byung-jun;Yoo, SeonMi;Yang, SeongEun;Han, SangChul;No, TaeMoo;Lee, Young Hee;Han, YoungHee
    • KEPCO Journal on Electric Power and Energy
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    • v.5 no.3
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    • pp.209-213
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    • 2019
  • Recently, demand for high energy density and long cycling stability of energy storage system has increased for application using with frequency regulation (F/R) in power grid. Supercapacitor have long lifetime and high charge and discharge rate, it is very adaptable to apply a frequency regulation in power grid. Supercapacitor can complement batteries to reduce the size and installation of batteries. Because their utilization in a system can potentially eliminate the need for short-term frequent replacement as required by batteries, hence, saving the resources invested in the upkeep of the whole system or extension of lifecycle of batteries in the long run of power grid. However, low energy density in supercapacitor is critical weakness to utilization for huge energy storage system of power grid. So, it is still far from being able to replace batteries and struggle in meeting the demand for a high energy density. But, today, LIC (Lithium Ion Capacitor) considered as an attractive structure to improve energy density much more than EDLC (Electric double layer capacitor) because LIC has high voltage range up to 3.8 V. But, many aspects of the electrochemical performance of LIC still need to be examined closely in order to apply for commercial use. In this study, in order to improve the capacitance of LIC related with energy density, we designed new method of pre-doping in anode electrode. The electrode in cathode were fabricated in dry room which has a relative humidity under 0.1% and constant electrode thickness over $100{\mu}m$ was manufactured for stable mechanical strength and anode doping. To minimize of contact resistance, fabricated electrode was conducted hot compression process from room temperature to $65^{\circ}C$. We designed various pre-doping method for LIC structure and analyzing the doping mechanism issues. Finally, we suggest new pre-doping method to improve the capacitance and electrochemical stability for LIC.

Recent Progress in Air Conditioning and Refrigeration Research: A Review of Papers Published in the Korean Journal of Air-Conditioning and Refrigeration Engineering in 2006 (공기조화, 냉동 분야의 최근 연구 동향: 2006년 학회지 논문에 대한 종합적 고찰)

  • Han, Hwa-Taik;Shin, Dong-Sin;Choi, Chang-Ho;Lee, Dae-Young;Kim, Seo-Young;Kwon, Yong-Il
    • Korean Journal of Air-Conditioning and Refrigeration Engineering
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    • v.20 no.6
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    • pp.427-446
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    • 2008
  • A review on the papers published in the Korean Journal of Air-Conditioning and Refrigeration Engineering in 2006 has been accomplished. Focus has been put on current status of research in the aspect of heating, cooling, ventilation, sanitation and building environments. The conclusions are as follows. (1) The research trends of fluid engineering have been surveyed as groups of general fluid flow, fluid machinery and piping, etc. New research topics include micro heat exchanger and siphon cooling device using nano-fluid. Traditional CFD and flow visualization methods were still popular and widely used in research and development. Studies about diffusers and compressors were performed in fluid machinery. Characteristics of flow and heat transfer and piping optimization were studied in piping systems. (2) The papers on heat transfer have been categorized into heat transfer characteristics, heat exchangers, heat pipes, and two-phase heat transfer. The topics on heat transfer characteristics in general include thermal transport in a cryo-chamber, a LCD panel, a dryer, and heat generating electronics. Heat exchangers investigated include pin-tube type, plate type, ventilation air-to-air type, and heat transfer enhancing tubes. The research on a reversible loop heat pipe, the influence of NCG charging mass on heat transport capacity, and the chilling start-up characteristics in a heat pipe were reported. In two-phase heat transfer area, the studies on frost growth, ice slurry formation and liquid spray cooling were presented. The studies on the boiling of R-290 and the application of carbon nanotubes to enhance boiling were noticeable in this research area. (3) Many studies on refrigeration and air conditioning systems were presented on the practical issues of the performance and reliability enhancement. The air conditioning system with multi indoor units caught attention in several research works. The issues on the refrigerant charge and the control algorithm were treated. The systems with alternative refrigerants were also studied. Carbon dioxide, hydrocarbons and their mixtures were considered and the heat transfer correlations were proposed. (4) Due to high oil prices, energy consumption have been attentioned in mechanical building systems. Research works have been reviewed in this field by grouping into the research on heat and cold sources, air conditioning and cleaning research, ventilation and fire research including tunnel ventilation, and piping system research. The papers involve the promotion of efficient or effective use of energy, which helps to save energy and results in reduced environmental pollution and operating cost. (5) Studies on indoor air quality took a great portion in the field of building environments. Various other subjects such as indoor thermal comfort were also investigated through computer simulation, case study, and field experiment. Studies on energy include not only optimization study and economic analysis of building equipments but also usability of renewable energy in geothermal and solar systems.

A Study on Improvement of Vital Registration and Statistics System in Korea (인구동태신고 및 통계조사의 개선방안)

  • 신윤재
    • Korea journal of population studies
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    • v.11 no.1
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    • pp.58-75
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    • 1988
  • 1.Objectives of the Study It is a well known fact that a prompt and reliable data on demographic information is essential in a proper planning and evaluation of any program of national or community level. Especially vital statistics are an important demographic component among demographic information. Realizing the importance of vital statistics, the government has made some efforts for years to improve the vital registration system which has a close relationship with the production of vital statistics. However, it is still observed that there are some limitations in utilizing vital registration data due to considerable amount of vital events which are never registered and registered but not in time or inaccurately, even though vital registration system in Korea has sound legal basis. In this connection, the objectives of the study is as follows :(1) To examine some problems of the vital registration system in various aspects, (2) To make improvement programme of continuous Demographic Survey as a supplementary source of vital statistics, and (3) To find out some alternatives for making it possible to produce and utilize the reliable vital statistics by developing analytical methodologies on that. 2. Current Situation of Vital Registration System All the vital events, i.e. births, deaths, marriages and divorces, are to be registered in time under the Civil Registration Law, Statistics Law and Regulation on Vital Statstics as a duty of people. Some recent tendencies in each of recent registration are summarized as below: (1) The completeness of vital registration .Out of all births which are occurred during a year, around 75% of those compared to the estimates are registered in the year of occurrence. .In case of death registration, the percentage of registration in the year of occurrene has been gradually increased from 86.2% in the year of 1980, but it is still below the level of 90% compared to the estimates. .The percentage of registration for marriages and divorces in the year of occurrence out of total registered numbers was revealed to be 69% and 73% respectively in 1985. (2) Continuous Demographic Survey .It is a kind of sample survey for the purpose of producing reliable vital statistics which could not be provided by the vital registration. .It covers about 17, 000 sample households at national level and important information for vital events are collected in every month by 323 expertized enumerators who are regular staff of the government. .Although the result of the survey seems to be more reliable than of vital registration, the reliability of the data is still bellow the acceptable level if compared with relevant information from other sources such as population census or special surveys. 3. Problems of Vital Registration System There are four major obstacles in improving vital registration system in Korea; (1) In general, policy priority is not given on any programme of improving vital registration system. It is, therefore, very difficult to formulate comprehensive programme through having cooperation from related authorities and sufficient financial assistance. (2) In all the laws related and system itself, there is substantial degree of overlap and irrationality. Registration of each vital event is maintained according to several laws and regulation such as Civil Registration Law, Statistics Law, Resident Registration Law and Regulation on Vital Statistics. However they are mutually overlapped and overall supervision can not be done systematically due to lack of co-operation among the authorities concerned. (3) The administration of vital registration system seems to be working inefficiently, because of most of civil servants who are in charge of vital registration are lacking of conception on vital statistics and also there is a certain extent of regidity in handling the works. Therefore, they are doing their jobs in a passive way. (4) A substantial proportion of vital events occurred is not registered within the legal time limit (i.e. within one month after the occurrence in case of birth and death) or not registered forever. Some of social customs and superstitution seem to be the potential causes especially in case of births and deaths. 4. Recommendations for the Improvement of Vital Statistics (1) Reporting systems such as civil registration, vital statistics and resident registration should be integrated under the single law. Also, administrative supervision, personnel and budget with regard to the registration system should be under the control of a single ministry. (2) It is necessary to simplify the procedures and methods of reporting vital events, i.e., reducing number of sheets of the form, making corrections easily, reducing registration items, etc. (3) Continuous Demographic Survey as a supplementary source of vital registration should be improved and special ad-hoc surveys should be conducted wth regular interval. (4) In-depth analysis should be done using various sources of data on vital statistics. 5. Concluding Remarks From this study, we can notice that temporary campaign and motivation programs are not sufficient to improve the quality of vital statistics. Strong intentions and continuous efforts of the government are needed for the improvement of the vital registration system. Furthermore, most of the data collected through the registration are not properly analyzed and utilized, partly due to the lack of appreciation among high-level governmental officials of the need for vital statistics. It is, therefore, requested that long-term improvement programs of vital statistics be implemented with policy priority and continuous efforts be given to this purpose as a long-term goal of development in Korea.

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Operative Challenges in Releasing Administrative Information and Records (행정정보 및 보존기록물 공개의 운영과제)

  • Lee, Won-Kyu
    • The Korean Journal of Archival Studies
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    • no.12
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    • pp.81-135
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    • 2005
  • The release of administrative information has been the challenge of our age following the maturation of democratic ideology in our society. However, differences of opinion and conflict still exist between the government and private sectors regarding the issue, and it seems that the technical and policy-related insufficiencies of information and record management that actually operate the release of information are the main causes. From the perspective of records management, records or information are variable in their nature, value, and influence during their life span. The most controversial issue is the records and information in the current stage of carrying out business activities. This is because the records and information pertaining to finished business are but evidence to ascertain the past, and have only a limited relationship to the ideal of the 'democratic participation' by citizens in activities of the public sector. The current information release policies are helpless against the 'absence of information,' or incomplete records, but such weakness can be supplemented by enforcing record management policies that make obligatory the recording of all details of business activities. In addition, it is understood that the installation of 'document offices("Jaryogwan")' that can manage each organization's information and records will be an important starting point to integrate the release, management, and preservation of information and records. Nevertheless, it seems that the concept of 'release' in information release policies refers not to free use by all citizens but is limited to the 'provision' of records according to public requests, and the concept of 'confidential' refers not to treating documents with total secrecy but varies according to the particulars of each situation, making the actual practice of information release difficult. To solve such problems, it is absolutely necessary to collect the opinions of various constituents associated with the recorded information in question, and to effectively mediate the collective opinions and the information release requests coming from applicants, to carry out the business more practically. Especially crucial is the management of the process by which the nature and influence of recorded information changes, so that information which has to be confidential at first may become available for inquiry and use over time through appropriate procedures. Such processes are also part of the duties that record management, which is in charge of the entire life span of documents, must perform. All created records will be captured within a record management system, and the record creation data thus collected will be used as a guide for inquiry and usage. With 'document offices(Jaryogwan)' and 'archives' controlling the entire life span of records, the release of information will become simpler and more widespread. It is undesirable to try to control only through information release policies those records the nature of which has changed because, unlike the ones still in the early stages of their life span and can directly influence business activities, their work has finished, and they have become historical records or evidences pointing to the truth of past events. Even in the past, when there existed no formal policy regarding the release of administrative information, the access and use of archival records were permitted. A more active and expanded approach must be taken regarding the 'usage' of archival records. If the key factor regarding 'release' lies in the provision of information, the key factor regarding 'usage' lies in the quality and level of the service provided. The full-scale usage of archival records must be preceded by the release of such records, and accordingly, a thorough analysis of the nature, content, and value of the records and their changes must be implemented to guarantee the release of information before their use is requested. That must become a central task of document offices and "Today's information" will soon become "yesterday's records," and the "reality" of today will become "history" of the past. The policies of information release and record management share information records as their common objective. As they have a mutual relationship that is supplementary and leads toward perfection, the two policies must both be differentiated and integrated with each another. It is hoped that the policies and business activities of record management will soon become normalized and reformed for effective and fair release of information.

A Study on The Iron Monument in The era of Joseon Dynasty (조선시대(朝鮮時代) 철비(鐵碑)의 조영(造營) 연구(硏究))

  • Hong, Dai Han
    • The Korean Journal of Archival Studies
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    • no.24
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    • pp.215-274
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    • 2010
  • Iron-making industries of the country, regardless of age has been the focus. This makes the iron production technology and production techniques that result in increased economic activity and because of the central charge. Therefore, the social development of ancient iron-making technology is based on phase-sensitive. Modern steel making up the monopoly of the country's target under the strict control of production, distribution was. It is essential to produce iron weapons was a threat is because you can keep the throne in the hands of the forces that can cause side effects when I went was to block. This study created a rail Cholbi(iron monument) and the regional distribution pattern of the production, construction background, looked on. Cholbi(iron monument) for the production and recording "the Annals of the Joseon Dynasty" often appear in history books and many academic interests, but was off target. Compared to a stone monument that was not generally as well as the Japanese colonial period and over the course of modernization destroyed, damaged a lot of cases the cause may be found in front. Cholbi(iron monument), except for the gravestones of the Joseon Dynasty monument erected in honor of virtue, as an example of content that dominated a packman business, founding of the school and confirmed that a few were built as a special purpose. Cholbi(iron monument) compared to the production technology or the cost of the monument's difficulty in financing follows. Therefore Cholbi(iron monument) the establishment of the Joseon Dynasty through the background of the economic situation and the local government can look. And iron technology began complaining about the object of history, economic conditions, with the change of season has been a change in people's consciousness tells you. Important data of ancient history as an epigraph that has been as important, the Middle Ages to modern times ranging from newly born to the time Cholbi(iron monument) in the development of the country's documentary subject to change should have been brought. Based on these discussions changes the identity of the hero monument and production inspector, review of production through the Joseon Dynasty period Cholbi (iron monument) contemplated the significance is reflected in production.

Military Activity and Combat in Hapcheon Area during the Imjin Invasion Period (임진왜란시기 합천지역의 의병 활동과 전투)

  • Kwak, Nak-hyun
    • (The)Study of the Eastern Classic
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    • no.70
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    • pp.257-301
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    • 2018
  • The purpose of the study is to examine righteous army activity and combat in Hapcheon during the Imjin invasion period. The resulting conclusions are as follows. First, Chung In-hong raised a righteous army in Hapcheon and Kim Myeon raised an army in Goryeong. Chung In-hong commanded the army and fought against Japanese army with a leadership of knowing the enemy and himself, and Kim Myeon commanded the army and fought against Japanese military with a leadership of harmony. Second, battles of Chung In-hong's righteous army are the first Mugye battle, the ambush battle in Sawon-dong, the Chogye Majin battle, the Aneon battle, and the third Seongju Castle battle. Battles of Kim Myeon's righteous army are the Yeongang battle, the Gaesanpo battle, the second Mugye battle, the Ucheok-hyeon battle, the Jirye battle, and the Sarangam battle. Battles that Chung In-hong and Kim Myeon united and fought are the first and second Seongju Castle battles. In Jeongyu Jaeran, Chung In-hong played a role of Jodosa who takes charge of provisions in the right area of Gyeongsang. In addition, Hapcheon was the access road and transport route where Japanese army entered Jeolla-do. Third, participation and role of Ming troops are part of restraint device against Japanese army with military tactics of ii chei(using foreigners to control foreigners) to remove Japanese army from Joseon and defend Yodong. After a victory of Li Rusong in Pyeongyang Castle in January, 1593(the 26th year of Seongjo), Ming troops pursued practical interest through peace talks rather than active battles. When there was practically Siege of Jinju, Yujeong troops of Ming entered with hand-to-hand martial arts of Sacheon soldiers in late June, 1593, but did not participate because they should wait for orders of Gyeongnyak Song Eung-chang and Admiral Li Rusong. Fourth, in the Imjin invasion period, Joseon suffered terrible damage such as ruin of the whole country by invasion of Japanese army and in need of aid of military rice from Ming troops, but righteous armies and the royal forces in each area cooperated so defeated Japanese army. It is understood through a case of Hapcheon in the right area of Gyeongsang. Especially, Joseon did not succumb to pressure of Ming troops that used full powers to two aspects such as settlement and battle with Japan during the war, and did not lose national confidence and pride by showing a fighting will to fight against Japanese army to the end with independence. Such a spiritual culture originated from homeland protection and loyalty to the king, and is national spirit of resistance that sublimates the united mind and spirit of community to protect a country against foreign invasion.

Aspects of Design and Construction in Entrance Space of the World Heritage Royal Tombs of the Joseon Dynasty (세계유산 조선왕릉 입구공간의 조성 양상)

  • So, Hyun-Su;Park, Hyun-Sook
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.41 no.3
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    • pp.47-58
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    • 2023
  • This study was conducted through reviewing Aspects of Design and Construction in Entrance Space of the World Heritage Royal Tombs of the Joseon Dynasty, which is equipped with parking lots, ticket offices, toilets, exhibition halls, information boards, and rest facilities for the convenience of visitors and the purpose of this study was to propose a direction for improvement. The results of the study are as follows: First, the reduced area of Royal Tombs of the Joseon Dynasty was unable to fully accommodate the ritual movement line, and as a result, the location of the entrance space in the current royal tomb was decided to accommodate minimal convenience functions. In the meantime, the entrance space of the royal tombs has been relocated or renovated in order to achieve its integrity as a World Heritage Site, rational arrangement of movement lines and spatial utility. Second, the size of the entrance space ranges from 1,000 square meters in Jeongneung in Seoul to 16,000 square meters in Hongyuneung in Namyangju, and the number of annual users varies greatly from 12,000 in Onneung in Yangju to 410,000 in Seonjeongneung in Seoul. Considering the conditions of the 16 royal tombs, the entrance space should be provided at an appropriate scale, reflecting the surrounding land use and accessibility that affect the influx of users, the size of the site, and the king's awareness and preferences. Third, the location of the parking lot, the presence or absence of an outer courtyard and an internal courtyard bordering the ticket and check offices, and the location of the Historical and Cultural Museum made it possible to know the aspects of entrance space of the Joseon Royal Tombs, where the spatial configuration is determined Fourth, according to the royal tombs, it was found that the entrance space should have essential parking, access control, information, and convenience functions, and that support, exhibition, passage, and recess functions should be optional. At this time, the management office and the Historical and Cultural Center are in charge of support and exhibition functions. The function of passage can be a strategy that provides a sense of entry and the function of recess which has been introduced in only four royal tombs requires an appropriate location and landscape access.

The change of designation and release of Hapcheon (Gyeongsangnam-do) Swan Sanctuary as Natural Monument (천연기념물 합천 백조도래지의 지정과 해제과정)

  • SIM Keunjeong
    • Korean Journal of Heritage: History & Science
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    • v.57 no.1
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    • pp.162-178
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    • 2024
  • Swans are representative migratory birds that spend winter in East Asia, and have long been considered rare birds. In particular, they were regarded as king of Japan. The process of designating a natural monument in Hapcheon Swan Sanctuary is an interesting story. In this study, the designation and release process of Hapcheon Swan Sancturay ((Bakgok-ji, Yongju-myeon 龍州面 朴谷池), (Jeongyang-ji, Daeyang-myeon 大陽面 正陽池), Gaho, Cheongdeok-myeon 淸德面 嘉湖)) Natural Monument, was examined. These places were designated as a natural monument on August 27, 1934, during the Japanese colonial period, and was lifted on August 14, 1973, after the Cultural Protection Act was enacted after liberation. From the beginning of the new year in 1929, the Japanese Government-General of Korea (朝鮮總督府) decided to capture swans alive to give to the king of Japan. An official of the Japanese Government-General of Korea (統監) decided to offer swans to the king during his New Year's greeting visit. The department in charge of capturing swans was the Gyeongsangnam-do Provincial Police Department, and the execution was the police station of each county (郡). The reason is believed to be that it is easy to forcibly mobilize, control, or urge people, and the capture activity had to be completed as soon as possible. A total of three swans were captured in Hapcheon-gun from January 12 to 14, 1929. At that time, various newspapers published related information. Based on these facts and experiences, it is estimated that the Hapcheon area was selected when designating a natural monument in 1934. Hapcheon Swan Sancturay, Natural Monument lost its function due to excessive human interference of various developments, illegal capture, and use of poison to catch swans. Their number has also significantly decreased. It was thus removed from the natural monument in 1973. One of the three swan sanctuaries (Gaho 嘉湖) has been completely reclaimed, one (Bakgok-ji 朴谷池) has almost no migratory birds due to the conversion of wetlands, and one (Jeongyang-ji 正陽池) has swans flying back. In the case of Jeongyangji (正陽池), It is an encouraging sign that many swans fly as the surrounding environment and growing conditions change. This phenomenon is interpreted to mean that nature and climate are recovering and healing.

Factors Affecting International Transfer Pricing of Multinational Enterprises in Korea (외국인투자기업의 국제이전가격 결정에 영향을 미치는 환경 및 기업요인)

  • Jun, Tae-Young;Byun, Yong-Hwan
    • 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.

Innovative approaches to the health problems of rural Korea (한국농촌보건(韓國農村保健)의 문제점(問題點)과 개선방안(改善方案))

  • Loh, In-Kyu
    • Journal of agricultural medicine and community health
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    • v.1 no.1
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    • pp.5-9
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    • 1976
  • The categories of national health problems may be mainly divided into health promotion, problems of diseases, and population-economic problems which are indirectly related to health. Of them, the problems of diseases will be exclusively dealt with this speech. Rurality and Disease Problems There are many differences between rural and urban areas. In general, indicators of rurality are small size of towns, dispersion of the population, remoteness from urban centers, inadequacy of public transportation, poor communication, inadequate sanitation, poor housing, poverty, little education lack of health personnels and facilities, and in-accessibility to health services. The influence of such conditions creates, directly or indirectly, many problems of diseases in the rural areas. Those art the occurrence of preventable diseases, deterioration and prolongation of illness due to loss of chance to get early treatment, decreased or prolonged labour force loss, unnecessary death, doubling of medical cost, and economic loss. Some Considerations of Innovative Approach The followings art some considerations of innovative approaches to the problems of diseases in the rural Korea. 1. It would be essential goal of the innovative approaches that the damage and economic loss due to diseases will be maintained to minimum level by minimizing the absolute amount of the diseases, and by moderating the fee for medical cares. The goal of the minimization of the disease amount may be achieved by preventive services and early treatment, and the goal of moderating the medical fee may be achieved by lowering the prime cost and by adjusting the medical fees to reasonable level. 2. Community health service or community medicine will be adopted as a innovative means to disease problems. In this case, a community is defined as an unit area where supply and utilization of primary service activities can be accomplished within a day. The essential nature o the community health service should be such activities as health promotion, preventive measures, medical care, and rehabilitation performing efficiently through the organized efforts of the residents in a community. Each service activity should cover all members of the residents in a community in its plan and performance. The cooperation of the community peoples in one of the essential elements for success of the service program, The motivations of their cooperative mood may be activated through several ways: when the participation of the residents in service program of especially the direct participation of organized cooperation of the area leaders art achieved through a means of health education: when the residents get actual experience of having received the benefit of good quality services; and when the health personnels being armed with an idealism that they art working in the areas to help health problems of the residents, maintain good human relationships with them. For the success of a community health service program, a personnel who is in charge of leadership and has an able, a sincere and a steady characters seems to be required in a community. The government should lead and support the community health service programs of the nation under the basis of results appeared in the demonstrative programs so as to be carried out the programs efficiently. Moss of the health problems may be treated properly in the community levels through suitable community health service programs but there might be some problems which art beyond their abilities to be dealt with. To solve such problems each community health service program should be under the referral systems which are connected with health centers, hospitals, and so forth. 3. An approach should be intensively groped to have a physician in each community. The shortage of physicians in rural areas is world-wide problem and so is the Korean situation. In the past the government has initiated a system of area-limited physician, coercion, and a small scale of scholarship program with unsatisfactory results. But there might be ways of achieving the goal by intervice, broadened, and continuous approaches. There will be several ways of approach to motivate the physicians to be settled in a rural community. They are, for examples, to expos the students to the community health service programs during training, to be run community health service programs by every health or medical schools and other main medical facilities, communication activities and advertisement, desire of community peoples to invite a physician, scholarship program, payment of satisfactory level, fulfilment of military obligation in case of a future draft, economic growth and development of rural communities, sufficiency of health and medical facilities, provision of proper medical care system, coercion, and so forth. And, hopefully, more useful reference data on the motivations may be available when a survey be conducted to the physicians who are presently engaging in the rural community levels. 4. In communities where the availability of a physician is difficult, a trial to use physician extenders, under certain conditions, may be considered. The reason is that it would be beneficial for the health of the residents to give them the remedies of primary medical care through the extenders rather than to leave their medical problems out of management. The followings are the conditions to be considered when the physician extenders are used: their positions will be prescribed as a temporary one instead of permanent one so as to allow easy replacement of the position with a physician applicant; the extender will be under periodic direction and supervision of a physician, and also referral channel will be provided: legal constraints will be placed upon the extenders primary care practice, and the physician extenders will used only under the public medical care system. 5. For the balanced health care delivery, a greater investment to the rural areas is needed to compensate weak points of a rurality. The characteristics of a rurality has been already mentioned. The objective of balanced service for rural communities to level up that of urban areas will be hard to achieve without greater efforts and supports. For example, rural communities need mobile powers more than urban areas, communication network is extremely necessary at health delivery facilities in rural areas as well as the need of urban areas, health and medical facilities in rural areas should be provided more substantially than those of urban areas to minimize, in a sense, the amount of patient consultation and request of laboratory specimens through referral system of which procedures are more troublesome in rural areas, and more intensive control measures against communicable diseases are needed in rural areas where greater numbers of cases are occurred under the poor sanitary conditions.

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