• Journal of the Korean Society of Costume
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• v.1
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• pp.119-129
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• 1977

It is significant for developing the future for us to know our present age. In order to preserve our Korean costume as a fola clothes retaining our distinguished independent characterisitics and to help design the tomorrow of our Korean costume playing a role as a racial to develop the world clothing culture, a survey was conducted to investigate modern people's conscious-ness and wearing practumes of Korean costume by questionaire and interviewing methods. The results of the survey were analyzed as follows: (1) At present, Korean costumes were purchased as customtailored(64.0%) and as ready-made(17.8%) and most of them were not made at individual homes. The laundry and ironing of them were carried out at laundry shops(68.8%). Considering our present economic, social and cultural aspects, sowing, laundryand ironing will not be carried out at homes again in the future and ready made costumes seen to be produced in a large scale in the future. Garment makers and laundry shop operators should be trained how to make our Korean costumes retain our traditional beauty in the course of their production and laundry and the makers of ready-made costumes must make research how to efficiently produce ideal ready-made costumes by adopting the synchro system in their wrk odisivion. (2) The age group wearing Korean costumes most frequently was the aged people over 60 (their wearing rate; 45%-50%) and the group wearing them most frequently next io the aged people over 60, was housewives(their wearing rate; 15%-20%). Excludign aged people and housewives, other respondentsdid not wear Korean costumes very frequently. Men's wearing rate was lower their wearing rate was the younger their ages were and the less their monthly incomes were. Korean costumes were used for holiday and festival(60%), wedding and funeral ceremonies (52%), visiting and working(22%), casual wear(12.8%) and home wear(9.2%). The use of Korean costumes as casual and home wears, was lower than the use for holday, festival, visiting and working, Under our present circumstances in which our Korean people use both Western style clothes and Korean costumer, our Korean costume has lostits position as a basic and necessary requiement in Korean people's daily life and become a ceremonical and fancy costume. It is natural that the times and life change everything in our daily life. Our costume has to be made as good ceremonial and fancy clothes satisfying modern sensibility according to its new role. In order for us to get close with our clothes, a keen study must be carried out to cleat the color, material, style, function and harmony of the Korean costume matching the of the times. (3) The 47.8% of the respondents answered that they were proud of our Korean costume as our folk clothes, 47.6% replied that thought them just common and 1.1% responded that they were ashamed of it. Most of them were affirmative in feeling pride with our Korean costume. (4) Considering the functional aspect of Korean costumes, their strong points were symetric beauty, rhythmical beauty, unity feeling, harmonical beauty and detailed decorations. Their common shortcomings were lack of individuality and inadequateness for active life. The shortcomings of woman costumes were suppressing breast, making resperation difficult and in adequnteness in summer time. The main reason not to wear our Korean costumes, was due to the fact that they are incomvenient for active life. As a measure to eliminate such shortcomings, 1) the suspension system of skirt to remove the suppression of breast should be generally adopted. 2) they should be simplified in their structure to make them convenient for active life and adepuate in wearing them in hot weather in an extent to which the traditional beauty of the costume may not be lostand 3) a new technique must be explored for showing individuality by wearing method and new arrangment of colors and decorations. (5) The reasons desiring to wear Korean costumes were classifide as follows: A. Korean costumes are our traditional clothes(43.4%). B. Korean costumes are noble and beautiful(26.8%). C. They are accustomed to wear Korean costumes by habit(19.5%). D. Korean costumes are necessary for attending ceremoneis(9.5%). E. Miscellaneous reasons(0.8%). Classifying these reasons into age groups, the high age group over 40 wore them because they were easy to wear by habit and the low age group of 10-30 never thought that they were east to wear by habit. Considering that even those who were accustomed to wear Korean costumes showed a low wearing rate and that the young generation were accustomed to wear Western style clothes rather than Korean costumes, the wearing rate of Korean costumes will be reduced in the future if such trend continues. It is urgent for us to make our best efforts in order to enhance the interest of young generation in Korean costumes and not to make them lose the strong points of Korean costume in the future. (6) Conicering the plan of the respondents on what kind of clothes they were going to wear in the future, among the age group over 50, those who wanted to wear only Korean costumes were 24.8%(men) and 35.1%(women), those who wanted to wear 49.7%(men) and 47.4(women), those who wanted to wear chiefly Western style clothes were 20.7% (men) and 14.4%(women) and those who wanted to wear only Western style clothes, were 2.4% (men) and 2.1%(women). This shows that the general tendency to wear only or chiefly Korean costumes is more prevalent than that to wear only Western style. Among the age group under 50, the tendency to wear Western style clothes was conspicuous and most of the respondent answered that they would wear chiefly Western style clothes and Korean costumes occasionally. Only 5.4% of the respondent answered that they would wear only Western style clothes and this shows that meny respondents still wonted to wear Korean costumes. Those who wanted their descendants to wear what they desire, were 50.1%(men) and 68.8% (women) and those who wanted their descendants to wear Koran costumes occasionally, were 85.8%(men) and 86.3%(women). This shows that most of respondents wanted their descendants to wear Korean costumes. In order to realize, it is necessory for us to make ourdescendants recognize the preciousness of our traditional culture and modify our Korean costumes according to their taste so that they may like wearing them.

• Korean Journal of Heritage: History & Science
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• v.55 no.3
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• pp.74-100
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• 2022

The purpose of this study was to investigate the characteristics of Chinese seowons and to obtain data based on the characteristics of waterscapes unique to Korean seowons. The conclusion of this study from the results of investigation and analysis of the location, water system, and design characteristics of 10 representative traditional seowons in China including Yuelu Seowon(嶽麓書院) conducted based on literature research and field observation is as follows. The water system of Chinese seowons is dualized into an inner and an outer water system, and in general, two and a maximum of three water bodies are superimposed on the outside. The locations of seowons are classified into five types: Four double-sided round water type sites, three converted face water type sites, one three-sided round water type site, a four-sided round water type, and a waterproofing type(依山傍水型). Therefore, compared to the typical Korean seowon facing water in the front and a mountain in the back(背山面水型), the Chinese seowons showed a highly hydrophilic property. The water shapes of the external water system were meandering(46.0%), mooring(36.0%), and broad and irregular(9.0%). In addition, water conception(水態) were streams(31.8%), rivers(27.3%), springs(13.6%), falls(9.1%), lakes(4.5%) and ponds(4.5%), in that order. As for waterscapes of the water system inside the seowon, there were seven in Akrok Seowon and four in Mansong Seowon, indicating a comparatively higher number of waterscapes. Since the 27 detailed waterscapes in 10 seowons that were the subject of the study were classified into six types including ponds and half-moon ponds, they appeared to be more diverse than the Korean seowon. It is noteworthy that in the interior waterscape of the traditional Chinese seowon, the ritualistic order, where at least one half-moon pond or square pond(方池) was arranged, is well displayed. In particular, the half-moon pond(伴池), which is difficult to find in Korean seowon, was found to be a representative waterscape element, accounting for 42.8%. If the square pond of Nanxi Seowon based on Zhu Xi's poem 「Gwanseoyugam(觀書有感)」 is also treated as a square-shaped half-moon pond, the proportion of half-moon ponds in the waterscape will be as high as 50%. The pond shapes consisted of 28% square, 24% each for free curve and round shape, 20% for semi-moon shape, and 3.8% for mountain stream type. This seems to differ greatly from the square-shaped Korean seowon. On the other hand, there were a total of 10 types of structures related to the waterscape inside the Chinese seowon: 11(26.8%) pavilion and bridge sites, five gate room sites(牌坊: 16.5%), four gate and tower sites(樓, 1.4%), two Jae sites(齋, 6.2%), and one site each(3.1%) of Heon(軒), Sa(祠), Dae(臺), and Gak(閣). In particular, the pavilions inside seowon were classified into three types: landscape pavilion(景觀亭 27.2%), tombstone pavilion(碑亭, 18.2%), and banquet pavilion(宴集亭, 54.5%). In general, it was confirmed that the half-moon pond with a pedestal bridge, and the pavilion were the major components with a high degree of connection that dominate the waterscape inside the Chinese seowon.

• 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.