• Korean Journal of Heritage: History & Science
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• v.56 no.2
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• pp.264-279
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• 2023

The 50th anniversary of the UNESCO World Heritage Convention was in 2022. In order to reflect on the present and future of the meaning of World Heritage, this paper examines the development and changes of the UNESCO World Heritage system. After promulgating the convention in 1972, the UNESCO World Heritage system prioritized the protection of heritage sites in the world that were at risk due to armed conflicts and natural disasters to bequeath heritage to the next generation. In addition, the UNESCO World Heritage's emphasis on Outstanding Universal Value represents the particular culture of human beings formed during a certain period of time, and acts as a significant source of soft power in public diplomacy. The UNESCO World Heritage might be perceived as a shared heritage that has not only become a channel to understand various national values, but also an effective medium to convey one of UNESCO's main principles, that is, peacebuilding. However, the UNESCO World Heritage is now at the center of conflicts of heritage interpretation between many stakeholders related to invisible wars, such as cultural wars, memory wars, and history wars as the social, political, and cultural contexts concerning World Heritage have dramatically shifted with the passing of time. Paying attention to such changing contexts, this paper seeks to understand the main developments in UNESCO World Heritage's discourse concerning changes to the World Heritage Operation Guidelines and heritage experts' meetings by dividing its 50-year history into five phases. Next, this paper analyzes the main shifts in keywords related to UNESCO World Heritage through UNESDOC, which is a platform on which all UNESCO publications are available. Finally, this paper discusses three main changes of UNESCO World Heritage: 1) changes in focus in World Heritage inscriptions, 2) changes in perception of World Heritage protection, and 3) changes of view on the role of the stakeholders in World Heritage. It suggests new emerging issues regarding heritage interpretation and ethics, climate change, and human rights.

• 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 the Korean Institute of Landscape Architecture
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• v.37 no.4
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• pp.32-41
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• 2009

Places such as famous urban sights and foreign settlements have recently been created in Korea, which reflects the increase in social and cultural exchanges and the number of place-making and landscape-planning projects. Understanding place identity is required in environmental design and planning. This paper examined the components of the identity of place through comparison of perceptions of "placeness" between residents and visitors of Seo-Rae Village, Seoul, Korea. More than 40% of French nationals in Korea reside in the village, which many Koreans visit as an urban sightseeing place. Twenty-five French inhabitants and forty-one Korean visitors were surveyed. Insideness of Seo-Rae Village was formed by limited activities and needs of the residents, primarily children's education and food purchases. Residents mentioned that the physical environment, especially buildings, lacked theauthenticity of French style. The symbolic meaning of the French village influenced the visitors' activities. The authenticity of French style, however, did not affect the perception of visitors and outsideness of the place. Visitors' activities and cognitive meanings of the place were formed mainly by the commercial environment established by Korean investments. Commercialization of the place and related activities played an important role in establishing insideness of the place. The village shows the phenomenon of the reversal of insideness and outsideness. The "placeness" of Seo-Rae village has been shaped by visitors' tastes rather than the true experience of insideness. Mass identity formed by mass media using French characteristics influenced this phenomenon. Insideness formed by inhabitants appeared to be a pseudo-place, which was created by the French tastes of visitors and lacked French authenticity. Seo-Rae Villagerepresents a superficial cloak.

• Korean Security Journal
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• no.7
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• pp.95-124
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• 2004

It can be said that 'the September 11th Terrorist Attacks' in 2001 were not only the indiscriminate attacks on innocent people but also the whole - political, economical and military - attacks on human life. Also, 'the September 11th Terrorist Attacks' can be regarded as the significant events in the history of world, which were on the peak of the super-terrorism or new-terrorism that had emerged from the 1980s. However, if one would have analysed the developments of terrorism from the 1970s, they could have been foreknown without difficulty. The finding from this study can be summarized as the followings, First, in spite that the USA responsive system against terrorism had been assessed as perfect before 'the September 11th Terrorist Attacks', the fragilities were found in the aspects of the response on the new-terrorism or super-terrorism. The previous responsive system before 'the September 11th Terrorist Attacks' had the following defects as the followings: (1) it was impossible to establish the integrated strategy, because the organizations related to the response against terrorism had not integrated; (2) there were some weakness to collect and diffuse the informations related to terrorism; (3) the security system for the domestic airline service in USA and the responsive system of air defense against terrors on aircraft were very fragile. For these reasons, USA government established the 'Department of Homeland Security' of which the President is the head so that the many organizations related to terrorism were integrated into a single management system. And, it legislated a new act to protect security from terrors, which legalized of the wiretapping in spite of the risk of encroachment upon personal rights, increased the jail terms upon terrorists, froze the bank related to terrorist organization, and could censor e-mails. Second, it seem that Korean responsive system against terrors more fragile than that of USA. One of the reasons is that people have some perception that Korea is a safe zone from terrors, because there were little attacks from international terrorists in Korea. This can be found from the fact that the legal arrangement against terrorism is only the President's instruction No. 47. Under this responsive system against terrorism dependent on only the President's instruction, it is expected that there would be a poor response against terrors due to the lack of unified and integrated responsive agency as like the case of USA before 'the September 11th Terrorist Attacks'. And, where there is no legal countermeasure, it is impossible to expect the binding force on the outside of administrative agencies and the performances to prevent and hinder the terrorist actions can not but be limited. That is to say, the current responsive system can not counteract effectively against the new-terrorism and super-terrorism. Third, although there were some changes in Korean government's policies against terrorism. there still are problems. One of the most important problems is that the new responsive system against terrorism in Korea, different from that of USA, is not a permanent agency but a meeting body that is organized by a commission. This commission is controled by the Prime Minister and the substantial tasks are under the National Intelligence Service. Under this configuration, there can be the lack of strong leadership and control. Additionally, because there is no statute to response against terrorism, it is impossible to prevent and counteract effectively against terrorism. The above summarized suggests that, because the contemporary super-terrorism or new-terrorism makes numerous casualties of unspecified persons and enormous nationwide damages, the thorough prevention against terrorism is the most important challenge, and that the full range of legal and institutional arrangements for the ex post counteraction should be established. In order to do so, it is necessary for the government to make legal and institutional arrangements such as the permanent agency for protection from terrorism in which the related departments cooperates with together and the development of efficient anti-terror programs, and to show its willingness and ability that it can counteract upon any type of domestic and foreign terrorism so that obtain the active supports and confidence from citizens.

• Korean Security Journal
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• no.60
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• pp.33-61
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• 2019

It is quite difficult to actually prove the effectiveness of so-called target-hardening, one of the various strategies used to reduce crime, one of the serious problems in society recently. In particular, three to five minutes is often used as golden time for intruders to give up or stop, which is based on foreign and some indirect research cases in Korea, but there were no studies that more directly identified the average break-in operation time or the abandonment time based on the elapsed time when the shield hardware resists intruders. This study was the first of its kind in Korea to investigate and verify samples of 90 inmates of break-in burglars who were imprisoned in August 2018 by profiling the average criminal experience, education level, age, height and weight of typical Korean professional break-in thieves, and specific criminal methods, average break-in operation time, and the criteria for giving up if not breached. According to the analysis results, in the survey on the number of pre-invasion theft crimes by intruders, many of the respondents who participated in the survey were criminals of professional invasions, and by their physical characteristics, there was not much difference from ordinary adult men. Residential facilities were the highest in the world, followed by commercial and educational facilities. According to the survey on the types of facilities that committed intrusion into residential facilities, it was not safe to say that single-family housing accounted for the largest portion of single-family housing, multi-family housing, apartment high-rise (more than three stories), and apartment low-rise (more than one to three stories) among residential facilities, and that the ratio of apartment high-rise was higher than expected. Based on the average time required to break into a place for an intrusion crime, it is assumed that the psychological time worked in a place where the break-in was difficult, since the break-in was not performed while measuring the time of the break-in operation. In the case of time to give up a crime, more than half of the respondents said they would give up the crime even in less than four minutes, suggesting that a significant number of intrusive crimes can be prevented even if the facility has four minutes of intrusion resistance. This proves that most intruders will give up the break-in if the break-in resistance performance of the security facility is exercised for more than five minutes.

• Journal of dental hygiene science
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• v.7 no.3
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• pp.113-119
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• 2007

This study attempts to find factors contributing to the use pattern of prosthetics by investigating the current condition of prosthetics for the aged of over 65 years old by place of practice. Among those of over 65 years old who live in Gangnam-gu, Seocho-gu, Seongbuk-gu, and Gwanak-gu of Seoul and use the apartment senior's center, those having prosthetics were selected as subjects of this study, and this study was conducted in forms of interview and record. Findings of this study are summarized as follows: First, in regard of the state of prosthetics and relevant symptoms in the mouth according to the place of prosthetics practice, there was significant difference in the questions except the medical benefit of prosthetics between unlicensed facilities and dental clinics and hospitals. Second, regarding difference in satisfaction according to the place of prosthetics practice, dental clinics and hospitals showed a higher level of aesthetic satisfaction than unlicensed facilities. For difference in satisfaction at pronunciation, chewing, pain, a sense of foreign body, and holding power, dental clinics and hospitals showed a higher level than unlicensed facilities, Third, after factor analysis on the perception factors of unlicensed treatment and dental treatment, unlicensed facilities showed the highest level of reliability, and then convenience, word of mouth, and modernity in order. Dental clinics and hospitals also showed the highest level of reliability, however, and then convenience, modernity, and word of mouth in order. Fourth, as a consequence of analyzing the factors to influence the use pattern of prosthetics, regarding residential pattern, there were higher possibilities to use dental clinics and hospitals when the subjects lived together with their children and in Gangnam, and the more were the number of pyeong for the residence, pocket money, medical expense, and property in their name, compared to unlicensed facilities. In conclusion, economic factors appear to be the most important factors in selecting facilities for denture prosthodontics. Therefore, it is important to ensure the denture prosthodontics for the elderly are reimbursable so that they can enjoy a healthier life.

• Journal of the Korean Institute of Landscape Architecture
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• v.39 no.2
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• pp.40-51
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• 2011

Recently, the public's interest in quality of life and good design has increased, and the opportunities for their participation in space planning and the design process are expanding. However, the public still lacks understanding of the role(and importance) of space and environment and is not experienced in expressing their opinion on improving the urban environment. At this point, 'Built Environment Education for Kids' will be the key to understanding space and environment as future citizens and to developing the ability of problem-solving and expressing their opinions. This study aims to change the awareness of the public as well as experts, and to make a better urban space through comparison and analysis of domestic and foreign 'Built Environment Education.' In 27 countries around the world(more than 110 institutions), 'Built Environment Education' from childhood is being implemented. Such movements aim to make people participate in the space design and decision-making process by understanding a fundamental element of the built environment and space perception. In this study, the United States, Britain, Finland, Japan and South Korea's 'Built Environment Education' are discussed Above all, the definition, range and target of 'Built Environment Education' are discussed For each case, the purpose and effect, laws and educational processes, systems and roles, and examples of programs are analyzed. Through reviewing each attribute and their implications, a conclusion is drawn on the aspects we have to consider in laying the foundation for implementing the 'Built Environment Education' in Korea, such as consideration of the locality, organizing systematic networks and composing a pool of experts, building proper institutions, and establishing the role of the government. This case study of 'Built Environment Education' can help increase the awareness of the public and build their strength in establishing a better future space. Through the analysis of the purpose, laws, systems, and contents, this case study is expected to provide and build the foundation for an educational system and develop an appropriate program that best suits our society.

• Journal of Korean society of Dental Hygiene
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• v.5 no.2
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• pp.201-218
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• 2005

The purpose of this study was to examine how dentists perceived dental coordinators including their education, hiring criteria, working condition and job. It's basically attempted to help define the job and role of 5 and to suggest how they should be nurtured. The subjects in this study were dentists at dental hospitals and clinics where dental coordinators were employed among approximately 200 dental institutions in Seoul, Cyeonggi province and Incheon. After a survey was conducted in June 2005, answer sheets from 99 respondents were analyzed. The findings of the study were as follows: 1. Regarding education for dental coordinators, 99.9% of the dentists investigated felt the need for separate education programs for dental coordinators, 42.4% knew what would-be dental coordinators learned about, and 81.8% considered it necessary for them to take intermediate or higher courses. An organization affiliated with the Korea Dental Hygienists Association was viewed as the best institute to educate dental coordinators, and educational institutes that included a department of dental hygiene was looked upon as the second best one. 68.7% believed that dental coordinators should take an official examination to test their qualifications, and concerning educational subsidy, the largest group of the dentists thought that a certain amount of subsidy should be provided. 2. As for coordinator hiring, the top priority was the impression(look) of applicants(55%), followed by adjustability to existing employees(24.5%) and professional competency(17.3%). As to the route of hiring, 41.4 percent, the largest group, reeducated some of existing employees, and dental hygienists were regarded as the best personnels to serve as a coordinator. Concerning job performance, they put the most emphasis on interpersonal relationship, which was followed by executive ability, impression and career, 58.6% the largest group, believed that dental coordinators should have a three-year or higher career to work at a dental institute. 3. As to working conditions, 75.7%, the largest group, paid dental coordinators based on their job performance, and 23.2%, the second largest group, had their pay equal to that of dental hygienists, 88.9% allowed them to determine their own retirement age. 4. In regard to their perception of dental coordinators, the largest number of the dentists considered it necessary for them to keep receiving education(4.29), and the second largest group felt that they served to enhance the image of dental institutes(4.18). The third largest group thought that they contributed to letting patients more satisfied with the quality of dental services. But they tended not to agree that their turnover rate was low(3.04), and they didn't find them to receive appropriate education, either(3.10). 5. The current major job of coordinators associated with customer services was handling appointments with customers(91.9%), treating unsatisfied customers(85.9%), and controling waiting time(84.8%). Regarding self-management, coordinators directed their energy into having good manners(89.9%), acquiring fundamental dental knowledge(84.8%), and learning how to treat customers(83.8%). Concerning hospital affairs handling, they were most responsible for information desk(87.9%), which was followed by receiving(86.9%). As a result of investigating what type of job the dentists hoped dental coordinators to fulfill in consideration of their career, their age and type of investment, the dentists wanted them the most to speak a foreign language, which belonged to the field of self-management.

• Journal of the Korean Institute of Landscape Architecture
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• v.50 no.5
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• pp.30-39
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• 2022

This study aimed to evaluate the awareness of conservation areas and green resources and analyze their characteristics by utilizing accumulated blog data created for specific places and objects. Among all the conservation areas and resources located in the Seoul metropolitan area, places that can be evaluated were classified, and sites were evaluated by dividing them into ten categories based on the number of blog posts written. As a result of the study, the users' awareness of forests was the highest, and the awareness of conservation areas and green resources was higher in urban areas than suburban areas. The result shows that the conservation areas and green resources located around the metropolitan area serve as natural tourist destinations while being the object of conservation for users. In addition, these results are in the same vein as the research results in domestic and foreign studies on the importance of ecosystem services in urban areas. Unlike existing research methods, this study is meaningful in that it identified the level of user awareness through social media analysis and applied it to evaluating conservation areas and green resources. It can be used as basic data to prepare a management plan considering public interest and awareness or to establish a development plan to increase awareness. In addition, the cumulative amount of blog content used in the study is meaningful in that it can identify and monitor users' interest in the space. However, it was not possible to examine the contents of each blog in detail because it was evaluated based on the amount of social media content. In addition, in the case of conservation areas and green resources, it is necessary to review and supplement the evaluation contents by adding keyword analysis and content analysis for the site to be evaluated as content other than the pure viewpoint of users may be mixed with development issues.