• Journal of Christian Education in Korea
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• v.64
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• pp.51-79
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• 2020

This study was conducted to pursue Christian education with the socially underprivileged in the era of the Corona-19 pandemic. Corona-19 is a disaster which is caused, destroyed and exploited by human being. At the time of the indiscriminately spreading global pendemic, we must work together to overcome our selfish self-centeredness and make an attempt for everyone in need. It is a study on how humans can help each other survive in the era of Corona-19 and its post-corona. The problem is that there is too much discrimination between the state, race, and economic capacity, and in the end, the extreme discrimination of capitalism is appeared in society and across the country. There is no significant difference in the confirmation rate when Corona-19 infiltrates, but there is a big difference between those with and less in mortality. As a result, today's reality is that people who have a hard time living because they have less usually are far more vulnerable to blocking and defeating virus attacks. Unfortunately, this is the current situation. From the standpoint of a large discourse, attention is paid to climate change and ecological environment, and as a micro discourse, a number of societies who live with tremendous discrimination according to the gap between the rich and the poor (it is gender, race, disabled, nationality) that exist in almost all countries on the planet. We need attention to the weak. To this end, discourses on vaccine inequality, discourses on the needs of the disabled, discourses on different racial damages, discourses on polarization and dystopia, and discourses on educational inequality were treated as the reality faced by the socially underprivileged in the Corona 19 pandemic. To explore Christian education with the socially underprivileged, to explore ways of sharing, giving, and solidarity for win-win, discourse on inter-dependence and mutual responsibility of mankind, direct counter-measures for the socially underprivileged, and critical literacy education. He proposed a discourse on Korea, a discourse on Homo sapiens, which must return to being a part of creation, and finally a theology of friendship with the weak. Christian education based on Bible words must go forward in the era of the Corona 19 pandemic, hungry, naked, nowhere to go, sick, but dying because of being unable to get a remedy. He emphasized the need to establish a caring theology of friendship and pursue a life in which thought and practice harmonize. Thus, the paper proposed the spirit of Christian education not only doing something for the socially weak, but with the socially weak in the daily life.

• (The)Study of the Eastern Classic
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• no.37
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• pp.63-91
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• 2009

This study presents an investigation into the Sahyang process and activities of the individuals whose Sahyang(receiving Gwanhyang from the king) was confirmed in the Shilrok documents of early Chosun among naturalized citizens(Hyanghwains). In early Chosun, there were four Chinese(Oh Jin, Lee Min-do, Dang Seong, and Mae Woo) in the Sahyang cases with more of those cases found among Hoigol-in(Seol Jang-soo, an Uighur) and Oioa-guk nationality(Lee Hyeon) from the countries bordering on Western China and two Japanese(Pyeong Sun and Pi Sang-ui). They were naturalized from the reign of King Chungryeol of Goryeo to the first year of King Jeongjong's reign of Chosun. They were diverse to include the great grandfather, grandfather, and father of the individual that received Gwanhyang and himself. There were one case of Sahyang during the reign of King Taejo, four during the reign of King Taejong, one during the reign of King Sejong, and three during the reign of King Sejo. The Gwanhyang they received was wide spread across the nation including Gyerim, Imju, Haeju, Sangju, Milyang, Chungju, Changwon, Dongrae, and Taean. It's very likely that the place of Sahyang was Cheohyang. Many of those who received Gwanhyang were translators and achieved great feats in Chosun's diplomacy with Ming Dynasty and Japan. There were also those who worked in medicine, art of divination, and articles of a criminal code. Seol Jang-su, who passed the state exam of Chosun, was in charge of Jigonggeo, and Lee Min-do and Dang Seong made a contribution to the establishment of Chosun and became big or small meritorious retainers at the founding of Chosun. It's all thanks to those performances that they had the honor of Sahyang of receiving Gwanhyang. Although they were the Gwanhyang with the honor of Sahyang, there is no confirmation of the descendents of the Lee family of Imju, the Pyeong family of Changwon, and the Pi family of Dongrae. While the descendents of the naturalized Chinese still remain in the nation, those of naturalized Japanese ceased to exist, which must be closely related to Chosun's perceptions of other nations those days.

• The Journal of the Convergence on Culture Technology
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• v.8 no.5
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• pp.271-278
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• 2022

This study attempted to prepare basic data for international students with Vietnamese nationality in Korea to identify positive psychological capital, social support, social presence, and quality of life and to prepare support measures to improve their quality of life. Data collection is from May 1, 2021 to June 30, 2021, and was conducted through an online survey for anonymity and convenience. For data analysis, the IBM SPSS/25 statistical program was used, and the significance level for the results was measured as .05, and the reliability of each measurement tool was calculated. The results of this study are summarized as follows. First, the age of the subjects was '24 years old-27 years old', and women accounted for the majority. In the fourth grade, the fourth grade was the most, with "outgoing" personality, "sometimes" experiences of interpersonal conflict, "more than four years and less than five years" in the period of residence in Korea, and the level of Korean proficiency was "grade three." Second, the average quality of life of Vietnamese international students was 3.52 points (out of 5 points), positive psychological capital was 3.98 points (out of 6 points), social support was 2.96 points (out of 4 points), and social presence was 3.59 points (out of 5 points). Third, in the case of the quality of life of Vietnamese international students, there was a significant difference according to their personality, and as a result of post-verification, the quality of life of the 'extroverted' group was higher than the 'mixed' group. There was a significant difference according to interpersonal conflict), and as a result of post-examination, the "no conflict" group had a higher quality of life than the "conflict frequent" group. Fourth, the factors that most affected the subject's quality of life were social support, positive psychological capital, and personality (extroverted). The explanatory power of the model was 33.2%.

• Journal of the Korean Society of Food Science and Nutrition
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• v.42 no.2
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• pp.286-305
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• 2013

The purpose of this study was to investigate the recognition and satisfaction with the menu quality of food services in an immigration detention center. The survey was conducted from January 22, 2010 to April 22, 2010 by questionnaires. A survey with 265 respondents was conducted and data analyzed by the SAS Program. In analyzing leftovers, the most common was kimchi (37.61%), followed by breads (21.52%), and beans/bean curd (17.99%). The common cause for leftover were undesirable taste (31.84%), sickness or a lack of desire for eating (19.85%). In terms of cooking methods, stir-frying, broiling, and frying were highly preferred to steaming, boiling, and salting. In the analysis of preferences in the taste and satisfaction of food service, there were significant differences in hot, sour, bitter, and light tastes (p<0.05, p<0.01, p<0.001). Satisfaction was low with hot and light tastes, whereas sour and the bitter tastes showed a high degree of satisfaction. In the opinions for quality improvement, most immigrants wanted a tastier food supply (58.69%), a diverse food supply (40.54%), and clean utensils (36.68%). In the analysis of the gap between importance and performance, food taste, variety, and sanitation were recognized as poorly performed, causing major dissatisfaction with the food. The overall satisfaction score was 'average' (3 points out of 5 points) with 3.26 points. The satisfaction score showed insignificant difference depending on religions and duration of stay in Korea, but showed significant differences depending on nationality (p<0.001).

• The Korean Journal of Air & Space Law and Policy
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• v.24 no.1
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• pp.59-89
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• 2009

The objectives of the 1963 Tokyo Convention cover a variety of subjects, with the intention of providing safety in aircraft, protection of life and property on board, and promoting the security of civil aviation. These objectives will be treated as follows: first, the unification of rules on jurisdiction; second, the question of filling the gap in jurisdiction; third, the scheme of maintaining law and order on board aircraft; fourth, the protection of persons acting in accordance with the Convention; fifth, the protection of the interests of disembarked persons; sixth, the question of hijacking of aircraft; and finally some general remarks on the objectives of the Convention. The Tokyo Convention mainly deals with general crimes such as murder, violence, robbery on board aircraft rather than aviation terrorism. The Article 11 of the Convention deals with hijacking in a simple way. As far as aviation terrorism is concerned 1970 Hague Convention and 1971 Montreal Convention cover the hijacking and sabotage respectively. The Problem of national jurisdiction over the offence and the offender was as tangled at the Hague and Montreal Convention, as under the Tokyo Convention. Under the Tokyo Convention the prime base of jurisdiction is the law of the flag (Article 3), but concurrent jurisdiction is also allowed on grounds of: territorial principle, active nationality and passive personality principle, security of the state, breach of flight rules, and exercise of jurisdiction necessary for the performance of obligations under multilateral agreements (Article 4). No Criminal jurisdiction exercised in accordance with national law is excluded [Article 3(2)]. However, Article 4 of the Hague Convention(hereafter Hague Article 4) and Article 5 of the Montreal Convention(hereafter Montreal Article 5), dealing with jurisdiction have moved a step further, inasmuch as the opening part of both paragraphs 1 and 2 of the Hague Article 4 and the Montreal Article 5 impose an obligation on all contracting states to take measures to establish jurisdiction over the offence (i.e., to ensure that their law is such that their courts will have jurisdiction to try offender in all the circumstances covered by Hague Article 4 and Montreal Article 5). The state of registration and the state where the aircraft lands with the hijacker still on board will have the most interest, and would be in the best position to prosecute him; the paragraphs 1(a) and (b) of the Hague Article 4 and paragraphs 1(b) and (c) of the Montreal Article 5 deal with it, respectively. However, paragraph 1(b) of the Hague Article 4 and paragraph 1(c) of the Montreal Article 5 do not specify if the aircraft is still under the control of the hijacker or if the hijacker has been overpowered by the aircraft commander, or if the offence has at all occurred in the airspace of the state of landing. The language of the paragraph would probably cover all these cases. The weaknesses of Hague Article 4 and Montreal Article 5 are however, patent. The Jurisdictions of the state of registration, the state of landing, the state of the lessee and the state where the offender is present, are concurrent. No priorities have been fixed despite a proposal to this effect in the Legal Committee and the Diplomatic Conference, and despite the fact that it was pointed out that the difficulty in accepting the Tokyo Convention has been the question of multiple jurisdiction, for the reason that it would be too difficult to determine the priorities. Disputes over the exercise of jurisdiction can be endemic, more so when Article 8(4) of the Hague Convention and the Montreal Convention give every state mentioned in Hague Article 4(1) and Montreal Article 5(1) the right to seek extradition of the offender. A solution to the problem should not have been given up only because it was difficult. Hague Article 4(3) and Montreal Article 5(3) provide that they do not exclude any criminal jurisdiction exercised in accordance with national law. Thus the provisions of the two Conventions create additional obligations on the state, and do not exclude those already existing under national laws. Although the two Conventions do not require a state to establish jurisdiction over, for example, hijacking or sabotage committed by its own nationals in a foreign aircraft anywhere in the world, they do not preclude any contracting state from doing so. However, it has be noted that any jurisdiction established merely under the national law would not make the offence an extraditable one under Article 8 of the Hague and Montreal Convention. As far as international aviation terrorism is concerned 1988 Montreal Protocol and 1991 Convention on Marking of Plastic Explosives for the Purpose of Detention are added. The former deals with airport terrorism and the latter plastic explosives. Compared to the other International Terrorism Conventions, the International Aviation Terrorism Conventions do not have clauses of the passive personality principle. If the International Aviation Terrorism Conventions need to be revised in the future, those clauses containing the passive personality principle have to be inserted for the suppression of the international aviation terrorism more effectively. Article 3 of the 1973 Convention on the Prevention and Punishment of Crimes Against Internationally Protected Persons, Including Diplomatic Agents, Article 5 of the 1979 International Convention against the Taking of Hostages and Article 6 of the 1988 Convention for the Suppression of Unlawful Acts Against the Safety of Maritime Navigation would be models that the revised International Aviation Terrorism Conventions could follow in the future.

• 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.