• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.11 no.6
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• pp.175-183
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• 2016

The government set up "national happiness, the hope of a new era of national vision under' job center of the creative economy" to achieve by national goals in the first and figure achieved through the establishment of new growth engines of the youth unemployment problem solve and national level there are a number of business start-up support. September 8, 2015 announced the Government's look at the '2016 Year of the budget, the government for new growth engines greatly promoted the venture entrepreneurship ecosystem revitalization and research and development (R & D) the business for enhanced performance in 2017. According to the direction of this study is to evaluate the current creative economy business incubator at the comparison whether the correct orientation mainly entrepreneurs, entrepreneurs preliminary recognition of student entrepreneurship ecosystem. Entrepreneurs 113 people in that way, 71 people pre-entrepreneurs, students 60, workers were founding agencies conducted an online survey of 47 people, 16 people Investors, 50 public and 11 additional persons including a total of 368 people. This study is in line with the orientation of these entrepreneurs to create economic status and recognition of the Republic of Korea entrepreneurship ecosystem, pre- entrepreneurs, students will examine the comparative analysis around. Analysis, social perception of entrepreneurship is somewhat higher than it was confirmed that the negative response of 32.2% to 36.3% of positive response. Social awareness of entrepreneurs showed a 2-fold higher response rate than the negative of response of 17.1% to 41.7% responding that positive recognition for the current start-up environment is bad, the response is good response to higher response rate than 23.5% to 41.1% It showed. The percentage of responses that better respect the entrepreneurship environment of the future Republic of Korea showed a higher response rate than the rate of 23% in response to deteriorate to 41.2%, with 52.9% awareness is the percentage that responded that the bad part about the ruthless Korea's entrepreneurship environment in China good part as response rate approximately three times greater than the 17.7% showed high response rates. Social awareness of entrepreneurs experience the presence of the founding start-up experience was confirmed that the more negative the number increases, the more the contrary the number of start-up experience increased awareness of the current and future environment of entrepreneurship was identified as a positive entrepreneurship environment. Also recognized was confirmed to change the parent of the more positive changes in the start-up of entrepreneurs doctor also positive about entrepreneurship, start-up entrepreneurs start with a doctor's motivation for founding non-economic reasons than for economic reasons has confirmed Higher. This study showed the overall level overview analysis of the status and recognition of the Republic of Korea entrepreneurship ecosystem. Future studies need to be a proposal for an existing previous studies for more precise direction to go forth to analyze the entrepreneurship ecosystem with a focus on problems and improvement of the Republic of Korea entrepreneurship ecosystem.

• Journal of dental hygiene science
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• v.9 no.4
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• pp.435-441
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• 2009

The purpose of this study was to examine the use of dentifrice among preschoolers in an attempt to provide consumers with the right information on the choice of dentifrice and toothbrush for different age groups of children. The subjects in this study were parents who raised preschoolers in Seoul and Gyeonggi Province. A self-administered survey was conducted over approximately three months from May to July 2007 to find out the state of their children's use of dentifrice. After the collected data were analyzed, the following findings were given: The greatest group (51.5%) needed parental help with toothbrushing. The biggest group of the patients (35.6%) considered it necessary for children at the age of 6 and 7 to brush their teeth with the help of their parents. As to dentifrice squeezing and parental outlook on that, the biggest group of the parents (49.4%) replied their children squeezed the dentifrice for themselves, and the greatest group (42.2%) thought that children needed parental help with dentifrice squeezing by the age of five. Regarding dentifrice swallowing and parental perception of it, the biggest group (61.9%) saw their children swallowing the dentifrice, and the greatest group (73.7%) believed that children must not swallow the dentifrice. The biggest group of those who found it okay for children to swallow the dentifrice (62.5%) thought that it would be no problem to swallow the dentifrice for child. Concerning the use of toothbrushes, the biggest group (96.7%) had their children use toothbrushes for child. The above-mentioned findings of the study showed that the children who are at the age of 3 or down should use non-fluoride containing dentifrice or just a small amount of fluoride that is as equal as the size of a pea. Children must brush their teeth under the guidance of their parents, and sustained education should be provided about that.

• Journal of Korean Academy of Nursing
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• v.8 no.1
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• pp.16-42
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• 1978

This survey was made for a month starting from November 15 to December 15, 1977 covering 711 students taking the junior. (3rd-yea.) and the senior. (4th-year) at nine college of nursing in Seoul concerning their perception and Attitude toward the profession of nursing, motive for the necessity of learning, environment of study, attitude of study and particulars relevant with study performance, particulars of library, references and reading, assignments and particulars of the degree of confidence for the learning achievement. Through the survey of the above Particulars, the following results were obtained by classifying all subject matters and by analysing motive of the selection of their course, awarding or not awarding of scholarships. 1. General characteristics: it was revealed that 406 students (57.1%) were attending at the junior. while 305 students (42.9%) were taking the senior. Thus, the total number was 711 and their average age was 21.4 years. Their dwelling category was; 73.9 percent of them resided at their parent's home, 214 students (30.1%) were awarded with scholarships. The reason to be attracted by nursing science was the possibility of continuing social life after graduation (43.5%). 2. Their perception and attitude toward the profession of nursing: According to the perception of profession by the students of each grade, students of the 4th grade showed comparatively strong conception. Also, students of the 4th grade showed more positive attitude in the purchase and reading of magazines relative with the science of nursing, in the reading of Code for Nurses and in their interest in the activity of nursing field. For the necessity of mission of nurse, 97.7 percent of the entire number of students covered responded to necessity. For the necessity of the particular humanity and particularity in the character of nurses, 95.8 percent of those students responded to necessity. By the each grade, students of the 4th grade showed more response. 3. As to professional field desired after completing the professional course: 57 percent of those students desired for clinician nurse while 55 percents desired for community health-nurse. 4. As to the environment of study: they were mostly satisfied with their present residential environment. However, they complained of inconvenience at their lecture-halls. Students of the 3rd grade showed more complain. As to their attitude toward the adjustment of environment of study, they showed a affirmative response. As to the opinion of factors which interfere with their study, comparatively strong response was showed in their scepticism in the science of nursing, insufficient comprehension in general learning, relation with professors n4 discrepancy in the method of study. According to opinions of students at each grade, students of the 4th grade showed more scepticism. 5. Particulars relative with their attitude and performance of study : As to their knowledge of the objectives of their study of subject, the majority was to study with a partial knowledge of the objectives of their study. As to the plan of study, a low percentage indicated management of routine life under regular scheduling. Students of the 4th grade responded to rather planned life. As to time spent in independent study, response to concentrated study when necessary was stronger than that to regular daily study. Students of the 4th grade showed stronger response to regular study than that of the 3rd grade. As to the contents of their note-taking, 67.4 percents of those students responded to such regulatory procedure performing in the lecture-hall as they listen to lectures. 17.3 percents of those students showed response to adding supplementary informations from references to what was entered in choir note-taking at their lecture-halls. 6. Particulars of library, references and reading books: As to receiving of instruction for the utilization of library and time of receiving such instruction 64.7 percents of those students had received such instruction. 66.7 percents of the those responded received such instruction at orientation conducted for freshmen. As to the convenience of the utilization of library, 49.9 percents of those students responded to convenience. However, students of the 3rd grade showed a much stronger response to inconvenience. As to the time of the utilization of library,92.5 percents of those students showed a response to occasional utilization for particular purpose than regular utilization. 53.2 percents of those students responded to ordinary in quantity that library have references. 34.2 percents of those students responded to insufficient. As to the particular relative with the method and field of reading: 53.5 percents of those students responded to intensive reading and was the majority. As to the reading field, fiction u as the majority. When read any books for their major, they usually rend Korean text-b, oks. 7. Particular relative with giving assignment: All respondents were well aware of the objectives of giving home tasks. As to the attitude toward assignments and performing home tasks, 54.8 percents of those students to making ostentatious study because of an excessive quantity of assignments imposed. For performing assignment, they showed comparatively positive response. Also, 52.2 percents of those students responded that they usually submitted complected assignment with references. 8. As to motive to realize the necessity of study : 55.6 percents of those students responded that they realized such necessity in communication with patients when they were engaged in clinical practice. Also, 8.6, the lowest percents of those students responded that they realized such necessity in the course of conversation with nurses when they were engaged in clinical practice. 9. As to the determination of their confidence in the performance of study relative with clinical experience: They showed a general inclination of having in nursing. The major response was that they came to well comprehend the patients families. the lowest response was that they could apply what was learned at lecture-hall to practice. This response incidentally showed the distance the lecture-hall and practical study. In general items, students of the 4th grade showed more favorable response than students of the 3rd grade and there was a significant difference. 10. As to the perception and attitude toward profession according to the motive of selecting the nursing science : Those who selected the nursing voluntarily showed stronger conception than those who selected the nursing through indirect influence. However, there was no significant difference on this point. Only there was a remarkable difference in the reading of Code for Nurses. 11. Those who showed a stronger conception in the profession of nursing according to the motives of attractive nursing science indicated a strong will and ability to manage stable life and comparatively strong response was shown in the management of good home life because of the good adaptability of the science to their character. This group showed a strong conception of the profession than those who responded that they prefer this profession out of a longing for the work of a hospital and for the easy obtaining of opportunity to immigrate to over seas and for economic cause and for high school grade. There was significant difference between these two groups, 12. As to the conception and attitude toward the profession of nursing according to benefits by scholarships, those who were benefitted by scholarship showed stronger conception of profession than those who did not receive scholarship and there was a remarkable difference between these two categories. However, there was no remarkable difference between these two categories in the extent of interest of the activities of nursing fields and in the reading of Code for Nurses. 13. As activation for study according to the benefits of scholarships, those who were benefitted by scholarships showed stronger response to the motive for study comparing with those who receive. 14. As to tile field of reading according to the benefits by scholarships, those who received scholarships tended to read autobiographies and essayers to a considerable extent. Those who did not receive scholarships tended to read novels. Those who received scholarships more read nursing boots than those who did not receive scholarships. 15. As to the attitude of study and doing of assignment according to benefits of scholarships, those who received scholarships managed a favorable life with schedules for study, More students of receiving scholarship showed a regular study for more than one hour per day. Also, in the method of doing home tasks, more students of receiving scholarship showed reference to relative books frequently for the submission of completed assignments.

• The Journal of the Korea Contents Association
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• v.19 no.2
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• pp.477-490
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• 2019

This study analyzes the process of overcoming prejudice and discrimination experiences of mothers with disabilities and looks for improvement points. It is interviewed 9 mothers of children with disabilities who were experiencing prejudice and discrimination while raising children with disabilities. The data collection was conducted from October to November, 2018 and one by on one in depth interview by using semi - structured questionnaires. Data analysis was done through consensual qualitative research (CQR). The result of CQR while it is a experiencing the process of prejudice and discrimination as well as coping the raising disabled children. 'Prejudice and discrimination experience of mothers with disabilities' and 'overcoming of discrimination experiences of mothers with disabilities' were derived. And the seven sub-regions, 28 categories, were finally constructed. The results of the study are as follows. Firstly, Prejudice and discrimination experiences of mothers with disabilities in raising children with disabilities are view of looking at children with disabilities comparing to those of normal children and children with disabilities. It seems that they want to treat the disabled child as the general child with an attitude of understanding and accepting the disabled child rather than looking at the disabled child with wrong perception, prejudice, stereotypes and rejection. Secondly, The process of overcoming the discrimination experiences of the mother of the disabled child is strengthening the cohesion and cohesion within the family in the process of accepting and coping with the disability family of the child with disabilities even if they raise the child with disability and have difficulties such as recognition bias and discrimination of the general public. Based on the results of this study, we suggested practical and policy implications for the mother's psychological stability of the child with disability and the disabled child's healthy life.

• 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.