• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.183-189
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• 2021

Transfer pricing is a matter of concern for countries. It affects the interests of the parties involved in the commercial transaction. Through manipulation of prices in transactions, businesses take advantage of tax rates in a country to adjust profits for economic gain. This affects the fairness and rationality of economic transactions between related parties. The article uses a two-year time series from 2018 to 2019 of 50 foreign direct investment enterprises in Vietnam. The article uses ordinary least squares to test the hypotheses of the research model. The article uses four independent variables related to ownership structure affecting transfer pricing decisions including total ownership, organization ownership, concentration ownership, and area ownership. Research results show that two variables have a positive influence on transfer pricing decisions including total ownership and organization ownership. Organization ownership has a higher degree of influence than total ownership. To be able to control transaction activities related to transfer pricing, Vietnam's state management agencies need to pay attention to perfecting the legal framework based on supplementing and amending regulations related to transfer pricing. Legal regulations need to be regulated based on international common practices to ensure uniformity on a global scale.

• The Southeast Asian review
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• v.27 no.1
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• pp.193-219
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• 2017

The year 2016 in Cambodia witnessed the regression of Cambodian democracy. Political oppression and manipulation executed by the ruling Cambodian People's Party destroyed democracy and civil society. The patronage politics operating on the age-old patron-client relations was invigorated as the financial demands for populist policies amounted. The economy continued its growth in 2016. Yet serious problems embedded in its very structure began to surface as the situation in and outside became less promising. Concerning international relations, the year 2016 marked conspicuous pro-China policies, which may cause unexpected friction with neighboring countries in the future.

• Korean journal of communication and information
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• v.58
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• pp.222-241
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• 2012

Analysis research was conducted on the 'Chosen Ilbo,' 'Donga Ilbo,' 'Hankyoreh' and 'Kyunghyang Newspaper' on news reporting frame and sources regarding the North Korean population's living and status of their respective conditions throughout South Korean administrations of Kim Dae-jung, Roh Mu-hyuen, and Lee Myung-Bak. Resulting first and second frame analyses showed that the four newspapers showed clear distinctions in their execution and attitude in their reports in accordance to the philosophies of each 'progressive/left-wing newspapers' and 'conservative/right-wing newspapers'. Moreover, the first and second analyses showed that the reports mimicked each individual presidential administration and their political policy regardless of the newspaper's political voice. In terms of the usage of 'anonymous sources,' conservative newspapers were found to use them more frequently than their counterpart, the liberal newspapers. In conclusion to the overall analyses, with the continued tension between the International community and North Korea, the reports of North Korean inhabitant activities are inevitably portrayed in a negative tone in effort to plant a distorted view to the South Korean citizens. Furthermore, this manipulation of the press may affect the credibility of South Korean press in terms of the topic of North Korean culture.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.27 no.1
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• pp.103-113
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• 2017

Cyber attacks can be classified by type of cyber war, terrorism and crime etc., depending on the purpose and intent. Those are mobilized the various means and tactics which are like hacking, DDoS, propaganda. The damage caused by cyber attacks can be calculated by a variety of categories. We may identify cyber attackers to pursue trace-back based facts including digital forensics etc. However, recent cyber attacks are trying to induce confusion and deception through the manipulation of digital information or even conceal the attack. Therefore, we need to do the harm-based analysis. In this paper, we analyze the damage caused during cyber attacks from economic and political point of view and by inferring the attack intent could classify types of cyber attacks.

• Journal of Digital Convergence
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• v.17 no.3
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• pp.215-220
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• 2019

The block chain technology is a technique that prevents manipulation of data and ensures integrity and reliability. Ethereum is building a smart contract environment as a type of encryptionenabled system based on block chains. Smart contracts can be implemented when conditions are met, thus increasing confidence in digital data. However, smart contracts that are being tried in various ways are not covered by information security and personal information protection. The structure in which the network participant can view the open transaction ledger is exposed to data or personal information listed in the block chain. In this study, it is possible to manage the data of personal information recorded in the block chain directly. This study is protected personal information by preventing the exposure of personal information and by executing time code, it is possible to erase recorded information after a certain period of time has elapsed. Based on the proposed system in the future, it is necessary to study the additional management techniques of unknown code defects or personal information protection.

• Journal of Korean Philosophical Society
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• v.146
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• pp.271-307
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• 2018

The purpose of this study is to elucidate on moral education's direction in the age of transhumanism. For transhumanism's moral education, I suggest a genetically modified plan, moral artificial intelligence method, and pharmacological method for moral bio-enhancement. I also suggest a plan for anti-transhumanism's moral education. Anti-transhumanism as a position in the ethical debate on human enhancement makes two main claims. One is a moral claim that human enhancement may disregard or violate something intrinsically valuable about human nature. The other is a political claim that human enhancement should be banned or severely restricted. In this article, I try to make a critical evaluation of transhumanism and anti-transhumanism. For this aim, I critically analyze the logic of both. Finally I argue that transhumanism's moral education has technological strengths and ethical weaknesses. But transhumanism's moral education can overcome the ethical weakness through human enhancement debate and real possibility. Anti-transhumanism's moral education needs to make significant influence through traditional education.

• Journal of the Korean Institute of Landscape Architecture
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• v.45 no.3
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• pp.66-79
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• 2017

In 2014, a Donghak Peasant Revolution Memorial Park design competition was held with various forms and techniques to convey mourning. This is a process of the reconsideration of memorial projects that are used to stimulate the collective memory and it is a meaningful resource for examining the consciousness of contemporary designers in regards to the memorial designs that are currently under planning in Korea. This study investigated the background of the Donghak commemorative projects that took place at the same site in a timely manner and analyzed the design competition through the existing literature research. Through this, it was seen that the memorial, which was formed by means of past political purposes, has changed into a way to collect various opinions and forms through open design competition. A framework of analysis prepared through multi-layer analysis is daily use, interaction and spontaneity, abstraction, temporality, locality, integration and harmony with surroundings. The results of this study are as follows. First, in order to convey memorial commemoration in everyday life, the projects organized scattered memorial spaces with special characteristics and linked them with daily activities program. Second, the projects used direct participation and emotional experiences to interact with monuments. Third, color, vertical elements, clustering, and park frame manipulation were used for abstract reproduction. Fourth, the projects introduce architecture and furniture that can be changed and plants for temporal change. Fifth, the previous terrain was restored and the setting of the scene was reproduced in order to make the site a space with place. Sixth, to improve the connection with existing monuments, the projects used techniques such as relaxation and the reinforcement of circulation lines and axes. Seventh, a path and a building conforming to the terrain were arranged for harmony with the surroundings.