• Title/Summary/Keyword: Research Classification

Search Result 6,728, Processing Time 0.033 seconds

Performance Evaluation of Monitoring System for Sargassum horneri Using GOCI-II: Focusing on the Results of Removing False Detection in the Yellow Sea and East China Sea (GOCI-II 기반 괭생이모자반 모니터링 시스템 성능 평가: 황해 및 동중국해 해역 오탐지 제거 결과를 중심으로)

  • Han-bit Lee;Ju-Eun Kim;Moon-Seon Kim;Dong-Su Kim;Seung-Hwan Min;Tae-Ho Kim
    • Korean Journal of Remote Sensing
    • /
    • v.39 no.6_2
    • /
    • pp.1615-1633
    • /
    • 2023
  • Sargassum horneri is one of the floating algae in the sea, which breeds in large quantities in the Yellow Sea and East China Sea and then flows into the coast of Republic of Korea, causing various problems such as destroying the environment and damaging fish farms. In order to effectively prevent damage and preserve the coastal environment, the development of Sargassum horneri detection algorithms using satellite-based remote sensing technology has been actively developed. However, incorrect detection information causes an increase in the moving distance of ships collecting Sargassum horneri and confusion in the response of related local governments or institutions,so it is very important to minimize false detections when producing Sargassum horneri spatial information. This study applied technology to automatically remove false detection results using the GOCI-II-based Sargassum horneri detection algorithm of the National Ocean Satellite Center (NOSC) of the Korea Hydrographic and Oceanography Agency (KHOA). Based on the results of analyzing the causes of major false detection results, it includes a process of removing linear and sporadic false detections and green algae that occurs in large quantities along the coast of China in spring and summer by considering them as false detections. The technology to automatically remove false detection was applied to the dates when Sargassum horneri occurred from February 24 to June 25, 2022. Visual assessment results were generated using mid-resolution satellite images, qualitative and quantitative evaluations were performed. Linear false detection results were completely removed, and most of the sporadic and green algae false detection results that affected the distribution were removed. Even after the automatic false detection removal process, it was possible to confirm the distribution area of Sargassum horneri compared to the visual assessment results, and the accuracy and precision calculated using the binary classification model averaged 97.73% and 95.4%, respectively. Recall value was very low at 29.03%, which is presumed to be due to the effect of Sargassum horneri movement due to the observation time discrepancy between GOCI-II and mid-resolution satellite images, differences in spatial resolution, location deviation by orthocorrection, and cloud masking. The results of this study's removal of false detections of Sargassum horneri can determine the spatial distribution status in near real-time, but there are limitations in accurately estimating biomass. Therefore, continuous research on upgrading the Sargassum horneri monitoring system must be conducted to use it as data for establishing future Sargassum horneri response plans.

Analysis of Micro-Sedimentary Structure Characteristics Using Ultra-High Resolution UAV Imagery: Hwangdo Tidal Flat, South Korea (초고해상도 무인항공기 영상을 이용한 한국 황도 갯벌의 미세 퇴적 구조 특성 분석)

  • Minju Kim;Won-Kyung Baek;Hoi Soo Jung;Joo-Hyung Ryu
    • Korean Journal of Remote Sensing
    • /
    • v.40 no.3
    • /
    • pp.295-305
    • /
    • 2024
  • This study aims to analyze the micro-sedimentary structures of the Hwangdo tidal flats using ultra-high resolution unmanned aerial vehicle (UAV) data. Tidal flats, located in the transitional area between land and sea, constantly change due to tidal activities and provide a unique environment important for understanding sedimentary processes and environmental conditions. Traditional field observation methods are limited in spatial and temporal coverage, and existing satellite imagery does not provide sufficient resolution to study micro-sedimentary structures. To overcome these limitations, high-resolution images of the Hwangdo tidal flats in Chungcheongnam-do were acquired using UAVs. This area has experienced significant changes in its sedimentary environment due to coastal development projects such as sea wall construction. From May 17 to 18, 2022, sediment samples were collected from 91 points during field surveys and 25 in-situ points were intensively analyzed. UAV data with a spatial resolution of approximately 0.9 mm allowed identifying and extracting parameters related to micro-sedimentary structures. For mud cracks, the length of the major axis of the polygons was extracted, and the wavelength and ripple symmetry index were extracted for ripple marks. The results of the study showed that in areas with mud content above 80%, mud cracks formed at an average major axis length of 37.3 cm. In regions with sand content above 60%, ripples with an average wavelength of 8 cm and a ripple symmetry index of 2.0 were formed. This study demonstrated that micro-sedimentary structures of tidal flats can be effectively analyzed using ultra-high resolution UAV data without field surveys. This highlights the potential of UAV technology as an important tool in environmental monitoring and coastal management and shows its usefulness in the study of sedimentary structures. In addition, the results of this study are expected to serve as baseline data for more accurate sedimentary facies classification.

The Public Health Welfare Conception of the Beveridge Report and Its Realization via the NHS (베버리지 보고서의 의료보장 구상과 NHS를 통한 구현)

  • Juneyoub Han;Jiyong Park
    • The Korean Society of Law and Medicine
    • /
    • v.24 no.3
    • /
    • pp.59-104
    • /
    • 2023
  • This essay attempts to analyze the public health welfare conception within the text of the Beveridge Report and its realization via the NHS in Great Britain. Once referring to the influence of the Report to create the foundations of the 20th-century welfare system, the quest to scrutinize the original intentions of the Report and its succession to the NHS is certainly intriguing. Furthermore, when regarding the significance of public health policy for a modern state, the effort to engage in Beveridge's conception and its realization is more than timely. In light of such a premise, this paper indulges in its study by the following methods. First, the historical background of the Report - namely, the role of the spirit of the age and the experience of the Emergency Medical Service are to be analyzed to identify the origins of the welfare policies proposed by Beveridge. Furthermore, the public health welfare conception of the Report conceived from its time is reflected upon by engaging on the goal towards social welfare and public health scheme. Lastly, the aims of the NHS and its management, treatment classification, and rehabilitation program are reviewed for comparative analysis with the Report to survey the realization of Beveridge's design. In this process, this paper not only takes into account the original text of the Report - but also other essential works of law and public policy, including the NHS Constitution for England and the National Health Service Act of 1946. The intentions of this study are not bound by merely coinciding with the Report, but resonate significance via reflecting upon the Beveridgian legacy on the modern welfare state from the current perspective. The structured analysis to research the aims and policies of the Report and to compare them to the reality of the NHS may provide an opportunity to confirm the realization of Beveridge's scheme in British society. In addition, this essay is part of an academic endeavor to critically assess the past and the present of the welfare institution in the public health sector. As such, it is hopeful that the essay sheds light on further studies concerning the constructive remedies of the Korean welfare system as well.

Text Mining-Based Emerging Trend Analysis for e-Learning Contents Targeting for CEO (텍스트마이닝을 통한 최고경영자 대상 이러닝 콘텐츠 트렌드 분석)

  • Kyung-Hoon Kim;Myungsin Chae;Byungtae Lee
    • Information Systems Review
    • /
    • v.19 no.2
    • /
    • pp.1-19
    • /
    • 2017
  • Original scripts of e-learning lectures for the CEOs of corporation S were analyzed using topic analysis, which is a text mining method. Twenty-two topics were extracted based on the keywords chosen from five-year records that ranged from 2011 to 2015. Research analysis was then conducted on various issues. Promising topics were selected through evaluation and element analysis of the members of each topic. In management and economics, members demonstrated high satisfaction and interest toward topics in marketing strategy, human resource management, and communication. Philosophy, history of war, and history demonstrated high interest and satisfaction in the field of humanities, whereas mind health showed high interest and satisfaction in the field of in lifestyle. Studies were also conducted to identify topics on the proportion of content, but these studies failed to increase member satisfaction. In the field of IT, educational content responds sensitively to change of the times, but it may not increase the interest and satisfaction of members. The present study found that content production for CEOs should draw out deep implications for value innovation through technology application instead of simply ending the technical aspect of information delivery. Previous studies classified contents superficially based on the name of content program when analyzing the status of content operation. However, text mining can derive deep content and subject classification based on the contents of unstructured data script. This approach can examine current shortages and necessary fields if the service contents of the themes are displayed by year. This study was based on data obtained from influential e-learning companies in Korea. Obtaining practical results was difficult because data were not acquired from portal sites or social networking service. The content of e-learning trends of CEOs were analyzed. Data analysis was also conducted on the intellectual interests of CEOs in each field.

Spatial Distribution of Benthic Macroinvertebrate Assemblages in Wetlands of Jeju Island, Korea (제주도 일대 습지에 서식하는 저서성 대형무척추동물의 군집 분포 특성)

  • Yung Chul Jun;Seung Phil Cheon;Mi Suk Kang;Jae Heung Park;Chang Su Lee;Soon Jik Kwon
    • Korean Journal of Ecology and Environment
    • /
    • v.57 no.1
    • /
    • pp.1-16
    • /
    • 2024
  • Most wetlands worldwide have suffered from extensive human exploitation. Unfortunately they have been less explored compared to river and lake ecosystems despite their ecological importance and economic values. This is the same case in Korea. This study was aimed to estimate the assemblage attributes and distribution characteristics of benthic macroinvertebrates for fifty wetlands distributed throughout subtropical Jeju Island in 2021. A total of 133 taxa were identified during survey periods belonging to 53 families, 19 orders, 5 classes and 3 phyla. Taxa richness ranged from 4 to 31 taxa per wetland with an average of 17.5 taxa. Taxa richness and abundance of predatory insect groups such as Odonata, Hemiptera and Coleoptera respectively accounted for 67.7% and 68.2% of the total. Among them Coleoptera were the most diverse and abundant. Taxa richness and abundance did not significantly differ from each wetland type classified in accordance with the National Wetland Classification System. There were three endangered species (Clithon retropictum, Lethocerus deyrolli and Cybister (Cybister) chinensis) and several restrictively distributed species only in Jeju Island. Cluster analysis based on the similarity in the benthic macroinvertebrate composition largely classified 50 wetlands into two major clusters: small wetlands located in lowland areas and medium-sized wetlands in middle mountainous regions. All cluster groups displayed significant differences in wetland area, long axis, percentage of fine particles and macrophyte composition ratio. Indicator Species Analysis selected 19 important indicators with the highest indicator value of Ceriagrion melanurum at 63%, followed by Noterus japonicus (59%) and Polypylis hemisphaerula (58%). Our results are expected to provide fundamental information on the biodiversity and habitat environments for benthic macroinvertebrates in wetland ecosystems, consequently helping to establish conservation and restoration plans for small wetlands relatively vulnerable to human disturbance.

The Association between Periodontal Disease and Renal Disease Occurrence : A Retrospective Cohort Study (치주질환과 신장질환 발생과의 연관성: 후향적 코호트 연구)

  • Seon-Ju Sim;MinHee Hong;Ja-Young Moon;Hye-Sun Shin
    • Journal of Korean Dental Hygiene Science
    • /
    • v.7 no.1
    • /
    • pp.53-68
    • /
    • 2024
  • Background: Research on the association between renal disease and periodontal conditions has yet to yield definitive results. In this study, we analyzed whether periodontal disease increases the risk of developing renal disease using Korean national cohort data over a period of 11 years. Methods: From 2002 to 2015, a retrospective follow-up investigation was conducted on the 203,538 Korean population using the National Health Insurance Service-National Sample Cohort. Periodontal disease and renal disease were identified through diagnoses using the International Statistical Classification of Diseases and Related Health Problems, 10th revision (ICD-10) codes. The assessment of periodontal status involved considering the number of dental visits related to periodontal disease during the baseline 3-year period. Results: During the 11-year follow-up period, renal disease occurred in 19,868 out of the total 203,538 individuals. After adjusting for age, gender, income, smoking, drinking, physical activity, diabetes, hypertension, obesity, hypercholesterolemia, ischemic heart disease, and advanced periodontal treatment, periodontal disease increased the risk of renal disease occurrence by 1.04 times (adjusted hazard ratio [aHR] = 1.04, 95% CI = 1.01 to 1.08). Additionally, a higher frequency of dental visits attributed to periodontal disease was associated with an increased risk of renal disease,exhibiting a dose-response trend (aHR = 1.02, 95% CI = 1.00 to 1.06 for once; aHR = 1.08, 95% CI = 1.04 to 1.13 for two times; aHR = 1.11, 95% CI = 1.03 to 1.21 for three times). Conclusions: Our data confirmed that periodontal disease is associated witha higher incidence of renal disease.

Research on The Utility of Acquisition of Oblique Views of Bilateral Orbit During the Dacryoscintigraphy (눈물길 조영검사 시 양측 안 와 사위 상 획득의 유용성에 대한 연구)

  • Park, Jwa-Woo;Lee, Bum-Hee;Park, Seung-Hwan;Park, Su-Young;Jung, Chan-Wook;Ryu, Hyung-Gi;Kim, Ho-Shin
    • The Korean Journal of Nuclear Medicine Technology
    • /
    • v.18 no.1
    • /
    • pp.76-81
    • /
    • 2014
  • Purpose: Diversity and the lachrymal duct deformities and the passage inside the nasal cavity except for anterior image such as epiphora happens during the test were able to express more precisely during the dacryoscintigraphy. Also, we thought about the necessity of a method to classify the passage into the naso-lachrymal duct from epiphora. Therefore, we are to find the validity of the method to obtain both oblique views except for anterior views. Materials and Methods: The targets of this research are 78 patients with epiphora due to the blockage at the lachrymal duct from January 2013 to August 2013. Average age was $56.96{\pm}13.36$. By using a micropipette, we dropped 1-2 drops of $^{99m}TcO4^-$ of 3.7 MBq (0.1 mCi) with $10{\mu}L$ of each drop into the inferior conjunctival fold, then we performed dynamic check for 20 minutes with 20 frames of each minute. In case of we checked the passage from both eyes to nasal cavity immediately after the dynamic check, we obtained oblique view immediately. If we didn't see the passage in either side of the orbit, we obtained oblique views of the orbit after checking the frontal film in 40 minutes. The instrument we used was Pin-hole Collimator with Gamma Camera(Siemens Orbiter, Hoffman Estates, IL, USA). Results: Among the 78 patients with dacryoscintigraphy, 35 patients were confirmed with passage into the nasal cavity from the anterior view. Among those 35 patients, 15 patients were confirmed with passage into the nasal cavity on both eyes, and it was able to observe better passage patterns through oblique view with a result of 8 on both eyes, 2 on left eye, and 1 on right eye. 20 patients had passage in left eye or right eye, among those patients 10 patients showed clear passage compared to the anterior view. 13 patients had possible passage, and 30 patients had no proof of motion of the tracer. To sum up, 21 patients (60%) among 35 patients showed clear pattern of passage with additional oblique views compared to anterior view. People responded obtaining oblique views though 5 points scale about the utility of passage identification helps make diagnoses the passage, passage delayed, and blockage of naso-lachrymal duct by showing the well-seen portions from anterior view. Also, when classifying passage to naso-lachrymal duct and flow to the skin, oblique views has higher chance of classification in case of epiphora (anterior:$4.14{\pm}0.3$, oblique:$4.55{\pm}0.4$). Conclusion: It is considered that if you obtain oblique views of the bilateral orbits in addition to anterior view during the dacryoscintigraphy, the ability of diagnose for reading will become higher because you will be able to see the areas that you could not observe from the anterior view so that you can see if it emitted after the naso-lachrymal duct and the flow of epiphora on the skin.

  • PDF

The Effects of Entrepreneurship Mentoring on Entrepreneurial Will and Mentoring Satisfaction: Focusing on Opus Entrepreneurship Education (창업 멘토링 기능이 창업의지와 멘토링 만족도에 미치는 영향: 오퍼스 창업교육을 중심으로)

  • Kim, Ki-Hong;Lee, Chang-Young;Joe, Jee-Hyung
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
    • /
    • v.18 no.3
    • /
    • pp.211-226
    • /
    • 2023
  • As we transition into the post-COVID era, economic activities that were stagnant are regaining momentum. In particular, there is a growing trend of technology entrepreneurship driven by the opportunities of digital transformation in the Fourth Industrial Revolution. However, entrepreneurship education content is struggling to keep up with the rapid pace of technological change. This study aims to emphasize the importance of entrepreneurship mentoring as a crucial component of entrepreneurship education content that requires adaptation and advancement due to the increasing demand for technology entrepreneurship. This study redefines startup mentoring, which is differentiated from general mentoring, at the present time when the demand for startups, which increases with the declining employment rate, increases, and the development of quality startup education contents and securing professional startup mentors are required. According to the start-up stage, it is divided into preliminary entrepreneurs and early entrepreneurs, and the effect of entrepreneurship knowledge and self-efficacy among start-up mentoring functions on entrepreneurial will and mentoring satisfaction is improved by empirically researching the effects of start-up mentoring functions in the case of initial entrepreneurs as a moderating effect. To confirm the importance of entrepreneurship mentoring effect for. To this end, among the mentoring functions, entrepreneurship knowledge and self-efficacy were set as independent variables, and entrepreneurial will and mentoring satisfaction were set as dependent variables. The research model was designed and hypotheses were established. In addition, empirical analysis was conducted by conducting a questionnaire survey on trainees who received entrepreneurship mentoring education at ICCE Startup School and Opus Startup School. To summarize the results of the empirical analysis, first, among the entrepreneurship mentoring functions, entrepreneurship knowledge and self-efficacy were analyzed to have a significant positive (+) effect on entrepreneurial will. Second, among the entrepreneurship mentoring functions, entrepreneurship knowledge and self-efficacy were analyzed to have a significant positive (+) effect on mentoring satisfaction. Third, it was analyzed that entrepreneurship had no significant moderating effect on entrepreneurial knowledge and entrepreneurial will. Fourth, it was analyzed that entrepreneurship had no significant moderating effect on mentoring satisfaction. Fifth, it was found that entrepreneurship had a significant moderating effect between self-efficacy and will to start a business. As a result of the research analysis, the first implication is that the mentoring function in start-up education is analyzed to produce meaningful results for both the initial entrepreneurs and the prospective entrepreneurs in the will to start a business and satisfaction. . Second, it was analyzed that there was no significant relationship between whether a business was started and the mentoring function and effect. However, it was analyzed that the will to start a business through improvement of self-efficacy through mentoring was significantly related to whether or not to start a business. turned out to be helpful. Many start-up education programs currently conducted in Korea educate both early-stage entrepreneurs and prospective entrepreneurs at the same time for reasons such as convenience. However, through the results of this study, even in small-scale entrepreneurship mentoring, it is suggested that customized mentoring through detailed classification such as whether the mentee has started a business can be a method for successful entrepreneurship and high satisfaction of the mentee.

  • PDF

Review of the Korean Indigenous Species Investigation Project (2006-2020) by the National Institute of Biological Resources under the Ministry of Environment, Republic of Korea (한반도 자생생물 조사·발굴 연구사업 고찰(2006~2020))

  • Bae, Yeon Jae;Cho, Kijong;Min, Gi-Sik;Kim, Byung-Jik;Hyun, Jin-Oh;Lee, Jin Hwan;Lee, Hyang Burm;Yoon, Jung-Hoon;Hwang, Jeong Mi;Yum, Jin Hwa
    • Korean Journal of Environmental Biology
    • /
    • v.39 no.1
    • /
    • pp.119-135
    • /
    • 2021
  • Korea has stepped up efforts to investigate and catalog its flora and fauna to conserve the biodiversity of the Korean Peninsula and secure biological resources since the ratification of the Convention on Biological Diversity (CBD) in 1992 and the Nagoya Protocol on Access to Genetic Resources and the Fair and Equitable Sharing of Benefits (ABS) in 2010. Thus, after its establishment in 2007, the National Institute of Biological Resources (NIBR) of the Ministry of Environment of Korea initiated a project called the Korean Indigenous Species Investigation Project to investigate indigenous species on the Korean Peninsula. For 15 years since its beginning in 2006, this project has been carried out in five phases, Phase 1 from 2006-2008, Phase 2 from 2009-2011, Phase 3 from 2012-2014, Phase 4 from 2015-2017, and Phase 5 from 2018-2020. Before this project, in 2006, the number of indigenous species surveyed was 29,916. The figure was cumulatively aggregated at the end of each phase as 33,253 species for Phase 1 (2008), 38,011 species for Phase 2 (2011), 42,756 species for Phase 3 (2014), 49,027 species for Phase 4 (2017), and 54,428 species for Phase 5(2020). The number of indigenous species surveyed grew rapidly, showing an approximately 1.8-fold increase as the project progressed. These statistics showed an annual average of 2,320 newly recorded species during the project period. Among the recorded species, a total of 5,242 new species were reported in scientific publications, a great scientific achievement. During this project period, newly recorded species on the Korean Peninsula were identified using the recent taxonomic classifications as follows: 4,440 insect species (including 988 new species), 4,333 invertebrate species except for insects (including 1,492 new species), 98 vertebrate species (fish) (including nine new species), 309 plant species (including 176 vascular plant species, 133 bryophyte species, and 39 new species), 1,916 algae species (including 178 new species), 1,716 fungi and lichen species(including 309 new species), and 4,812 prokaryotic species (including 2,226 new species). The number of collected biological specimens in each phase was aggregated as follows: 247,226 for Phase 1 (2008), 207,827 for Phase 2 (2011), 287,133 for Phase 3 (2014), 244,920 for Phase 4(2017), and 144,333 for Phase 5(2020). A total of 1,131,439 specimens were obtained with an annual average of 75,429. More specifically, 281,054 insect specimens, 194,667 invertebrate specimens (except for insects), 40,100 fish specimens, 378,251 plant specimens, 140,490 algae specimens, 61,695 fungi specimens, and 35,182 prokaryotic specimens were collected. The cumulative number of researchers, which were nearly all professional taxonomists and graduate students majoring in taxonomy across the country, involved in this project was around 5,000, with an annual average of 395. The number of researchers/assistant researchers or mainly graduate students participating in Phase 1 was 597/268; 522/191 in Phase 2; 939/292 in Phase 3; 575/852 in Phase 4; and 601/1,097 in Phase 5. During this project period, 3,488 papers were published in major scientific journals. Of these, 2,320 papers were published in domestic journals and 1,168 papers were published in Science Citation Index(SCI) journals. During the project period, a total of 83.3 billion won (annual average of 5.5 billion won) or approximately US $75 million (annual average of US $5 million) was invested in investigating indigenous species and collecting specimens. This project was a large-scale research study led by the Korean government. It is considered to be a successful example of Korea's compressed development as it attracted almost all of the taxonomists in Korea and made remarkable achievements with a massive budget in a short time. The results from this project led to the National List of Species of Korea, where all species were organized by taxonomic classification. Information regarding the National List of Species of Korea is available to experts, students, and the general public (https://species.nibr.go.kr/index.do). The information, including descriptions, DNA sequences, habitats, distributions, ecological aspects, images, and multimedia, has been digitized, making contributions to scientific advancement in research fields such as phylogenetics and evolution. The species information also serves as a basis for projects aimed at species distribution and biological monitoring such as climate-sensitive biological indicator species. Moreover, the species information helps bio-industries search for useful biological resources. The most meaningful achievement of this project can be in providing support for nurturing young taxonomists like graduate students. This project has continued for the past 15 years and is still ongoing. Efforts to address issues, including species misidentification and invalid synonyms, still have to be made to enhance taxonomic research. Research needs to be conducted to investigate another 50,000 species out of the estimated 100,000 indigenous species on the Korean Peninsula.

Factors Affecting International Transfer Pricing of Multinational Enterprises in Korea (외국인투자기업의 국제이전가격 결정에 영향을 미치는 환경 및 기업요인)

  • Jun, Tae-Young;Byun, Yong-Hwan
    • Korean small business review
    • /
    • v.31 no.2
    • /
    • pp.85-102
    • /
    • 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.