• Korean Journal of Heritage: History & Science
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• v.54 no.1
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• pp.70-99
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• 2021

Yeong-am's 'Jeongwon (貞元)' stone monument, designated as the Jeollanam-do Cultural Heritage, is considered to be the oldest of the epigraphs in Jeollanam-do. Immediately after the discovery, the possibility of it being a Maehyangbi of Memorial Inscriptions was mentioned and attracted attention. However, there is an absolute age of the 'Jeongwon (貞元) of 2 years' (786), so despite it is a relatively early epigraph (金石文), there are not many papers on the theme related to this stone monument. I believe that this stone monument is a Maehyangbi (埋香碑). While reviewing and comparing the results of the existing research, I decoded the text from the 42nd character of the 4th line. As a result of the review, that was conducted, it was confirmed that this stone monument is truly a Maehyangbi (埋香碑). In particular, it was recorded in the literature of the late Joseon Dongguk-myungsanggi (東國名山記) that the letters of the Maehyangbi (埋香碑) are not recognizable. However, it is clearly stated that this stone monument is a Maehyangbi (埋香碑). Although there is no common expression for 'bury (埋)' or 'incense burial (埋香)' in the traditional Maehyangbi (埋香碑), which were popular in the late Goryeo and early Joseon Periods, it can be seen that it is a Maehyangbi (埋香碑) from the words "hide (呑藏)" and "10 bundles of fragrant incense (合香十束)" that are engraved on the stone monument with the name 'Jeongwon.' In other words, it is thought that it meant 'hide (呑藏)' instead of 'bury (埋)'. Circumstantial evidence for the monument of Jingamseonsa (眞鑑禪師), built in 888, contains the an epigraph from the Unified Silla Era. There is a phrase on it that says 'Plant incense on the shore (海岸植香)' on the monument of Jingamseonsa (眞鑑禪師), and it conveys its meaning without using the character 'bury (埋)'. As a result of the absence of the character 'bury (埋)' on the stone monument with the name 'Jeongwon', it is not considered as a Maehyangbi (埋香碑). However, there is evidence that the stone monument with the name 'Jeongwon (貞元)' is in fact a Maehyangbi (埋香碑) and it is also in the Geumpyoseok (禁標石; Forbidden Stone) around Gukjangsaeng (國長生) and at the entrance of Dogapsa Temple (道甲寺). The letters written on the gold sign suggest the possibility that the charcoal used to burn incense (香炭) at the royal tombs of King Jeongjo (正祖) was produced around at Dogapsa Temple (道甲寺) in Wolchulsan (月出山). Since the charcoal used to burn incense (香炭) is naturally related to incense (香), it has been shown that the area around Wolchulsan, where Dogapsa Temple is located, has a long history related to incense (香). The letters visible on the stone monument, the record of Dongguk-myungsanggi (東國名山記) in the late Joseon Dynasty, and the letters on the Geompyoseok (禁標石; Forbidden Stone), all show that the stone monument with the name 'Jeongwon (貞元)' is a Maehyangbi (埋香碑). Considering the fact that the earliest Maehyangbi (埋香碑) in existence is the Maehyangbi (埋香碑) in Yeongam (靈巖) Ippam-ri (笠巖里), which has two dates from 1371 at the end of Goryeo and 1410 at the beginning of Joseon, the stone monument with the name 'Jeongwon' which was set up in 786, would be the oldest Maehyangbi (埋香碑) that we know of. In addition, there is a historical significance in that the Maehyangbi (埋香碑) is proven in the record of Dongguk-myungsanggi (東國名山記), a document from the late Joseon period.

• Korean small business review
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• v.31 no.2
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• pp.103-120
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• 2009

As business incubation centers (BICs) have been operating for more than 10 years in Korea, many early stage startups tend to use the services provided by the incubating centers. BICs in Korea have accumulated the knowledge and experience in the past ten years and their services have been considerably improved. The business incubating service has three facets : (1) business infrastructure service, (2) direct service, and (3) indirect service. The mission of BICs is to provide the early stage entrepreneurs with the incubating service in a limited period time to help them grow strong enough to survive the fierce competition after graduating from the incubation. However, the incubating services sometimes fail to foster the independence of new startup companies, and raise the dependence of many companies on BICs. Thus, the dependence on BICs is a very important factor to understand the survival of the incubated startup companies after graduation from BICs. The purpose of this study is to identify the main factors that influence the firm's dependence on BICs and to characterize the relationships among the identified factors. The business incubating service is a core construct of this study. It includes various activities and resources, such as offering the physical facilities, legal service, and connecting them with outside organizations. These services are extensive and take various forms. They are provided by BICs directly or indirectly. Past studies have identified various incubating services and classify them in different ways. Based on the past studies, we classify the business incubating service into three categories as mentioned above : (1) business infrastructure support, (2) direct support, and (3) networking support. The business infrastructure support is to provide the essential resources to start the business, such as physical facilities. The direct support is to offer the business resources available in the BICs, such as human, technical, and administrational resources. Finally, the indirect service was to support the resource in the outside of business incubation center. Dependence is generally defined as the degree to which a client firm needs the resources provided by the service provider in order to achieve its goals. Dependence is generated when a firm recognizes the benefits of interacting with its counterpart. Hence, the more positive outcomes a firm derives from its relationship with the partner, the more dependent on the partner the firm must inevitably become. In business incubating, as a resident firm is incubated in longer period, we can predict that her dependence on BICs would be stronger. In order to foster the independence of the incubated firms, BICs have to be able to manipulate the provision of their services to control the firms' dependence on BICs. Based on the above discussion, the research model for relationships between dependence and its affecting factors was developed. We surveyed the companies residing in BICs to test our research model. The instrument of our study was modified, in part, on the basis of previous relevant studies. For the purposes of testing reliability and validity, preliminary testing was conducted with firms that were residing in BICs and incubated by the BICs in the region of Gwangju and Jeonnam. The questionnaire was modified in accordance with the pre-test feedback. We mailed to all of the firms that had been incubated by the BICs with the help of business incubating managers of each BIC. The survey was conducted over a three week period. Gifts (of approximately ₩10,000 value) were offered to all actively participating respondents. The incubating period was reported by the business incubating managers, and it was transformed using natural logarithms. A total of 180 firms participated in the survey. However, we excluded 4 cases due to a lack of consistency using reversed items in the answers of the companies, and 176 cases were used for the analysis. We acknowledge that 176 samples may not be sufficient to conduct regression analyses with 5 research variables in our study. Each variable was measured through multiple items. We conducted an exploratory factor analysis to assess their unidimensionality. In an effort to test the construct validity of the instruments, a principal component factor analysis was conducted with Varimax rotation. The items correspond well to each singular factor, demonstrating a high degree of convergent validity. As the factor loadings for a variable (or factor) are higher than the factor loadings for the other variables, the instrument's discriminant validity is shown to be clear. Each factor was extracted as expected, which explained 70.97, 66.321, and 52.97 percent, respectively, of the total variance each with eigen values greater than 1.000. The internal consistency reliability of the variables was evaluated by computing Cronbach's alphas. The Cronbach's alpha values of the variables, which ranged from 0.717 to 0.950, were all securely over 0.700, which is satisfactory. The reliability and validity of the research variables are all, therefore, considered acceptable. The effects of dependence were assessed using a regression analysis. The Pearson correlations were calculated for the variables, measured by interval or ratio scales. Potential multicollinearity among the antecedents was evaluated prior to the multiple regression analysis, as some of the variables were significantly correlated with others (e.g., direct service and indirect service). Although several variables show the evidence of significant correlations, their tolerance values range between 0.334 and 0.613, thereby demonstrating that multicollinearity is not a likely threat to the parameter estimates. Checking some basic assumptions for the regression analyses, we decided to conduct multiple regression analyses and moderated regression analyses to test the given hypotheses. The results of the regression analyses indicate that the regression model is significant at p < 0.001 (F = 44.260), and that the predictors of the research model explain 42.6 percent of the total variance. Hypotheses 1, 2, and 3 address the relationships between the dependence of the incubated firms and the business incubating services. Business infrastructure service, direct service, and indirect service are all significantly related with dependence (β = 0.300, p < 0.001; β = 0.230, p < 0.001; β = 0.226, p < 0.001), thus supporting Hypotheses 1, 2, and 3. When the incubating period is the moderator and dependence is the dependent variable, the addition of the interaction terms with the antecedents to the regression equation yielded a significant increase in R2 (F change = 2.789, p < 0.05). In particular, direct service and indirect service exert different effects on dependence. Hence, the results support Hypotheses 5 and 6. This study provides several strategies and specific calls to action for BICs, based on our empirical findings. Business infrastructure service has more effect on the firm's dependence than the other two services. The introduction of an additional high charge rate for a graduated but allowed to stay in the BIC is a basic and legitimate condition for the BIC to control the firm's dependence. We detected the differential effects of direct and indirect services on the firm's dependence. The firms with long incubating period are more sensitive to indirect service positively, and more sensitive to direct service negatively, when assessing their levels of dependence. This implies that BICs must develop a strategy on the basis of a firm's incubating period. Last but not least, it would be valuable to discover other important variables that influence the firm's dependence in the future studies. Moreover, future studies to explain the independence of startup companies in BICs would also be valuable.

• Korean Journal of Environmental Biology
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• v.39 no.1
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• pp.119-135
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• 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.

• 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.

• Science of Emotion and Sensibility
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• v.15 no.2
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• pp.297-306
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• 2012

In this study we investigated emotional characteristics of various whites which have slightly different nuances to suggest guidelines that help designers to select appropriate colors when designing white based products. The study involved three different procedures. In experiment 1, we selected 20 emotional words through a survey (N=30) among 60 words, which we picked from literature review that was thought to be appropriate to evaluate product colors. In experiment 2, we evaluated the emotional characteristics of 13 basic colors from the I.R.I Hue & Tone 120 system (N=30) using previously selected emotional words, to find relative emotional positions of white in comparison to other colors. Based on the ratings, factor analysis was conducted and consequently four factors were extracted: flamboyant, elegant, clear, and soft. Accordingly, the emotional characteristics of the 13 colors were profiled and compared with those of white. Finally, in experiment 3, we conducted an evaluation of emotional characteristics on 25 whites with different nuances facilitating the four factors obtained in experiment 2. The color stimuli used in experiments were measured in terms of CIE 1976 $L^*a^*b^*$, and regression analysis was performed in order to predict the emotional characteristics through the L, a, and b values of a color, as long as that is perceived as a white. Throughout three empirical studies, we observed three overruling tendencies : First, there are four important factors when evaluating product color - flamboyant, elegance, clearness and softness; second, white is dominantly the most elegant in comparison to other colors; third, the emotional factors of the study were affected by some combinations of attributes of colors rather than by all three-hue, saturation and brightness. In addition, the equations derived from the regression analysis in experiment 3, it is expected that designers may predict the emotional distinction between nuances of white.

• Information Systems Review
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• v.17 no.2
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• pp.77-100
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• 2015

This study examined the factors that influence the smartphone user's decision to accept the personalized mobile advertisement. As a theoretical basis, we applied the privacy calculus model (PCM) that illustrates how consumers are engaged in a dynamic adjustment process in which privacy risks are weighted against benefits of information disclosure. In particular, we investigated how smartphone users make a risk-benefit assessment under which personalized service as benefit-side factor and information privacy risks as a risk-side factor accompanying their acceptance of advertisements. Further, we extend the current PCM by considering advertisement fatigue as a new factor that may influence the user's acceptance. The research model with five (5) hypotheses was tested using data gathered from 215 respondents through a quasi-experimental survey method. During the survey, each participant was asked to navigate the website where the experimental simulation of a mobile advertisement service was provided. The results showed that three (3) out of five (5) hypotheses were supported. First, we found that the intention to accept advertisements is positively and significantly influenced by the perceived value of personalization. Second, perceived advertisement fatigue was also found to be a strong predictor of the intention to accept advertisements. However, we did not find any evidence of direct influence of privacy risks. Finally, we found that the significant moderating effect between the perceived value of personalization and advertisement fatigue. This suggests that the firms should provide effective tailored advertisement that can increase the perceived value of personalization to mitigate the negative impacts of advertisement fatigue.

• Information Systems Review
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• v.17 no.2
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• pp.193-218
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• 2015

The purpose of this study is to investigate the effects of closed-type SNS use (i.e., Naver Band) on the perception and behavior of the Korean Army soldiers. In contrast to open-type SNS (e.g., Facebook or Twitter), Naver Band is an online communication service system mostly based on confined offline social network. Therefore, it increases communication between acquaintances who have previously formed relationships. Although the Korean Army recently began to use Naver Band as a method of communication between soldiers, their parents/acquaintance, and Army commanders (or leaders), little research has been done about how this use directly affects army soldiers. Hence, applying the motivation opportunity ability theory of behavior, this study examines how enjoyment (Motivational factor), social ties (Opportunity factor), and social intelligence (Ability factor) affect soldiers' belongingness to their organization and organizational citizenship behavior (OCB). We also hypothesize that army soldiers' belongingness and OCB may enhance their individual performance. Survey results show that enjoyment, social ties, and social intelligence increase army soldiers' belongingness, which leads to OCB. Also, enhanced OCB increases individual performance. However, the effect of enjoyment and social ties on soldiers' OCB is non-significant and soldiers' belongingness does not have influence on individual performance. Theoretical and practical implications are presented.

• Management & Information Systems Review
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• v.29 no.4
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• pp.143-167
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• 2010

Diverse research topics relating to Social Network Services (SNS) such as, social affective factors in relationships among internet users, social capital value of SNS, comparing attributes why users are intending to participate in SNS, user's lifestyle and their preferences, and the exploratory seeking potential of SNS as a social capital need to be focused on. However, these researches that have been undertaken only consider facts at a particular period of the changing computing environment. In accordance with this indispensability, the integrated view on what technical, social and business characteristics and attributes need to be acknowledged. The purpose of this study is to analyze the evolving attributes and characteristics of SNS from Web 1.0 to Mobile web 2.0 through the Web 2.0 and Mobile 1.0 period. Based on the relevant literature, the attributes that drive the changing technological, social and business aspects of SNS have been developed and analyzed. This exploratory study analyzed major attributes and relationships between SNS and users by changing the paradigms which represented each period. It classified and chronicled each period by representing paradigms and deducted the attributes by considering three aspects such as technological, social and business administration. The major findings of this study are, firstly, the web based computing environment has been changed into the platform attribute for users in the aspect of technology. Users can only read, listen and view information through the web site in the early stages, but now it is possible that users can create, modify and distribute all kinds of information. Secondly, the few knowledge producers of web services have been changed into a collective intelligence by groups of people in the aspect of society. Information authority has been distributed and there is no limit to its spread. Many businesses recognized the potential of the SNS and they are considering how to utilize these advantages toward channel of promotion and marketing. Thirdly, the conventional marketing channel has been changed into oral transmission by using SNS. The market of innovative mobile technology such as smart phones, which provide convenience and access-ability toward customers, has been enlarged. New opportunities to build friendly relationship between business and customers as a new marketing chance have been created. Finally, the role of the consumer has been changed into the leading role of a prosumer. Users can create, modify and distribute information, and are performing the dual role of customer and producer.