• Journal of the Korean Society of Food Science and Nutrition
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• v.40 no.3
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• pp.426-434
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• 2011

In order to increase the use of rice, ginseng Garaedduks and Topokki were made and the physicochemical and sensory properties were investigated. Topokki and Garaedduks were added with 0, 1, 3 and 5% ginseng powder and stored at $20^{\circ}C$ for 48 hours. The moisture contents were not different to the increasing amount of ginseng powder and increasing storage time for 48 hours. The moisture content of Garaedduks for control and 5% added ginseng powder were 48.08% and 49.62%, respectively. The L value in color of uncooked ginseng Garaedduk decreased according to the added amount of ginseng powder, and the b value in color increased significantly according to the added amount of ginseng powder and during 48 hours storage at $20^{\circ}C$. Textural analysis, measured using a texture analyzer, of Garaedduk revealed that hardness, cohesiveness, chewiness decreased significantly and adhesiveness increased according to the added amount of ginseng powder. In sensory evaluation, 5% ginseng Garaedduk (uncooked, cooked) scored higher in overall acceptability than those of the other samples. In cooking properties, water absorption and solid contents increased according to the added amount of ginseng powder. Therefore, Garaedduk containing 5% ginseng powder was the most preferable. These results implied that the degree of retrogradation of ginseng Garaedduk might be low due to its high dietary fiber content.

• Journal of Korea Entertainment Industry Association
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• v.13 no.2
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• pp.27-36
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• 2019

Today, the Korean wave headed by K-pop is newly named as 'New Korean Wave' in that it has been extended to United States, Europe and Russia. K-POP, the main player of the new Korean wave, has been successful in SNS marketing channels. Furthermore, the content of K-pop has attracted the attention of the global audience. The media and public attention on the Korean Wave is meaningful because it is not merely a cultural export. It also makes Korean people feel national pride, seeing the mental influence of its culture on other regions. Moreover, the development of the cultural industry in our society, which is different from industrial or material development, is a proof that Korean society is at the center of globalization. Until the 20th century, Korean culture had been rather receptive than dominant. In other words, it was focused more on acceptance of other cultures than active creation or outflow of its own. Now, however, K-POP is not anymore copying Western culture. It is creating its own unique characters, which makes K-pop very competitive. Korean culture has been formed for a long time in Korea's unique historical background. Korean popular culture also has to establish a solid foothold in world markets through its distinctive and traditional feature. The positive consumer response to Korean pop culture will create the added value of Korean contents and their derivatives, which will heighten Korea's national image also. In other words, if traditional art and K-POP are converged and equipped with our own unique and highly artistic culture, they will take the lead in the global cultural art market. In this study, we will recognize the possibility, growth and development of K-pop culture and analyze the cases of combining K-pop and Korean traditional art. First, we have to blend traditional art and other various genres to create diverse contents, and we have to actively utilize media channels. Second, we must improve people's awareness of the copyrights of traditional art. Also, we have to mitigate the copyrights of creative dance to expand the disclosure of contents which can be utilized. Third, we have to learn about traditional arts from younger age. Fourth, we will expand traditional arts to the whole of Korean cultural policies, which can enhance the nation's cultural value and create economic benefits. These four are expected to be effective ways to preserve the identity of traditional art and at the same time, globalize Korean culture.

• (The) Research of the performance art and culture
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• no.22
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• pp.223-252
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• 2011

If we remember that modern world history has built systems of meaning through the concepts "difference," "different," and "other-ness" and has constructed new identity based on opposing hierarchy, music anthropology which tried to build "difference" between the west and the non-west was thoroughly west -centered, in the sense that it has perceived the heterogeneous symbolic systems among nations, as well as the barrier between the two cultures. On the other hand, world music, which has emerged as the most attractive field in culture industry and concert-art-market by crossing over global capitals, markets, and barriers, can be considered the most post-modernist and glocal. However, it is interesting to note that world music, which has been described as post-modern and glocal, has "difference" and "different" in its basis, just like the precepts for modern music anthropology (Meintjes 1990; Guilbault 1993; Taylor 1997; Frith 2000; Feld 1988). Furthermore, one can understand that the "different" and "difference," generally termed as being "non-western," are fundamentally based on ethnic or national imagination. In this sense it is interesting and important to examine such ethnic imagination in the "non-western ethnic musics" in music anthropology and in world music. Notwithstanding the attention paid and research made by music anthropologists, they have failed to elevate the "non-western ethnic musics" to become universally communicative, and these ethnic musics were reborn as "global" and "world music," through the process of "acculturation," "derivation," and "hybridization," with the west as major site for production and consumption. Meanwhile, the audience for world music, which did not exist before the birth of world music as a term, was now born as world music emerged. They are global populace who consume the musical "difference" and "imagined ethnicity," who through their consumption are constructing new social meanings including ethnicity, race, nation, and class identity. This study, by examining current discourse, performance, and process for the world music through media and field studies and scholarly debates, attempts to understand the production and consumption of "imagined ethnicity." This will also shed light on how "ethnicity" is created and consumed, and how this is involved in the process of world music.

• Journal of the Korean Society of Food Culture
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• v.22 no.6
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• pp.721-741
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• 2007

1. For the types of boiled rice, there were 1 type of bap, 1 type of jebap cooked with glutinous rice, 13 types of boiled rice cooked by mixing grains and nuts such as daemakban, somakban, jobap, cheongryangmiban, jobap, gijangbap, yulmubap, hyeonmibap, boribap and patmulbap as well as patbap, congbap, byeolbap and bambap etc as ogokbap. Also, there were 12 types of bap cooked by mixing herb medicinal ingredients such as cheongjeong, oban, boksungabap, gumeunsaekbap, hwanggukgamchobap, yeongeunbap, okjeongbap, gogumabap, dububap, samssibap, dorajibap, gamjabap, songibap and jukshilbap. There were 7 types bap cooked as unique one bowl dish at the present as bapby mixing fish, meat, shellfish and milk as ingredients are hwangtang, gyejanggukbap, janggukbap, gulbap, kimchibap, chusaban and bibimbap, etc and the types of bap that have been analyzed are 34 total. 2. For the food ingredients used in bap types 23 types of miscellaneous grains, 5 types of nuts and 11 types of meat, 6 types of fish, 35 types of vegetables, 2 types of fruit including pears or peaches were used. Garlic wasn't used perhaps because of it being boiled rice 3. Types of Sap by Cooking Methods. (1) The ssalbap was cooked by first boiling water, putting in rice grains and boiling hard to be cooked as overcooked bap (rice). (2) The japgokbap (boiled cereals) has used buckwheat, barley job's tear, etc to be boiled down by soaking the ones with large grains (beans) first in advance to be boiled down or cooked by crushing into fine pieces. The red bean, etc was boiled down in advance or placed at the bottom of pot by cutting into two pieces while jujube or nut was cut into three pieces to cook the bap by pouring a lot of water and mixing other ingredients. (3) The gukbap (soup boiled rice), etc were cooked by squeezing out the yellow chrysanthemum that has dried chrysanthemum to cook the boiled rice by putting in rice and gukbap, meat or bones, etc were boiled down for a long time and decorated with meat or wild greens by mixing the bap in the meat juice. For gulbap (oyster boiled rice), etc, it was cooked as ingredients were stir fried in advance or washed and put in when the bap was about half cooked. (4) For bibimbap (mixed boiled rice), after the bap was overcooked first with rice, the wild greens were mixed lightly with bap beforehand, then the wild greens, decorations and garnishings were laid above rice and red pepper powder was sprinkled. (5) Namchok leaves, etc were boiled to cook the boiled rice with rice after being cooled while namchok stem and leaves were pounded to make juice and cooked the bap with rice. The peach, lotus root and yams were cut into fine pieces to be put in together when rice was about half done. The bellflower was soaked in water to be boiled down for a long time while potatoes and pine mushrooms, etc were cut into fine pieces to cook the bap (boiled rice) with rice.

• 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.