• Title/Summary/Keyword: 비개입적 연구

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Love and Justice are Compatible ? - In Theory of Paul Ricœur (사랑과 정의, 양립 가능한가 - 폴 리쾨르 이론을 중심으로 -)

  • Lee, Kyung-lae
    • Cross-Cultural Studies
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    • v.52
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    • pp.53-78
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    • 2018
  • In the moral culture of the West, love and justice are two commands with roots in ancient times. One is the heritage of Hebraism, and the other belongs to the tradition of Hebraism and Hellenism. The two concepts are the most important virtues required for preserving stability in society. These two commands are compatible, in an exclusive relationship to each other. To ultimately seek their reconciliation, the precise concept analysis and understanding of each of them should be premised on, due to the multi-layered meaning of implications of the two concepts. To this end, we first have started with a lexical meaning and have done a conceptual analysis of what these two concepts are expressing. We have looked at Paul $Ric{\oe}ur$ in his interpretation of the discourse of love and justice. Finally, we looked at how these two concepts are narrated in literature. Through the literary works of Stendal, Albert Camus, and Dostoevsky, we have seen examples of literary configurations that have been embodied in life. In this way, through conceptual analysis, discourse analysis, and narrative analysis of the two concepts, the following conclusions were drawn. Love and justice were not a matter of choice. We could see coldness and unrealism of a society lacking love or with a problem of unclean love, through Stendhal's and Albert Camus' novels and their actual debate. In addition, in unclean paternalism, risk of the power of love blocking certain a certain touch of justice was also confirmed. So, it was necessary for a healthy future society to explore the possibility of the coexistence of love and justice. We confirmed the possibility of compatibility in a 'considerate balance' wherein the 'moral judgment in situation' is required, as Paul $Ric{\oe}ur$ expressed. This ideal situation may be realized when forms of love involving solidarity, mutual care, and compassion with pain like Dostoevsky are combined with the principle of distributional justice. When Albert Camus pursued justice and eventually faced reality and mentioned the need for mercy, he could have made a moral judgment based on this situation. In the end, love protects justice, and justice contributes to the realization of love. Justice reduces super-ethical love to moral categories, and love plays a role in enabling justice to exert its full force.

When Robots Meet the Elderly: The Contexts of Interaction and the Role of Mediators (노인과 로봇은 어떻게 만나는가: 상호작용의 조건과 매개자의 역할)

  • Shin, Heesun;Jeon, Chihyung
    • Journal of Science and Technology Studies
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    • v.18 no.2
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    • pp.135-179
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    • 2018
  • How do robots interact with the elderly? In this paper, we analyze the contexts of interaction between robots and the elderly and the role of mediators in initiating, facilitating, and maintaining the interaction. We do not attempt to evaluate the robot's performance or measure the impact of robots on the elderly. Instead, we focus on the circumstances and contexts within which a robot is situated as it interacts with the elderly. Our premise is that the success of human-robot interaction does not depend solely on the robot's technical capability, but also on the pre-arranged settings and local contingencies at the site of interaction. We select three television shows that feature robots for the elderly and one "dementia-prevention" robot in a regional healthcare center as our sites for observing robot-elderly interaction: "Grandma's Robot"(tvN), "Co-existence Experiment''(JTBC), "Future Diary"(MBC), and the Silbot class in Suwon. By analyzing verbal and non-verbal interactions between the elderly and the robots in these programs, we point out that in most cases the robots and the elderly do not meet one-to-one; the interaction is usually mediated by an actor who is not an old person. These mediators are not temporary or secondary components in the robot-elderly interaction; they play a key role in the relationship by arranging the first meeting, triggering initial interactions, and carefully observing unfolding interactions. At critical moments, the mediators prevent the interaction from falling apart by intervening verbally or physically. Based on our observation of the robot-elderly interaction, we argue that we can better understand and evaluate the human-robot interaction in general by paying attention to the existence and role of the mediators. We suggest that researchers in human-robot interaction should expand their analytical focus from one-to-one interactions between humans and robots to human-robot-human interactions in diverse real-world situations.

The Characteristics of Child and Adolescent Suicide Attempters Admitted to a University Hospital (일 대학병원에 자살 시도 후 입원한 소아청소년들의 특성)

  • Bang, Yeon-Sik;Lee, Jinhee;Min, Seongho;Ahn, Joung-Sook;Park, Ki-Chang;Kim, Min-Hyuk
    • Korean Journal of Psychosomatic Medicine
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    • v.26 no.2
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    • pp.135-144
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    • 2018
  • Objectives : The purpose of this study was to identify the differences of demographic and clinical characteristics between child-adolescents who received medical inpatient care and non-hospitalized adolescents after suicide attempts. Methods : The study included 35 child-adolescents who were hospitalized (Admission group) and 114 child-adolescents who were not hospitalized (Non-Admission group) as a result of a suicide attempt from 2009 to 2015. We compared sociodemographic, clinical, and suicide attempt-related characteristics through a chi-square test and logistic regression analysis to evaluate the differences between the two groups. Results : Child-adolescents of this study most commonly attempted suicide by poisoning, and for motivation of interpersonal problems. Admission group had significantly fewer attempts through injury by sharp objects (${\chi}^2=4.374$, p=0.037) and attempted suicide with a higher chance of actually dying when compared to Risk-Rescue Rating Scale (t=1.981, p=0.049). In addition, Admission group had relatively common motivation for academic problems (${\chi}^2=12.082$, p=0.001) and less motivation for interpersonal difficulties. (${\chi}^2=9.869$, p=0.002) Psychiatric diagnosis at the time of visiting the emergency department showed higher rates of depression in the admission group than Non-Admission group (${\chi}^2=8.649$, p=0.003). The results of logistic regression showed that depression affects hospitalization (OR=2.783, 95% CI 1.092-7.089, p=0.032). Conclusions : This study is meaningful in that it revealed the social and clinical characteristics of all child-adolescents who were hospitalized at a university hospital after attempting suicide. This study identified differences in motivation, methods, and psychiatric diagnosis of hospitalized adolescents and those who were not. Therefore, the results may help adolescent suicide attempters to get a discriminatory approach based on their admission.

A Landscape of Joseon Dynasty in Late 19th Century through Experience Record of Modern Westerners - Focused on Landscape Vocabulary and Content Analysis - (근대기 서양인들의 조선견문기를 통해 본 19세기 말 조선의 경관 - 경관 관련 어휘와 내용 분석을 중심으로 -)

  • Kim, Dong-Hyun;Shin, Hyun-Sil
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.36 no.1
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    • pp.20-33
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    • 2018
  • This study aims to illuminated landscape of Joseon Dynasty in the end of 19th century when Joseon dynasty began to modernize through the perspective of Westerners. Historical meaning to Western people's landscape records has been preceded. And landscape typology and their perception were analyzed. The results were as follows. First, the Westerners who visited Joseon dynasty at that time were involved in the historical and political situation of the Joseon Dynasty or understood their culture through traveling for so long. And record of Westerners is a significant data to analyze scenery at that time because common contents appear in various books. Second, the landscape of Joseon dynasty that appears in Western records was mainly recorded in small towns and villages, natural environments, scenic sites, historic sites, modern facilities, and cultivated areas. Small towns and villages are mainly mentioned with shabby alleys and dense houses. And natural landscape were identified to mountain landscapes and diverse geomorphological landscape that surrounding vegetation along the coast and rivers. The palaces, fortress and temples were recorded as main objects of scenic sites and historic site. And western-style buildings such as foreign legations and settlements, churches and schools were mentioned in the modernized facilities. A cultivated land was confirmed to be underdeveloped and neglected, but as range of view became wider, it was seen to a peaceful and prosperous rural landscape. Third, Westerners' landscape perception of Joseon dynasty at that time can be deduced from positive or negative perceptions. The residential environment was perceived as negative because it was unsanitary and backward. On the contrary, outstanding natural landscapes, scenic sites and historic sites, and upper class gardens were perceived as positive. For modernized landscapes, positive and negative perceptions were similarly mentioned. Positive perceptions were formed in improvement of civilized landscape, and appeared negative perception because damaged traditional landscapes and heterogeneity.

The Analysis of the Current Status of Medical Accidents and Disputes Researched in the Korean Web Sites (인터넷 사이트를 통해 살펴본 의료사고 및 의료분쟁의 현황에 관한 분석)

  • Cha, Yu-Rim;Kwon, Jeong-Seung;Choi, Jong-Hoon;Kim, Chong-Youl
    • Journal of Oral Medicine and Pain
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    • v.31 no.4
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    • pp.297-316
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    • 2006
  • The increasing tendency of medical disputes is one of the remarkable social phenomena. Especially we must not overlook the phenomenon that production and circulation of information related to medical accidents is increasing rapidly through the internet. In this research, we evaluated the web sites which provide the information related to medical accidents using the keyword "medical accidents" in March 2006, and classified the 28 web sites according to the kinds of establishers. We also analyzed the contents of the sites, and checked and compared the current status of the web sites and problems that have to be improved. Finally, we suggested the possible solutions to prevent medical accidents. The detailed results were listed below. 1. Medical practitioners, general public, and lawyers were all familiar with and prefer the term "medical accidents" mainly. 2. In the number of sites searched by the keyword "medical accidents", lawyer had the most sites and medical practitioners had the least ones. 3. Many sites by general public and lawyers had their own medical record analysts but there was little professional analysts for dentistry. 4. General public were more interested in the prevention of medical accidents but the lawyers were more interested in the process after medical accidents. The sites by medical practitioners dealt with the least remedies of medical accidents, compared with other sites. 5. General public wanted the third party such as government intervention into the disputes including the medical dispute arbitration law or/and the establishment of independent medical dispute judgment institution. 6. In the comparison among the establishers of web sites, medical practitioners dealt with the least examples of medical accidents. 7. The suggestion of cases in counseling articles related to dental accidents were considered less importantly than the reality. 8. Whereas there were many articles about domestic cases related to the bloody dental treatment, in the open counseling articles the number of dental treatment regarding to non insurance treatment was large. 9. In comparing offered information of medical accidents based on the establishers, general public offered vocabularies, lawyers offered related laws and medical practitioners offered medical knowledge relatively. 10. They all cited the news pressed by the media to offer the current status of domestic medical accidents. Especially among the web sites by general public, NGOs provided the plentiful statistical data related to medical accidents. 11. The web sites that collect the medical accidents were only two. As a result of our research, we found out that, in the flood of information, medical disputes can be occurred by the wrong information from third party, and the medical practitioners have the most passive attitudes on the medical accidents. Thus, it is crucial to have the mutual interchange and exchange of information between lawyer, patients and medical practitioners, so that based on clear mutual comprehension we can solve the accidents and disputes more positively and actively.

Association between intake of antioxidant vitamins and metabolic syndrome risk among Korean adults (한국 성인의 항산화 비타민 섭취와 대사증후군 위험 간의 관련성)

  • Ahn, Seoeun;Jun, Shinyoung;Kang, Minji;Shin, Sangah;Wie, Gyung-Ah;Baik, Hyun Wook;Joung, Hyojee
    • Journal of Nutrition and Health
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    • v.50 no.4
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    • pp.313-324
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    • 2017
  • Purpose: The purpose of this study was to examine the association between intake of antioxidant vitamins and prevalence of metabolic syndrome (MetS) among Korean adults. Methods: A total of 614 subjects aged 30~60 years were recruited from those who received a medical checkup at a general hospital in South Korea between 2009 and 2012. Presence of MetS was determined based on criteria issued by the NCEP ATP III. Intakes of antioxidant vitamins (vitamin A, retinol, carotenoids, vitamin C, and vitamin E) were estimated by combining 3-day diet records with an antioxidant vitamin database for common Korean foods. We used multiple logistic regression analysis to assess the association between dietary intakes of antioxidant vitamins and MetS. Results: Men in the highest tertile for retinol (OR = 0.40, 95% CI = 0.23~0.71, P for trend = 0.0009), carotenoids (OR = 0.57, 95% CI = 0.32~1.00, P for trend = 0.0470), and vitamin E (OR = 0.52, 95% CI = 0.30~0.92, P for trend = 0.0190) intakes had a lower likelihood of having Mets than those in the lowest tertile. The OR of high fasting blood glucose among men in the highest tertile for vitamin A (${\mu}g$ RE: OR = 0.55, 95% CI = 0.32~0.97, P for trend = 0.0417, ${\mu}g$ RAE: OR = 0.52, 95% CI = 0.29~0.92, P for trend = 0.0211), carotenoids (OR = 0.41, 95% CI = 0.23~0.73, P for trend = 0.0036), and vitamin E (OR = 0.47, 95% CI = 0.26~0.82, P for trend = 0.0080) intakes was lower than those in the lowest tertile. In women, subjects in the highest tertile of retinol intakes had a lower prevalence of MetS than those in the lowest tertile group (OR = 0.55, 95% CI = 0.30~0.98). The OR for abdominal obesity was lower among women with the highest vitamin A (${\mu}g$ RE) intakes compared to those in the lowest tertile (OR = 0.51, 95% CI = 0.28~0.93, P for trend = 0.0293). Conclusion: These results suggest that dietary intakes of antioxidant vitamins might be associated with reduced risk of having MetS among Korean adults.

A Study on aircraft ownership and air business control requirement in Korea (항공운송사업자의 국적 제한에 관한 고찰)

  • Lee, Chang-Jae
    • The Korean Journal of Air & Space Law and Policy
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    • v.33 no.1
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    • pp.147-174
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    • 2018
  • The air transportation industry is a field where control and interference of the state are generalized compared to other industries. However, the premise for national intervention in the air transportation industry is the determination of the nationality of the aircraft or airline company concerned. This is because it is necessary to clarify the distinction between the domestic and foreign carriers so that they can exercise airspace sovereignty. The purpose of this paper is to compare the current status and contents of Korean law and regulations on the determination of nationality with the foreign legal system. To this end, the starting point of the discussion is to look at the history of nationality restrictions on the US air transport industry and the issues that arise in the content and operation of the system today. In addition, this paper examined the provisions of the Japanese aviation law, which is very similar to that of Korea, and then compared the current legal provisions of the United States, Japan and Korea. As a conclusion, this paper sought the direction of revision of the Korean law on the basis of the foreign status of the restriction of nationality in the air transportation industry. Compared with our law, the US and Japan are generally regarded to be more concerned with the contents of their own airline companies than those of foreigners or non-citizen. In spite of the fact that there are many laws and regulations in the United States regarding the de facto dominance of domestic airline companies by foreigners, there have been a lot of controversies in this matter. By the way, Japan has been stipulating regulations on holding companies and affiliated companies. In the global era, it would be meaningful to check the status of the nationality restrictions in the aviation industry, which is based on internationality. I hope that this study will be able to build a legal institutional basis for Korea's aviation industry development from a reasonable protectionist point of view rather than a narrow nationalism in a rapidly changing era.

A study on the case of education to train an archivist - Focus on archival training courses and the tradition of archival science in Italiy - (기록관리전문가의 양성교육에 관한 사례연구 -이탈리아의 기록관리학 전통과 교육과정을 중심으로-)

  • Kim, Jung-Ha
    • Journal of Korean Society of Archives and Records Management
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    • v.1 no.1
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    • pp.201-230
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    • 2001
  • Conserving the recored cultural inheritance is actually the duty of all of us. Above all, the management and conservation of archives and documents is up to archivists who have technical knowledge about archival science. Archivists have to not only conserve archives and documents but also carry out classifying and appraising them in order to define them as current historic ones. The fundamental education about archival science is made up of history and law. Because Archive is the organisation which manage archives and documents produced by legal and administrative actions. Although there are still arguments about technical knowledge and degree archivists have to acquire, most of them prefer the studies related with history and emphasize legal studies to be the general boundary of archivits' ideology and trust. The training course about conservation of archives is conducted in about 9 National Archives of Torino, Milano, Venezia, Genova, Bologna, Parma, Roma, Napoli, Palermo. The training course in 19th was mostly based on the lectures of Phaleography, Diplomatics. There were not the education about archival science yet. Toward the end of 19th and 20th, people stressed the most basic subject in the training course of National Archive was not Phaleography and Diplomatics but archival science. The goal of archival science is to study the institution and organisation transferring archives and documents to Archive. And also it help archivists not wander about with ignorance of organisational and original procedures and divisions but know exactly theirs works. Like this, the studies on institution and organisation have got in the saddle as a branch of archival science since a few ten years. While archival science didn't evoke sympathy among people and experienced the tedious and difficult path in italy and other countries, Archive was managed by experts of other branches. As a result, there were a lot of faults in Archival Science. Specializing training course for Italian archivists came into being under the backdrop of Social Science Institute of Roma National University in 1925. The archival course of universities accomplished by the studies of history, law and economy. And such as Eugenio Casanova and Giorgio Cencetti were devoted archival science was abled to settle down in national archive. The training course for experts of 'archival science, 'Phaleography and Diplomatics' in National Archive of Bologna(Archivio di Stato di Bologna) is one of courses conducted in 17 National Archives in italy. This course is gratuitous and made up of 8 subjects(Archivistica, Paleografia, Diplomatica, Storia dell' Archivio, Notariato e documenti privati, istituzione medievale, istituzione moderna, istituzione contemporanea) students have to complete for two years. Students can receive the degree through passing twice written exam and once oral test. After department of Culture and education finally puts the marks of students, the chief Nationa Archive of Bologna confer the degree of 'archival science Phaleography and Diplomatics' on students passing the exams. This degree authenticates trainees' qualification which enables him to work at the archive in province, district and administrative capital city and archive of comunity and so on. Italian training course naturally leads archivists to keep in contact with valuable cultural inheritance through training in Archive. And it shows the intention to strengthen the affinity with each documents in the spot of archival management before training archivists. Also this is appraised as one of positive policies to conserve the local cultual inheritante in connection with the original qualitity of national archive with testify the history of each region. Traning course for archivist in Italy shows us the way how we have to prepare and proceed it. First, from producing documents to conserving than forever there has introduced 'original order that is to say a general rule to respect the first order given at the time producing documents'. Management of administrative documents is related consistently with one of historical documents. Second, the traning course for archivist is managing around 17 national archives. because italian national archive lay stress not or rducation of theory bus on train for archivest working in the first time of archival science. Third, diplomatics and phaleography for studies about historical document support archives. Forth, the studies on history id proceeding by cooperation between archivist and historian around archive. How our duties is non continuinf disputer who has to conserve and manage document and archives, but traing experts who having ability, vision and flexible thought, responsibility about archivals.

Characteristics and classification of paddy soils on the Gimje-Mangyeong plains (김제만경평야(金堤萬頃平野)의 답토양특성(沓土壤特性)과 그 분류(分類)에 관(關)한 연구(硏究))

  • Shin, Yong Hwa
    • Korean Journal of Soil Science and Fertilizer
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    • v.5 no.2
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    • pp.1-38
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    • 1972
  • This study, designed to establish a classification system of paddy soils and suitability groups on productivity and management of paddy land based on soil characteristics, has been made for the paddy soils on the Gimje-Mangyeong plains. The morphological, physical and chemical properties of the 15 paddy soil series found on these plains are briefly as follows: Ten soil series (Baeggu, Bongnam, Buyong, Gimje, Gongdeog, Honam, Jeonbug, Jisan, Mangyeong and Suam) have a B horizon (cambic B), two soil series (Geugrag and Hwadong) have a Bt horizon (argillic B), and three soil series (Gwanghwal, Hwagye and Sindab) have no B or Bt horizons. Uniquely, both the Bongnam and Gongdeog series contain a muck layer in the lower part of subsoil. Four soil series (Baeggu, Gongdeog, Gwanghwal and Sindab) generally are bluish gray and dark gray, and eight soil series (Bongnam, Buyong, Gimje, Honam, Jeonbug, Jisan, Mangyeong and Suam) are either gray or grayish brown. Three soil series (Geugrag, Hwadong and Hwagye), however, are partially gleyed in the surface and subsurface, but have a yellowish brown to brown subsoil or substrata. Seven soil series (Bongnam, Buyong, Geugrag, Gimje, Gongdeog, Honam and Hwadong) are of fine clayey texture, three soil series (Baeggu, Jeonbug and Jisan) belong to fine loamy and fine silty, three soil series (Gwanghwal, Mangyeong and Suam) to coarse loamy and coarse silty, and two soil series (Hwagye and Sindab) to sandy and sandy skeletal texture classes. The carbon content of the surface soil ranges from 0.29 to 2.18 percent, mostly 1.0 to 2.0 percent. The total nitrogen content of the surface soil ranges from 0.03 to 0.25 percent, showing a tendency to decrease irregularly with depth. The C/N ratio in the surface soil ranges from 4.6 to 15.5, dominantly from 8 to 10. The C/N ratio in the subsoil and substrata, however, has a wide range from 3.0 to 20.25. The soil reaction ranges from 4.5 to 8.0. All soil series except the Gwanghwal and Mangyeong series belong to the acid reaction class. The cation exchange cpacity in the surface soil ranges from 5 to 13 milliequivalents per 100 grams of soil, and in all the subsoil and substrata except those of a sandy texture, from 10 to 20 milliequivalents per 100 grams of soil. The base saturation of the soil series except Baeggu and Gongdeog is more than 60 percent. The active iron content of the surface soil ranges from 0.45 to 1.81 ppm, easily-reduceable manganese from 15 to 148 ppm, and available silica from 36 to 366 ppm. The iron and manganese are generally accumulated in a similar position (10 to 70cm. depth), and silica occurs in the same horizon with that of iron and manganese, or in the deeper horizons in the soil profile. The properties of each soil series extending from the sea shore towards the continental plains change with distance and they are related with distance (x) as follows: y(surface soil, clay content) = $$-0.2491x^2+6.0388x-1.1251$$ y(subsoil or subsurface soil, clay content) = $$-0.31646x^2+7.84818x-2.50008$$ y(surface soil, organic carbon content) = $$-0.0089x^2+0.2192x+0.1366$$ y(subsoil or subsurface soil, pH) = $$-0.0178x^2-0.04534x+8.3531$$ Soil profile development, soil color, depositional and organic layers, soil texture and soil reaction etc. are thought to be the major items that should be considered in a paddy soil classification. It was found that most of the soils belonging to the moderately well, somewhat poorly and poorly drained fine and medium textured soils and moderately deep fine textured soils over coarse materials, produce higher paddy yields in excess of 3,750 kg/ha. and most of the soils belonging to the coarse textured soils, well drained fine textured soils, moderately deep medium textured soils over coarse materials and saline soils, produce yields less than 3,750kg/ha. Soil texture of the profile, available soil depth, salinity and gleying of the surface and subsurface soils etc. seem to be the major factors determining rice yields, and these factors are considered when establishing suitability groups for paddy land. The great group, group, subgroup, family and series are proposed for the classification categories of paddy soils. The soil series is the basic category of the classification. The argillic horizon (Bt horizon) and cambic horizon (B horizon) are proposed as two diagnostic horizons of great group level for the determination of the morphological properties of soils in the classification. The specific soil characteristics considered in the group and subgroup levels are soil color of the profile (bluish gray, gray or yellowish brown), salinity (salic), depositonal (fluvic) and muck layers (mucky), and gleying of surface and subsurface soils (gleyic). The family levels are classified on the basis of soil reaction, soil texture and gravel content of the profile. The definitions are given on each classification category, diagnostic horizons and specific soil characteristics respectively. The soils on these plains are classified in eight subgroups and examined under the existing classification system. Further, the suitability group, can be divided into two major categories, suitability class and subclass. The soils within a suitability class are similar in potential productivity and limitation on use and management. Class 1 through 4 are distinguished from each other by combination of soil characteristics. Subclasses are divided from classes that have the same kind of dominant limitations such as slope(e), wettness(w), sandy(s), gravels(g), salinity(t) and non-gleying of the surface and subsurface soils(n). The above suitability classes and subclasses are examined, and the definitions are given. Seven subclasses are found on these plains for paddy soils. The classification and suitability group of 15 paddy soil series on the Gimje-Mangyeong plains may now be tabulated as follows.

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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
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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.