• Journal of Intelligence and Information Systems
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• v.26 no.4
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• pp.173-198
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• 2020

For a long time, many studies have been conducted on predicting the success of campaigns for customers in academia, and prediction models applying various techniques are still being studied. Recently, as campaign channels have been expanded in various ways due to the rapid revitalization of online, various types of campaigns are being carried out by companies at a level that cannot be compared to the past. However, customers tend to perceive it as spam as the fatigue of campaigns due to duplicate exposure increases. Also, from a corporate standpoint, there is a problem that the effectiveness of the campaign itself is decreasing, such as increasing the cost of investing in the campaign, which leads to the low actual campaign success rate. Accordingly, various studies are ongoing to improve the effectiveness of the campaign in practice. This campaign system has the ultimate purpose to increase the success rate of various campaigns by collecting and analyzing various data related to customers and using them for campaigns. In particular, recent attempts to make various predictions related to the response of campaigns using machine learning have been made. It is very important to select appropriate features due to the various features of campaign data. If all of the input data are used in the process of classifying a large amount of data, it takes a lot of learning time as the classification class expands, so the minimum input data set must be extracted and used from the entire data. In addition, when a trained model is generated by using too many features, prediction accuracy may be degraded due to overfitting or correlation between features. Therefore, in order to improve accuracy, a feature selection technique that removes features close to noise should be applied, and feature selection is a necessary process in order to analyze a high-dimensional data set. Among the greedy algorithms, SFS (Sequential Forward Selection), SBS (Sequential Backward Selection), SFFS (Sequential Floating Forward Selection), etc. are widely used as traditional feature selection techniques. It is also true that if there are many risks and many features, there is a limitation in that the performance for classification prediction is poor and it takes a lot of learning time. Therefore, in this study, we propose an improved feature selection algorithm to enhance the effectiveness of the existing campaign. The purpose of this study is to improve the existing SFFS sequential method in the process of searching for feature subsets that are the basis for improving machine learning model performance using statistical characteristics of the data to be processed in the campaign system. Through this, features that have a lot of influence on performance are first derived, features that have a negative effect are removed, and then the sequential method is applied to increase the efficiency for search performance and to apply an improved algorithm to enable generalized prediction. Through this, it was confirmed that the proposed model showed better search and prediction performance than the traditional greed algorithm. Compared with the original data set, greed algorithm, genetic algorithm (GA), and recursive feature elimination (RFE), the campaign success prediction was higher. In addition, when performing campaign success prediction, the improved feature selection algorithm was found to be helpful in analyzing and interpreting the prediction results by providing the importance of the derived features. This is important features such as age, customer rating, and sales, which were previously known statistically. Unlike the previous campaign planners, features such as the combined product name, average 3-month data consumption rate, and the last 3-month wireless data usage were unexpectedly selected as important features for the campaign response, which they rarely used to select campaign targets. It was confirmed that base attributes can also be very important features depending on the type of campaign. Through this, it is possible to analyze and understand the important characteristics of each campaign type.

• Journal of Christian Education in Korea
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• v.68
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• pp.77-112
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• 2021

This study is based on the research of the first year, which is the National Research Foundation of Korea's R&D subject for middle-grade researchers. In this study, the practical curriculum development of the education for love - an according to the psychoanalytic perspectives of F. Dolto(1908-1988) - is suggested as follows. The first is 'the reconstruction of the directions of curriculum and its specific aims in accordance with such directions.' The reconstruction of the directions of curriculum aims at leading our future generation to live as a subject of desire through the mutual-communication of love. The second is 'the reconstruction of the tasks of curriculum and its specific contents in accordance with such tasks.' The reconstruction of the tasks of curriculum pursuit to help our future generation through the converting the education for love into the paradigm of desire of Agape to live as a subject of desire forming a whole personality and practicing the desire of Agape in daily life. as a source of desire. According to these aims, the reconstruction of directions of curriculum are presented as following: firstly, 'curriculum for the mutual-communication between subjects of love' and secondly, 'curriculum for the subject of desire'. The reconstruction of tasks of curriculum are like these: firstly, 'converting the education for love into the paradigm of desire of Agape', and secondly, 'forming a whole personality through the education for love'. Thus, with respect to two specific aims in accordance with the reconstruction of directions are suggested like these: Firstly, 'constructing a subject as a speaking existence' and secondly, 'realizing the subject as the autonomous source of desire'. In the two specific contents in accordance with the reconstruction of tasks are presented as following: Firstly, 'realizing the truth of the desire of Agape'.' Secondly, 'practicing the desire of Agape in daily life.' The third is 'the reconstruction of curriculum by life cycle' are suggested. They include the fetal life, infants and preschool children life, and childhood life. In further study, it is required to contain adolescent period. It will be useful to help them to recover their self-esteem with the experience of true love, especially, out-of-school young generation overcome negative perspectives and prejudice in the society, and challenges to their dreams and future through proper utilization of the study outcome. The outcome of this study, which presented practical curriculum development of the education for love based on the understanding of psychoanalytic 'desire of subject' can be used as basic teaching materials for our future generations. Furthermore, the results can be used as a resource for educating ministers and lay leaders in the religious world to build capabilities to heal their inner side as well as the society that is tainted with various forms of conflict. These include general conflicts, anger, pleasure and addiction, depression and suicide, violence and murder, etc. The study outcome can contribute to the prevention of antisocial incidents against humanity that have recently been occurring in our free-semester system implemented in all middle schools across the country to be operated effectively. For example, it is possible to provide the study results as lecture and teaching materials for 'character camp' (self-examination and self-esteem improvement training) and 'family healing camp' (solution of a communication gap between family members and love communication training), which help students participate in field trip activities and career exploration activities voluntarily, independently, and creatively. Ultimately, it can visibly present the convergent research performance by providing the study outcome as preliminary data for the development of lecture videos and materials including infant care and preschool education, parental education, family consultation education, and holistic healing education. Support from the religious world, including the central government and local governments, are urgently required in order for such educational possibilities to be fulfilled both in the society and the fields of church education and to be actively linked to follow-up studies.

• Maritime Security
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• v.5 no.1
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• pp.1-53
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• 2022

One manifestation of the contemporary era of renewed great power competition has been the deepening relationship between China and Russia. Their strengthening military ties, notwithstanding their lack of a formal defense alliance, have been especially striking. Since China and Russia deploy two of the world's most powerful navies, their growing maritime cooperation has been one of the most significant international security developments of recent years. The Sino-Russian naval exercises, involving varying platforms and locations, have built on years of high-level personnel exchanges, large Russian weapons sales to China, the Sino-Russia Treaty of Friendship, and other forms of cooperation. Though the joint Sino-Russian naval drills began soon after Beijing and Moscow ended their Cold War confrontation, these exercises have become much more important during the last decade, essentially becoming a core pillar of their expanding defense partnership. China and Russia now conduct more naval exercises in more places and with more types of weapons systems than ever before. In the future, Chinese and Russian maritime drills will likely encompass new locations, capabilities, and partners-including possibly the Arctic, hypersonic delivery systems, and novel African, Asian, and Middle East partners-as well as continue such recent innovations as conducting joint naval patrols and combined arms maritime drills. China and Russia pursue several objectives through their bilateral naval cooperation. The Treaty of Good-Neighborliness and Friendly Cooperation Between the People's Republic of China and the Russian Federation lacks a mutual defense clause, but does provide for consultations about common threats. The naval exercises, which rehearse non-traditional along with traditional missions (e.g., counter-piracy and humanitarian relief as well as with high-end warfighting), provide a means to enhance their response to such mutual challenges through coordinated military activities. Though the exercises may not realize substantial interoperability gains regarding combat capabilities, the drills do highlight to foreign audiences the Sino-Russian capacity to project coordinated naval power globally. This messaging is important given the reliance of China and Russia on the world's oceans for trade and the two countries' maritime territorial disputes with other countries. The exercises can also improve their national military capabilities as well as help them learn more about the tactics, techniques, and procedures of each other. The rising Chinese Navy especially benefits from working with the Russian armed forces, which have more experience conducting maritime missions, particularly in combat operations involving multiple combat arms, than the People's Liberation Army (PLA). On the negative side, these exercises, by enhancing their combat capabilities, may make Chinese and Russian policymakers more willing to employ military force or run escalatory risks in confrontations with other states. All these impacts are amplified in Northeast Asia, where the Chinese and Russian navies conduct most of their joint exercises. Northeast Asia has become an area of intensifying maritime confrontations involving China and Russia against the United States and Japan, with South Korea situated uneasily between them. The growing ties between the Chinese and Russian navies have complicated South Korean-U.S. military planning, diverted resources from concentrating against North Korea, and worsened the regional security environment. Naval planners in the United States, South Korea, and Japan will increasingly need to consider scenarios involving both the Chinese and Russian navies. For example, South Korean and U.S. policymakers need to prepare for situations in which coordinated Chinese and Russian military aggression overtaxes the Pentagon, obligating the South Korean Navy to rapidly backfill for any U.S.-allied security gaps that arise on the Korean Peninsula. Potentially reinforcing Chinese and Russian naval support to North Korea in a maritime confrontation with South Korea and its allies would present another serious challenge. Building on the commitment of Japan and South Korea to strengthen security ties, future exercises involving Japan, South Korea, and the United States should expand to consider these potential contingencies.

• (The) Research of the performance art and culture
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• no.42
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• pp.47-75
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• 2021

This thesis looks into the interpretation of the Korean War and mystery genre in Korea in the 1970s by analyzing the special drama , in which the theme was directly related to the Korean War, airing through MBC in 1979. It begins by finding the change in direction in the 1970s when the world of TV was dictated through the heavy censorship and the memory of the war by the government. It also looks at the intentions of the producer who was taking in the new way and the viewers who also accepted this drama and its reflections. In order to gain some insights into these issues, it compares between the drama "The Last Witness" and the original novel by Seong-jong Kim who holds the same time to see the way in which this is dramatized. The drama, "The Last Witness", was produced with a plan to generate a high-quality special drama which combined both artistry and sense of purpose. Nevertheless, as watching TV became a leisurely past-time during this period, TV dramas become more aggressive and suggestive in order to attract viewers. This ultimately was encored with obstacles due to the regime and the heavy censorship at the time. The genre of special drama that is well known in South Korea, is designed as an art form to satisfy both their unique artistry and its purpose. The conflict is seen between the key elements of the artistic drama crated by the producers and the 'encouraged' elements that often are needed to engage the viewers. Thus, more often than not, special dramas defeat the original intention of national harmony, encouraged by the regime. This is due to the 'novelty' aspect which grows from the effort of bringing enjoyment to viewers whilst also trying to achieve the artistic drama to life. Alongside this, crime element in this drama is designed in a way that visually embodies the process of deduction, becoming a new possibility to secure the reality of the times. However, it was also a paradoxical existence since it was indicated as an example of unrefined culture that lost its original intention. In that way, it is worth to think that detective suspense stories, which were not popular in Korea, influenced viewers as a tv drama series in the 1970s through the various elements that compose the genre. They went through a process of transplantation and acceptance whilst also attempting to satisfy the viewers and their encouraged elements to engage them. As is well known, crime drama in Korea has its own style by mixing anticommunism and detective reasoning. This combination is found in the way in which the genre naturally forms through the elements selected and excluded in the dramatization of "The Last Witness". The point is that the special drama "The Last Witness" can be seen as an intermediate form that shows the tendency of transformation from the detective reasoning form alongside the crime aspects as TV dramas began to include anticommunism messaging and investigation in the 1970s. In conclusion, when the detective reasoning is used as an element in a TV drama, it shows the trust of the public system and it constantly seeks the possibility of circumventing the political interpretation. The memories of the war is seen as a tool that neutralizes the dismal imaginations inscribed on the dark side of society and the system. As a result, "The Last Witness", broadcasted at the end of the Yushin regime in Korea, is a strange result which combines the logic of a special drama and the encouraged characteristics of television dramas. The viewers' desire which is the discussion about the hidden traces from the texts needs to be restored again.

• The Korean Journal of Air & Space Law and Policy
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• v.30 no.2
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• pp.403-425
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• 2015

The Chicago Convention and Annexes have become the basis of aviation safety regulations for every contracting state. Generally, the State's aviation safety regulations refer to the Standards and Recommended Practices(SARPs) provided in the Annexes of the Chicago Convention. In order to properly reflect international aviation safety regulations, constant studies of the aviation fields are of paramount importance. This Paper is intended to identify the main differences between korean and foreign regulation and suggest a few amendment proposals on Mixed-fleet Flying(at or more two aircraft type operation) of flight crew. Comparing with these regulations, the korean regulations and implementations have some insufficiency points. I suggest some amendment proposals of korean regulations concerning Mixed-fleet Flying that flight crew operate aircraft of different types. Basically an operator shall not assign a pilot-in-command or a co-pilot to operate at the flight controls of a type of airplane during take-off and landing unless that pilot has operated the flight controls during at least three take-offs and landings within the preceding 90 days on the same type of airplane or in a flight simulator. Also, flight crew members are familiarized with the significant differences in equipment and/or procedures between concurrently operated types. An operator shall ensure that piloting technique and the ability to execute emergency procedures is checked in such a way as to demonstrate the pilot's competence on each type or variant of a type of airplane. Proficiency check shall be performed periodically. When an operator schedules flight crew on different types of airplanes with similar characteristics in terms of operating procedures, systems and handling, the State shall decide the requirements for each type of airplane can be combined. In conclusion, it is necessary for flight crew members to remain concurrently qualified to operate multiple types. The operator shall have a program to include, as a minimum, required differences training between types and qualification to maintain currency on each type. If the Operator utilizes flight crew members to concurrently operate aircraft of different types, the operator shall have qualification processes approved or accepted by the State. If applicable, the qualification curriculum as defined in the operator's Advanced Qualification Program could be applied. Flight crew members are familiarized with the significant differences in equipment and/or procedures between concurrently operated types. The difference among different types of airpcrafts decrease and standards for these airpcrafts can be applied increasingly because function and performance have been improved by aircraft manufacture company in accordance to basic aircraft system in terms of developing new aircrafts for flight standard procedure and safety of flight. Also, it becomes more necessary for flight crews to control multi aircraft types due to various aviation business and activation of leisure business. Nevertheless, in terms of flight crew training and qualification program, there are no regulations in Korea to be applied to new aircraft types differently in accordance with different levels. In addition, it has no choice different programs based on different levels because there are not provisions to restrict or limit and specific standards to operate at or more than two aircraft types for flight safety. Therefore the aviation authority introduce Flight Standardization and/or Operational Evaluation Board in order to analysis differences among aircraft types. In addition to that, the aviation authority should also improve standard flight evaluation and qualification system among different aircraft types for flight crews to apply reasonable training and qualification efficiently. For all the issue mentioned above, I have studied the ICAO SARPs and some state's regulation concerning operating aircraft of different types(Mixed-fleet flying), and suggested some proposals on the different aircraft type operation as an example of comprehensive problem solving. I hope that this paper is 1) to help understanding about the international issue, 2) to help the improvement of korean aviation regulations, 3) to help compliance with international standards and to contribute to the promotion of aviation safety, in addition.

• Journal of Chest Surgery
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• v.35 no.6
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• pp.420-429
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• 2002

Moderate hypothermic cardiopulmonary bypass (CPB) has commonly been used in cardiac surgery. Several cardiac centers recently practice normothermic CPB in cardiac surgery, However, the clinical effect and safety of normothermic CPB on cerebral metabolism are not established and not fully understood. This study was prospectively designed to evaluate the clinical influence of normothermic CPB on brain metabolism and to compare it with that of moderate hypothermic CPB. Material and Method: Thirty-six adult patients scheduled for elective cardiac surgery were randomized to receive normothermic (nasopharyngeal temperature ＞34.5 $^{\circ}C$, n=18) or hypothermic (nasopharyngeal temperature 29~3$0^{\circ}C$, n=18) CPB with nonpulsatile pump. Middle cerebral artery blood flow velocity (VMCA), cerebral arteriovenous oxygen content difference (CAVO$_{2}$), cerebral oxygen extraction (COE), modified cerebral metabolic rate for oxygen (MCMRO$_{2}$), cerebral oxygen transport (TEO$_{2}$), cerebral venous desaturation (oxygen saturation in internal jugular bulb blood$\leq$50 %), and arterial and internal jugular bulb blood gas analysis were measured during six phases of the operation： Pre-CPB (control), CPB-10 min, Rewarm-1 (nasopharyngeal temperature 34 $^{\circ}C$ in the hypothermic group), Rewarm-2 (nasopharyngeal temperature 37 $^{\circ}C$ in the both groups), CPB-off and Post-CPB (skin closure after CPB-off). Postoperaitve neuropsychologic complications were observed in all patients. All variables were compared between the two groups. Result： VMCA at Rewarm-2 was higher in the hypothermic group (153.11$\pm$8.98%) than in the normothermic group (131.18$\pm$6.94%) (p＜0.05). CAVO$_{2}$ (3.47$\pm$0.21 vs 4.28$\pm$0.29 mL/dL, p＜0.05), COE (0.30$\pm$0.02 vs 0.39$\pm$0.02, p＜0.05) and MCMRO$_{2}$ (4.71 $\pm$0.42 vs 5.36$\pm$0.45, p<0.05) at CPB-10 min were lower in the hypothermic group than in the normothermic group. The hypothermic group had higher TEO$_{2}$ than the normothermic group at CPB-10 (1,527.60$\pm$25.84 vs 1,368.74$\pm$20.03, p＜0.05), Rewarm-2 (1,757.50$\pm$32.30 vs 1,478.60$\pm$27.41, p＜0.05) and Post-CPB (1,734.37$\pm$41.45 vs 1,597.68$\pm$27.50, p＜0.05). Internal jugular bulb oxygen tension (40.96$\pm$1.16 vs 34.79$\pm$2.18 mmHg, p＜0.05), saturation (72.63$\pm$2.68 vs 64.76$\pm$2.49 %, p＜0.05) and content (8.08$\pm$0.34 vs 6.78$\pm$0.43 mL/dL, p<0.05) at CPB-10 were higher in the hypothermic group than in the normothermic group. The hypothermic group had less incidence of postoperative neurologic complication (delirium) than the normothermic group (2 vs 4 patients, p＜0.05). Lasting periods of postoperative delirium were shorter in the hypothermic group than in the normothermic group (60 vs 160 hrs, p<0.01). Conclusion: These results indicate that normothermic CPB should not be routinely applied in all cardiac surgery, especially advanced age or the clinical situations that require prolonged operative time. Moderate hypothermic CPB may have beneficial influences relatively on brain metabolism and postoperative neuropsychologic outcomes when compared with normothermic CPB.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.4 no.1
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• pp.115-124
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• 1968

It was shown that the most desirable characters for kenaf are high-fiber weight and moderately early maturity. Therefore, the objectives of this research on this crop is to find varieties possessing these characteristics. The experiments covered in this report provided new information relative to segregation, mode of inheritance, estimate of the number of genes involved in fiber weight and their response to short day length of 10 hours and the qualitative characters, such as, color of stem, capsule, petiole and shape of leaves. The associations which exist among these characters are also indicated. Fiber weight per plant, days to flowering, Stem color, Petiole color, Capsule color, and shape of leaves were studied in parental, $F_1$.$F_2$and backcross populations of a cross between Dashkent, a low-fiber weight but early maturing kenaf variety, and G 38 F-1, a high-fiber weight but late maturing kenaf variety. Crosses were made using the varieties, Dashkent and G 38 F-1 as parents. The Dashkent parent had the following characteristics: green stems, capsules and petioles and lobed shaped leaves; 105.8234 mean-days to flowering in the field, and 106.9222 mean-days under 10 hours short day treatment. The other parent, G 38 F-1 had red stems yellow capsules and red petioles and unlobed shaped leaves; 149.8921 mean-days to flowering in the field, and 62.3684 mean-days under 10 hours short day treatment. Both of the parents, $F_1$, $F_2$, $BC_1$ ($F_1$ X Dashkent, ) and $BC_2$($F_1$ ${\times}$ G38F-1) of the kenaf cross were grown at the Crops Experiment Station, Suwon, Korea in 1965. Color of stems, petioles and capsules, and shape of leaves were noted to be simply inherited as a single factor. Red stem color was dominant over green stem color, red petiole color was dominant over green petiole, lobed shaped leaves were dominant over unlobed shaped leaves and yellow capsules were dominant over green capsule. It was, also, noted that the factor for color of petiole was linked with the factor for shape of leaf with a 11.9587 percent recombination value, however no interaction or linkage were found among the color of stem and capsule color. Using Powers partitioning method, theoretical means and frequency distributions for each population, the days to flowering were calculated with the assumption that two gene pairs were involved. The values obtained fitted the theoretical values. In general this would indicate that Dashkent and G 38 F -1 were differentiated by two gene pairs. Heritability values were calculated as the percent of additive genetic variance. Heritability value of days to flowering, 89.5% in the broad sense and 79.91% in the narrow sense, indicated that the selection for this character would be effective in relatively early generations. Particularly, high positive correlations were found between days to flowering and the color of petioles and shape of leaves. However, there was no relation between days to flowering and capsule color nor between these and stem color. On the basis of the results of this experiment there is evidence that the hereditary factor for shape of leaves and the color of petioles is linked with an effective factor or factors for the characters of days to flowering. The association was sufficiently close to offer a possible simple and efficient means of selection for moderately early mat. uring plants by leaf shape and petiole color selection. Again using Powers partitioning method the frequency distribution for each population to the fiber weight were calculated with the assumption that two gene pairs, AaBb, were involved. Both phenotypic and genotypic dominance were complete. The obtained value did not agree with the theoretical value for $F_2$ and $BC_1$ ($F_1$ ${\times}$ Dashkent.) It seems that Dashkent and G 38 F-1 were differentiated by two major gene pairs but some the other minor genes are necessary. It is certain that the hereditary factor for shape of leaves and color of petioles is linked with an effective factor or factors for fiber weight. Also, high. yielding plants with moderately early maturity were found in the $F_2$ population. Thus, simultaneous selection for high-fiber yield and moderately early maturing plants should be possible in these populations. Phenotypic and genotypic correlation coefficients between fiber weight per plant and days to flowering, stem height and stem diameter were calculated. In general, genotypic correlations are higher than the phenotypic correlation. The highest correlation is found between stem height and fiber weight per plant (0.7852 in genotypic and 0.4103 in phenotypic) and between days to flowering and fiber weight per plant (0.7398 in genotypic and 0.3983 in phenotypic.) It was also expected that the selection of high stem height and moderately early maturing plants were given the efficient means of selection for high fiber weight.

• Journal of the Korean Society of Food Science and Nutrition
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• v.37 no.6
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• pp.729-737
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• 2008

The purposes of this study were to investigate supporting status and subsidy for school food service and to analyze the perception of school food service officials at the educational board on using rice bread to the school food service menu. The questionnaire was developed by content analysis, situation analysis, in-depth interview and checked by the school food service officials at the educational board. The questionnaires were responded by 33 officials (respondent rate: 86.8%) during September 1 to October 26 in 2007. The major findings of this study were as follows: First, most of the respondents were women (93.9%), and worked an average of 104.36 months at school-related work. The metropolitan & provincial office of education had prevalently jurisdiction over 272.3 rural and self-operation type of elementary schools, 115.50 rural and self-operation type of middle schools and 73.0 rural and self-operation type of high schools. In the case of the district office of education, 23.3 urban and self-operation type of elementary schools, 11.6 urban and self-operation type of middle schools and 5.3 urban and contracted type of high schools were averagely managed. Second, all the respondents supported meal cost for low-income group and 50.5% provided reimbursement for organic environmental agricultural products. The highest subsidy was 16.8 billion won as meal cost for low-income group in metropolitan & provincial office and 1,050 million won as labor cost in district office. Third, the experience of performing policies for using rice was relatively lower than perception of rice bread application to school food service menu. Fourth, the advantages of using rice bread were acceleration of consuming rice (32.0%), excellence of nutrition (24.0%) and promotion of healthy image (22.7%). On the other hand, the difficulties of using rice bread were lack of facilities (72.7%), higher cost compared to wheat bread (54.5%), limitation of menu application and cooking method (15.7% each). Fifth, the opinion of utilizing rice and that of applying rice bread were significantly correlated (p<0.001). Desirability and willingness were correlated with reality for applying rice bread to the school food service menu (p<0.001). Also, comparative analysis between divided groups by perception of utilizing rice showed that willingness and experience were significantly different.

• 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.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.10 no.2
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• pp.97-114
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• 1977

The fresh water prawn, Macrobrachium rosenbergi(de Man) is a very common species in Indopacific region, which inhaits both fresh and brackish water in low land area, most of rivers and especially aboundant in the lower reaches which are influenced by sea water. It is one of the largest and commercial species of genus Macrobrachium, which is commonly larger than $18\~21cm$ in body length, from the basis of eye-stalked to the distal of telson. As a part of the researches in order to investigate the possibilities on transplantation and propagation of this species, this work dealt with the problems on the effects of chlorinities upon zoeal larvae and post-larvae 1). metamorphosis rate and optimum chlorinity for metamorphosis to post-larve, 2). tolerance and comparative survival rate on various chlorinties, from fresh water to sea water $(19.38\%_{\circ}\;Cl)$, which reared for six days upon each stage of zoeal larvae, 3). accomodation rate on chlonities which reared for twelve days after transmigration into variant chlorinities of the range from $3.68\%_{\circ}$ Cl to $1.53\%_{\circ}$ Cl in the way of rearing of the range from $3.82\%_{\circ}$ Cl to $11.05\%_{\circ}$ upon each stage of zoea, 4). tolerance on both of fresh and sea water upon zoeal larva and post-larva under the condition of $28^{\circ}C{\pm}1$ in temperature and feeding on Artenia salina nauplii, 5). relationship between various chlorinities and grwth of post-larvae under the condition of $28^{\circ}C$ in tmperature and feeding on meat of clam. Thus these investigations were performed in order to grope for a comfortable method on seedmass production. Up to the present, the study on the effects of chlorinity upon earlier zoeal larvae and post-larvae of Macrobrachium species has been scarcely performed by workers with the exception of Lewis(1961) and Ling (1962,, 1967), even so their works were not so detailed. On the other hand, larvae of several species of this genus were reared at the water which mixed sea water so as to carry out complete metamorphosis to post-larva by workers in order to investigate on earlier 1 arval and earlier post-larval development, such as Macrobrachium lamerrei (Rajyalakshmi, 1961), M. rosenbergi and M. nipponense (Uno and Kwoa, 1969; Kwon and Uno, 1969), M. acanthurs (Choudhury, 1970; Dobkin, 1971), M. carcinus(Choudhury, 1970), M. formosense(Shokita, 1970), M. olfersii (Duggei et al., 1975), M. novaehallandiae (Greenwood et al., 1976), M. japonicum (Kwon, 1974) and M. lar (Shokita, personal communication), and there fore it is regarded that chlorinity is, generally, one of absolute factors to rear zoeal larvae of brackish species of Macrobrachium genus. Synthetic results on this work is summarized as the follwings: 1) Zoeal larvae required different chlorinities to grow according to each stage, and generally, it is regarded that optimum range of living and growing is from $7.63\%_{\circ}Cl\to\;7.63\%_{\circ}Cl$, and while differences of metamorphsis rate, from first zoea to post-larva, is rarely found in this range, and however it occurs apparently in both of situation at $7.63\%_{\circ}Cl$ below and $16.63\%_{\circ}Cl$ above and moreover, metamorphosis rate is delayed somewhat in case of lower chlorinity as compared with high chlorinity in these situations. 2) Accomodation in each chlorinity on the range, from fresh water to sea water, is different according to larval stages and while the best of it is, generally, on the range from $14.24\%_{\circ}Cl$ to $8.28\%_{\circ}Cl$ and favorite chlorinity of zoea have a tendency to remove from high chlorinity to lower chlorinity in order to advance larval age throughout all zoeal stages, setting a conversional stage for eighta zoea stage. 3) Optimum chlorinity of living and growth upon postlarvae is on the range of $4.25\%_{\circ}Cl$ below, and in proportion as approach to fresh water, growth rate is increased. 4) Post-large are able to live better in fresh water in comparison with zoeal larvae, which are only able to live within fifteen hours, and by contraries, post-larvae are merely able to live for one day as compared with ?미 larvar, which are able to live for six days more in sea water $19.38\%_{\circ}Cl\;above$. 5) Also, in case of transmigration into higher and lower chlorinities in the way of rearing in the initial chlorinities $ 3.82\%_{\circ}Cl,\;7.14%_{\circ}Cl\;and\;11.05%_{\circ}Cl$, accoodation rate is a follow: accomodation capacity in ease of removing into higher chlorinities from lower chlorinities is increased in proportion as earlier stages, setting a conversional stage for eighth zoea stage, and by contraries, in case of advanced stages from eighth zoea it is incraesed in proportion as approach to post-larva stage in the case of transmigration into lower chlorinity from higher chlorinity. On the other hand, it is interesting that in case of reciprocal transmigration between two different chlorinitiess, each survival rate is different, and in this case, also, its accomodation in each zoea stage has a tendency to vary according to larval stages as described above, setting a conversional stage for eighth zoea stage. 6) It is likely that expension of radish pigments on body surface is directly proportional to chlorinity during the period of zoea rearing, and therefore it seems like all body surfacts of zoea larvae be radish coloured in case of higher chlorinity. 7) By the differences that each zoeal larvae, postlarvae, juvaniles and adult prawn are required different chlorinity for inhabiting in each, it is regarded that this species migrats from up steam to near the estuary of the river which the prawns inhabits commonly in natural field for spawning and growth migration. 8) It had better maintainning chlorinities according to zoeal stage for a comfortable method on seed-mass production that earlier larva stages than eighth zoea are maintained on the range from $8\%_{\circ}Cl\;to\;12\%_{\circ}Cl$ to rear, and later larva stages than eighth zoea, by contraries, are gradually regula ted-to love chlorininity of the range from $7\%_{\circ}Cl\;to\;4\%_{\circ}Cl$ according to advance for post-larva stage.