• The Journal of Art Theory & Practice
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• no.4
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• pp.123-144
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• 2006

Foreigners who arrived in Korea after the age of enlightenment were Japanese, Chinese and 'Westerners' who were Europeans and Americans. The westerners were diplomats who visited Korea for colonization or for increasing their economical profits by trading after the spread of imperialism, and tourists curious of back countries, artists, explores and missionaries to perform their roles for their religious beliefs. They contacted with Korean cultural and educational people as missionaries and instructors during Japanese colonial period. In 1945, the allied forces occupied Korea under the name of takeover of Japanese colony after Japan's surrender and the relation between foreigners and Korean cultured men enter upon a new phase. For 3 years, American soldiers enforced lots of systems in Korea and many pro-American people were educated. This relationship lasted even after the establishment of the government of Korean Republic and especially, diplomats called as pro-Korean group came again after Korean War. Among them, there were lots of foreigners interested in cultures and arts. In particular, government officials under American Forces who were influential on political circles or diplomats widened their insights toward Korean cultural assets and collected them a lot. Those who were in Korea from the period of independence to 1950s wrote their impressions about Korean cultural assets on newspapers or journals after visiting contemporary Korean exhibitions. Among them, A. J. McTaggart, Richard Hertz and the Hendersons were dominant. They thought the artists had great interests in compromising and uniting the Orient and the West based on their knowledge of Korean cultural assets and they advised. However, it was different from Korean artist's point of view that the foreigners thought Korean art adhered oriental features and contained western contents. From foreigners' point of view, it is hard to understand the attitude Korean artists chose to keep their self-respect through experiencing the Korean war. It is difficult to distinguish their thought about Korean art based on their exotic taste from the Korean artists' local and peninsular features under Japanese imperialism. We can see their thought about Korean art and their viewpoint toward the third world, after staying in Korea for a short period and being a member of the first world. The basic thing was that they could see the potentialities through the worldwide, beautiful Korean cultural assets and they thought it was important to start with traditions. It is an evidence showing Korean artists' pride in regard to the art culture through experiencing the infringement of their country. By writing about illuminating Korean art from the third party's view, foreigners represented their thoughts through it that their economical, military superiority goes with their cultural superiority. The Korean artist's thought of emphasizing Korean history and traditions, reexamining and using it as an original creation may have been inspired by westerners' writings. 'The establishment of national art' that Korean artists gave emphasis then, didn't only affect one of the reactions toward external impact, 'the adhesion of tradition'. In the process of introducing Korean contemporary art and national treasure in America, different view caused by role differences-foreigner as selector and Korean as assistant-showed the fact evidently that the standard of beauty differed between them. By emphasizing that the basis to classify Korean cultural assets is different from the neighborhood China and Japan, they tried to reflect their understanding that the feature of Korean art is on speciality other than universality. And this make us understand that even when Korean artists profess modernism, they stress that the roots are on Korean and oriental tradition. It was obviously a different thought from foreigners' view on Korean art that Korean artists' conception of modernism and traditional roots are inherent in Korean history. In 1950s, after the independence, Korea had different ideas from foreigners that abstract was to be learned from the west. Korea was enduring tough times with their artists' self-respect which made them think that they can learn the method, but the spirit of abstract is in the orient.

• Journal of Korean Foot and Ankle Society
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• v.20 no.4
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• pp.163-169
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• 2016

Purpose: To investigate the measured values of the talus in Koreans. Materials and Methods: We measured 88 tali from 44 cadavers that have been donated between December 2012 and December 2015. Of the cadavers, 27 were male and 17 were female. Their mean age was 73 years. The length and width of the talus were measured using a digital goniometer and vernier caliper. Results: The values of cadaveric measurement, mean maximal width and length, width and length of the dome anterior, width and length of the posterior facet, height and length of the trochlear medial facet, and height and length of the trochlear lateral facet were $43.6{\pm}2.6mm$, $56.5{\pm}3.3mm$, $32.5{\pm}2.0mm$, $42.2{\pm}2.7mm$, $22.2{\pm}2.2mm$, $34.7{\pm}2.0mm$, $15.3{\pm}1.3mm$, $33.3{\pm}2.9mm$, $25.3{\pm}3.3mm$, and $30.8{\pm}2.4mm$ for men and $38.9{\pm}1.6mm$, $53.6{\pm}2.4mm$, $27.9{\pm}2.1mm$, $37.4{\pm}3.2mm$, $20.6{\pm}0.8mm$, $31.9{\pm}1.2mm$, $13.6{\pm}2.6mm$, $28.4{\pm}2.5mm$, $24.9{\pm}2.1mm$, and $28.9{\pm}1.4mm$ for women, respectively. The size of the talus showed an accuracy of 86% when anteroposterior diameter was greater than 59 mm. A difference in the size of the right and left talus was not observed. The mean inclination and declination angles were $24.4^{\circ}{\pm}4.2^{\circ}$ and $28.2^{\circ}{\pm}5.4^{\circ}$ for men, and $24.6^{\circ}{\pm}3.6^{\circ}$ and $24.7^{\circ}{\pm}6.7^{\circ}$ for women (p=0.980, p=0.018), respectively, at least $15^{\circ}$, which showed a big difference for every object up to $37^{\circ}$. Conclusion: This paper, to the best of our knowledge, is the first study to measure the talus in Koreans. There were differences by gender and ethnicity in the in measured talus values. The measurements were smaller than European-Americans and greater than Japanese.

• 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.