Because I am from Korea, I cannot speak Tagalog

Because (conjunction omit ) +  I ( same subject omit) + ( am => being ( verb change ing form)

Being from Korea I cannot speak Tagalog

When I was in China, I couldn't answer the phone.

Being in China, I couldn't answer the phone

While I went to school, I met my teacher

Going to school, I met my teacher.

l  negative sentence

Because I didn't have enough time, I took a taxi.

 Not having  enough time, I took a taxi.

l  Having + P.P ( earlier than the verb form in main sentence )

Though he was (past tense) hot temper last year , Mr. Bruce is getting (present tense) worse this year

Having been hot temper last year , Mr Bruce is getting worse this year

(Being can be omitted in passive sentence)

Because he was stricken with polio , he used a wheel chair

1.    Being stricken with polio , he used a wheel chair

2.    stricken with polio , he used a wheel chair (Being can be omitted)

( subject is different from that of main sentence , different subject cannot be omitted  )

Because It is very cold in Baguio , tourists come to Baguio for sightseeing

 It being very cold in Baguio , tourists come to Baguio for sightseeing ( it (subject) and tourists are different  )