• Journal of the Korean Wood Science and Technology
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• v.14 no.1
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• pp.3-44
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• 1986

In order to obtain the basic physical and mechanical properties of steel wire reinforced particleboard, particleboards were formed with large particles through 2.11 mm (12 meshes) and retained on 1.27mm (20 meshes) sieves and small particles through 1.27mm (20 meshes) and retained on 0.42mm (60 meshes) sieves from the plywood mill wastes of meranti (Shorea spp.) in the form of pallmanchips, applying urea-formaldehyde resin as an adhesive on the particle surface in 10 percent on the oven dried weight of particles, and arranging steel wires of 1mm in diameter 5,10,15,20, and 25mm in longitudinal and transverse direction with crossing in the mid of the board depth in single layer boards, 10mm in longitudinal or transverse direction without crossing in two layers and 10mm in longitudinal and transverse directions with and without crossing in three steel wire layers boards. The stepwise 9-minutes-multi-pressing schedule in 5 minutes at 35 kgf/$cm^2$, 2.5 minutes at 25 kgf/$cm^2$. and 1.5 minutes at 15 kgf/$cm^2$ was applied for $300{\times}200{\times}13$mm board at the temperature of 160$^{\circ}C$ in a hot press. Specific gravity, thickness swelling, bending properties of modulus of rupture (MOR), modulus of elasticity(MOE), work to proportional limit, and work to ultimate load, internal bond (IB), and screw holding power(SHP) of the reinforced boards were analyzed on the wire openings and wire layers. The results obtained are summarized as follows; 1) In specific gravity, particleboards with large particles and small particles had higher value with more steel wire placements and more steel layers composition, 2) Particleboards with large particles in accordance with more steel wire liners composition gave very poor thickness swelling. 3) The mechanical properties of particleboards formed with large or small particles were reinforced with more steel wire layers. Therefore, bending strength was improved in modulus of rupture, modulus of elasticity, and work to ultimate load. Especiallv, particleboards with two or three steel wire layers showed the tension lamination effect when the steels in lower steel wire layer were oriented parallel to the board length. 4) The modulus of rupture, modulus of elasticity, and work to ultimate load in bending varied with opening area, distance of lengthwise wires multipled by distance of transverse wires. Particleboards formed with large particles resulted in higher value in modulus of rupture with 1.5-3 $cm^2$ opening area, 1-2cm distance between transverse wires, and 1.5-2.5cm distance between lengthwise wires. Particle boards formed with small particles showed higher value with 0.5-1.5$cm^2$ or 3.75-6.25 $cm^2$ opening area, 0.5 or 2.5cm distance between transverse wires. 5) In modulus of elasticity, particleboards formed with large particles with one steel wire layer suggested higher value with 5-3$cm^2$ opening area, 1-2.5cm distance between transverse wires and also 1-2.5 cm distance between lengthwise wires. Particleboards formed with small particles showed higher value with 0.75-1.25$cm^2$ or 3-6.25$cm^2$ opening area and 0.5 or 2.5cm distance between transverse wires. 6) Particleboards formed with large particles gaved higher value in work to ultimate load with 1-3$cm^2$ opening area. Particleboards formed with small particles showed increasing tendancy with decreasing opening area. 7) In internal bond and screw holding power, particleboards formed with large particles had increasing value in two and three steel wire layers compositions, but particleboards formed with small particles showed no difference. Particleboards formed with large particles containing one steel wire layer showed no difference in internal bond and screw holding power, and particleboards formed with small panicles containing one steel wire layer resulted in increasing value in internal bond and decreasing value in screw holding power in accordance with increase in opening area.

• Korean Journal of Heritage: History & Science
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• v.37
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• pp.285-307
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• 2004

Synthesize and examine petrological characteristic and geochemical characteristic by weathering formation of rock and progress of weathering laying stress on stone cultural properties of Unjusa temple of Chonnam Hwasun county site in this research. Examine closely weathering element that influence mechanical, chemical, mineralogical and physical weathering of rocks that accomplish stone cultural properties and these do quantification, wish to utilize by a basic knowledge for conservation scientific research of stone cultural properties by these result. Enforced component analysis of rock and mineralogical survey about 18 samples (pyroclastic tuff; 7, ash tuff; 4, granite ; 4, granitic gneiss; 3) all to search petrological characteristic and geochemical characteristic by weathering of Unjusa temple precinct stone cultural properties and recorded deterioration degree about each stone cultural properties observing naked eye. Major rock that constitution Unjusa temple one great geological features has strike of N30-40W and dip of 10-20NE being pyroclastic tuff. This pyroclastic tuff is ranging very extensively laying center on Unjusa temple and stone cultural properties of precinct is modeled by this pyroclastic tuff. Stone cultural propertieses of present Unjusa temple precinct are accomplishing structural imbalance with serious crack, and because weathering of rock with serious biological pollution is gone fairly, rubble break away and weathering and deterioration phenomenon such as fall off of a particle of mineral are appearing extremely. Also, a piece of iron and cement mortar of stone cultural properties everywhere are forming precipitate of reddish brown and light gray being oxidized. About these stone cultural properties, most stone cultural propertieses show SD(severe damage) to MD(moderate damage) as result that record Deterioration degree. X-ray diffraction analysis result samples of each rock are consisted of mineral of quartz, orthoclase,plagioclase, calcite, magnetite etc. Quartz and feldspar alterated extremely in a microscopic analysis, and biotite that show crystalline form of anhedral shows state that become chloritization that is secondary weathering mineral being weathered. Also, see that show iron precipitate of reddish brown to crack zone of tuff everywhere preview rock that weathering is gone deep. Tuffs that accomplish stone cultural properties of study area is illustrated to field of Subalkaline and Peraluminous, $SiO_2$(wt.%) extent of samples pyroclastic tuff 70.08-73.69, ash tuff extent of 70.26-78.42 show. In calculate Chemical Index of Alteration(CIA) and Weathering Potential Index(WPI) about major elements extent of CIA pyroclastic tuff 55.05-60.75, ash tuff 52.10-58.70, granite 49.49-51.06 granitic gneiss shows value of 53.25-67.14 and these have high value gneiss and tuffs. WPI previews that is see as thing which is illustrated being approximated in 0 lines and 0 lines low samples of tuffs and gneiss is receiving esaily weathering process as appear in CIA. As clay mineral of smectite, zeolite that is secondary weathering produce of rock as result that pick powdering of rock and clothing material of stone cultural properties observed by scanning electron micrographs (SEM). And roots of lichen and spore of hyphae that is weathering element are observed together. This rock deep organism being coating to add mechanical weathering process of stone cultural properties do, and is assumed that change the clay mineral is gone fairly in stone cultural properties with these. As the weathering of rocks is under a serious condition, the damage by the natural environment such as rain, wind, trees and the ground is accelerated. As a counter-measure, the first necessary thing is to build the ground environment about protecting water invasion by making the drainage and checking the surrounding environment. The second thing are building hardening and extirpation process that strengthens the rock, dealing biologically by reducing lichens, and sticking crevice part restoration using synthetic resin. Moreover, it is assumed to be desirable to build the protection facility that can block wind, sunlight, and rain which are the cause of the weathering, and that goes well with the surrounding environment.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.7 no.1
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• pp.1-29
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• 1969

Experiments on rice concerning it s varieties, fertilization, seedling dates and herbicides have been conducted to determine the most desirable method of direct sowing cultivation on dry paddy field land in the middle part of Korea. The results obtained at the Office of Rural Development of Choongnam Province are as follows:. 1. Sixteen different derivatives from the main varieties of low land rice were cultivated on a dry paddy field by the direct sowing method; at the same time, a few varieties were tried adopting the common transplanting cultivation method. The yield and yield factors from these two groups were examined to give the following results: a) Compared to the common transplanting cultivation, the direct sowing method showed remarkably increased number of panicles while the number of flowers per panicle was shown to be significantly decreased. The maturing ratio was detected to be lowered. The yield horn them differed according to the different varieties : good yield was obtained from Hokwang while Norin ＃25 proved poor when compared with the common transplanting cultivation method. b) Among sixteen varieties tested, Sunsou, Norin ＃25, Jaigou, Hokwang, Palkueng and Gosi showed comparatively high yields, their yield being more than 325 kilograms per 10 Are, but Nampoong, Paldal, Nongkwang, Norin ＃29, Eunbangju ＃101 and Shiro gane showed less yield, their yield being less than 271 kilograms per 10 Are, the relations between the yield and the yield factors can be summarized as follows; Number of varieties and their rice yield. 1) The varieties which were great in the, number of panicles and high in yield=Jaigoun, Hokwang Palkueng and Gosi. 2) The varieties which were low in the number of panicles and high in yield=Sounsou and Norin ＃25. 3) The varieties which were great in the number of panicles and poor in yield=Eunbangju ＃101 and Sirogane. 4) The varieties which were poor in the number of panicles and poor in yield: Nampung, Paldal and Norin ＃29. Number of flowers per panicle and yield. 1) The varieties which were great in the number of flowers per panicle and high in yield: Sounsou, Norin ＃25 and Gosi. 2) The varieties which were poor in the number of flowers per panicle and high in yield ; Jaigoun, Hokwang and Palkueng. 3) The varieties which were great in the number of flowers per panicle and poor in yield: Paldal and Nampung. 4) The varieties which were poor in the number of flowers per panicle and poor in yield: Norin ＃29. Eunbangju ＃101 and Sirogane. Maturing ratio and yield. 1) The varieties which were high in the maturing ratio and high in yield: Jaigoun, Sounsou, Norin ＃25 and Palkueng. 2) The varieties which were low in the maturing ratio and high in yield: Hokwang and Gosi. 3) The varieties which were early maturing rat io and low in yield: Hokwang and Gosi. 4) The varieties which were late maturing ratio and poor in yield: Eunbangju ＃101, Nampungand Sirogane 1, 000 grain weight and yield. 1) The varieties which were heavy in 1, 000 grains weight and high in yield=Norin ＃25 and Hokwang. 2) The varieties which were light in 1, 000 grains weight and high in yield=Sounsou and Jaigoun. 3) The varieties which were heavy in 1, 000 grains weight and poor in yield=Nongkwang and Eunbanju. 4) The varieties which were light in 1, 000 grains weight and poor in yield=Norin ＃29 and Sirogane. 2. The experiment on fertilization showed that the most desirable amount to be given per 10 Are was 10 kilograms of Nitrogen, 5 kilograms of phosphate and 6 kilograms of potassium; and when the Nitrogen given exceeded 8 kilograms, its effect was better when given in amsll consecutive (split) amounts, while the maturing ratio and the number of the flowers per panicle increased when Nitrogen was given in large amount during the later stage of growth of rice. 3. The experiment on the date and amount of seedling showed that the tested variety, Sunsou gave the best results when planted on the days between 25 April and 10 May. Eight liters per 10 Are were preferable if planted early and 12 liters per 10 Are if planted late. The reason why the later planting gave a lower yield was that the number of flowers per panicle was fewer. 4. The experiment on the irrigation for rice with direct sowing cultivation immersed in water showed that it was the most satisfactory when irrigated on 25th June, 55 days after its seedling, its plot giving the best yield. The plots 10th June and 15th July showed just as good results. However, irrigated later, than 15th July it showed lower yields. 5. Compared to the yield of the plot controlled by the common method, the yield from the plots treated with chemical herbicide such as LOROX, TOK, PCP, SWEP, Mo-338 on dry condition soil seemed poorer, but significant difference was not found statistically. On the other hand in the case where chemical herbicides such as TOK, Mo-338, Stam F-34 or ORDRAM were used after irrigation, the yield from the ORDRAM and TOK treated plots did not show significant differences compared to the common hand weed controling method, but those treated with chemicals other than the above showed a lower yield.

• Journal of the Korean Society of Food Science and Nutrition
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• v.42 no.2
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• pp.286-305
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• 2013

The purpose of this study was to investigate the recognition and satisfaction with the menu quality of food services in an immigration detention center. The survey was conducted from January 22, 2010 to April 22, 2010 by questionnaires. A survey with 265 respondents was conducted and data analyzed by the SAS Program. In analyzing leftovers, the most common was kimchi (37.61%), followed by breads (21.52%), and beans/bean curd (17.99%). The common cause for leftover were undesirable taste (31.84%), sickness or a lack of desire for eating (19.85%). In terms of cooking methods, stir-frying, broiling, and frying were highly preferred to steaming, boiling, and salting. In the analysis of preferences in the taste and satisfaction of food service, there were significant differences in hot, sour, bitter, and light tastes (p<0.05, p<0.01, p<0.001). Satisfaction was low with hot and light tastes, whereas sour and the bitter tastes showed a high degree of satisfaction. In the opinions for quality improvement, most immigrants wanted a tastier food supply (58.69%), a diverse food supply (40.54%), and clean utensils (36.68%). In the analysis of the gap between importance and performance, food taste, variety, and sanitation were recognized as poorly performed, causing major dissatisfaction with the food. The overall satisfaction score was 'average' (3 points out of 5 points) with 3.26 points. The satisfaction score showed insignificant difference depending on religions and duration of stay in Korea, but showed significant differences depending on nationality (p<0.001).

• The Korean Journal of Nuclear Medicine Technology
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• v.16 no.2
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• pp.110-114
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• 2012

Purpose : PET/CT is widely used for early checking up of cancer and following up of pre and post operation. Image reconstruction method is advanced with mechanical function. We want to evaluate image quality of each reconstruction program based on time of flight (TOF). Materials and Methods : After acquiring phantom images during 2 minutes with Gemini TF (Philips, USA), Biograph mCT (Siemens, USA) and Discovery 690 (GE, USA), we reconstructed image applied to Astonish TF (Philips, USA), ultraHD PET (Siemens, USA), Sharp IR (GE, USA) and not applied. inside of Flangeless Esser PET phantom (Data Spectrum corp., USA) was filled with $^{18}F$-FDG 1.11 kBq/ml (30 Ci/ml) and 4 hot inserts (8. 12. 16. 25 mm) were filled with 8.88 kBq/ml (240 ${\mu}Ci/ml$) the ratio of background activity and hot inserts activity was 1 : 8. Inside of triple line phantom (Data Spectrum corp., USA) was filled with $^{18}F$-FDG 37 MBq/ml (1 mCi). Three of lines were filled with 0.37 MBq (100 ${\mu}Ci$). Contrast ratio and background variability were acquired from reconstruction image used Flangeless Esser PET phantom and resolution was acquired from reconstruction image used triple line phantom. Results : The contrast ratio of image which was not applied to Astonish TF was 8.69, 12.28, 19.31, 25.80% in phantom lid of which size was 8, 12, 16, 25 mm and it which was applied to Astonish TF was 6.24, 13.24, 19.55, 27.60%. It which was not applied to ultraHD PET was 4.94, 12.68, 22.09, 30.14%, it which was applied to ultraHD PET was 4.76, 13.23, 23.72, 31.65%. It which was not applied to SharpIR was 13.18, 17.44, 28.76, 34.67%, it which was applied to SharpIR was 13.15, 18.32, 30.33, 35.73%. The background variability of image which was not applied to Astonish TF was 5.51, 5.42, 7.13, 6.28%. it which was applied to Astonish TF was 7.81, 7.94, 6.40 6.28%. It which was not applied to ultraHD PET was 6.46, 6.63, 5.33, 5.21%, it which was applied to ultraHD PET was 6.08, 6.08, 4.45, 4.58%. It which was not applied to SharpIR was 5.93, 4.82, 4.45, 5.09%, it which was applied to SharpIR was 4.80, 3.92, 3.63, 4.50%. The resolution of phantom line of which location was upper, center, right, which was not applied to Astonish TF was 10.77, 11.54, 9.34 mm it which was applied to Astonish TF was 9.54, 8.90, 8.88 mm. It which was not applied to ultraHD PET was 7.84, 6.95, 8.32 mm, it which was applied to ultraHD PET was 7.51, 6.66, 8.27 mm. It which was not applied to SharpIR was 9.35, 8.69, 8.99, it which was applied to SharpIR was 9.88, 9.18, 9.00 mm. Conclusion : Image quality was advanced generally while reconstruction program which is based on time of flight was used. Futhermore difference of result compared each manufacture reconstruction program showed up, however this is caused by specification of instrument of each manufacture and difference of reconstruction algorithm. Therefore we need further examination to find out appropriate reconstruction condition while using reconstruction program used for advance of image quality.

• Journal of Intelligence and Information Systems
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• v.23 no.3
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• pp.155-175
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• 2017

As social data become into the spotlight, mainstream web search engines provide data indicate how many people searched specific keyword: Web Search Traffic data. Web search traffic information is collection of each crowd that search for specific keyword. In a various area, web search traffic can be used as one of useful variables that represent the attention of common users on specific interests. A lot of studies uses web search traffic data to nowcast or forecast social phenomenon such as epidemic prediction, consumer pattern analysis, product life cycle, financial invest modeling and so on. Also web search traffic data have begun to be applied to predict tourist inbound. Proper demand prediction is needed because tourism is high value-added industry as increasing employment and foreign exchange. Among those tourists, especially Chinese tourists: Youke is continuously growing nowadays, Youke has been largest tourist inbound of Korea tourism for many years and tourism profits per one Youke as well. It is important that research into proper demand prediction approaches of Youke in both public and private sector. Accurate tourism demands prediction is important to efficient decision making in a limited resource. This study suggests improved model that reflects latest issue of society by presented the attention from group of individual. Trip abroad is generally high-involvement activity so that potential tourists likely deep into searching for information about their own trip. Web search traffic data presents tourists' attention in the process of preparation their journey instantaneous and dynamic way. So that this study attempted select key words that potential Chinese tourists likely searched out internet. Baidu-Chinese biggest web search engine that share over 80%- provides users with accessing to web search traffic data. Qualitative interview with potential tourists helps us to understand the information search behavior before a trip and identify the keywords for this study. Selected key words of web search traffic are categorized by how much directly related to "Korean Tourism" in a three levels. Classifying categories helps to find out which keyword can explain Youke inbound demands from close one to far one as distance of category. Web search traffic data of each key words gathered by web crawler developed to crawling web search data onto Baidu Index. Using automatically gathered variable data, linear model is designed by multiple regression analysis for suitable for operational application of decision and policy making because of easiness to explanation about variables' effective relationship. After regression linear models have composed, comparing with model composed traditional variables and model additional input web search traffic data variables to traditional model has conducted by significance and R squared. after comparing performance of models, final model is composed. Final regression model has improved explanation and advantage of real-time immediacy and convenience than traditional model. Furthermore, this study demonstrates system intuitively visualized to general use -Youke Mining solution has several functions of tourist decision making including embed final regression model. Youke Mining solution has algorithm based on data science and well-designed simple interface. In the end this research suggests three significant meanings on theoretical, practical and political aspects. Theoretically, Youke Mining system and the model in this research are the first step on the Youke inbound prediction using interactive and instant variable: web search traffic information represents tourists' attention while prepare their trip. Baidu web search traffic data has more than 80% of web search engine market. Practically, Baidu data could represent attention of the potential tourists who prepare their own tour as real-time. Finally, in political way, designed Chinese tourist demands prediction model based on web search traffic can be used to tourism decision making for efficient managing of resource and optimizing opportunity for successful policy.

• Asia Marketing Journal
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• v.14 no.2
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• pp.65-96
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• 2012

Brand has received much attention from considerable marketing research. When consumers consume product or services, they are exposed to a lot of brand related stimuli. These contain brand personality, brand experience, brand identity, brand communications and so on. A special kind of new crisis occasionally confronting companies' brand management today is the brand related rumor. An important influence on consumers' purchase decision making is the word-of-mouth spread by other consumers and most decisions are influenced by other's recommendations. In light of this influence, firms have reasonable reason to study and understand consumer-to-consumer communication such as brand rumor. The importance of brand rumor to marketers is increasing as the number of internet user and SNS(social network service) site grows. Due to the development of internet technology, people can spread rumors without the limitation of time, space and place. However relatively few studies have been published in marketing journals and little is known about brand rumors in the marketplace. The study of rumor has a long history in all major social science. But very few studies have dealt with the antecedents and consequences of any kind of brand rumor. Rumor has been generally described as a story or statement in general circulation without proper confirmation or certainty as to fact. And it also can be defined as an unconfirmed proposition, passed along from people to people. Rosnow(1991) claimed that rumors were transmitted because people needed to explain ambiguous and uncertain events and talking about them reduced associated anxiety. Especially negative rumors are believed to have the potential to devastate a company's reputation and relations with customers. From the perspective of marketer, negative rumors are considered harmful and extremely difficult to control in general. It is becoming a threat to a company's sustainability and sometimes leads to negative brand image and loss of customers. Thus there is a growing concern that these negative rumors can damage brands' reputations and lead them to financial disaster too. In this study we aimed to distinguish antecedents of brand rumor transmission and investigate the effects of brand rumor characteristics on rumor spread intention. We also found key components in personal acceptance of brand rumor. In contextualist perspective, we tried to unify the traditional psychological and sociological views. In this unified research approach we defined brand rumor's characteristics based on five major variables that had been found to influence the process of rumor spread intention. The five factors of usefulness, source credibility, message credibility, worry, and vividness, encompass multi level elements of brand rumor. We also selected product involvement as a control variable. To perform the empirical research, imaginary Korean 'Kimch' brand and related contamination rumor was created and proposed. Questionnaires were collected from 178 Korean samples. Data were collected from college students who have been experienced the focal product. College students were regarded as good subjects because they have a tendency to express their opinions in detail. PLS(partial least square) method was adopted to analyze the relations between variables in the equation model. The most widely adopted causal modeling method is LISREL. However it is poorly suited to deal with relatively small data samples and can yield not proper solutions in some cases. PLS has been developed to avoid some of these limitations and provide more reliable results. To test the reliability using SPSS 16 s/w, Cronbach alpha was examined and all the values were appropriate showing alpha values between .802 and .953. Subsequently, confirmatory factor analysis was conducted successfully. And structural equation modeling has been used to analyze the research model using smartPLS(ver. 2.0) s/w. Overall, R² of adoption of rumor is .476 and R² of intention of rumor transmission is .218. The overall model showed a satisfactory fit. The empirical results can be summarized as follows. According to the results, the variables of brand rumor characteristic such as source credibility, message credibility, worry, and vividness affect argument strength of rumor. And argument strength of rumor also affects rumor intention. On the other hand, the relationship between perceived usefulness and argument strength of rumor is not significant. The moderating effect of product involvement on the relations between argument strength of rumor and rumor W.O.M intention is not supported neither. Consequently this study suggests some managerial and academic implications. We consider some implications for corporate crisis management planning, PR and brand management. This results show marketers that rumor is a critical factor for managing strong brand assets. Also for researchers, brand rumor should become an important thesis of their interests to understand the relationship between consumer and brand. Recently many brand managers and marketers have focused on the short-term view. They just focused on strengthen the positive brand image. According to this study we suggested that effective brand management requires managing negative brand rumors with a long-term view of marketing decisions.

• 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.

• Journal of Korean Society of Forest Science
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• v.70 no.1
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• pp.7-16
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• 1985

To grasp canonical correlations, their related backgrounds in various growth factors of stem, the characteristics of stem by synthetical dispersion analysis, principal component analysis and canonical correlation analysis as optimum method were applied to Larix leptolepis. The results are as follows; 1) There were high or low correlation among all factors (height ($x_1$), clear height ($x_2$), form height ($x_3$), breast height diameter (D. B. H.: $x_4$), mid diameter ($x_5$), crown diameter ($x_6$) and stem volume ($x_7$)) except normal form factor ($x_8$). Especially stem volume showed high correlation with the D.B.H., height, mid diameter (cf. table 1). 3) (1) Canonical correlation coefficients and canonical variate between stem volume and composite variate of various height growth factors ($x_1$, $x_2$ and $x_3$) are ${\gamma}_{u1,v1}=0.82980^{**}$, $\{u_1=1.00000x_7\\v_1=1.08323x_1-0.04299x_2-0.07080x_3$. (2) Those of stem volume and composite variate of various diameter growth factors ($x_4$, $x_5$ and $x_6$) are ${\gamma}_{u1,v1}=0.98198^{**}$, $\{{u_1=1.00000x_7\\v_1=0.86433x_4+0.11996x_5+0.02917x_6$. (3) And canonical correlation between stem volume and composite variate of six factors including various heights and diameters are ${\gamma}_{u1,v1}=0.98700^{**}$, $\{^u_1=1.00000x_7\\v1=0.12948x_1+0.00291x_2+0.03076x_3+0.76707x_4+0.09107x_5+0.02576x_6$. All the cases showed the high canonical correlation. Height in the case of (1), D.B.H. in that of (2), and the D.B.H, and height in that of (3) respectively make an absolute contribution to the canonical correlation. Synthetical characteristics of each qualitative growth are largely affected by each factor. Especially in the case of (3) the influence by the D.B.H. is the most significant in the above six factors (cf. table 2). 3) Canonical correlation coefficient and canonical variate between composite variate of various height growth factors and that of the various diameter factors are ${\gamma}_{u1,v1}=0.78556^{**}$, $\{u_1=1.20569x_1-0.04444x_2-0.21696x_3\\v_1=1.09571x_4-0.14076x_5+0.05285x_6$. As shown in the above facts, only height and D.B.H. affected considerably to the canonical correlation. Thus, it was revealed that the synthetical characteristics of height growth was determined by height and those of the growth in thickness by D.B.H., respectively (cf. table 2). 4) Synthetical characteristics (1st-3rd principal component) derived from eight growth factors of stem, on the basis of 85% accumulated proportion aimed, are as follows; Ist principal component ($z_1$): $Z_1=0.40192x_1+0.23693x_2+0.37047x_3+0.41745x_4+0.41629x_5+0.33454x_60.42798x_7+0.04923x_8$, 2nd principal component ($z_2$): $z_2=-0.09306x_1-0.34707x_2+0.08372x_3-0.03239x_4+0.11152x_5+0.00012x_6+0.02407x_7+0.92185x_8$, 3rd principal component ($z_3$): $Z_3=0.19832x_1+0.68210x_2+0.35824x_3-0.22522x_4-0.20876x_5-0.42373x_6-0.15055x_7+0.26562x_8$. The first principal component ($z_1$) as a "size factor" showed the high information absorption power with 63.26% (proportion), and its principal component score is determined by stem volume, D.B.H., mid diameter and height, which have considerably high factor loading. The second principal component ($z_2$) is the "shape factor" which indicates cubic similarity of the stem and its score is formed under the absolute influence of normal form factor. The third principal component ($z_3$) is the "shape factor" which shows the degree of thickness and length of stem. These three principal components have the satisfactory information absorption power with 88.36% of the accumulated percentage. variance (cf. table 3). 5) Thus the principal component and canonical correlation analyses could be applied to the field of forest measurement, judgement of site qualities, management diagnoses for the forest management and the forest products industries, and the other fields which require the assessment of synthetical characteristics.

• Journal of Distribution Science
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• v.10 no.3
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• pp.51-61
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• 2012

This study seeks to understand how the choice of a coffee shop is related to a customer's loyalty and which characteristics of a shop influence this choice. It considers large-sized coffee shops brands whose market scale has gradually grown. The users' choice of shop is determined by price, employee service, shop location, and shop atmosphere. The study investigated the effects of these four properties on the brand attitudes of coffee shops. The effects were found to vary depending on users' characteristics. The properties with the largest influence were shop atmosphere and shop location Therefore, the purpose of the study was to examine the properties that could help coffee shops get loyal customers, and the choice properties that could satisfy consumers' desires The study examined consumers' perceptions of shop properties at selection of coffee shop and the difference between perceptual difference and coffee brand in order to investigate customers' desires and needs and to suggest ways that could supply products and service. The research methodology consisted of two parts: normative and empirical research, which includes empirical analysis and statistical analysis. In this study, a statistical analysis of the empirical research was carried out. The study theoretically confirmed the shop choice properties by reviewing previous studies and performed an empirical analysis including cross tabulation based on secondary material. The findings were as follows: First, coffee shop choice properties varied by gender. Price advantage influenced the choice of both men and women; men preferred nearer coffee shops where they could buy coffee easily and more conveniently than women did. The atmosphere of the coffee shop had the greatest influence on both men and women, and shop atmosphere was thought to be the most important for age analysis. In the past, customers selected coffee shops solely to drink coffee. Now, they select the coffee shop according to its interior, menu variety, and atmosphere owing to improved quality and service of coffee shop brands. Second, the prices of the brands did not vary much because the coffee shops were similarly priced. The service was thought to be more important and to elevate service quality so that price and employee service and other properties did not have a great influence on shop choice. However, those working in the farming, forestry, fishery, and livestock industries were more concerned with the price than the shop atmosphere. College and graduate school students were also affected by inexpensive price. Third, shop choice properties varied depending on income. The shop location and shop atmosphere had a greater influence on shop choice. The customers in an income bracket of less than 2 million won selected low-price coffee shops more than those earning 6 million won or more. Therefore, price advantage had no relation with difference in income. The higher income group was not affected by employee service. Fourth, shop choice properties varied depending on place. For instance, customers at Ulsan were the most affected by the price, and the ones at Busan were the least affected. The shop location had the greatest influence among all of the properties. Among the places surveyed, Gwangju had the least influence. The alternate use of space in a coffee shop was thought to be important in all the cities under consideration. The customers at Ulsan were not affected by employee service, and they selected coffee shops according to quality and preference of shop atmosphere. Lastly, the price factor was found to be a little higher than other factors when customers frequently selected brands according to shop properties. Customers at Gwangju reacted to discounts more than those in other cities did, and the former gave less priority to the quality and taste of coffee. Brand preference varied depending on coffee shop location. Customers at Busan selected brands according to the coffee shop location, and those at Ulsan were not influenced by employee kindness and specialty. The implications of this study are that franchise coffee shop businesses should focus on customers rather than aggressive marketing strategies that increase the number of coffee shops. Thus, they should create an environment with a good atmosphere and set up coffee shops in places that customers have good access to. This study has some limitations. First, the respondents were concentrated in metropolitan areas. Secondary data showed that the number of respondents at Seoul was much more than that at Gyeonggi-do. Furthermore, the number of respondents at Gyeonggi-do was much more than those at the six major cities in the nation. Thus, the regional sample was not representative enough of the population. Second, respondents' ratio was used as a measurement scale to test the perception of shop choice properties and brand preference. The difficulties arose when examining the relation between these properties and brand preference, as well as when understanding the difference between groups. Therefore, future research should seek to address some of the shortcomings of this study: If the coffee shops are being expanded to local areas, then a questionnaire survey of consumers at small cities in local areas shall be conducted to collect primary material. In particular, variables of the questionnaire survey shall be measured using Likert scales in order to include perception on shop choice properties, brand preference, and repurchase. Therefore, correlation analysis, multi-regression, and ANOVA shall be used for empirical analysis and to investigate consumers' attitudes and behavior in detail.