• Title/Summary/Keyword: 사용 행태

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Utility and Care Patterns of Lotus Shown in Classic Poetries and Proses, Painting (고전 시문과 회화를 통해 본 연(Nelumbonucifera)의 활용과 애호 행태)

  • Kim, Myung-Hee;Hong, Hyoung-Soon
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.29 no.4
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    • pp.1-13
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    • 2011
  • The purpose of this study is to consider practical examples of the method of utilizing plant material 'lotus' used by the ancients, and the value and meaning they wanted to get from it. The method of this study to do this is descriptive study to consider and interpret poem and painting reflecting impression and concept world of lotus. Summary of this study is as follows. First, ornamental value of lotus could be divided in effect of group plant and detail value held by the flower, the leaves and the stem. Especially, group plant lotus in large site provides unique landscape differentiated form other flowering plants. As well, another feature of lotus is its high ornamental value spread in detail elements including the flower, the leaves, the stem and the lotus seed. Second, fragrance expressed 'Hyang-won-ik-cheong(香遠益淸)' is an important charm of lotus. Lotus was utilized as olfactory element providing fragrance. The ancients considered lotus fragrance not only for enjoy but as symbolic object comparing noble man's dignity so that they expressed it in poem and painting. Third, lotus was utilized as acoustical element. That is, the sound of raindrops harmonizing the surface of water and wide lotus leaves was called 'hearing lotus fond and rain', enjoying it as classic grace. Fourth, summer play lotus sightseeing was called mind wash up meaning 'washing the mind polluted by the mundane world'. Such poetic taste was widely enjoyed by various classes from general public to royal family. Besides, poetic taste related with lotus is the method of drinking alcohol using the feature of big lotus leave and vacant stem, called 'Beog-tong-ju(碧筒酒)'. And in the Joseon dynasty period, when the distinction between the man and the woman influenced by Confucian, lotus seed and 'lotus collecting song' was important sign to express romance between man and woman. Lotus has been enamored by wide classes transcending cultural background as thought and religion since ancient times. Due to such reasons, various symbolic meaning of lotus and planting examples related to religious facilities as temples could not be considered in various manner is limitation of this study, and which is research project for the future.

Impact of Social Activities on Healthy Life Expectancy in Korean Older Adults: 13-Year Survival Analysis Focusing on Gender Comparison (한국 노인의 사회활동이 건강수명에 미치는 영향에 대한 생존분석: 성별 비교를 중심으로 한 13년간 분석)

  • Yang, Seungmin;Choi, Jae-Sung
    • 한국노년학
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    • v.41 no.4
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    • pp.547-566
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    • 2021
  • The purpose of this study is to analyze the effect of social activities on healthy life expectancy (HLE) by gender difference. HLE implies an estimate of how long an individual can expect to live in full health or without disease and/or disability. Morbidity, mortality, and functional health status usually have been known as key variables. Many researchers have tried to investigate factors affecting HLE in countries level by performing comparative analyses. In micro level, there have been some studies about social factors affecting HLE in individual level. However, few studies are found focusing on the relationship between HLE and social activities. This study anlayzes 4,029 over 65 years of age from the first wave (2006) to the seventh wave (2018) of the Korean Longitudinal Study of Ageing (KLoSA), which is a national panel data collected by Korea Employment Information Service. The data has been collected as a part of social and economic policies planning for Korean government. HLE was measured by life period without disease or disability. One of findings is that male older adults (76.9 yrs) show higher HLE in comparing to female group (75.3 yrs). Female group appeared to be more likely to have higher incidence rate and disorders. Another finding indicates that age, number of chronic diseases, and subjective health status affect HLE of both groups. Finally, regarding social activities, religion affiliated activities appear to significantly affect HLE of both groups. In case of male older adults, alumni or hometown gathering also appeared another activities affecting HLE. This study indicates that the effect of social activities types on HLE among older adults appears differently by gender. Further, unlikely of longer life expectancy among female older adults as known, HLE shows a reverse estimate, longer healthy life expectancy among male older adults. This finding may imply that later life of female older adults shows lower quality of life in comparing to that of male group, even if female life expectancy has been higher. This study encourages to develop more social activity programs for older adults in community level. Specifically, more attention is required to planning for programs targeting female older adults.

Developments of Local Festival Mobile Application and Data Analysis System Applying Beacon (비콘을 활용한 위치기반 지역축제 모바일 애플리케이션과 데이터 분석 시스템 개발)

  • Kim, Song I;Kim, Won Pyo;Jeong, Chul
    • Korea Science and Art Forum
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    • v.31
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    • pp.21-32
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    • 2017
  • Local festivals form the regional cultures and atmosphere of communication; they increase the demand of domestic tourism businesses and thus, have an important role in ripple effects (e.g. regional image improvement, tourist influx, job creation, regional contents development, and local product sales) and economic revitalization. IoT (Internet of Thing) technologies have been developed especially, beacon-one of the IoT services has been applied as plenty of types and forms both domestically and internationally. However, notwithstanding expansion of current digital mobile technologies, it still remains as difficult for the individual to track the information about all the local festivals and to fulfill the tourists' needs of enjoying festivals given the weak strategic approaches and advertisement activities. Furthermore, current festival-related mobile applications don't function well as delivering information and have numerous contents issues (e.g. ways of information delivery within the festival places, independent application usage for each festival, one time usage due to one time event). This research, based on the background mentioned above, aims to develop the local festival mobile application and data analysis system applying beacon technology. First of all, three algorithms were developed, namely, 'festival crowding algorithm', 'visitor stats algorithm', and 'customized information algorithm', and then beta test was followed with the developed application and data analysis system. As a result, they could form the database of visitors' types and behaviors, and provide functions and services, such as personalized information, waiting time for festival contents, and 'hot place' function. Besides, in Google Play store, they also got the titles given with more than 13,000 downloads within first three months and as the most exposed application related with festivals; and, thus, got credited with their marketability and excellence. This research follows this order: chapter 2 shows the literature review of local festival related with technology development, beacon service, and festival application. In Chapter 3, design plans and conditions are described of developing local festival mobile application and data analysis system with beacon. Chapter 4 evaluates the results of the beta performance test to verify applicability of the developed application and data analysis system, and lastly, chapter 5 explains the conclusion and suggests the future research.

A Study on Consumers' Intention to Continue Use of Unmanned Stores in the Non-face-to-face Era : Focusing on the Moderating Effect of COVID-19 Social Risk (비대면시대 소비자의 무인점포 지속적이용의도에 관한 연구: COVID-19 사회적 위험의 조절효과를 중심으로)

  • Oh, Jong-chul
    • Journal of Venture Innovation
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    • v.3 no.2
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    • pp.1-21
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    • 2020
  • Recently, the emergence of new technologies caused by the Fourth Industrial Revolution caused a great change not only in the overall society but also in the retail industry. In the retail industry, unmanned stores based on new technologies have emerged, changing the consumption behavior of consumers. In particular, the global pandemic caused by COVID-19, which appeared in December 2019, raised social risks, and as a result of this, the beginning of the non-face-to-face era, interest in unmanned stores is increasing. In this study, the effects of benefits factors (perceived usefulness, perceived economics, perceived enjoyment, relative advantages) and sacrifice factors (perceived risk, technicality) perceived by unmanned store users on continuous use intention through perceived value. In addition, it is a study to test through empirical analysis what role the social risk from COVID-19 plays in the process of consumption through unmanned stores. The purpose of this study is to provide strategic implications for the activation of unmanned stores in the non-face-to-face era. In this study, a total of 293 copies of data were collected for users of unmanned stores for hypothesis testing. In addition, the collected data was analyzed using SPSS 21.0 and AMOS 21.0 statistical programs. The results of the study are summarized as follows. First, it was found that the perceived benefits (perceived usefulness, perceived economics, perceived playfulness, and relative advantages) of unmanned stores all had a significant positive effect on perceived value. Second, it was found that all perceived sacrifices (perceived risk, technicality) of unmanned stores had a significant negative effect on perceived value. Third, it was found that the perceived value of unmanned stores had a significant positive effect on the intention to continue use. Finally, the social risk from COVID-19 has been shown to play a moderating role when the perceived sacrifice of unmanned stores affects the perceived value.

The Effects of the Revised Elderly Fixed Outpatient Copayment on the Health Utilization of the Elderly (노인외래정액제 개선이 고령층의 의료이용에 미친 영향)

  • Li-hyun Kim;Gyeong-Min Lee;Woo-Ri Lee;Ki-Bong Yoo
    • Health Policy and Management
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    • v.34 no.2
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    • pp.196-210
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    • 2024
  • Background: In January 2018, revised elderly fixed outpatient copayment for the elderly were implemented. When people ages 65 years and older receive outpatient treatment at clinic-level medical institutions (clinic, dental clinic, Korean medicine clinic), with medical expenses exceeding 15,000 won but not exceeding 25,000 won, their copayment rates have decreased differentially from 30%. This study aimed to examine the changes of health utilization of elderly after revised elderly fixed outpatient copayment. Methods: We used Korea health panel data from 2016 to 2018. The time period is divided into before and after the revised elderly fixed outpatient copayment. We conducted Poisson segmented regression to estimate the changes in outpatient utilization and inpatient utilization and conducted segmented regression to estimate the changes in medical expenses. Results: Immediately after the revised policy, the number of clinic and Korean medicine outpatient visits of medical expenses under 15,000 won decreased. But the number of clinic outpatient visits in the range of 15,000 to 20,000 won and Korean medicine clinic in the range of 20,000 to 25,000 won increased. Copayment in outpatient temporarily decreased. The inpatient admission rates and total medical expenses temporarily decreased but increased again. Conclusion: We confirmed the temporary increase in outpatient utilization in the medical expense segment with reduced copayment rates. And a temporary decrease in medical expenses followed by an increase again. To reduce the burden of medical expense among elderly in the long run, efforts to establish chronic disease management policies aimed at preventing disease occurrence and deterioration in advance need to continue.

An Empirical Study on Influencing Factors of Switching Intention from Online Shopping to Webrooming (온라인 쇼핑에서 웹루밍으로의 쇼핑전환 의도에 영향을 미치는 요인에 대한 연구)

  • Choi, Hyun-Seung;Yang, Sung-Byung
    • Journal of Intelligence and Information Systems
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    • v.22 no.1
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    • pp.19-41
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    • 2016
  • Recently, the proliferation of mobile devices such as smartphones and tablet personal computers and the development of information communication technologies (ICT) have led to a big trend of a shift from single-channel shopping to multi-channel shopping. With the emergence of a "smart" group of consumers who want to shop in more reasonable and convenient ways, the boundaries apparently dividing online and offline shopping have collapsed and blurred more than ever before. Thus, there is now fierce competition between online and offline channels. Ever since the emergence of online shopping, a major type of multi-channel shopping has been "showrooming," where consumers visit offline stores to examine products before buying them online. However, because of the growing use of smart devices and the counterattack of offline retailers represented by omni-channel marketing strategies, one of the latest huge trends of shopping is "webrooming," where consumers visit online stores to examine products before buying them offline. This has become a threat to online retailers. In this situation, although it is very important to examine the influencing factors for switching from online shopping to webrooming, most prior studies have mainly focused on a single- or multi-channel shopping pattern. Therefore, this study thoroughly investigated the influencing factors on customers switching from online shopping to webrooming in terms of both the "search" and "purchase" processes through the application of a push-pull-mooring (PPM) framework. In order to test the research model, 280 individual samples were gathered from undergraduate and graduate students who had actual experience with webrooming. The results of the structural equation model (SEM) test revealed that the "pull" effect is strongest on the webrooming intention rather than the "push" or "mooring" effects. This proves a significant relationship between "attractiveness of webrooming" and "webrooming intention." In addition, the results showed that both the "perceived risk of online search" and "perceived risk of online purchase" significantly affect "distrust of online shopping." Similarly, both "perceived benefit of multi-channel search" and "perceived benefit of offline purchase" were found to have significant effects on "attractiveness of webrooming" were also found. Furthermore, the results indicated that "online purchase habit" is the only influencing factor that leads to "online shopping lock-in." The theoretical implications of the study are as follows. First, by examining the multi-channel shopping phenomenon from the perspective of "shopping switching" from online shopping to webrooming, this study complements the limits of the "channel switching" perspective, represented by multi-channel freeriding studies that merely focused on customers' channel switching behaviors from one to another. While extant studies with a channel switching perspective have focused on only one type of multi-channel shopping, where consumers just move from one particular channel to different channels, a study with a shopping switching perspective has the advantage of comprehensively investigating how consumers choose and navigate among diverse types of single- or multi-channel shopping alternatives. In this study, only limited shopping switching behavior from online shopping to webrooming was examined; however, the results should explain various phenomena in a more comprehensive manner from the perspective of shopping switching. Second, this study extends the scope of application of the push-pull-mooring framework, which is quite commonly used in marketing research to explain consumers' product switching behaviors. Through the application of this framework, it is hoped that more diverse shopping switching behaviors can be examined in future research. This study can serve a stepping stone for future studies. One of the most important practical implications of the study is that it may help single- and multi-channel retailers develop more specific customer strategies by revealing the influencing factors of webrooming intention from online shopping. For example, online single-channel retailers can ease the distrust of online shopping to prevent consumers from churning by reducing the perceived risk in terms of online search and purchase. On the other hand, offline retailers can develop specific strategies to increase the attractiveness of webrooming by letting customers perceive the benefits of multi-channel search or offline purchase. Although this study focused only on customers switching from online shopping to webrooming, the results can be expanded to various types of shopping switching behaviors embedded in single- and multi-channel shopping environments, such as showrooming and mobile shopping.

Research on the Actual Condition of Dental Outpatient Prescriptions (치과 외래처방의 실태 조사)

  • Choi, Su-Mi
    • Journal of dental hygiene science
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    • v.5 no.2
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    • pp.51-56
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    • 2005
  • This study investigated the medicines prescribed in dental services in order to provide information and materials on dental clinics and hospitals, for the intention of leading the dental circle to make efforts for voluntary improvement, do adequate prescription, and attempt for bench marking through this unfolding of their tendency in continuous prescription behaviors, and leading the people to have a right recognition on adequate medicine use through this information on their medicine-taking behaviors including antibiotics and injections. From the records of outpatient prescriptions of medicines under health insurance over the period of June 1st to September 31th in 2003 in the 34,226 recuperation institutions, antibiotics and injections were analyzed into administration days, prescription frequency, medicine cost per administration day, the number of medicines per prescription, and the number weight of high priced medicines. The findings were as below: 1. Adminstration days of antibiotics was 90.11% in the dental clinics, which was a decrease than the same quarter and the previous quarter of the previous year. While the prescription frequency of antibiotics was 15.5%, higher than the same quarter and the previous quarter of the previous year. In dental hospitals, administration days and prescription frequency of antibiotics were 71.57% and 21.05%, respectively, a little higher than the previous quarter. Compared to other kind of recuperation institutions, dental clinics and hospitals had higher administration days and lower prescription frequency. 2. For injections, adminstration days and prescription frequency in dental clinics were 0.13% and 0.05%, respectively, which were decreases than the same quarter of the previous year. In dental hospitals, adminstration days and prescription frequency were 1.03% and 0.88%, respectively, a little lower than those of the previous quarter. Compared to other kind of recuperation institutions, dental clinics and hospitals were very lower in injection administration days and injection prescription frequency. 3. The number of prescribed medicines was 2.79 in the dental clinics, which was lower than the same quarter of the previous year but higher than the previous quarter. Dental hospitals put 2.67 numbers of medicines per prescription, an increase than the same quarter of the previous year and the previous quarter. Compared to other kind of recuperation institutions, dental clinics and hospitals put smaller number of medicines per prescription. 4. Medicine cost per administration day was 863 won in the dental clinics, which was an increase than the same quarter of the previous year and in the previous quarter. Compared to other kind of recuperation institutions, dental clinics and hospitals had lower medicine cost per administration day. 5. The number weight of high priced medicines was 46.43% in dental clinics, which was an increase than the previous quarter. In dental hospitals, it was 54.05%, so remarkable an increase than the previous quarter. Compared to other kind of hospitals and clinics, dental clinics and hospitals prescribed larger number of high priced medicines. 6. By districts, the frequency of antibiotics prescriptions was the highest in Kwanju and the lowest in Daejeon. The frequency of injection prescriptions was high in all Youngnam districts as was in the second quarter, while low in all the Metropolitan districts. There was a large variation in the prescription frequency to the districts, as the district of the highest prescription frequency had more than 2 times larger frequency than the district of the lowest frequency. Medicine cost per administration day was the highest in Ulsan but the lowest in the north part of Cholla province. The number of medicines per prescription was the largest in Kyonggi province while the smallest in Cheju-do.

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Halitosis and Related Factors among Rural Residents (농촌지역 주민들의 구취실태와 유발요인)

  • Lee, Young-Ok;Hong, Jung-Pyo;Lee, Tae-Yong
    • Journal of Oral Medicine and Pain
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    • v.32 no.2
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    • pp.157-175
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    • 2007
  • This study was conducted through an interview process in which questionnaires were administered to 293 people. The questionnaires related to the behaviors of oral hygiene care, and disease history related to halitosis, and status of halitosis, halitosis measurement, oral examination, and caries activity tests such as the snyder test, Salivary flow rate test, and Salivary buffering capacity test. Our sample was taken from 293 rural residents within the period from 4th to 21st of January 2006. This was done in order to provide basic data to prepare both policies of halitosis prevention and a device to efficiently measure halitosis status and investigate the factors related therein. The major findings of this study results are as follows: 1. As for frequency of tooth brushing, twice a day occupied the greatest portion at 46.1 % Women exceeded men in frequency of tooth brushing. Tongue brushing everyday produced a 25.6 % result among subjects and The use of auxiliary oral hygiene devices occupied 9.2 %. 2. As for degree of usual self-awareness of halitosis: 62.5 %. This result also demonstrate that the severest time of self-awareness in regards to halitosis is wake up time in the morning. The time period produced the highest portion of 72.7 % in times of self-awareness. In terms of the area in which halitosis was observed, gum resulted in 23.0 %. As for types of halitosis, fetid smell was the most frequent at 37.2 %. 3. As for the result of halitosis measurement, values of OG less than 50 ppm occupied 54.3 % and $50{\sim}100ppm$ occupied 41.6 %. As for $NH_3$ values, $20{\sim}60ppm$ showed the highest value range of 52.6 %. 4. As for OG per disease history related to halitosis, values of OG were significantly high in the ranges of $50{\sim}100ppm$ within family history groups of food impaction by dental caries, diabetes mellitus and halitosis. As for values of $NH_3$, there showed a significant difference in respiratory system disease groups. 5 Value range of OG per ordinary halitosis self-awareness degree: values ranging less than 50 ppm were recorded at 55.9 % from the group realizing not aware of smell. 57.5 % from groups only realizing sometimes, while values range of $50{\sim}100ppm$ were recorded at 52.0 % from groups always aware of smell. 63.6 % from groups always strongly aware of smell. Meanwhile as for the values ranges of $NH_3$, $20{\sim}60ppm$. they occupied high portions for all groups of exams. 6. Values of OG per oral examination: the more pulp-exposed teeth and food impaction and the higher the tongue plaque index, values of OG increased within the range of $50{\sim}100ppm$. As for values of $NH_3$, the more prosthetic teeth and the higher the tongue plaque index, this value increased significantly, and the values increased up to no less than 60 ppm for groups of mandibular partial denture. 7. Within the realm of caries activity test: as for the Snyder test, high activity was highest by 43.0 % wherewith the higher the activity of acidogenic bacteria the higher the OG values. As for the salivary flow rate test, the number of cases below 8.0 ml showed the highest tendency by 62.5 %. The larger the salivary flow rate the more decreased OG values distribution. As for the salivary buffering capacity test, $6{\sim}10$ drops of 0.1N lactic acid showed the overwhelming trend by 58.7 % whereby the higher the salivary buffering capacity the greater distribution occupancy ratio of OG values below 50 ppm which is scentless to on ordinary person. 8. As for the correlation between oral environment and halitosis, OG showed the positive correlation with pulp exposed teeth, filled teeth, present teeth, tongue plaque index, and food impaction, while the negative correlation with salivary flow rate and prosthetic teeth. $NH_3$ showed a positive correlation with prosthetic teeth and frequency of tooth brushing, while decayed teeth was negative correlation. 9. As for the multiple regression analysis result, there have been selected female, pulp exposed teeth, prosthetic teeth, food impaction, salivary flow rate, tongue plaque index and severe activities in the Snyder test as factors affecting OG wherein explanatory power on it was 45.1 %. There have been selected females, pulp exposed teeth, tongue plaque index, and prosthetic teeth as factors affecting on $NH_3$ wherein explanatory power on it was 6.6 %. With the aforementioned results in mind, the status of halitosis among rural residents is considered to bare a close relation with oral environments and other factors related to halitosis such as the Snyder test from caries activity test, and salivary flow rate test. For the prevention of halitosis of residents in rural areas, we have to focus on correct tooth brushing methods and tongue brushing, with using auxiliary oral hygiene devices to remove fur of tongue plaque and food impaction. Also, when the cause and ingredients of halitosis are diverse and complex, in order to analyze exactly the factors of individual halitosis development, we need continuous and systematic study in order to provide rural residents with programs of oral hygiene education and encourage the use of dental hygienists in public health centers.

Factors Affecting International Transfer Pricing of Multinational Enterprises in Korea (외국인투자기업의 국제이전가격 결정에 영향을 미치는 환경 및 기업요인)

  • Jun, Tae-Young;Byun, Yong-Hwan
    • Korean small business review
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    • v.31 no.2
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    • pp.85-102
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    • 2009
  • With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.