• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.2
• /
• pp.133-140
• /
• 2022

The impact of State management factors on transfer pricing activities of foreign direct investment enterprises in Vietnam is examined in this study. This adds to the empirical evidence on factors affecting transfer pricing activities of foreign-invested enterprises in Vietnam. A questionnaire survey of officials directly involved in the inspection of transfer pricing activities is used as the research method. The study yielded 226 questionnaires. The author chose 210 questionnaires after deleting those that were ineligible due to a large number of blank cells. The following procedures are used to process the data from the satisfied votes: Cronbach's Alpha test to measure the reliability of the scale; Exploratory factor analysis to break down data into smaller sets of variables to discover the underlying structure; Descriptive analysis to describe the underlying quantitative features of the data; Correlation and regression analysis to evaluate the relationship between variables with the support of SPSS 25 software. Inspection pressure, professional inspector qualifications, and inspector role, State control organization, inspector professionalism, legal corridor on transfer pricing control, macroeconomic situation, and investment environment have a positive impact on state management on transfer price operations, according to research findings. The author has provided solutions to increase the efficiency of State management on transfer pricing operations of foreign-invested businesses in Vietnam based on the research findings.

• Korean Journal of Social Welfare
• /
• v.63 no.1
• /
• pp.267-289
• /
• 2011

The purpose of the present study was to develop a Korean version of the scale of attitudes for disabled Persons and attitudes towards disabled person-original by translating and modifying the scale proposed by Antonak(1982). In order to test validation, this study was focused on processing survey and statistic data analysis and tried to find a way to applicate in Korea. The data were collected from 500 non-disabled persons divided into two groups, which were consist of target group (public officials, health care providers, teachers, journalists and rehabilitation facility staffs) and general group. Based on the descriptive analysis, exploratory factor analysis and confirmatory factor analysis of the data, validity and reliability were examined. Also to find the statistic significant difference on attitudes towards disabled person between target group and general group, t-test was proceed. The result of the exploratory factor analysis drew 15 items representing 3 factors (Pessimism-Stereotype, Optimism-Human Rights, Derogatory Personality Stereotype). A confirmatory factor analysis results provided the construct validity of this scale as good and reasonable fitness. Cronbach's alpha ranged from .67 to .85 showed internal consistencies of the sub-scales. The subscales were significantly correlated with convergent with DFS(Disability Factor Scale) variables. And the target group had more positive attitudes toward disabled person than general group. It is suggested this scale more suitable for various disability types be elaborated, and get a practical implication on attitudes towards disabled person.

• Journal of the Korean Geographical Society
• /
• v.39 no.2
• /
• pp.212-228
• /
• 2004

This paper is concerned with an important aspect of regional income convergence, ${\beta}$-convergence, which refers to the negative relationship between initial income levels and income growth rates of regions over a period of time. The common research framework on ${\beta}$-convergence which is based on OLS regression models has two drawbacks. First, it ignores spatially autocorrelated residuals. Second, it does not provide any way of exploring spatial heterogeneity across regions in terms of ${\beta}$-convergence. Given that empirical studies on ${\beta}$-convergence need to be edified by spatial data analysis, this paper aims to: (1) provide a critical review of empirical studies on ${\beta}$-convergence from a spatial perspective; (2) investigate spatio-temporal income dynamics across the U.S. labor market areas for the last 30 years (1969-1999) by fitting spatial regression models and applying bivariate ESDA techniques. The major findings are as follows. First, the hypothesis of ${\beta}$-convergence was only partially evidenced, and the trend substantively varied across sub-periods. Second, a SAR model indicated that ${\beta}$-coefficient for the entire period was not significant at the 99％ confidence level, which may lead to a conclusion that there is no statistical evidence of regional income convergence in the US over the last three decades. Third, the results from bivariate ESDA techniques and a GWR model report that there was a substantive level of spatial heterogeneity in the catch-up process, and suggested possible spatial regimes. It was also observed that the sub-periods showed a substantial level of spatio-temporal heterogeneity in ${\beta}$-convergence: the catch-up scenario in a spatial sense was least pronounced during the 1980s.

• Journal of the Korea Society of Computer and Information
• /
• v.23 no.8
• /
• pp.107-114
• /
• 2018

This study was conducted for the purpose of examining the effects of team trust element of rugby players on self-determination motive and team performance. As for the study subjects, rugby players participated in the 97th national athletic meet in 2016 were selected. As for data collection, in the total of 221 copies of samples were collected through convenience sampling method and 182 copies were used for the final analysis. Using SPSS 18.0, the collected data were analyzed through frequency analysis, exploratory factor analysis, Cronbach's ${\alpha}$ test, correlation analysis and multiple regression analysis and the following conclusions have been obtained. First, as for the effects of rugby players' team trust element on self-determination motive, it was found that team trust influenced external moderation, internal moderation, integrated moderation and identification moderation, and teammate trust influenced internal moderation, integrated moderation and identification moderation. Second, as for the effects of rugby players' team trust element on team performance, it was found that team trust and teammate trust influenced team performance. Third, as for the effects of rugby players' self-determination motive on team performance, it was found that integrated moderation and internal moderation influenced team performance.

• The Research Journal of the Costume Culture
• /
• v.23 no.5
• /
• pp.876-893
• /
• 2015

The purpose of this study is to identify the influences of psychological variables and fashion-related psychological variables on purchasing fashion items on the Internet. Boredom proneness and public self-consciousness were selected as psychological variables, and dressing style was selected as a fashion-related psychological variable. It was hypothesized that boredom proneness and public self-consciousness not only influence the purchasing frequency of fashion items on the Internet directly, but also indirectly through dressing style. Data were gathered by surveying university students in Seoul using convenience sampling. Two hundred and eighty-six questionnaires were used in the statistical analysis. SPSS was used for exploratory factor analysis, and AMOS was used for hypothesized relationship testing. The factor analysis of boredom proneness revealed five dimensions, "helplessness," "affective response," "lack of internal stimulation," "lack of external stimulation," and "perception of time." The factor analysis of public self-consciousness revealed two dimensions, "appearance-consciousness" and "style-consciousness," and the factor analysis of dressing style revealed one dimension. The overall fit of the hypothesized model suggests that the model fits the data well. The hypothesized relationship test proved that boredom proneness and public self-consciousness influence the purchasing frequency of fashion items on the Internet indirectly through dressing style. The results implicate effective strategies for Internet shopping malls and suggestions for future study.

• Journal of Distribution Science
• /
• v.18 no.10
• /
• pp.39-52
• /
• 2020

Purpose: This study aims to find out the relationship between the impact of Korean crew on airline service quality in the global aviation market, which is the representative of the face-to-face sales and can help in the face-to-face market of aviation services. Research design, data: The survey was conducted for about a month from March 1 to April 6, 2020, and a total of 300 copies were used in the analysis of the results. To verify the hypothesis, data was analyzed using the statistical package program SPSS 18.0, and frequency analysis, exploratory factor analysis, correlation analysis, and multiple regression analysis were performed. Results: It is a study on the sales of face-to-face service of crews of global airlines. Non-verbal elements in airline service face-to-face sales have been shown to have a significant impact on service quality. Conclusions: In the face-to-face service sales of global airlines, communication has been shown to affect service quality. A face-to-face sale using mother tongue means important. The better the flight attendant's linguistic face-to-face selling ability, the more positive on the airline's quality of service. It suggests that the communication skills of managers in the aviation service market are important for repurchase.

• Nutrition Research and Practice
• /
• v.6 no.4
• /
• pp.357-365
• /
• 2012

This study was conducted to develop a construct model regarding the daily activities, emotional security provided by food, enjoyment of food, level of satisfaction with delivered food, and the quality of life of homebound seniors who benefitted from meal delivery programs. The data were analyzed by SAS 9.2 and the Structural Equation Model (SEM), which was created by Analysis of Moment Structure (AMOS) 5.0 packages. The reliability of the data was confirmed by an exploratory factor analysis and through a Cronbach's alpha coefficient, and the measurement model proved to be appropriate by a confirmatory factor analysis of the measurement model in conjunction with AMOS. The results of the correlations between all the variables showed significant positive correlations (P < 0.05). The path analysis demonstrated that the daily activities (P < 0.01) and the emotional security created by food (P < 0.05) had positive correlations with the foodservice satisfaction (P < 0.05), while the daily activities (P < 0.05), the sense of emotional security made by food (P < 0.05), and food enjoyment (P < 0.05) also presented significant positive correlations with the quality of life. However, the food service satisfaction was shown to directly, but not significantly, affect the quality of life. This revealed that the current meal delivery programs needed to be improved in several directions.

• The Journal of Industrial Distribution & Business
• /
• v.9 no.6
• /
• pp.25-35
• /
• 2018

Purpose - In this study, the importance of interpersonal relations in the workplace as well as its correlation to satisfaction of social workers were investigated. In addition, effects of organizational culture as well as its implications for human resource management in social welfare workers were outlined. Research design, data, and methodology - A questionnaire was conducted on job satisfaction measured by the Minnesota Job Satisfaction (MSQ) questionnaire. For reliability, the questionnaire was distributed and collected by the self - filling method. From the collected data, reliability analysis, validity analysis (exploratory factor analysis) and multiple regression analysis were used. Cronbach's alpha was used to measure the reliability of the measurement variables and validity analysis was conducted to see if the questionnaires had the same concept as well as SPSS 19.0. Results - The results showed that group culture, hierarchical culture, and rational culture had significant positive effects on job satisfaction. Developmental culture had no effect on the job satisfaction levels. Conclusions - It is important to maintain the hierarchy in order to improve the efficiency of social welfare organizations, but social welfare organizations must accept external opinions and actively listen to the opinions of the employees in the organization.

• The Research Journal of the Costume Culture
• /
• v.23 no.3
• /
• pp.468-483
• /
• 2015

Fast fashion brand marketers should develop marketing strategies that effectively satisfy the values consumers seek when purchasing fast fashion brands. This study aimed to identify the consumption value factors of fast fashion brands and to reveal the value factors that influence attitudes toward purchasing fast fashion brands. Data were gathered by surveying university students in the Seoul metropolitan area using convenience sampling. Three hundred and five questionnaires were used in the statistical analysis, which consisted of exploratory factor analysis using SPSS and confirmatory factor analysis and path analysis using AMOS. The factor analysis revealed the following six value factors: Emotional value, social value, price/value for money, durability value, eco-value, and consistency value. The fit statistic for the six-factor model was quite acceptable. Two of the six value factors, emotional value and price/value for money, positively influenced attitudes toward purchasing fast fashion brands. The overall fits of the revealed model suggested that the model fit the data well. The results suggested that fast fashion marketers need to understand the value factors that motivate consumers to purchase fast fashion brands. In addition, marketers should focus their efforts on satisfying emotional value and price/value for money in order to establish their brands in the increasingly competitive fast fashion industry.

• The Research Journal of the Costume Culture
• /
• v.23 no.2
• /
• pp.310-325
• /
• 2015

The market for counterfeit luxury fashion goods is proliferating across the globe. In an effort to provide some insight into this phenomenon, this study aimed to identify the antecedents of attitudes toward counterfeits of luxury fashion goods. As antecedents, counterfeit proneness and attitudes toward counterfeiting were considered. It was hypothesized that counterfeit proneness not only influences attitudes toward counterfeits of luxury fashion goods directly but also indirectly through attitudes toward counterfeiting. Data were gathered by surveying university students in Seoul, using convenience sampling. Three hundred five questionnaires were used in the statistical analysis. SPSS was used for exploratory factor analysis, and AMOS was used for confirmatory factor analysis and path analysis. The results showed that all the fit statistics for the variable measures were quite acceptable. In addition, the overall fits of the hypothesized model suggest that the model fits the data well. Factor analysis revealed that counterfeit proneness and attitudes toward counterfeits of luxury fashion goods were uni-dimensional and that attitudes toward counterfeiting were two dimensional, which are 'normatively less susceptible' and 'value conscious'. Test of the hypothesized path showed that counterfeit proneness influences attitudes toward counterfeits of luxury fashion goods indirectly through the two factors of attitudes toward counterfeiting. The results suggest some implications for anti-counterfeit businesses.