• Knowledge Management Research
• /
• v.22 no.2
• /
• pp.167-187
• /
• 2021

The increase in the number of higher education graduates and of working couples have been improving the quality of parenting and the economic situation of parenting. The relationship between family members, which consists of child rearing support and family health in conversation and play, has been improving as well. This study analyzes the impact of parental level and the family relationship on the spending in private education in households with elementary students. For the analysis, this study focuses on the mediation of parental efficacy and parenting anxiety, through which family relationship and parental level affect elementary private education. Data of 1,075 parents with children aged 6 to 11 from 2018 Children's Comprehensive Survey are used in statistical analysis via PLS structural equation. This study shows that family relationship and parental level had have a positive effect on parental efficacy, and family relationship, parental level and parental efficacy had have a negative impact on parenting anxiety. It is also confirmed that parental level has a positive effect on private education, and that parental efficacy has a negative impact on private education. Family relationship and parental level affects parenting anxiety and private education through the mediation of parental efficacy. This study finds that improving parents' economic and educational level in the overheated private education atmosphere increases private education, but improving parental efficacy from good family relationship lowers parenting anxiety and private education. These results are expected to provide theoretical and practical implications for balancing children's education and family happiness from a knowledge management perspective.

• Journal of Service Research and Studies
• /
• v.10 no.4
• /
• pp.1-19
• /
• 2020

It is very important to explore new management theories that are better in line with the modern service economy era in order to cement the foundation of the service industry in this rapidly changing business environment. This study examined the relationship between service essentials and job performance by service industry, and verified and discussed in depth whether there is difference between service essentials and job performance by demographic characteristics. The results of this study are as follows: First, an analysis of the effect of service essentials on job performance found the interaction, horizontality and harmony of service essentials had positive effects on performance, but the relationship didn't. Next, an analysis of the effect of service essentials on job performance by representative service industry showed that in the transportation industry, interaction and harmony had positive effects on performance, but relationship and horizontality didn't affect performance. In the financial and insurance industries, horizontality and interaction had positive effects on performance, but harmony and relationship didn't affect performance. Accommodation and food industries, interaction, horizontality and harmony had positive effects on performance, but relationship didn't affect performance. In the medical and health industries, interaction and horizontality had positive effects on performance, but relationship and harmony didn't affect performance. In terms of demographic characteristics, in the financial and insurance industries, interaction and harmony showed a significant difference by age, but only horizontality showed a difference by the number of years of service. In the accommodation and food industries, only horizontality showed a difference depending on the number of years of service. In the medical and health industries, relationship, horizontality and harmony showed a difference depending on the number of years of service, but only horizontality showed a significant difference by marital status. In the future, comparative national studies are needed for all industrial groups.

• Journal of Dairy Science and Biotechnology
• /
• v.34 no.2
• /
• pp.99-116
• /
• 2016

We herein performed animal safety assessment in accordance with Good Laboratory Practice (GLP) regulations with the aim of developing sialic acid from glycomacropeptide (hereafter referred to as "GMP") as an index ingredient and functional component in functional foods. GMP is a type of whey protein derived from milk and a safe food, with multiple functions, such as antiviral activity. A test substance was produced containing 7% (w/w) sialic acid and mostly-hydrolyzed whey protein (hereafter referred to as "7%-GNANA") by enzymatic treatment of substrate GMP. The maximum intake test dose level was selected based on 5,000 mg/kg/day dose set for male NOEL (no-observed-effect-level) and female NOAEL (no-observed-adverse-effect-level) determined by a dose-range finding (DRF) test (GLP Center of Catholic University of Daegu, Report No. 15-NREO-001) that was previously conducted with the same test substance. To evaluate the toxicity of a repeated oral dose of the test substance in connection with the previous DRF study, 1,250, 2,500, and 5,000 mg/kg of the substance were administered by a probe into the stomachs of 6-week-old SPF Sprague-Dawley male and female rats for 90 d. Each test group consisted of 10 male and 10 female rats. To determine the toxicity index, all parameters, such as observation of common signs; measurements of body weight and food consumption; ophthalmic examination; urinalysis, electrolyte, hematological, and serum biochemical examination; measurement of organ weights during autopsy; and visual and histopathological examinations were conducted according to GLP standards. After evaluating the results based on the test toxicity assessment criteria, it was determined that NOAEL of the test substance, 7%-GNANA, was 5,000 mg/kg/day, for both male and female rats. No animal death was noted in any of the test groups, including the control group, during the study period, and there was no significant difference associated with test substance, as compared with the control group, with respect to general symptoms, body weight changes, food consumption, ophthalmic examination, urinalysis, hematological and serum biochemical examination, and electrolyte and blood coagulation tests during the administration period (P<0.05). As assessed by the effects of the test substance on organ weights, food consumption, autopsy, and histopathological safety, change in kidney weight as an indicator of male NOAEL revealed up to 20% kidney weight increase in the high-dose group (5,000 mg/kg/day) compared with the change in the control group. However, it was concluded that this effect of the test substance was minor. In the case of female rats, reduction of food consumption, increase of kidney weight, and decrease of thymus weight were observed in the high-dose group. The kidney weight increased by 10.2% (left) and 8.9% (right) in the high-dose group, with a slight dose-dependency compared with that of the control group. It was observed that the thymus weight decreased by 25.3% in the high-dose group, but it was a minor test substance-associated effect. During the autopsy, botryoid tumor was detected on the ribs of one subject in the high-dose group, but we concluded that the tumor has been caused by a naturally occurring (non-test) substance. Histopathological examination revealed lesions on the kidney, liver, spleen, and other organs in the low-dose test group. Since these lesions were considered a separate phenomenon, or naturally occurring and associated with aging, it was checked whether any target organ showed clear symptoms caused by the test substance. In conclusion, different concentrations of the test substance were fed to rats and, consequently, it was verified that only a minor effect was associated with the test substance in the high-dose (5,000 mg/kg/day) group of both male and female rats, without any other significant effects associated with the test substance. Therefore, it was concluded that NOAEL of 7%-GNANA (product name: Helicobactrol) with male and female rats as test animals was 5,000 mg/kg/day, and it thus was determined that the substance is safe for the ultimate use as an ingredient of health functional foods.

• Korean Journal of Ecology and Environment
• /
• v.37 no.2 s.107
• /
• pp.180-192
• /
• 2004

This study was carried out to assess the seasonal variation of water quality and the effect of pollutant loading from watershed in a shallow eutrophic reservoir (Shingu reservoir) from November 2002 to February 2004, Stable thermocline which was greater than $1^{\circ}C$ per meter of the water depth formed in May, and low DO concentration (< 2 mg $O_2\;L^{-1}$) was observed in the hypolimnion from May to September, 2003. The ratio of euphotic depth to mixing depth ($Z_{eu}/Z_{m}$) ranged 0.2 ${\sim}$ 1.1, and the depth of the mixed layer exceeded that of the photic layer during study period, except for May when $Z_{eu}$ and $Z_{m}$ were 4 and 4.3 m, respectively. Most of total nitrogen, ranged 1.1 ${\sim}$ 4.5 ${\mu}g\;N\;L^{-1}$, accounted for inorganic nitrogen (Avg, 58.7%), and sharp increase of $NH_3$-N Hand $NO_3$-N was evident during the spring season. TP concentration in the water column ranged 43.9 ${\sim}$ 126.5 ${\mu}g\;P\;L^{-1}$, and the most of TP in the water column accounted for POP (Avg. 80%). During the study period, DIP concentration in the water column was &;lt 10 ${\mu}g\;P\;L^{-1}$ except for July and August when DIP concentration in the hypolimnion was 22.3 and 56.7 ${\mu}g\;P\;L^{-1}$, respectively. Increase of Chl. a concentration observed in July (99 ${\mu}g\;L^{-1}$) and November 2003 (109 ${\mu}g\;L^{-1}$) when P loading through two inflows was high, and showed close relationship with TP concentration (r = 0.55, P< 0.008, n = 22). Mean Chl. a concentration ranged from 13.5 to 84.5 mg $L^{-1}$ in the water column, and the lowest and highest concentration was observed in February 2004 (13.5 ${\pm}$ 1.0 ${\mu}g\;L^{-1}$) and November 2003 (84.5 ${\pm}$29.0 ${\mu}g\;L^{-1}$), respectively. TP concentration in inflow water increased with discharge (r = 0.69, P< 0.001), 40.5% of annual total P loading introduced in 25 July when there was heavy rainfall. Annual total P loading from watershed was 159.0 kg P $yr^{-1}$, and that of DIP loading was 126.3 kg P $yr^{-1}$ (77.7% of TP loading. The loading of TN (5.0ton yr-1) was 30 times higher than that of TP loading (159.0 kg P yr-1), and the 78% of TN was in the form of non-organic nitrogen, 3.9 ton $yr^{-1}$ in mass. P loading in Shingu reservoir was 1.6 g ${\cdot}$ $m^{-2}$ ${\cdot}$ $yr^{-1}$, which passed the excessive critical loading of Vollenweider-OECD critical loading model. The results of this study indicated that P loading from watershed was the major factor to cause eutrophication and temporal variation of water quality in Shingu reservoir Decrease by 71% in TP loading (159 kg $yr^{-1}$) is necessary for the improvement of mesotrophic level. The management of sediment where tine anaerobic condition was evident in summer, thus, the possibility of P release that can be utilized by existing algae, may also be considered.

• Korean small business review
• /
• v.31 no.2
• /
• pp.85-102
• /
• 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.