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The Influence of an Elder's Role of Counselor on Counseling Result - Reporting Style Based on 'Story Making Methods' - (상담자의 어른역할이 상담성과에 미치는 영향 - '이야기 방식'에 기초한 보고 형태 -)

  • Sung-sook Chang
    • Korean Journal of Culture and Social Issue
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    • v.16 no.3
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    • pp.311-329
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    • 2010
  • It is necessarily for a counselor's role to vary according to the cultures. While an autonomy is stressed in Western horizontal society, sociability is emphasized in Korea which is a vertical authoritarian society. What is more, a lot of people look to a counselor for elder's role as a teacher or a fosterer as well as a therapist. The two basic framework of Reality Dynamic Counseling which has been developed as a counseling approach for Korean are 'presentization for problem' and 'elder's role of a counselor'. An elder's role of counselor showed in real counseling case is illustrated by 'narrative methods' in this study. The 'story making methods' as one of qualitative research methods is more useful than a protocol method which has been used in studying counseling case, because it has conciseness for original text of dialogs and commentary for counseling process. The seven characteristics of Reality Dynamic Counseling such as grasping the real cause, understanding mind,, emphasizing interpersonal factor, emphasis on role, utilizing confrontation, emphasizing the relationship of parent-child, and facilitating sociability are reflected in such an elder's role of counselor.

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How Korean children and adolescents perceive their parents: Indigenous psychological analysis (아동과 청소년의 부모에 대한 지각: 토착심리학적 접근)

  • Young-Shin Park;Uichol Kim;Kee Hye Han
    • Korean Journal of Culture and Social Issue
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    • v.9 no.2
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    • pp.127-164
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    • 2003
  • This study investigates how Korean children and adolescents perceive their parents using the indigenous psychological approach. An open-ended questionnaire was developed by the first two authors to investigate reasons why children and adolescents feel grateful, respect, indebted, close, conflict, and distance with their parents. A total of 763 participants (212 grade three students, 267 grade eight students, and 284 grade eleven students) completed the questionnaire. The results can be summarized into three main points. First, the vast majority of children and adolescents feel grateful, respect, and indebted to their parents. They feel grateful, respect and indebted for the sacrifice and suffering they experience looking after the family. Moreover, they respects their parents because of their sincerity, blood relationship, benevolence, guidance and educational support. They feel indebted since they did not obey them, were not able to meet their expectations, and were not diligent in their schoolwork. They felt especially close to their mother. The conflict they felt was due to generational gap and in their academic performance. Second, age affects how they perceive their parents. The parent-child conflict increases with age. The feeling of indebtedness also increase with age. However, the feeling of gratefulness and respects decreases with age. The feeling of closeness with father also decreases with age. Third, socio-economic status and educational achievement of children and adolescent affect the perception of their parents. Those with higher academic grade and socio-economic status are more likely to feel respect and indebtedness and less likely to feel conflict and distance.

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Predictors and Prevalence of Alcohol and Cannabis Co-use Among Filipino Adolescents: Evidence From a School-based Student Health Survey

  • Yusuff Adebayo Adebisi;Don Eliseo Lucero-Prisno III;Jerico B. Ogaya;Victor C. Canezo Jr.;Roland A. Niez;Florante E. Delos Santos;Melchor M. Magramo;Ann Rosanie Yap-Tan;Francis Ann R. Sy;Omar Kasimieh
    • Journal of Preventive Medicine and Public Health
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    • v.57 no.3
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    • pp.288-297
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    • 2024
  • Objectives: This study explored the prevalence and predictors of alcohol and cannabis co-use among 9263 Filipino adolescents, using data from the 2019 Global School-based Student Health Survey (GSHS). Methods: We conducted a cross-sectional secondary analysis of the GSHS, targeting adolescents aged 13-17 years and excluding cases with incomplete data on alcohol and cannabis use. Our analysis employed the bivariate chi-square test of independence and multivariable logistic regression using Stata version 18 to identify significant predictors of co-use, with a p-value threshold set at 0.05. Results: The weighted prevalence of co-users was 4.2% (95% confidence interval [CI], 3.4 to 5.3). Significant predictors included male sex (adjusted odds ratio [aOR], 4.50; 95% CI, 3.31 to 6.10; p<0.001) and being in a lower academic year, specifically grade 7 (aOR, 4.08; 95% CI, 2.39 to 6.99; p<0.001) and grade 8 (aOR, 2.20; 95% CI, 1.30 to 3.72; p=0.003). Poor sleep quality was also a significant predictor (aOR, 1.77; 95% CI, 1.29 to 2.44; p<0.001), as was a history of attempted suicide (aOR, 5.31; 95% CI, 4.00 to 7.06; p<0.001). Physical inactivity was associated with lower odds of co-use (aOR, 0.45; 95% CI, 0.33 to 0.62; p<0.001). Additionally, non-attendance of physical education classes (aOR, 1.48; 95% CI, 1.06 to 2.05; p=0.021), infrequent unapproved parental checks (aOR, 1.37; 95% CI, 1.04 to 1.80; p=0.024), and lower parental awareness of free-time activities (aOR, 0.63; 95% CI, 0.45 to 0.87; p=0.005) were associated with higher odds of co-use. Factors not significantly linked to co-use included age group, being in grade 9, always feeling lonely, having no close friends, being bullied outside school, and whether a parent or guardian understood the adolescent's worries. Conclusions: The findings highlight the critical need for comprehensive interventions in the Philippines, addressing not only physical inactivity and parental monitoring but also focusing on sex, academic grade, participation in physical education classes, sleep quality, and suicide attempt history, to effectively reduce alcohol and cannabis co-use among adolescents.

Discovery and validation of PURA as a transcription target of 20(S)-protopanaxadiol: Implications for the treatment of cognitive dysfunction

  • Feiyan Chen;Wenjing Zhang;Shuyi Xu;Hantao Zhang;Lin Chen;Cuihua Chen;Zhu Zhu;Yunan Zhao
    • Journal of Ginseng Research
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    • v.47 no.5
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    • pp.662-671
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    • 2023
  • Background: 20(S)-protopanaxadiol (PPD), a ginsenoside metabolite, has prominent benefits for the central nervous system, especially in improving learning and memory. However, its transcriptional targets in brain tissue remain unknown. Methods: In this study, we first used mass spectrometry-based drug affinity responsive target stability (DARTS) to identify the potential proteins of ginsenosides and intersected them with the transcription factor library. Second, the transcription factor PURA was confirmed as a target of PPD by biolayer interferometry (BLI) and molecular docking. Next, the effect of PPD on the transcriptional levels of target genes of PURA in brain tissues was determined by qRT-PCR. Finally, bioinformatics analysis was used to analyze the potential biological features of these target proteins. Results: The results showed three overlapping transcription factors between the proteomics of DARTS and transcription factor library. BLI analysis further showed that PPD had a higher direct interaction with PURA than parent ginsenosides. Subsequently, BLI kinetic analysis, molecular docking, and mutations in key amino acids of PURA indicated that PPD specifically bound to PURA. The results of qRT-PCR showed that PPD could increase the transcription levels of PURA target genes in brain. Finally, bioinformatics analysis showed that these target proteins were involved in learning and memory function. Conclusion: The above-mentioned findings indicate that PURA is a transcription target of PPD in brain, and PPD upregulate the transcription levels of target genes related to cognitive dysfunction by binding PURA, which could provide a chemical and biological basis for the study of treating cognitive impairment by targeting PURA.

Imaging of Sequestered Lumbar Discs (요추 분리추간판의 영상 소견)

  • Gangwon Jeong;Heecheol Park;Sun Joo Lee;Dae-Hyun Park;Sung Hwa Paeng;Eugene Lee
    • Journal of the Korean Society of Radiology
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    • v.85 no.1
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    • pp.3-23
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    • 2024
  • Intervertebral disc herniation is frequently encountered in radiological practice. Sequestered disc herniation occurs when the disc material undergoes degeneration and completely loses continuity with the parent nucleus pulposus. Sequestered discs can reside within and outside the spinal canal, exerting a mass effect on adjacent structures, compressing nerve pathways, and eliciting a range of clinical symptoms. In particular, sequestered discs within the dura cannot be identified without durotomy. Therefore, precise preoperative localization is crucial for surgical planning. On MRI, the signal intensity of the sequestered disc may vary due to independent degeneration processes. Additionally, most sequestered disc fragments show varying degrees of peripheral enhancement depending on the degree of angiogenesis and granulation around the isolated tissue. In this article, we review various imaging findings and the location of the sequestered disc to provide patients with an accurate diagnosis and appropriate treatment direction.

The Relationship Between Subjective Health Perception and Health Behavior of Korean Adolescents According to Gender: Using the 8th National Health and Nutrition Examination Survey (한국 청소년의 성별에 따른 주관적 건강 인식과 건강행위의 관계: 국민건강영양조사 제8기 조사를 이용하여)

  • Sug Young Lee
    • The Journal of Korean Society for School & Community Health Education
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    • v.25 no.1
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    • pp.17-28
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    • 2024
  • Background & Objectives: This study aimed to examine the relationship between subjective health perception and health behaviors among adolescents, utilizing raw data from the 8th Korea National Health and Nutrition Examination Survey (2019-2021) while distinguishing between genders. Methods: The study employed data from the 8th Korea National Health and Nutrition Examination Survey (2019-2020), recruiting students from 1st to 3rd grades in middle and high schools nationwide. Through population stratification, sample distribution, and sampling stages, a final sample of 1,065 adolescents aged 12 to 18 years was selected. The collected data were analyzed using SPSS 28.0 (IBM Corp., Armonk, NY, USA) at a significance level of .05. Results: Regarding the general characteristics of the subjects, no statistically significant differences were observed among male students based on school, family structure, and income. However, among female students, a significant difference in subjective health perception was noted, with higher perception among high school students compared to middle school students (p=.001). Significant differences in health behaviors were identified based on family structure for male adolescents, where those living with both parents exhibited more health-promoting behaviors than single-parent adolescents (p=.011). However, no significant difference was observed among female adolescents. In terms of health behaviors related to gender, regular exercise was found to significantly impact subjective health perception in male adolescents (p=.013), while breakfast habits were identified as significant influencers for female adolescents (p<.001). Conclusions: This study revealed gender differences in subjective health perception and health behaviors among adolescents. Based on these findings, there is a perceived need for the development of health promotion programs tailored to the unique needs of male and female adolescents.

Enhancing Global Research Visibility of Faculty Staffs by the Academic libraries in Public Universities in South East, Nigeria

  • Francisca C. MBAGWU;Judith S. NSE;Jacintha EZE;Ijeoma Irene BERNARD
    • International Journal of Knowledge Content Development & Technology
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    • v.14 no.2
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    • pp.29-46
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    • 2024
  • Academic libraries are at the forefront of supporting their parent institutions in teaching and learning, research activities, and community services for the students and faculty members, but, the researchers observed that some of the research emanating from faculty members in academic institutions particularly universities remains largely unknown, unrecognized and invisible on the global scene. This present paper is therefore a modest attempt towards addressing the issue of enhancing the faculty research visibility in the institutions of higher learning by the academic libraries. It also examines the extent academic libraries in public universities in Nigeria use research visibility channels to increase the global visibility of their faculty members. Difficulties encountered by librarians and ways of tackling the visibility of the faculty were also examined. A descriptive survey research design was adopted and the population consisted of all the 162 librarians in public universities in South-East (S.E), Nigeria. Telephone calls and Online Questionnaire were used for data collection. The number of librarians was obtained through phone calls from the Heads of each of the Libraries. The Online Questionnaire was submitted to the WhatsApp platforms of librarians in Nigeria- Academic and Research Libraries (ARL) and Chartered Librarians in Nigeria Connect (CLN-Connect). The questionnaire was structured in such a way that only the Librarians in Public universities in the S.E. Nigeria will respond to it. At the end of the day only 120 librarians responded, at a response rate of 74%. The study was analysed using tables, percentages and charts. The study recommended that librarians who are unaware of RVCs and its utilization should go for training to acquire the knowledge that will enable them enhance the global visibility of faculty staff, Management of Public universities in S.E, Nigeria should in addition to addressing copyright issues by the use of disclaimer notices and creative common licensing and provision of infrastructural facilities e.g. steady power supply, High power brand Internet connectivity, establishment of an Institutional Repository, etc, also should mandate the faculty staff to release their productive work to the library for onward submission to the RVCs platforms for enhancement of their global visibility.

Soil properties in Panax ginseng nursury by parent rock (모암별 인삼묘포지의 토양특성에 관한 연구)

  • Min, Ell-Sik;Park, Gwan-Soo;Song, Suck-Hwan;Lee, Sam-Woong
    • Korean Journal of Agricultural Science
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    • v.30 no.1
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    • pp.31-40
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    • 2003
  • A research has been done for growing characteristics of Korean ginseng in Geumsan of Chungnam Province. It had been made to determine the transitional element concentrations of the rocks, divided by biotitic granite(GR) and phyllite(PH). The physical and chemical properties of their weathering soils and ginseng nursery soils were analyzed. The texture in the GR weathering and ginseng nursery soils were sandy clay, and the texture of the PH weathering and ginseng nursery soils were heavy or silty clay. The bulk densities of the GR and PH weathering soils were $1.21{\sim}1.32g/cm^3$ and $1.26{\sim}1.38g/cm^3$, respectively. Also, the bulk densities of the GR and PH ginseng nursery soils were $1.02{\sim}1.10g/cm^3$, respectively. The pH (4.80) of the GR weathering soil were lower than the pH of the PH(5.34) weathering soil. The pH in the 2 year and 4 year-ginseng nursery soil of the GR were 4.39 and 4.40. In addition, those of the PH were 5.24 and 5.34, respectively. The difference in pH of the two nursery soils could be from the pH difference between the two parent materials. The organic matter contents of the GR weathering soils(0.24%) were higher than those of the PH(1.02%) weathering soils. The organic matter of the 2 and 4 year-ginseng GR nursery soils were 0.87% and 1.52%, and of the PH nursery soils were 2.06% and 2.96%, respectively. The total nitrogen contents of the GR weathering soils were 259.43ppm and of the PH weathering soils were 657.22ppm. Those of 2 and 4 year-ginseng GR nursery soils were 588.04ppm and 657.22ppm and those of the PH nursery soils were 1037.72ppm and 1227.96ppm, respectively. The nitrate and ammonium contents of the GR weathering soils were the extremely small, and those of the PH weathering soils were 6.7ppm and 9.94ppm. Those of 2 year-ginseng GR nursery soils(223.09ppm and 26.96ppm) were higher than those of PH(19.46ppm and 8.23ppm) nursery soils. And those of 2 year-ginseng PH nursery soils(14.22ppm and 16.84ppm) were lower than those of PH(306.93ppm, 34.21ppm) nursery soils. The difference was due to fertilizer types and more deposits of nitrate after oxidation of ammonium. The phosphate contents of the GR and PH weathering soils were 14.41ppm and 38.60ppm. Those of GR 2 and 4 year-ginseng nursery soils were 46.89ppm and 102.44ppm and those of the PH nursery soils were 147.04ppm and 38.60ppm. The cation exchange capacities of the GR weathering soils were 12.34me/100g and those of the PH weathering soils were 15.40me/100g. Those of 2 and 4 year-ginseng GR nursery soils were 15.80me/100g and 7.70me/100g and those of PH nursery soils were 12.14me/100g and 12.83me/100g. All of exchangeable cation($K^+$, $Ca^{2+}$, $Mg^{2+}$, $Na^+$) contents in the nursery soils were higher than those in the weathering soils. The $SO_4{^2-}$ contents of the weathering soils in both of the GR(5.98ppm) and PH(9.94ppm) were higher than those of the GR and PH ginseng nursery soils. The $Cl^-$) contents of the GR and PH weathering soils were a very small and those of the nursery soils(2-yr GR: 39.06ppm, 4-yr GR: 273.43ppm, 2-yr PH: 66.41ppm, 4-yr PH: 406.24ppm) were high because of fertilizer inputs.

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Studies on the Breeding of the Response to short photoperiod, Fiber weight, and Qualitative characters and of the Associations Among these characters in Kenaf (섬유용양마의 육종에 관한 연구 -단일반응성과 섬유종의 유전 및 연소)

  • Johng-Moon Park
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.4 no.1
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    • pp.115-124
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    • 1968
  • It was shown that the most desirable characters for kenaf are high-fiber weight and moderately early maturity. Therefore, the objectives of this research on this crop is to find varieties possessing these characteristics. The experiments covered in this report provided new information relative to segregation, mode of inheritance, estimate of the number of genes involved in fiber weight and their response to short day length of 10 hours and the qualitative characters, such as, color of stem, capsule, petiole and shape of leaves. The associations which exist among these characters are also indicated. Fiber weight per plant, days to flowering, Stem color, Petiole color, Capsule color, and shape of leaves were studied in parental, $F_1$.$F_2$and backcross populations of a cross between Dashkent, a low-fiber weight but early maturing kenaf variety, and G 38 F-1, a high-fiber weight but late maturing kenaf variety. Crosses were made using the varieties, Dashkent and G 38 F-1 as parents. The Dashkent parent had the following characteristics: green stems, capsules and petioles and lobed shaped leaves; 105.8234 mean-days to flowering in the field, and 106.9222 mean-days under 10 hours short day treatment. The other parent, G 38 F-1 had red stems yellow capsules and red petioles and unlobed shaped leaves; 149.8921 mean-days to flowering in the field, and 62.3684 mean-days under 10 hours short day treatment. Both of the parents, $F_1$, $F_2$, $BC_1$ ($F_1$ X Dashkent, ) and $BC_2$($F_1$ ${\times}$ G38F-1) of the kenaf cross were grown at the Crops Experiment Station, Suwon, Korea in 1965. Color of stems, petioles and capsules, and shape of leaves were noted to be simply inherited as a single factor. Red stem color was dominant over green stem color, red petiole color was dominant over green petiole, lobed shaped leaves were dominant over unlobed shaped leaves and yellow capsules were dominant over green capsule. It was, also, noted that the factor for color of petiole was linked with the factor for shape of leaf with a 11.9587 percent recombination value, however no interaction or linkage were found among the color of stem and capsule color. Using Powers partitioning method, theoretical means and frequency distributions for each population, the days to flowering were calculated with the assumption that two gene pairs were involved. The values obtained fitted the theoretical values. In general this would indicate that Dashkent and G 38 F -1 were differentiated by two gene pairs. Heritability values were calculated as the percent of additive genetic variance. Heritability value of days to flowering, 89.5% in the broad sense and 79.91% in the narrow sense, indicated that the selection for this character would be effective in relatively early generations. Particularly, high positive correlations were found between days to flowering and the color of petioles and shape of leaves. However, there was no relation between days to flowering and capsule color nor between these and stem color. On the basis of the results of this experiment there is evidence that the hereditary factor for shape of leaves and the color of petioles is linked with an effective factor or factors for the characters of days to flowering. The association was sufficiently close to offer a possible simple and efficient means of selection for moderately early mat. uring plants by leaf shape and petiole color selection. Again using Powers partitioning method the frequency distribution for each population to the fiber weight were calculated with the assumption that two gene pairs, AaBb, were involved. Both phenotypic and genotypic dominance were complete. The obtained value did not agree with the theoretical value for $F_2$ and $BC_1$ ($F_1$ ${\times}$ Dashkent.) It seems that Dashkent and G 38 F-1 were differentiated by two major gene pairs but some the other minor genes are necessary. It is certain that the hereditary factor for shape of leaves and color of petioles is linked with an effective factor or factors for fiber weight. Also, high. yielding plants with moderately early maturity were found in the $F_2$ population. Thus, simultaneous selection for high-fiber yield and moderately early maturing plants should be possible in these populations. Phenotypic and genotypic correlation coefficients between fiber weight per plant and days to flowering, stem height and stem diameter were calculated. In general, genotypic correlations are higher than the phenotypic correlation. The highest correlation is found between stem height and fiber weight per plant (0.7852 in genotypic and 0.4103 in phenotypic) and between days to flowering and fiber weight per plant (0.7398 in genotypic and 0.3983 in phenotypic.) It was also expected that the selection of high stem height and moderately early maturing plants were given the efficient means of selection for high fiber weight.

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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.