• Journal of the Korean Society of Clothing and Textiles
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• v.31 no.12
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• pp.1784-1792
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• 2007

This study set out to identify the problems with hat labels and to search for improvement measures by examining and analyzing consumers' practice of managing their hats. It also intended to provide accurate and enough information about how to keep and wash hats and thus help consumers use their hats for a long period. In an attempt to investigate how consumers wash and manage their hats, a survey was carried out to 395 individuals in their twenties and over who owned hats living in urban areas including Seoul, and were quota sampled according to age and gender. The survey period is March to April 2007. The collected data were statistically treated with the SPSS 12.0 program in terms of frequency, percentage, mean, standard error, cross tabulation, t-test, and one-way ANOVA. The findings were as followed. First, the respondents were in the average level of perceiving and practicing the washing methods of their hats. The female respondents who had more experiences with laundering than the males knew and practiced the washing methods for hats better than males. Second, compared to other clothing items, hat wearers were more likely to pay careful attention to their hats by putting their hats in a laundry net and applying a laundry detergent for wool fabrics when using a washing machine or washing their hats with their own hands. And third, most of the hat wearers were aware of the importance of hat labels and showed a lower level of trust in them than other clothing items. The suppliers need to offer accurate and practical labels in order to regain the consumers' trust. Many consumers had some difficulties figuring out the size system of hats. In particular, the male consumers had a low level of perception of labels, which implies that there should be specific efforts to educate them about general labels.

• Journal of Korean society of Dental Hygiene
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• v.7 no.1
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• pp.73-89
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• 2007

The purpose of this study was to examine the reality of inservice education provided to members of Korean Dental Hygienists Association, the state of relevant academic conferences, and the perception of the members about inservice education and academic conference. It's basically meant to help boost their participation in inservice education and their satisfaction with it, and to show some of the right directions for that. The subjects in this study were dental hygienists who attended a symposium on July 1, 2006. After a survey was conducted, the answer sheets from 489 participants were analyzed, and the findings of the study were as follows: 1. General hospitals and university hospitals made up the largest group(91.4%) that gave a monthly leave of absence, and the second largest group was dental hospitals(75.4%), followed by dental clinics(58.3%) and public dental clinics(48.0%). The most common closing time in dental clinics and dental hospitals was 5 p.m., and that was 12 p.m. in general hospitals and university hospitals. The dental hygienists in public dental clinics didn't work on Saturdays. By type of workplace, treatment was the most common duty for the dental hygienists in dental clinics and dental hospitals to perform, and those who worked at general hospitals, university hospitals and public health clinics were in charge of extensive range of jobs. 2. The rates of the dental hygienists who took that education stood at 94.9% in public dental clinics, 78.7% in dental hospitals and 75.3% in dental clinics, general hospitals and university hospitals. Regarding how many marks they got on an yearly basis, those who got eight marks or more made up the largest group(55.6%), followed by four marks or more(11.8%), six marks or more(3.4%), and two marks or more(1.5%). As for the usefulness of inservice education for their job performance, the largest number of the dental hygienists(40.8%) found it to be helpful, and the second greatest group(37.5%) considered its effectiveness to be so-so. The third largest group(8.4%) found it to be of great use, and the fourth biggest group(4.2%) considered it to be of no service. The fifth biggest group(l.3%) thought it was absolutely useless. By type of workplace, the workers in dental clinics, dental hospitals, general hospitals and university hospitals wanted the most to learn how to take care of clinical work(acquisition of up-to-date technology), and those in public health clinics hoped the most to learn about public dental health. By type of workplace, the workers in dental clinics had their sight set on self-development the most, and the dental hygienists in dental hospitals, general hospitals, university hospitals and public health clinics were most in pursuit of acquiring new knowledge. By type of workplace, the specific given conditions at work were most singled out by the dental clinic workers as the reason, and the dental hospital employees pointed out time constraints the most. The dental hygienists in general hospitals and university hospitals cited time constraints and financial burden the most, and the public health clinic personnels mentioned inaccessibility of a place for inservice education as the reason. 3. The public health clinic workers participated in academic conferences the most(90.8%), followed by the general and university hospital personnels(68.8%), dental hospital employees(65.6%) and dental clinic workers(65.5%). By type of workplace, the public health clinic workers(73.5%) expressed the most satisfaction, followed by the general and university hospital employees(67.7%), dental clinic workers(62.3%) and dental hospital personnels(54.1%). By type of workplace, the employees of dental clinics, dental hospitals, general hospitals and university hospitals preferred Saturdays, and the public health clinic workers had a liking for weekdays. As for a favored place, hotels were most preferred, followed by university hospitals, general hospitals, college lecture rooms, district halls and local public institutions. Hotels were most favored regardless of the type of workplace. 4. Regarding outlook on inservice education, they had the highest opinion on the facilities and given conditions of lecture rooms($3.41{\pm}0.83$), followed by the professionalism of lecturers($3.34{\pm}0.83$), procedures of receipt and attendance confirmation($3.34{\pm}0.83$) and class size($3.13{\pm}0.89$). On the contrary, they took the most dismal view of the inaccessibility of a place of inservice education($2.08{\pm}0.92$), followed by limited opportunity and limited date for that education($2.51{\pm}0.99$), extra financial burden($2.53{\pm}1.18$) and high tuition fee($2.57{\pm}0.96$).

• Journal of the Korean Society of Food Science and Nutrition
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• v.37 no.11
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• pp.1443-1451
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• 2008

This study was performed to develop menu satisfaction index in Business & Industry (B&I) food service and to survey customer's menu satisfaction using the index. The menu satisfaction index included 16 items with Likert 5 point. Cronbach's alpha to assess the internal reliability of the developed scales was 0.8917, which indicated highly reliable. Construct validity was assessed by principal components analysis and then four factors explaining 65.964% of the total variance were found. Among the 15 items of menu satisfaction, the average scores of all items were above 3.0 out of 5. As a result of analysis on menu satisfaction factors, 'propriety of food temperature' (3.52 out of 5) was the highest consideration followed by 'sufficiency of format' (3.46), 'excellence in food' (3.35) and 'well-being orientation' (3.31). It could be said that customer's perception on the menu quality was very positive. Four factors were correlated with overall menu satisfaction positively. Especially, 'excellence in food', and 'well-being orientation' and 'sufficiency of format' affected significantly on overall menu satisfaction. It concluded that customers were satisfied with portion size, temperature, price but their needs for taste and health/nutrition-related service would be increased. The menu satisfaction developed in this study should be applied to other B & I food service operation by type.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.13 no.5
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• pp.1-16
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• 2018

The Ministry of Agriculture, Forestry and Fisheries prepared the sixth industrialization certification system to increase the added value in the agricultural sector, but it is a bit hard to judge that the system has been in the stage of creating sufficient added value. In particular, because of the Fourth Industrial Revolution, there is a significant change in all industry sectors, including innovation in technology, and the change of perception among the society members is being rapidly changed toward the corporate sector's social role. Thus, we surveyed companies that received the sixth industrialization enterprise certificate to address this phenomenon and find clues on how to be competitive. We selected 800 companies certified by the Ministry of Agriculture, Forestry and Fisheries as sixth industrialization enterprises as our study samples. Among them, we subjected 275 respondents to a final analysis upon eliminating incomplete responses. The result of the study revealed that entrepreneurship, including autonomy that reflects the characteristics of the certified companies, had a significant positive impact on economic value. Moreover, with the size of the companies certified as the sixth industrialization enterprise and the industry trend toward the innovative Fourth Industrial Revolution considered, the strategic orientation including the customer orientation to intensively focus on customer needs and the technology orientation to accept technology as a competitive sector even in the agricultural industry was found to have a significant positive effect on economic value. Strategic orientation demonstrated a significant positive effect on social value. Entrepreneurship demonstrated a significant positive effect on economic values but did not significantly affect the social value. Lastly, while strategic orientation has demonstrated that no mediation effect resulted due to a high direct effect between entrepreneurship and economic value, a complete mediation effect occurred between entrepreneurship and social value. Based on this study, if the companies that received the sixth industrialization enterprise certificate are equipped with not only entrepreneurship but also strategic orientation for customer-oriented thinking and response to technological changes, they can become an influential element in creating not only economic value but also social value, which is emphasized as an element of sustainability.

• Journal of Home Health Care Nursing
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• v.5
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• pp.84-99
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• 1998

The objectives of this study are to identify the actual educational contents of management for head nurse and to propose the educational subjects according to identity the needs of head, charge, and staff nurses. The subjects were investigated the actual Management Development Programs and educational needs of head nurses and prospective nurse manager(charge nurse, staff nurse with a lot of clinical experiences) in general hospitals. The tools were composed of two questionnaires: One was developed from the literature review for making items to measure actual situation. The other was revised Katz's model for measurement of educational needs. The first respondents of actual situation were 27 general hospitals with over 400 beds in Seoul and the second respondents were 89 head nurses, 67 charge nurses and 136 nurses at 3 hospitals by convenient sampling out of 27 general hospitals. Data were collected by telephone interview, mail questionnaire and visiting from 7th of October through 30th of November in 1997. In data analysis, general characteristics of the respondents and actual status of Management Development Programs were analyzed by frequency and percentage. Educational needs according to general characteristics were analyzed by ANOVA The results were as follows: 1. Actual situation of Management Development Program 1) Seven hospitals(26%) had Management Development Program for prospective managers and 14 hospitals (52%) for head nurses. 2) Education Department existed in 14 hospitals (52%). 3) One hospital(4%) had top level managers took part in the Management Development. 4) Two hospitals selected head nurse, who had finished courses of Management Development. Eight hospitals(30%) assessed educational needs. The assessment tools consisted of making a question via questionnaire(75%), determining at department meeting(12%) and interview(13%). 5) Educational programs had 3 types: 10 lecture type, 7 discussion type and 4 role play type programs. 6) One hospital evaluated the change of learner's attitude. 7) Four hospitals scored educational point, but that was measured only by attending. 8) Actual Management Development Programs were as follows. parenthesis indicates the number of hospitals. (1) Management Development Programs for Prospective manager. Role perception of Middle level Manager (1) . Role reconstruction of Nurse Manager (1). Workshop for Charge Nurse (1). Nursing Delivery System and Nursing Process (1). Communication (1). Motivation (1) (2) Management Development Programs for Head nurse.. Head nurse's Role (5). Administrative Work (7). Service Education (4). Prevention and Countermeasure of Nursing Incidence (3). Appraisal (3) 2. The results of needs on Management Development subject 1) The educational needs of all respondents on 3 skill domains showed positive agreement to strongly positive agreement. 2) High priority(more than 4.5) items were 12 of 24 Human skill items(50%), 1 of 6 Technical skill items(16%), and 2 of 13 Conceptual skill items (15%). 3) Out of high priority items, 8 items were instituted. 4) All respondents showed high needs on 3 skill domains regardless of 3 positions (head nurse, charge nurse, and nurse). Educational needs of Human skill domain, according to position were 108. S, 108.7, 106.8 (mean score = 72) , needs of Technical skill domain were 26.5, 26.6, 26.I(mean score=18), and needs of Conceptual skill domains were 56.9,56.7, 55.1(mean score=39). 5) Needs of 3 skill domains according to clinical career showed significant difference. Out of respondents, nurses with career of over 16years showed lowest degree of needs in Human skill domains(F=4.47, P=.004) and Conceptual skill domain(F=2.93, P=.034). 6) Educational needs according to educational background were not significant difference. But out of respondents, nurses educated at 3-year junior college relatively showed lowest needs in all of the 3 skill domains. With the above-mentioned findings, further study is necessary for generalization of this study at hospitals with different bed size and location. Also it is needed to study about management skill of nurse and charge nurse, and effective educational method.

• Fiber Technology and Industry
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• v.2 no.4
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• pp.490-508
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• 1998

One of the latest fields of research in the area of output devices is tactual display devices [13,31]. These tactual or haptic devices allow the user to receive haptic feedback output from a variety of sources. This allows the user to actually feel virtual objects and manipulate them by touch. This is an emerging technology and will be instrumental in enhancing the realism of wearable augmented environments for certain applications. Tactual displays have previously been used for scientific visualization in virtual environments by chemists and engineers to improve perception and understanding of force fields and of world models populated with the impenetrable. In addition to tactual displays, the use of wearable audio displays that allow sound to be spatialized are being developed. With wearable computers, designers will soon be able to pair spatialized sound to virtual representations of objects when appropriate to make the wearable computer experience even more realistic to the user. Furthermore, as the number and complexity of wearable computing applications continues to grow, there will be increasing needs for systems that are faster, lighter, and have higher resolution displays. Better networking technology will also need to be developed to allow all users of wearable computers to have high bandwidth connections for real time information gathering and collaboration. In addition to the technology advances that make users need to wear computers in everyday life, there is also the desire to have users want to wear their computers. In order to do this, wearable computing needs to be unobtrusive and socially acceptable. By making wearables smaller and lighter, or actually embedding them in clothing, users can conceal them easily and wear them comfortably. The military is currently working on the development of the Personal Information Carrier (PIC) or digital dog tag. The PIC is a small electronic storage device containing medical information about the wearer. While old military dog tags contained only 5 lines of information, the digital tags may contain volumes of multi-media information including medical history, X-rays, and cardiograms. Using hand held devices in the field, medics would be able to call this information up in real time for better treatment. A fully functional transmittable device is still years off, but this technology once developed in the military, could be adapted tp civilian users and provide ant information, medical or otherwise, in a portable, not obstructive, and fashionable way. Another future device that could increase safety and well being of its users is the nose on-a-chip developed by the Oak Ridge National Lab in Tennessee. This tiny digital silicon chip about the size of a dime, is capable of 'smelling' natural gas leaks in stoves, heaters, and other appliances. It can also detect dangerous levels of carbon monoxide. This device can also be configured to notify the fire department when a leak is detected. This nose chip should be commercially available within 2 years, and is inexpensive, requires low power, and is very sensitive. Along with gas detection capabilities, this device may someday also be configured to detect smoke and other harmful gases. By embedding this chip into workers uniforms, name tags, etc., this could be a lifesaving computational accessory. In addition to the future safety technology soon to be available as accessories are devices that are for entertainment and security. The LCI computer group is developing a Smartpen, that electronically verifies a user's signature. With the increase in credit card use and the rise in forgeries, is the need for commercial industries to constantly verify signatures. This Smartpen writes like a normal pen but uses sensors to detect the motion of the pen as the user signs their name to authenticate the signature. This computational accessory should be available in 1999, and would bring increased peace of mind to consumers and vendors alike. In the entertainment domain, Panasonic is creating the first portable hand-held DVD player. This device weight less than 3 pounds and has a screen about 6' across. The color LCD has the same 16:9 aspect ratio of a cinema screen and supports a high resolution of 280,000 pixels and stereo sound. The player can play standard DVD movies and has a hour battery life for mobile use. To summarize, in this paper we presented concepts related to the design and use of wearable computers with extensions to smart spaces. For some time, researchers in telerobotics have used computer graphics to enhance remote scenes. Recent advances in augmented reality displays make it possible to enhance the user's local environment with 'information'. As shown in this paper, there are many application areas for this technology such as medicine, manufacturing, training, and recreation. Wearable computers allow a much closer association of information with the user. By embedding sensors in the wearable to allow it to see what the user sees, hear what the user hears, sense the user's physical state, and analyze what the user is typing, an intelligent agent may be able to analyze what the user is doing and try to predict the resources he will need next or in the near future. Using this information, the agent may download files, reserve communications bandwidth, post reminders, or automatically send updates to colleagues to help facilitate the user's daily interactions. This intelligent wearable computer would be able to act as a personal assistant, who is always around, knows the user's personal preferences and tastes, and tries to streamline interactions with the rest of the world.

• Journal of dental hygiene science
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• v.10 no.5
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• pp.403-409
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• 2010

The purpose of this study was to examine the teaching efficiency of clinical training for dental hygiene students in Gyeonggi Province. The subjects in this study were 371 dental hygiene juniors in seven different colleges in Gyeonggi Province, on whom a self-administered survey was conducted. The collected data were analyzed with a SPSS WIN 12.0 program, and the findings of the study were as follows: 1. The teaching efficiency of clinical training that the dental hygiene students undergone was on the average. As for evaluation of the factors of teaching efficiency, they gave the highest marks to the role model factor(3.40). 2. The size of the institutions where they received clinical training made no statistically significant differences to the teaching efficiency of their clinical training. The university hospitals ranked first in professional knowledge, one of the sub-directory of teaching efficiency, and the gap between them and the others was statistically significant(p=.005). 3. Concerning links between satisfaction level with the major and view of teaching efficiency, stronger satisfaction with the major led to better perception of teaching efficiency(p=.001). Among the subdirectory of teaching efficiency, that made statistically significant differences to view of interpersonal skills, performance as a supporter, fair evaluation, academic organization skills(p=.005), encouragement and support, teaching methods, professional academic knowledge(p=.001), communicative competency, performance as a role model and cooperation with the staff of dental clinics(p=.000). 4. There were no statistically significant gaps in teaching efficiency according to teaching styles. Among the sub-directory of teaching efficiency, statistically significant differences were found only in encouragement and support(p=.005). The above-mentioned findings suggest that the teaching efficacy of the clinical training was approximately on the average, and that a better satisfaction with the major led to a higher teaching efficacy. Therefore a wide variety of teaching methods and systematic training programs should be developed to boost the quality of clinical training to improve its teaching efficacy.

• Journal of dental hygiene science
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• v.9 no.4
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• pp.435-441
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• 2009

The purpose of this study was to examine the use of dentifrice among preschoolers in an attempt to provide consumers with the right information on the choice of dentifrice and toothbrush for different age groups of children. The subjects in this study were parents who raised preschoolers in Seoul and Gyeonggi Province. A self-administered survey was conducted over approximately three months from May to July 2007 to find out the state of their children's use of dentifrice. After the collected data were analyzed, the following findings were given: The greatest group (51.5%) needed parental help with toothbrushing. The biggest group of the patients (35.6%) considered it necessary for children at the age of 6 and 7 to brush their teeth with the help of their parents. As to dentifrice squeezing and parental outlook on that, the biggest group of the parents (49.4%) replied their children squeezed the dentifrice for themselves, and the greatest group (42.2%) thought that children needed parental help with dentifrice squeezing by the age of five. Regarding dentifrice swallowing and parental perception of it, the biggest group (61.9%) saw their children swallowing the dentifrice, and the greatest group (73.7%) believed that children must not swallow the dentifrice. The biggest group of those who found it okay for children to swallow the dentifrice (62.5%) thought that it would be no problem to swallow the dentifrice for child. Concerning the use of toothbrushes, the biggest group (96.7%) had their children use toothbrushes for child. The above-mentioned findings of the study showed that the children who are at the age of 3 or down should use non-fluoride containing dentifrice or just a small amount of fluoride that is as equal as the size of a pea. Children must brush their teeth under the guidance of their parents, and sustained education should be provided about that.

• Journal of Dental Rehabilitation and Applied Science
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• v.34 no.4
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• pp.270-279
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• 2018

Purpose: The aim of this study was to assess the patients' perception, acceptance, and preference of the difference between a conventional impression and digital impression through questionnaire survey. Materials and Methods: Thirteen (6 male, 7 female) subjects who experienced both digital and conventional impression at the same day were enrolled in this study. Conventional impression were taken with polyvinylsiloxane and digital impression were performed using a newly developed intra-oral scanner. Immediately after the two impressions were made, a survey was conducted with the standardized questionnaires consisting of the following three categories; 1) general dental treatment 2) satisfaction of conventional impression 3) satisfaction of digital impression. The perceived source of satisfaction was evaluated using Likert scale. The distribution of the answers was assessed by percentages and statistical analyses were performed with the paired t-test, and P < 0.05 was considered significant. Results: There were significant differences of the overall satisfaction between two impression methods (P < 0.05). Digital impression showed high satisfaction in less shortness of breath and odor to participants compared to conventional impression. The use of an oral scanner resulted in a discomfort of TMJ due to prolonged mouth opening and in lower score of the scanner tip size. Conclusion: It was confirmed that the preference for the digital impression using intraoral scanner is higher than the conventional impression. Most survey participants said they would recommend the digital impression to others and said they preferred it for future prosthetic treatment.

• 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.