• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.183-189
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• 2021

Transfer pricing is a matter of concern for countries. It affects the interests of the parties involved in the commercial transaction. Through manipulation of prices in transactions, businesses take advantage of tax rates in a country to adjust profits for economic gain. This affects the fairness and rationality of economic transactions between related parties. The article uses a two-year time series from 2018 to 2019 of 50 foreign direct investment enterprises in Vietnam. The article uses ordinary least squares to test the hypotheses of the research model. The article uses four independent variables related to ownership structure affecting transfer pricing decisions including total ownership, organization ownership, concentration ownership, and area ownership. Research results show that two variables have a positive influence on transfer pricing decisions including total ownership and organization ownership. Organization ownership has a higher degree of influence than total ownership. To be able to control transaction activities related to transfer pricing, Vietnam's state management agencies need to pay attention to perfecting the legal framework based on supplementing and amending regulations related to transfer pricing. Legal regulations need to be regulated based on international common practices to ensure uniformity on a global scale.

• The Journal of Economics, Marketing and Management
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• v.11 no.5
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• pp.57-67
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• 2023

Purpose: An evaluation of Uzbekistan's steps towards competitiveness for FDI globally is presented in this paper. Specifically, the purpose of this paper is to analyze the case of Uzbekistan, and to determine the strategies that can be implemented to increase the competitiveness in attracting foreign investment. Research design, data and methodology: To investigate the FDI environment and identify effective strategies, Global RPM and QSPM analyses were conducted in addition to in-depth interviews with experts. In particular, this study uses the method of Global RPM analysis to make a comprehensive evaluation and analysis on globalization, rationality, and professionalism and morality dimensions of FDI in Uzbekistan. Results: According to the analysis, the conditions of political situation, financial stability, legal frameworks, as well as economic environment of the country play a significant role in bringing in FDIs from abroad. Moreover, based on the results, Uzbekistan scored lowest on globalization, indicating that the country has a low level of integration and openness to the global economy and society. Conclusions: Uzbekistan can boost its productive capacity and GDP growth with FDI, but it has to overcome many structural and logistical obstacles. Furthermore, adhering to the chosen strategies, policymakers can leverage FDI to stimulate economic growth, leading to the generation of new jobs and expanded opportunities in Uzbekistan.

• Proceedings of the Korea Society of Design Studies Conference
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• 2001.10a
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• pp.9.1-9
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• 2001

Concerning the development of suitable healthcare equipment for a aged people at their homes in order to reduce the labor and increase the efficiency in the homehelpers' work, we conducted a study on the actual conditions of healthcare in Kyoto city (healthcare in taking a meal and excretion, moving and taking a bath by using a hand-powered lift, moving by a wheelchair, shower carrier healthcare, assistance in body care and housework) by digital video filming, interviews and layout investigations. On the base of those investigations by using methods for analysis of video pictures, we divided the healthcate work into scenes and e exctracted the main problems in terms of health care equipment, information, environment, healthcare skills, mental burden, social s system, family burden, ete. Furthermore the questionnaire survey of home helpers (18 persons - 50% answers) clarified that more than half of them have lumbago pains and the biggest load in the everyday healthcare c comes from moving the patients or getting them into or out of t the equipment for moving. Finally we considered concrete proposals appropriate for each h healthcare scene image, based on evaluation toward efficiency (design guidelines) for suitable healthcare equipment for aged people at their homes: 1) Design toward a proper posture 2) Design toward self-help possibility 3) Design toward patient active participation 4) Design toward rationality of the whole process 5) Design toward place-appropriate healthcare equipment 6) Design toward healing of mind 7) Good level of healthcare skills 8) Economic, systematic rationality

• Korean Institute of Interior Design Journal
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• no.34
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• pp.45-52
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• 2002

It is noted that the expressionistic feature appears as one of characteristic phenomena for representing the regional culture and economic level. In architecture, it seems to be difficult to define the expressionism in a concrete way because of lots of meanings the word originally has. In this study, the expressionistic feature is defined as a mode which impresses the users emotionally with strength or as a touching and stimulating one, contrary to the designing conception which pursues only the rationality and the functionality. These features can be expressed as designing methods such as organic form, adoption of natural design factor, decisive opening of space or its extreme closing, contrast of mutually opposite components, or application of basic design components.These methods described above are largely categorized into spatial form, openness, scale and design component and also are studied for each example within the scope of these categories. This study has significance in conceptualizing this expressionistic tendency and in analyzing some detailed aspects for expression.

• Journal of Families and Better Life
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• v.24 no.2 s.80
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• pp.1-13
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• 2006

The Purpose or this research is to examine the trend or sender gap within a globalization context from 1993 to 2003 on the perspective of feminists who contend that globalization has negative effects on women on account of its masculine nature against neo-liberal viewpoint emphasizing economic efficiency and rationality. As the result of review of statistical and qualitative resources in workforce, it was found that the gender gap has trended toward increasing in some sectors such as flexible labor and high wage jobs, which shows that gender segregation by irrational culture exists in workforce. The evidence to support the neo-liberal viewpoint supposing that the gender discrimination will disappear was also found in sector of wage. The gender gap in wage has decreased during the period of globalization. The dispute of feminists was partly supported, so it was suggested that the policies for gender empowerment should be enforced to diminish gender gap that would be able to increase in the process of globalization.

• Proceedings of the CALSEC Conference
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• 2001.08a
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• pp.467-475
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• 2001

As a result of the policy for enforcing the information technology led by government and the effort of companies to get over economic crisis through the reformation of business process, the ERP market is being active. However, because imported ERP products that are supplied currently are designed for standard and rationality, they have a limit to support custom processes of domestic companies in South Korea. On the contrary, ERP products by domestic companies in South Korea are unable to support a consistent methodology of constructing ERP system. This is main reason why much time and costs are consumed than that of an original plan. To succeed in ERP construction, the purpose of ERP setup must be defined. To accomplish this end, it is required to analysis business process completely and to make a plan in detail. For ERP providers, they must support a characterized ERP construction methodology and lower the construction cost by improving an ERP package easy to customize[5].

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.19 no.6
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• pp.14-25
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• 2020

This research proposes a methodology to evaluate the rationality of passengers' route choice who make trips within Seoul metropolitan subway based on smart card data. The rationality of user route choice is divided into the degree of determinacy and similarity concepts as basic principle. Determinacy is the degree to which the route selected by the passenger is identical to the system optimal path. Similarity indicates the degree to which the route is similar to the system optimal path. The K-path search method is used for path enumeration, which allows for measurement of determinacy. To assess determinacy within similarity, transfer tag data of private operators is used. Consequently, the concept of similarity applied to the model is such that the passenger's path choice is identical to the path taken using the tag reader. Results show that the determinacy of appearance of the shortest path (K=1) is 90.4%, while the similarity of appearance as K=(2-10) is 7.9%, summing to 98.3%. This indicates that trips on the metropolitan subway network are being rationally explained. 1.7% of irrational trips are attributed to the unexplainable error term that occurs due to the diversity of passengers.

• Korean small business review
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• v.31 no.1
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• pp.73-88
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• 2009

This study examines the characteristics of 24 Korean hidden champions such as key success factors, core competences, strategic problems, and desirable future directions. The study categorized them into 8 types with Danny Miller's four trajectories and top manager's decision making style(rationality and passion). Danny Miller argued in his book, Icarus paradox, that outstanding firms will extend their orientations until they reach dangerous extremes and their momentum will result in common trajectories of decline. He suggested four very common success types: Craftsmen, Builders, Pioneers, Salesmen. He also suggested common trajectories of decline:Focusing(from Craftsmen to Tinkers), Venturing(from Builders to Imperialists), Inventing(from Pioneers to Escapists), Decoupling(from Salesmen to Drifts). In Korea, successful startups appear to possess three kinds of drive: Technology-drive, Vision-drive, Market-drive. Successful technology-driven firms tend to grow as craftsmen or pioneers. Successful vision-driven and market-driven ones tend to grow as builders and salesmen respectively. Korean top managers or founders seem to have two kinds of decision making style: Passion-based and Rationality-bases. Passion-based(passionate) entrepreneurs are biased towards action or proactiveness in competing and getting things done. Rationality- based ones tend to emphasis the effort devoted to scanning and analysing information to better understand a company's threats, opportunities and options. Consequently this study suggested 4*2 types of Korean hidden champions: (1) passionate craftsmen, (2) rational craftsmen, (3) passionate builders, (4) rational builders, (5) passionate pioneers, (6) rational pioneers, (7) passionate salesmen, (8) rational salesmen. These 8 type firms showed different success stories and appeared to possess different trajectories of decline. These hidden champions have acquired competitive advantage within domestic or globally niche markets in spite of the weak market power and lack of internal resources. They have maintained their sustainable competitiveness by utilizing three types of growth strategy; (1) penetrating into the global market, (2) exploring new service market, (3) occupying the domestic market. According to the types of growth strategy, these firms showed different financial outcomes and possessed different issues for maintaining their competitiveness. This study found that Korean hidden champions were facing serious challenges from the transforming economic structure these days and possessed the decline potential from their success momentum or self-complacence. It argues that they need to take a new growth engine not to decline in the turbulent environment. It also discusses how firms overcome the economic crisis and find a new business area in promising industries for the future. It summarized the recent policy of Korean government called as "Green Growth" and discussed how small firms utilize such benefits and supports from the government. Other implications for firm strategies and governmental policies were discussed.

• Journal of the Korean Geographical Society
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• v.49 no.2
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• pp.113-138
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• 2014

Despite the growing numbers of regional problems (e.g. conflicts between the state and localities, inter-local conflicts, etc.) associated with the state-led developmental projects, the Korean social sciences have been unable to offer satisfying explanations and solutions to the regional problems. This is mainly because the existing works, which have been taken captured by the assumptions of "methodological nationalism", significantly lack the socio-spatial understandings of the state actions and the relations between the state and localities, thereby seeing the issues of regional development mainly in terms of either the economic efficiency defined at the national scale, or the plan rationality of the national bureaucrats. With this problem orientation in mind, this paper aims to explore the ways in which the state and localities are interacting, conflicting and negotiating with one another through the mediation of the state-led developmental projects. Focusing on the developmental processes of Masan Export Processing Zone from the mid-1960s to the early 1970s, it examines the multi-scalar processes through which the state-led industrial complex developmental processes have been influenced by the complex and dynamic interactions among social forces and actors acting at diverse geographical scales (e.g. the global, national, local, urban, etc.). This analysis shows that the regional policies of the Korean developmental state were more heavily influenced by the interactions, contestations, and collaborations among social forces and actors, acting in and through the state, at various geographical scales, rather than by the economic and techno-bureaucratic rationality.

• Journal of Korea Port Economic Association
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• v.35 no.4
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• pp.121-146
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• 2019

This study investigates the innovation resistance when blockchain technology is introduced for the shipping and port industry. For the development of a research model with suitable measures, we review and focus on innovation resistance factors with the blockchain technology derived from previous studies. In this research, we consider four factors (innovation characteristics, consumer characteristics, environmental characteristics, and cost characteristics) with innovation resistance as dependent variables. The innovation characteristics include relative benefits, complexity, and perceived risk. The consumer characteristics consider attitude toward existing products, innovation, and self-efficacy. Social impact variables are environmental characteristics and rationality of cost. In the statistical analysis, we set up eight hypotheses to test the significances between variables and find the following four empirical results. First, the relative advantage and the perceived risk have a significant effect on innovation characteristic, but the complexity of this characteristic has no significant effect on innovation resistance. Second, the rationality of cost has no significant effect on innovation resistance. Third, the attitude toward existing products has a positive effect and the innovation of the consumer characteristic has a negative effect on innovation resistance, while the self-efficacy has no significant effect. Finally, the social impact has a significant effect on innovation resistance to blockchain in the shipping and port industry.