• Title/Summary/Keyword: group-related behavior

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A Study of the Attitudes of Nursing Students toward Their Clinical Affiliation in a Mental Hospital (정신과간호 실습에 대한 간호 학생들의 태도 조사연구)

  • 김소야자
    • Journal of Korean Academy of Nursing
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    • v.3 no.3
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    • pp.15-26
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    • 1973
  • (Directed by Professor Hong, Shin Yong) Today, over seventy five Percent of the schools of nursing in Korea Provide a psychiatric experience in the basic curriculum. The psychiatric presents numerous major problems of adjustment to the student. The importance of positive attitudes toward the nursing care of psychiatric patients is recognized by the nursing profession. The purpose of this study was to determine the expressed attitudes of fifty-three nursing students toward their psychiatric affiliation. An attempt, also, was made to determine what implications these attitudes revealed relative to future program planning for students during the psychiatric nursing affiliation. A questionnaire, a Korean translation of the "psychiatric Nursing Attitude Questionnaire" by Milder Elizabeth Fletcher, was administered to fifty-three nursing students from three schools of nursing in Seoul, Who had completed a four-week psychiatric affiliation in a large mental hospital during Mar. 19, 1973 to May 19, 1973. The questionnaire of 100 statements was administered in the following way: (1) Part 1, Preconceptions. was. given in individual conferences with each subject, during the first few days of their affiliation, and again during the final week of the affiliation. The responses to Part Ⅰ were oral. (2) Part Ⅱ , Expectations, Part Ⅱ, Personal Relations, Part Ⅳ, Personal Feelings, and Part V , Attitudes and Activities of Patients were given to all of the subjects in a group meeting during the second week of the affiliation, and again. during the fourth week at the termination of the affiliation. Responses to Parts B, B, n, and f, wire written. Each of the 100 statements of the questionnaire was considered to be either Positive or Negative. A favorable response was assigned the Positive value of land an unfavorable response was assigned the Negative value of O. The coefficient of correlation was computed between the two sets of scores for the fifty-three nursing students., The mean score, the standard deviation, and the differences in the means on each of the five parts of the questionnaire were computed and the relationships calculated by a t-test. The results. of the study were as follows: 1. There was no significant correlation between the two sets of scores for the fifty-three nursing students during the four-week psychiatric affiliation. (r=573) 2. There was no significant difference in the mean scores between the first and final tests for any of the five parts of the questionnaire. 3. The Part.1, Preconceptions, data indicated nursing students enter the psychiatric affiliation with certain attitudes and preconceptions toward tile psychiatric affiliation which affect their psychiatric nursing experience, 4. The Part Ⅰ, Expectations, data indicated inappropriate expectations of students related to lack of experience, Lack of pre-psychiatric affiliation orientation, lack of social understanding, and feelings of insecurity. 5. The Part Ⅲ, Personal relations, data indicated some students have negative attitudes in personal relations with normal people in respect to psychological security and social responsibilities. 6. The Part Ⅳ, Personal feelings, data indicated nursing students have psychological insecurity & inappropriateness. 7. The Part Ⅴ, Attitudes and activities of patients, data indicated nursing students have negative attitudes of fear and frustration due to the psychotic behavior of certain patients in certain situations. 8. The data indicated preconceptions are predominate in unfavorable attitudes of students toward psychiatric nursing affiliation. Further researches indicated in the following areas: 1. Because of the limited number of students in this study, similar studies should be performed with larger groups for further validation of the results. 2. Because of the findings concerning the influence of the opinions of people in close contact with the students, similar studies of the attitudes of the staff in nursing schools, attitudes of graduate nurses and attitudes of the public should be done to determine weakness and strengths of present programs.

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Costume Consumption Culture for Costumeplay (코스튬플레이 의상 소비문화)

  • Jang, Nam-Kyung;Park, Soo-Kyung;Lee, Joo-Young
    • Archives of design research
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    • v.19 no.5 s.67
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    • pp.203-212
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    • 2006
  • With interests and participation in the costumeplay that mimics characters appeared on carton or animation in recent days, the costumeplay becomes one of cultural phenomena. Using a qualitative research method, this study identified costumeplayers' costume consumption pattern and explored its meanings from the perspective of consumption culture. Indeed, this study intended to help for understanding costumeplayer group as a consumer, and to provide basic knowledge about new market analysis related to fashion design and marketing. The results from the analyzing participant observation and in-depth interviews data are as follows: first, costumeplayers usually begin costumeplay by friends' invitations or by themselves and then continue on participating. Through the costumeplay, participants have benefits such as fun, departure from the daily life, and social interaction. Second, participants acquire costumes through purchase, rent, producing or combination of daily wear, but both purchase and rent account high. Third, the meanings of consumption culture in costumeplay include consumption behavior repeating possession and disposal. Also, costumeplayers concerns efficiency when purchasing or renting the costumes, and internet is a place where information search, comparison, and actual purchasing are occurred. Based on the results, fashion design and marketing implication, limitation of this study and further research ideas were suggested.

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COMPUTER GAME PLAYING PATTERNS AND PSYCHOPATHOLOGY IN SCHOOL-AGE CHILDREN (학령기 아동의 컴퓨터게임 이용 양상과 정신병리)

  • Lim Seoung-Hu;Jeong Seoung-Shim;Park Jeone-Hwan;Kim Ji-Hae;Hong Sung-Do
    • Journal of the Korean Academy of Child and Adolescent Psychiatry
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    • v.17 no.1
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    • pp.19-26
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    • 2006
  • Objectives : The object of this study was to examine computer game playing patterns and psychopathologies related to computer game addiction in school-age children. Methods : The subjects were 533 elementary school students (4th to 6th grade) in Kangdonggu, Seoul. We evaluated computer playing patterns of all subjects using computer game playing pattern questionnaire, and determined the risk group of computer game addiction by internet game addiction scale score. We evaluated subscale score of K-CBCL from parents of all subjects, and conducted correlation analysis and logistic regression analysis between computer game addiction and subscale score of K-CBCL. Results : In 488 responders, 10.2% of started playing computer game in preschool age, and 67.2% started at low grade of elementary school. The mean frequency of computer game play per week was 3.66 days. Mean time spent playing computer games per day was 1.89 hours. 'Simply for fun' was the most common reason far playing computer games (40.8%). Male subjects showed statistically significant differences in age of starting computer game, frequency of computer game play per week, reasons for playing computer game and computer game addiction scale scores. There were significant correlations between computer game addiction scale scores and academic performance, somatic complaints, attention problems, and internalizing problems in K-CBCL. But In logistic regression analysis, only attention problems among K-CBCL subscales showed significant predictability to computer game addiction. Conclusion : Upper grade elementary school students experienced computer game playing at the very early age, and spend much time in playing computer games. There were significant correlation and predictability between computer game addiction and attention problems.

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An Empirical Study on How the Moderating Effects of Individual Cultural Characteristics towards a Specific Target Affects User Experience: Based on the Survey Results of Four Types of Digital Device Users in the US, Germany, and Russia (특정 대상에 대한 개인 수준의 문화적 성향이 사용자 경험에 미치는 조절효과에 대한 실증적 연구: 미국, 독일, 러시아의 4개 디지털 기기 사용자를 대상으로)

  • Lee, In-Seong;Choi, Gi-Woong;Kim, So-Lyung;Lee, Ki-Ho;Kim, Jin-Woo
    • Asia pacific journal of information systems
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    • v.19 no.1
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    • pp.113-145
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    • 2009
  • Recently, due to the globalization of the IT(Information Technology) market, devices and systems designed in one country are used in other countries as well. This phenomenon is becoming the key factor for increased interest on cross-cultural, or cross-national, research within the IT area. However, as the IT market is becoming bigger and more globalized, a great number of IT practitioners are having difficulty in designing and developing devices or systems which can provide optimal experience. This is because not only tangible factors such as language and a country's economic or industrial power affect the user experience of a certain device or system but also invisible and intangible factors as well. Among such invisible and intangible factors, the cultural characteristics of users from different countries may affect the user experience of certain devices or systems because cultural characteristics affect how they understand and interpret the devices or systems. In other words, when users evaluate the quality of overall user experience, the cultural characteristics of each user act as a perceptual lens that leads the user to focus on a certain elements of experience. Therefore, there is a need within the IT field to consider cultural characteristics when designing or developing certain devices or systems and plan a strategy for localization. In such an environment, existing IS studies identify the culture with the country, emphasize the importance of culture in a national level perspective, and hypothesize that users within the same country have same cultural characteristics. Under such assumptions, these studies focus on the moderating effects of cultural characteristics on a national level within a certain theoretical framework. This has already been suggested by cross-cultural studies conducted by scholars such as Hofstede(1980) in providing numerical research results and measurement items for cultural characteristics and using such results or items as they increase the efficiency of studies. However, such national level culture has its limitations in forecasting and explaining individual-level behaviors such as voluntary device or system usage. This is because individual cultural characteristics are the outcome of not only the national culture but also the culture of a race, company, local area, family, and other groups that are formulated through interaction within the group. Therefore, national or nationally dominant cultural characteristics may have its limitations in forecasting and explaining the cultural characteristics of an individual. Moreover, past studies in psychology suggest a possibility that there exist different cultural characteristics within a single individual depending on the subject being measured or its context. For example, in relation to individual vs. collective characteristics, which is one of the major cultural characteristics, an individual may show collectivistic characteristics when he or she is with family or friends but show individualistic characteristics in his or her workplace. Therefore, this study acknowledged such limitations of past studies and conducted a research within the framework of 'theoretically integrated model of user satisfaction and emotional attachment', which was developed through a former study, on how the effects of different experience elements on emotional attachment or user satisfaction are differentiated depending on the individual cultural characteristics related to a system or device usage. In order to do this, this study hypothesized the moderating effects of four cultural dimensions (uncertainty avoidance, individualism vs, collectivism, masculinity vs. femininity, and power distance) as suggested by Hofstede(1980) within the theoretically integrated model of emotional attachment and user satisfaction. Statistical tests were then implemented on these moderating effects through conducting surveys with users of four digital devices (mobile phone, MP3 player, LCD TV, and refrigerator) in three countries (US, Germany, and Russia). In order to explain and forecast the behavior of personal device or system users, individual cultural characteristics must be measured, and depending on the target device or system, measurements must be measured independently. Through this suggestion, this study hopes to provide new and useful perspectives for future IS research.

Food purchase in e-commerce and its relation to food habit of adult women in Incheon and Gyeonggi (인천 및 경기지역 성인 여성의 전자상거래에서 식품 구매실태와 식습관과의 관련성)

  • Park, Yu-Jin;Kim, Mi-Hyun;Choi, Mi-Kyeong
    • Journal of Nutrition and Health
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    • v.52 no.3
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    • pp.310-322
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    • 2019
  • Purpose: This study examined the food purchases from e-commerce and its relation to eating behaviors or habits in adult women in Incheon and Gyeonggi. Methods: A total of 410 subjects participated in the questionnaire survey. Food purchases in e-commerce and food habits were compared according to age, marital status, and food purchase status in e-commerce of the subjects. Results: Approximately 88% of the subjects had experience of buying foods by e-commerce; more than 40% of the subjects spent less than 100,000 Won buying foods by e-commerce in the past 6 months. The major purchases were coffee and tea, instant food and frozen food, and water and beverages. The reasons for buying foods in e-commerce were cheaper price, convenience of delivery, and variety of food choices. The main factors considered for purchasing foods in e-commerce were price and quality followed by rapid and accurate delivery, and food label and information. Approximately 70% of the subjects were very satisfied or satisfied with their food purchase in e-commerce, and 96% answered that they were willing to buy food in e-commerce again. The perception on the advantages of food purchases in e-commerce was 3.6 points out of 5 and significantly lower in the over 50s and married group. The subjects with experience and high cost of food purchase in e-commerce showed significantly low scores of dietary behaviors and eating habits, which is undesirable. Conclusion: A high percentage of people purchased foods by e-commerce, and they showed undesirable eating habits, especially when the cost of purchasing foods by e-commerce is high. These results showed that purchasing foods in e-commerce may be related to consumers' food habits. Therefore, continuous attention and nutrition guidance for e-commerce consumers are needed.

Effectiveness of 「Food Safety and Health」Program as a Home Economics Elective Course in High School (고등학교 가정계열 선택과목 「식품안전과 건강」교육과정의 운영 효과)

  • Park, Mi Jeong;Choi, Seong-Youn;Lee, Sim-Yeol;Kim, Yoo Kyeong;Jung, Lan-Hee;Kim, Yookyung;Kim, Jin-A;Lee, Jeong Gyu;Goh, Misun;Yu, Nan Sook
    • Journal of Korean Home Economics Education Association
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    • v.33 no.2
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    • pp.135-152
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    • 2021
  • The purpose of this study was to examine the effectiveness of the curriculum implementation of 「Food Safety and Health」, a Home Economics elective course, for high school students. Accordingly, several units of the 「Food Safety and Health」curriculum were piloted in six high schools in Chungbuk, Gyeonggi, Daejeon, and Sejong, and 1,199 questionnaires collected from students who participated in the classes were analyzed. The results are as follows. The 「Food Safety and Health」class had a significant effect on improving the total score of 'food safety and health' knowledge of high school students and scores for sub-dimensional area. Compared to the pre-test, the overall rate of correct answers for the post-test has increased by 7.99%p, and schools that implemented the relevant unit class relatively more had higher improvement scores. In addition, the 「Food Safety and Health」class has positively changed the eating behavior of high school students, and had a significant effect on having a habit of eating a variety of foods evenly. High school students who participated in the 「Food Safety and Health」class evaluated their classes very positively (4.27 out of 5 points), and responded that the content of the class was interesting, easy to understand, and helpful for their diet in daily life. According to the responses to the open-ended questions, students responded that the class was helpful in acquiring food-related knowledge in their real lives, while there were so many limitations for experiencing lab class and group activities due to COVID 19. In preparation for the high school credit system, this study is meaningful that it has expanded the elective courses in home economics area, as well as the right to choose subjects for high school students.

The Effect of SBF Question on Conceptual Achievement and Eye Movement in Seasonal Constellation Learning of Elementary School Students (초등학생의 계절별 별자리 학습에서 SBF 질문이 개념성취와 시선이동에 미치는 영향)

  • Jaesun, Kim;Ilho, Yang;Sungman, Lim
    • Journal of the Korean Society of Earth Science Education
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    • v.16 no.2
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    • pp.302-318
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    • 2023
  • The purpose of this study was to study to the effect of presenting SBF questions on the level of conceptual achievement and eye movement of elementary students in seasonal constellation learning that requires systems thinking. In this study, the effectiveness of SBF questions was divided into experimental groups and comparison groups, and scientific texts with different question types were presented to analyze the level of conceptual achievement and differences in eye movement of sixth-grade elementary students. Data analysis quantitatively analyzed the pre- and post-test results of the developed concept test paper and the eye movement data when learning scientific texts related to seasonal constellations. As a result of the study, first, the SBF question was a valid learning strategy for learning seasonal constellations. The SBF question showed a statistically significant difference (p<0.05) in the pre- and post-test between groups, and a statistically significant difference (p<0.001) in the pre- and post-test within the group. Second, SBF questions had a positive effect on students' learning by inducing learners with low preconceptions to area of interest that help them achieve concepts. In other words, when presenting SBF questions with visual data from a space-based perspective, it was confirmed based on the results of eye movement analysis that there was a significant difference in total fixation count (p<0.01) of learners. On the other hand, for learners with high scientific preconceptions, the effect of exploration was not significant because the preconceptions of the learners themselves acted as a hard core rather than the effect of SBF questions. This study is different from existing seasonal constellation learning studies in that it provides quantitative data through pre- and post-test and eye movement analysis in the seasonal constellation learning process, and can help elementary students learn seasonal constellations.

Shopping Value, Shopping Goal and WOM - Focused on Electronic-goods Buyers (쇼핑 가치 추구 성향에 따른 쇼핑 목표와 공유 의도 차이에 관한 연구 - 전자제품 구매고객을 중심으로)

  • Park, Kyoung-Won;Park, Ju-Young
    • Journal of Global Scholars of Marketing Science
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    • v.19 no.2
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    • pp.68-79
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    • 2009
  • The interplay between hedonic and utilitarian attributes has assumed special significance in recent years; it has been proposed that consumption offerings should be viewed as experiences that stimulate both cognitions and feelings rather than as mere products or services. This research builds on previous work on hedonic versus utilitarian benefits, regulatory focus theory, customer satisfaction to address two question: (1) Is the shopping goal at the point of purchase different from the shopping value? and (2) Is the customer loyalty after the use different from the shopping value and shopping goal? We surveyed 345 peoples those who have bought the electronic-goods within 6 months. This research dealt with the shopping value which is consisted of 2 types, hedonic and utilitarian. Those who pursue the hedonic shopping value may prefer the pleasure of purchasing experience to the product itself. They tend to prefer atmosphere, arousal of the shopping experience. Consistent with previous research, we use the term "hedonic" to refer to their aesthetic, experiential and enjoyment-related value. On the contrary, Those who pursue the utilitarian shopping value may prefer the reasonable buying. It may be more functional. Consistent with previous research, we use the term "utilitarian" to refer to the functional, instrumental, and practical value of consumption offerings. Holbrook(1999) notes that consumer value is an experience that results from the consumption of such benefits. In the context of cell phones for example, the phone's battery life and sound volume are utilitarian benefits, whereas aesthetic appeal from its shape and color are hedonic benefits. Likewise, in the case of a car, fuel economics and safety are utilitarian benefits whereas the sunroof and the luxurious interior are hedonic benefits. The shopping goals are consisted of the promotion focus goal and the prevention focus goal, based on the self-regulatory focus theory. The promotion focus is characterized into focusing ideal self because they are oriented to wishes and vision. The promotion focused individuals are tend to be more risk taking. They are more sensitive to hope and achievement. On the contrary, the prevention focused individuals are characterized into focusing the responsibilities because they are oriented to safety. The prevention focused individuals are tend to be more risk avoiding. We wanted to test the relation among the shopping value, shopping goal and customer loyalty. Customers show the positive or negative feelings comparing with the expectation level which customers have at the point of the purchase. If the result were bigger than the expectation, customers may feel positive feeling such as delight or satisfaction and they would want to share their feelings with other people. And they want to buy those products again in the future time. There is converging evidence that the types of goals consumers expect to be fulfilled by the utilitarian dimension of a product are different from those they seek from the hedonic dimension (Chernev 2004). Specifically, whereas consumers expect the fulfillment of product prevention goals on the utilitarian dimension, they expect the fulfillment of promotion goals on the hedonic dimension (Chernev 2004; Chitturi, Raghunathan, and Majahan 2007; Higgins 1997, 2001) According to the regulatory focus theory, prevention goals are those that ought to be met. Fulfillment of prevention goals in the context of product consumption eliminates or significantly reduces the probability of a painful experience, thus making consumers experience emotions that result from fulfillment of prevention goals such as confidence and securities. On the contrary, fulfillment of promotion goals are those that a person aspires to meet, such as "looking cool" or "being sophisticated." Fulfillment of promotion goals in the context of product consumption significantly increases the probability of a pleasurable experience, thus enabling consumers to experience emotions that result from the fulfillment of promotion goals. The proposed conceptual framework captures that the relationships among hedonic versus utilitarian shopping values and promotion versus prevention shopping goals respectively. An analysis of the consequence of the fulfillment and frustration of utilitarian and hedonic value is theoretically worthwhile. It is also substantively relevant because it helps predict post-consumption behavior such as the promotion versus prevention shopping goals orientation. Because our primary goal is to understand how the post consumption feelings influence the variable customer loyalty: word of mouth (Jacoby and Chestnut 1978). This research result is that the utilitarian shopping value gives the positive influence to both of the promotion and prevention goal. However the influence to the prevention goal is stronger. On the contrary, hedonic shopping value gives influence to the promotion focus goal only. Additionally, both of the promotion and prevention goal show the positive relation with customer loyalty. However, the positive relation with promotion goal and customer loyalty is much stronger. The promotion focus goal gives the influence to the customer loyalty. On the contrary, the prevention focus goal relates at the low level of relation with customer loyalty than that of the promotion goal. It could be explained that it is apt to get framed the compliment of people into 'gain-non gain' situation. As the result, for those who have the promotion focus are motivated to deliver their own feeling to other people eagerly. Conversely the prevention focused individual are more sensitive to the 'loss-non loss' situation. The research result is consistent with pre-existent researches. There is a conceptual parallel between necessities-needs-utilitarian benefits and luxuries-wants-hedonic benefits (Chernev 2004; Chitturi, Raghunathan and Majaha 2007; Higginns 1997; Kivetz and Simonson 2002b). In addition, Maslow's hierarchy of needs and the precedence principle contends luxuries-wants-hedonic benefits higher than necessities-needs-utilitarian benefits. Chitturi, Raghunathan and Majaha (2007) show that consumers are focused more on the utilitarian benefits than on the hedonic benefits of a product until their minimum expectation of fulfilling prevention goals are met. Furthermore, a utilitarian benefit is a promise of a certain level of functionality by the manufacturer or the retailer. When the promise is not fulfilled, customers blame the retailer and/or the manufacturer. When negative feelings are attributable to an entity, customers feel angry. However in the case of hedonic benefit, the customer, not the manufacturer, determines at the time of purchase whether the product is stylish and attractive. Under such circumstances, customers are more likely to blame themselves than the manufacturer if their friends do not find the product stylish and attractive. Therefore, not meeting minimum utilitarian expectations of functionality generates a much more intense negative feelings, such as anger than a less intense feeling such as disappointment or dissatisfactions. The additional multi group analysis of this research shows the same result. Those who are unsatisfactory customers who have the prevention focused goal shows higher relation with WOM, comparing with satisfactory customers. The research findings in this article could have significant implication for the personal selling fields to increase the effectiveness and the efficiency of the sales such that they can develop the sales presentation strategy for the customers. For those who are the hedonic customers may be apt to show more interest to the promotion goal. Therefore it may work to strengthen the design, style or new technology of the products to the hedonic customers. On the contrary for the utilitarian customers, it may work to strengthen the price competitiveness. On the basis of the result from our studies, we demonstrated a correspondence among hedonic versus utilitarian and promotion versus prevention goal, WOM. Similarly, we also found evidence of the moderator effects of satisfaction after use, between the prevention goal and WOM. Even though the prevention goal has the low level of relation to WOM, those who are not satisfied show higher relation to WOM. The relation between the prevention goal and WOM is significantly different according to the satisfaction versus unsatisfaction. In addition, improving the promotion emotions of cheerfulness and excitement and the prevention emotion of confidence and security will further improve customer loyalty. A related potential further research could be to examine whether hedonic versus utilitarian, promotion versus prevention goals improve customer loyalty for services as well. Under the budget and time constraints, designers and managers are often compelling to choose among various attributes. If there is no budget or time constraints, perhaps the best solution is to maximize both hedonic and utilitarian dimension of benefits. However, they have to make trad-off process between various attributes. For the designers and managers have to keep in mind that without hedonic benefit satisfaction of the product it may hard to lead the customers to the customer loyalty.

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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.

A Study on Perceived Quality affecting the Service Personal Value in the On-off line Channel - Focusing on the moderate effect of the need for cognition - (온.오프라인 채널에서 지각된 품질이 서비스의 개인가치에 미치는 영향에 관한 연구 -인지욕구의 조정효과를 중심으로-)

  • Sung, Hyung-Suk
    • Journal of Distribution Research
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    • v.15 no.3
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    • pp.111-137
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    • 2010
  • The basic purpose of this study is to investigate perceived quality and service personal value affecting the result of long-term relationship between service buyers and suppliers. This research presented a constructive model(perceived quality affecting the service personal value and the moderate effect of NFC) in the on off line and then propose the research model base on prior researches and studies about relationships among components of service. Data were gathered from respondents who visit at the education service market. For this study, Data were analyzed by AMOS 7.0. We integrate the literature on services marketing with researches on personal values and perceived quality. The SERPVAL scale presented here allows for the creation of a common ground for assessing service personal values, giving a clear understanding of the key value dimensions behind service choice and usage. It will lead to a focus of future research in services marketing, extending knowledge in the field and stimulating further empirical research on service personal values. At the managerial level, as a tool the SERPVAL scale should allow practitioners to evaluate and improve the value of a service, and consequently, to define strategies and actions to address services for customers based on their fundamental personal values. Through qualitative and empirical research, we find that the service quality construct conforms to the structure of a second-order factor model that ties service quality perceptions to distinct and actionable dimensions: outcome, interaction, and environmental quality. In turn, each has two subdimensions that define the basis of service quality perceptions. The authors further suggest that for each of these subdimensions to contribute to improved service quality perceptions, the quality received by consumers must be perceived to be reliable, responsive, and empathetic. Although the service personal value may be found in researches that explore individual values and their consequences for consumer behavior, there is no established operationalization of a SERPVAL scale. The inexistence of an established scale, duly adapted in order to understand and analyze personal values behind services usage, exposes the need of a measurement scale with such a purpose. This need has to be rooted, however, in a conceptualization of the construct being scaled. Service personal values can be defined as a customer's overall assessment of the use of a service based on the perception of what is achieved in terms of his own personal values. As consumer behaviors serve to show an individual's values, the use of a service can also be a way to fulfill and demonstrate consumers'personal values. In this sense, a service can provide more to the customer than its concrete and abstract attributes at both the attribute and the quality levels, and more than its functional consequences at the value level. Both values and services literatures agree, that personal value is the highest-level concept, followed by instrumental values, attitudes and finally by product attributes. Purchasing behaviors are agreed to be the end result of these concepts' interaction, with personal values taking a major role in the final decision process. From both consumers' and practitioners' perspectives, values are extremely relevant, as they are desirable goals that serve as guiding principles in people's lives. While building on previous research, we propose to assess service personal values through three broad groups of individual dimensions; at the self-oriented level, we use (1) service value to peaceful life (SVPL) and, at the social-oriented level, we use (2) service value to social recognition (SVSR), and (3) service value to social integration (SVSI). Service value to peaceful life is our first dimension. This dimension emerged as a combination of values coming from the RVS scale, a scale built specifically to assess general individual values. If a service promotes a pleasurable life, brings or improves tranquility, safety and harmony, then its user recognizes the value of this service. Generally, this service can improve the user's pleasure of life, since it protects or defends the consumer from threats to life or pressures on it. While building upon both the LOV scale, a scale built specifically to assess consumer values, and the RVS scale for individual values, we develop the other two dimensions: SVSR and SVSI. The roles of social recognition and social integration to improve service personal value have been seriously neglected. Social recognition derives its outcome utility from its predictive utility. When applying this underlying belief to our second dimension, SVSR, we assume that people use a service while taking into consideration the content of what is delivered. Individuals consider whether the service aids in gaining respect from others, social recognition and status, as well as whether it allows achieving a more fulfilled and stimulating life, which might then be revealed to others. People also tend to engage in behavior that receives social recognition and to avoid behavior that leads to social disapproval, and this contributes to an individual's social integration. This leads us to the third dimension, SVSI, which is based on the fact that if the consumer perceives that a service strengthens friendships, provides the possibility of becoming more integrated in the group, or promotes better relationships at the social, professional or family levels, then the service will contribute to social integration, and naturally the individual will recognize personal value in the service. Most of the research in business values deals with individual values. However, to our knowledge, no study has dealt with assessing overall personal values as well as their dimensions in a service context. Our final results show that the scales adapted from the Schwartz list were excluded. A possible explanation is that although Schwartz builds on Rokeach work in order to explore individual values, its dimensions might be especially focused on analyzing societal values. As we are looking for individual dimensions, this might explain why the values inspired by the Schwartz list were excluded from the model. The hierarchical structure of the final scale presented in this paper also presents theoretical implications. Although we cannot claim to definitively capture the dimensions of service personal values, we believe that we come close to capturing these overall evaluations because the second-order factor extracts the underlying commonality among dimensions. In addition to obtaining respondents' evaluations of the dimensions, the second-order factor model captures the common variance among these dimensions, reflecting the respondents' overall assessment of service personal values. Towards this fact, we expect that the service personal values conceptualization and measurement scale presented here contributes to both business values literature and the service marketing field, allowing for the delineation of strategies for adding value to services. This new scale also presents managerial implications. The SERPVAL dimensions give some guidance on how to better pursue a highly service-oriented business strategy. Indeed, the SERPVAL scale can be used for benchmarking purposes, as this scale can be used to identify whether or not a firms' marketing strategies are consistent with consumers' expectations. Managerial assessment of the personal values of a service might be extremely important because it allows managers to better understand what customers want or value. Thus, this scale allows us to identify what services are really valuable to the final consumer; providing knowledge for making choices regarding which services to include. Traditional approaches have focused their attention on service attributes (as quality) and service consequences(as service value), but personal values may be an important set of variables to be considered in understanding what attracts consumers to a certain service. By using the SERPVAL scale to assess the personal values associated with a services usage, managers may better understand the reasons behind services' usage, so that they may handle them more efficiently. While testing nomological validity, our empirical findings demonstrate that the three SERPVAL dimensions are positively and significantly associated with satisfaction. Additionally, while service value to social integration is related only with loyalty, service value to peaceful life is associated with both loyalty and repurchase intent. It is also interesting and surprising that service value to social recognition appears not to be significantly linked with loyalty and repurchase intent. A possible explanation is that no mobile service provider has yet emerged in the market as a luxury provider. All of the Portuguese providers are still trying to capture market share by means of low-end pricing. This research has implications for consumers as well. As more companies seek to build relationships with their customers, consumers are easily able to examine whether these relationships provide real value or not to their own lives. The selection of a strategy for a particular service depends on its customers' personal values. Being highly customer-oriented means having a strong commitment to customers, trying to create customer value and understanding customer needs. Enhancing service distinctiveness in order to provide a peaceful life, increase social recognition and gain a better social integration are all possible strategies that companies may pursue, but the one to pursue depends on the outstanding personal values held by the service customers. Data were gathered from 284 respondents in the korean discount store and online shopping mall market. This research proposed 3 hypotheses on 6 latent variables and tested through structural equation modeling. 6 alternative measurements were compared through statistical significance test of the 6 paths of research model and the overall fitting level of structural equation model. and the result was successful. and Perceived quality more positively influences service personal value when NFC is high than when no NFC is low in the off-line market. The results of the study indicate that service quality is properly modeled as an antecedent of service personal value. We consider the research and managerial implications of the study and its limitations. In sum, by knowing the dimensions a consumer takes into account when choosing a service, a better understanding of purchasing behaviors may be realized, guiding managers toward customers expectations. By defining strategies and actions that address potential problems with the service personal values, managers might ultimately influence their firm's performance. we expect to contribute to both business values and service marketing literatures through the development of the service personal value. At a time when marketing researchers are challenged to provide research with practical implications, it is also believed that this framework may be used by managers to pursue service-oriented business strategies while taking into consideration what customers value.

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