• The Korean Journal of Franchise Management
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• v.5 no.1
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• pp.143-160
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• 2014

This study focuses that the business starters can refer to this study, select better franchise headquarter and make the franchise member agreement. The most concerned part for the people who want to open franchise shop is what brand is reliable and safe to them. I have analyzed disclosure report that contains overall information of franchise headquarters and researched 300 franchise shops as sample. I drew the conclusion of the decision factors of franchise member agreement, overlooked demographical status by frequency analysis with SPSS 18.0 and performed disperse analysis to examine the decision factors of franchise member agreement and the difference between sex, service type, shop size and income level. In conclusion, the most concerned factor for the franchise agreement is sales management. Sex, shop size and income level are not meaningful factors, but the cost and training management factors are considered differently based on the service type. I hope 1) this study can be utilized for the franchise business starters judge and refer information level provided by the headquarters and make a successful franchise shop business. 2) this study can make solid relationship between franchise members and present a long term vision to them. Finally, this study can be a foundation to promote franchise field through making and supplementing the law of promoting proficient and good franchise headquarters and fairness of franchise transaction and franchise encouragement.

• 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.

• Journal of the Korean Society for Library and Information Science
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• v.17
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• pp.105-159
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• 1989

The purpose of this study is (a) to identify physical and content elements of children's books that seem to interest second and fifth graders to read, and (b) to observe how the influence of those elements on children's reading interest shifts as children develop. For the purpose of this study, children's books are classified into two groups: 'books of low preference' and 'books of high preference' as determined by second graders, and fifth graders' library circulation record in the library chosen as the sample for the present study. The physical and content elements of the books belonging to these two groups are analyzed and compared. Main findings and conclusions made in this study are summarised as follows: (1) The physical elements of children's books which have significant relationship with second graders' reading preference are illustration quantity, size of types, space between lines, and size of the book. (2) The content elements of children's books which have significant relationship with second graders' reading preference are the readability level of sentences, and the sex of heroes. (3) The physical elements of children's books which have significant relationship with fifth graders' reading preference are illustration quantity, illustration styles, and size of the book. (4) The content elements of children's books which have significant relationship with fifth graders' reading preference are the readability level, the sex of heroes, subject matters, themes and the environmental settings as the background of stories. (5) Reading preference of the pupils at the second and fifth grades are influenced by the quantity of illustration. Second grade pupils prefer reading books which contain a larger quantity of illustrations, whereas 5th grade pupils prefer books which contain less quantity of illustrations. (6) The relationship between second graders' reading preference and the illustration style are rejected at the $10\%$ significance level. A strong relationship, however, appears to exist between 5th graders' reading preference and the illustration style. The 5th grade pupils prefer more realistic illustrations, while cartoons and semi-abstract drawings do not appeal to them. (7) The type size, and space between lines which have had great influence on the book preference of 2nd grade pupils influence little on the 5th grade pupils book preference. (8) Second grade pupils prefer the book of a small Size, whereas 5th grade pupils whose reading taste has developed at a primary stage prefer the book of a large size beyond a certain standard. (9) Second grade pupils prefer reading books which can be easily read, whreeas 5th grade pupils prefer reading books containing difficult sentences. (10) Second grade pupils and the 5th grade pupils both prefer books in accordance with the sex of there heroes. (11) Relationship between second graders' reading preference and the subject matters are rejected at the 10% significance level. A strong relationship, however, appears to exist between 5th graders' reading preference and the subject matter. Fifth grade pupils prefer reading books of which the themes are mystery, exploration and adventure. (12) The theme of books is not proved to relate with the book preference of the 2nd grade pupils, but it is closely related with the book preference of 5th grade pupils. Fifth grade pupils prefer reading books which contain exploratory stories. (13) Second grade pupils are not influenced by the environmental setting of the story, but 5th grade pupils prefer reading stories with the environmental setting in the air. (14) The quantity of illustrations is the element influencing most on .the book preference of the 2nd grade pupils, followed by the space between the lines, which influences least on the book preference of the 5th grade pupils. (15) The physical element influencing most on the book preference of the 2nd grade pupils is the quantity of the illustrations. The physical element which has the most strong influence on the book preference of the 5th graders is illustration styles. (16) The content elements which has much influence on the book preference of the 5th grade pupils are certain kinds of characteristics of heroes. In case of the 2nd grade pupils book preference, striking evidence of such characteristics of heroes is not traced.

• Journal of Biosystems Engineering
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• v.6 no.2
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• pp.20-32
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• 1982

This survey was conducted to investigate the present status of farm tractor utilization for obtaining a basic reference to the establishment of the government's agricultural mechanization strategies. Thirty two counties from the eight provinces except Jeju were covered in this study. From these selected areas, 433 sample farms having farm tractor were taken to obtain the general informations by the enquete, and 93 sample farms among them to investigate the status of daily tractor use in the year of 1980. The analyzed results are summarized as follows: 1. Farm tractors owned by the rice-oriented farms holds 71.5 percent of the total number of tractors the livestock-oriented farms 17.0 percent, and the orchard-oriented farms 7.0 percent. Among the farm tractors 64.3 percent was a large size (46ps) and 35.7 percent a small size(19~23ps). 2. Most of the tractors surveyed were equipped with the essential attachments such as plow and rotavator. About 18 percent of the tractor owners had no trailer, which seemed too high considering the large percentage of tractor use for transportation. The availability of other attachments was very low except a grader on the rice-oriented farms and a hay harvester and a front loader on the livestock-oriented farms. 3. The average size of farm was 3.9 hectare for the rice-oriented farms, 13.9 hectare for the livestock-oriented farms and 7.4 hectare for the orchard-oriented farms. It was obious that the average farm size of was too small compared to the theoretical machine capacity of the tractors. 4. About 70 percent of the tractor operators were in the age of twenties and thirties. About 90 percent of them had an educational level of middle school graduate or above even though their technical level was very low. 5. Any particular problem in tractor use was not found in this survey. From the farmer's preference for purchasing a new tractor, however, it is estimated the demand on a 20-30ps tractor will be more increased. 6. The average annual use of tractor was of about 100 days or 400 hours. It appeared that the rice-oriented farms used most with 412.4 hours per year, and followed by the livestock-oriented farms with 403.6 hours, the orchard oriented farms with 377.7 hours. 7. Among the total hours of tractor use, 47.3 percent was for transportation, and 41.6 percent was for plowing and rotary tillage. The largest portion of the annual tractor use was taken by transportation on the livestock-oriented farms, by land preperation on the rice-oriented farms, and by loading and chemical spraying on the orchard-oriented farms. 8. The hours of tractor use had a peak in May. The hours of use for own farm was remarkably different among the different farm oriented, but there was no considerable difference between the too different sizes of tractor. 9. The hours of tractor use decreased as the age of the operator or the educational level increased. The reason might be that the operators who had a high educational level or were older had a tendency of disliking custom works. 10. The average custom use of tractor was 171.3 hours per year, and the ratio of custom work was 63.7 percent on the rice-oriented farms, 31.7 percent on the livestock-oriented farms and 22.4 percent on the orchard-oriented farms. Among the custom works, the most popular one was the grader leveling. 11. The charge on custom work was about 40,000 Won per hectare for plowing and rotary tillage, and it was the most expensive in the southeastern region, and next followed by the southwestern region. 12. The average plowing capacity of the small tractor was 7.8 hours per hectare in the paddy field, and that of the large tractors was 4.3 hours per hectare. The average rotary-tilling capacities of the small and the large tractors were 6.5 and 4.3 hours per hectare, in the paddy field respectively.

• Korean Journal of Heritage: History & Science
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• v.50 no.4
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• pp.122-147
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• 2017

The Jungsandong sites are distributed across quartz and mica schist formations in Precambrian, and weathering layers include large amounts of non-plastic minerals such as mica, quartz, felspar, amphibole, chlorite and so on, which form the ground of the site. Neolithic pottery from Jungsandong exhibits various brown colors, and black core is developed along the inner part for some samples, and sharp comb-pattern and hand pressure marks can be observed. Their non-plastic particles have various composition, size distribution, sorting and roundness, so they are classified into four types by their characteristic mineral compositions. I-type (feldspar pottery) is including feldspar as the pain component or mica and quartz. II-type (mica pottery) is the combination of chloritized mica, talc, tremolite and diopside. III-type (talc pottery) is with a very small amount of quartz and mica. IV-type (asbestos pottery) is containing tremolite and a very small amount of talc. The inner and outer colors of Jungsandong pottery are somewhat heterogeneous. I-type pottery group shows differences in red and yellow degree, depending on the content of feldspar, and is similar to III-type pottery. II-type is similar to IV-type, because its red degree is somewhat high. The soil of the site is higher in red and yellow degree than pottery from it. The magnetic susceptibility has very wide range of 0.088 to 7.360(${\times}10^{-3}$ SI unit), but is differentiated according to minerals, main components in each type. The ranges of bulk density and absorption ratio of pottery seem to be 1.6 to 1.7 and 13.1 to 26.0%, respectively. Each type of pottery shows distinct section difference, as porosity and absorption ratio increase in the order as follows: I-type (organic matter fixed sample) < III-type and IV-type < I-type < II-type (including IV-type of IJP-15). The reason is that differences in physical property occur according to kind and size of non-plastic particles. Although Jungsandong pottery consists of mixtures of various materials, the site pottery has a geological condition on which all mineral composition of Jungsandong pottery can be provided. There, it is thought that raw materials can be supplied from weathered zone of quartz and mica schist, around the site. However, different constituent minerals, size and rock fragments are shown, suggesting the possibility that there can be more raw material pits. Thus, it is estimated that there may be difference in clay and weathering degree.

• Journal of Intelligence and Information Systems
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• v.25 no.2
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• pp.99-122
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• 2019

According to the recent IDC (International Data Corporation) report, as from 2025, the total volume of data is estimated to reach ten times higher than that of 2016, corresponding to 163 zettabytes. then the main body of generating information is moving more toward corporations than consumers. So-called "the wave of Big-data" is arriving, and the following aftermath affects entire industries and firms, respectively and collectively. Therefore, effective management of vast amounts of data is more important than ever in terms of the firm. However, there have been no previous studies that measure the effects of big data investment, even though there are number of previous studies that quantitatively the effects of IT investment. Therefore, we quantitatively analyze the Big-data investment effects, which assists firm's investment decision making. This study applied the Event Study Methodology, which is based on the efficient market hypothesis as the theoretical basis, to measure the effect of the big data investment of firms on the response of market investors. In addition, five sub-variables were set to analyze this effect in more depth: the contents are firm size classification, industry classification (finance and ICT), investment completion classification, and vendor existence classification. To measure the impact of Big data investment announcements, Data from 91 announcements from 2010 to 2017 were used as data, and the effect of investment was more empirically observed by observing changes in corporate value immediately after the disclosure. This study collected data on Big Data Investment related to Naver 's' News' category, the largest portal site in Korea. In addition, when selecting the target companies, we extracted the disclosures of listed companies in the KOSPI and KOSDAQ market. During the collection process, the search keywords were searched through the keywords 'Big data construction', 'Big data introduction', 'Big data investment', 'Big data order', and 'Big data development'. The results of the empirically proved analysis are as follows. First, we found that the market value of 91 publicly listed firms, who announced Big-data investment, increased by 0.92%. In particular, we can see that the market value of finance firms, non-ICT firms, small-cap firms are significantly increased. This result can be interpreted as the market investors perceive positively the big data investment of the enterprise, allowing market investors to better understand the company's big data investment. Second, statistical demonstration that the market value of financial firms and non - ICT firms increases after Big data investment announcement is proved statistically. Third, this study measured the effect of big data investment by dividing by company size and classified it into the top 30% and the bottom 30% of company size standard (market capitalization) without measuring the median value. To maximize the difference. The analysis showed that the investment effect of small sample companies was greater, and the difference between the two groups was also clear. Fourth, one of the most significant features of this study is that the Big Data Investment announcements are classified and structured according to vendor status. We have shown that the investment effect of a group with vendor involvement (with or without a vendor) is very large, indicating that market investors are very positive about the involvement of big data specialist vendors. Lastly but not least, it is also interesting that market investors are evaluating investment more positively at the time of the Big data Investment announcement, which is scheduled to be built rather than completed. Applying this to the industry, it would be effective for a company to make a disclosure when it decided to invest in big data in terms of increasing the market value. Our study has an academic implication, as prior research looked for the impact of Big-data investment has been nonexistent. This study also has a practical implication in that it can be a practical reference material for business decision makers considering big data investment.

• Journal of Intelligence and Information Systems
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• v.19 no.4
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• pp.133-146
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• 2013

While the use of internet is routine nowadays, users receive and share information through a variety of media. Through the use of internet, information delivery media is diversifying from traditional media of one-way communication, such as newspaper, TV, and radio, into media of two-way communication. In contrast of traditional media, blogs enable individuals to directly upload and share news, which can be considered to have a differential speed of information diffusion than news media that convey information unilaterally. Therefore this Study focused on the difference between online news and social media blogs. Moreover, there are variations in the speed of information diffusion because that information closely related to one person boosts communications between individuals. We believe that users' standard of evaluation would change based on the types of information. As well, the speed of information diffusion would change based on the level of proximity. Therefore, the purpose of this study is to examine the differences in information diffusion based on the types of media. And then information is segmentalized and an examination is done to see how information diffusion differentiates based on the types of information. This study used the Bass diffusion model, which has been frequently used because this model has higher explanatory power than other models by explaining diffusion of market through innovation effect and imitation effect. Also this model has been applied a lot in other information diffusion related studies. The Bass diffusion model includes an innovation effect and an imitation effect. Innovation effect measures the early-stage impact, while the imitation effect measures the impact of word of mouth at the later stage. According to Mahajan et al. (2000), Innovation effect is emphasized by usefulness and ease-of-use, as well Imitation effect is emphasized by subjective norm and word-of-mouth. Also, according to Lee et al. (2011), Innovation effect is emphasized by mass communication. According to Moore and Benbasat (1996), Innovation effect is emphasized by relative advantage. Because Imitation effect is adopted by within-group influences and Innovation effects is adopted by product's or service's innovation. Therefore, ours study compared online news and social media blogs to examine the differences between media. We also choose different types of information including entertainment related information "Psy Gentelman", Current affair news "Earthquake in Sichuan, China", and product related information "Galaxy S4" in order to examine the variations on information diffusion. We considered that users' information proximity alters based on the types of information. Hence, we chose the three types of information mentioned above, which have different level of proximity from users' standpoint, in order to examine the flow of information diffusion. The first conclusion of this study is that different media has similar effect on information diffusion, even the types of media of information provider are different. Information diffusion has only been distinguished by a disparity between proximity of information. Second, information diffusions differ based on types of information. From the standpoint of users, product and entertainment related information has high imitation effect because of word of mouth. On the other hand, imitation effect dominates innovation effect on Current affair news. From the results of this study, the flow changes of information diffusion is examined and be applied to practical use. This study has some limitations, and those limitations would be able to provide opportunities and suggestions for future research. Presenting the difference of Information diffusion according to media and proximity has difficulties for generalization of theory due to small sample size. Therefore, if further studies adopt to a request for an increase of sample size and media diversity, difference of the information diffusion according to media type and information proximity could be understood more detailed.

• Journal of Intelligence and Information Systems
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• v.21 no.3
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• pp.117-129
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• 2015

As the Internet becomes ubiquitous, a large volume of information is posted on the Internet with exponential growth every day. Accordingly, it is not unusual that investors in stock markets gather and compile firm-specific or market-wide information through online searches. Importantly, it becomes easier for investors to acquire value-relevant information for their investment decision with the help of powerful search tools on the Internet. Our study examines whether or not the Internet helps investors assess a firm's value better by using firm-level data over long periods spanning from January 2004 to December 2013. To this end, we construct weekly-based search volume for information technology (IT) services firms on the Internet. We limit our focus to IT firms since they are often equipped with intangible assets and relatively less recognized to the public which makes them hard-to measure. To obtain the information on those firms, investors are more likely to consult the Internet and use the information to appreciate the firms more accurately and eventually improve their investment decisions. Prior studies have shown that changes in search volumes can reflect the various aspects of the complex human behaviors and forecast near-term values of economic indicators, including automobile sales, unemployment claims, and etc. Moreover, search volume of firm names or stock ticker symbols has been used as a direct proxy of individual investors' attention in financial markets since, different from indirect measures such as turnover and extreme returns, they can reveal and quantify the interest of investors in an objective way. Following this line of research, this study aims to gauge whether the information retrieved from the Internet is value relevant in assessing a firm. We also use search volume for analysis but, distinguished from prior studies, explore its impact on return comovements with market returns. Given that a firm's returns tend to comove with market returns excessively when investors are less informed about the firm, we empirically test the value of information by examining the association between Internet searches and the extent to which a firm's returns comove. Our results show that Internet searches are negatively associated with return comovements as expected. When sample is split by the size of firms, the impact of Internet searches on return comovements is shown to be greater for large firms than small ones. Interestingly, we find a greater impact of Internet searches on return comovements for years from 2009 to 2013 than earlier years possibly due to more aggressive and informative exploit of Internet searches in obtaining financial information. We also complement our analyses by examining the association between return volatility and Internet search volumes. If Internet searches capture investors' attention associated with a change in firm-specific fundamentals such as new product releases, stock splits and so on, a firm's return volatility is likely to increase while search results can provide value-relevant information to investors. Our results suggest that in general, an increase in the volume of Internet searches is not positively associated with return volatility. However, we find a positive association between Internet searches and return volatility when the sample is limited to larger firms. A stronger result from larger firms implies that investors still pay less attention to the information obtained from Internet searches for small firms while the information is value relevant in assessing stock values. However, we do find any systematic differences in the magnitude of Internet searches impact on return volatility by time periods. Taken together, our results shed new light on the value of information searched from the Internet in assessing stock values. Given the informational role of the Internet in stock markets, we believe the results would guide investors to exploit Internet search tools to be better informed, as a result improving their investment decisions.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.4 no.4
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• pp.79-93
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• 1984

The dissolved air flotation(DAF) has been shown to be efficient process for the removal of algae ftom water. The efficiency of DAF can be affected by the volume ratio of pressurized liquid to sample, the pressure pressurized liquid, the contact time, the appropriate coagulant and its amount, the water temperature, the turbulence of reactor, the bubble size and rising velocity etc. The purpose of this paper is to compare the practical bubble rising velocity with the theoretical one, to investigate the adhesion phenomenon of bubbles and floc, and the influence of bubble size and velocity upon the process. The results through theoretical review and experimental investigation are as follows: Ives' equation is more suitable than Stokes' equation in computation of the bubble rising velocity. The collection of bubble and algae floc is convective collection type and resulted from absorption than adhesion or collision. The treatment efficiency is excellent when the bubble sizes are smaller than $l00{\mu}m$, and the turbulence of reactor is small. In the optimum condition of continuous type DAF the volume ratio of pressurized liquid to sample is 15%, the contact time in reactor is 15 minutes, the pressure of pressurized liquid is $4kg/cm^2$ and the distance from jet needle to inlet is 30cm.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.30 no.4
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• pp.460-470
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• 1985

Experiments were carried out to evaluate the standard gravity in determining potential kernel size and to determine the effective sampling way by analyzing intra - and inter - plant variations for some source and sink characters using eleven semi-dwarf indica and three japonica cultivars including four semi-dwarf indica nearisogenic lines. Also, additional experiments were conducted to understand yearly variation and variety x year interaction effects for ten characters related to source and sink and to characterize the varietal difference of pre- and post-heading self-competition employing three parental varieties and their F$\sub$5/ progenies in 1982 and 1983. It is desirable to determine the potential kernel size by average kernel wight of rice grains showing above 1.15 specific gravity. There was significant difference in leaf area per tiller, spikelets and sink capacity per panicle among vigorous, intermediate and inferior tillers classified by differentiated order and vigorousness. Although it was difficult to find out any significant difference in grain-fill ratio, ratio of perfectly ripened grain, potential kernel size and sink/source ratio between vigorous and intermediate tillers, there was big difference between them and inferior one. The coefficients of variation within each tiller-group for some characters related to source and sink were larger with the order of vigorous tillers < intermediate one '||'&'||'lt; inferior one, and the average heritability of all characters, evaluated by the ratio of varietal variance (equation omitted) to total variance (equation omitted), were higher with the order of inferior tillers '||'&'||'lt; intemediate one '||'&'||'lt; superior one. Therefore, it is desirable to sample the vigorous tillers to represent the varietal difference of these traits. '82-'83 year variations of three parental cultivars were significant for all traits except for leaf area/tiller, panicles/hill, leaf area index and rough rice yield. The characters showing highly significant variance of variety x year interaction were growth duration from transplanting to heading, leaf area/tiller, sink/source ratio, sink capacity/panicle and grain yield. Generalized yearly response of three parental varieties (Suweon 264, Raegyeong, IR1317-70-l) and their F$\sub$5/ progenies on the 1st and 2nd principal components extracted from ten source and sink characters generally exhibited reduction in both source and sink. However, there were diverse variety x year interactions such as progenies showing similar reaction with their parents and intermediate or recombinational yearly response with little or considerable yearly movement on the four-dimensional planes of the two upper principal components between 1982 and 1983. Sink characters revealing highly significant border effect were grain-fill ratio, spikelets and sink capacity per panicle. Among them the latter two especially showed significant variety x border effect interaction. Self-competition characterized by relative weakness of inside plant's sink characters compared to the border one was more severe during the reproductive stage before heading than maturing stage. Though the larger sink capacity per panicle generally disclosed the severer self-competition, some lines (like Suweon 264) revealed severe self-competition with small sink capacity while a few others showed tender self-competition in spite of big sink capacity per panicle.