• Title/Summary/Keyword: Behavior Management

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Study on nutrition, dietary and health status of middle-aged Korean men according to sedentary hours: based on the 2019 Korea National Health and Nutrition Examination Survey (중장년 한국 남성의 좌식 시간에 따른 영양, 식이 및 건강행태 연구: 국민건강영양조사 제8기 1차년도(2019년) 자료를 이용하여)

  • Jeong, Dajeong;Lee, Jeehyun;Yoon, Eunju
    • Journal of Nutrition and Health
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    • v.55 no.3
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    • pp.359-375
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    • 2022
  • Purpose: Adult Korean men belonging to the main economically active population are known to have long sedentary hours. This study was undertaken to determine the difference and relevance of sedentary hours on the nutrition, diet, and health status of adult men, and to suggest how to prevent health risk factors. Methods: Subjects (n = 1,068) were classified into 4 groups based on their sedentary hours, ranging from the first quartile (Q1) having the least hours spent sitting, to the fourth quartile (Q4) spending the longest hours. Results: Subjects belonging to Q4 had the lowest average age, the largest waist circumference, and the highest level of education. Among those engaged in economic activities, the ratio of white-collar workers was significantly higher in Q4. Accordingly, the rate of not doing high-intensity or moderate-intensity physical activity while working was also the highest in Q4. A significant difference was obtained in the drinking frequency between groups, but this was found to be associated with the average working hours rather than sedentary hours. The proportion of not doing aerobic exercise was higher with longer sitting hours. The highest diagnosis of diabetes (8.8%) was obtained in the Q4 group. Among the factors related to cardiovascular disease, only low density lipoprotein-cholesterol showed a significant difference, with Q4 being significantly higher than Q1. Considering energy and nutrient intake, vitamin B1 and calcium intake were the lowest in the group with the longest sitting hours, as well as the least consumption of vitamin C than the recommended estimated average requirement. Conclusion: The results of this study suggest that the health and nutritional status of Korean adult men are affected by sedentary hours. This should be recognized as a health risk factor and guidelines need to be developed for sedentary lifestyle management.

A Study on Control Possibility of Ambrosia trifida L., an Invasive Alien Plant by the Feeding of Ophraella communa LeSage (돼지풀잎벌레의 섭식에 의한 생태계교란 식물인 단풍잎돼지풀의 제어 가능성 연구)

  • SooIn Lee;JaeHoon Park;EuiJoo Kim;JiWon Park;JungMin Lee;YoonSeo Kim;SeHee Kim;YeoBin Park;EungPill Lee
    • Journal of Wetlands Research
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    • v.25 no.3
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    • pp.184-195
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    • 2023
  • To develop an effective management plan for Ambrosia trifida L., an invasive alien plant in Korea, we assessed the potential of Ophraella communa LeSage as a biological control agent. This involved investigating the host specificity of the herbivore Ophraella communa LeSage, its annual travel distance, and the impact of this insect on the fitness of Ambrosia trifida L. We confirmed the host plant preference of Ophraella communa LeSage. The travel distance of this insect was determined by monitoring its appearance in selected Ambrosia trifida L. communities without these insects at distances of 10, 20, 30, and 100 meters, based on the locations where the presence of Ophraella communa LeSage was observed. The growth, reproductive, and physiological responses of Ambrosia trifida L. were measured according to feeding by Ophraella communa LeSage. As a result, Ophraella communa LeSage fed on only three taxa and moved short distances within a radius of 30 m per year from the host. The feeding behavior of the herbivore had a negative impact on the growth, reproductive, and physiological responses of Ambrosia trifida L. And the plant's growth and reproduction improved with increasing distance from the herbivore. Furthermore, the introduction of herbivores was able to control over 90% of Ambrosia trifida L. when the coverage of the Ambrosia trifida L. group was below 50%. However, the effectiveness of the removal decreased when the coverage exceeded 90%. These results are likely to be utilized by Ophraella communa LeSage as an ecological control agent. It is advantageous to introduce them in spring (May) when the coverage is low to maximize the effectiveness of control.

Importance-Satisfaction Analysis of Users of Gochang Jayeonmadang Project (고창 자연마당 조성사업 이용자의 중요도·만족도 분석)

  • Jin Pyo Hong;Yun Jin Shim;Jung Won Sung;Kyeong Cheol Lee;Hyeong keun Kweon;Hui Jae Yun
    • Journal of Practical Agriculture & Fisheries Research
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    • v.25 no.1
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    • pp.5-13
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    • 2023
  • This study was conducted to identify items that should be considered in order to increase user satisfaction in the Jayeonmadang project by analyzing the importance and satisfaction targeting Gochang Jayeonmadang users. As a result of analysis on the importance and satisfaction of Gochang Jayeonmadang users focusing on 20 items in 6 fields, Overall, it was analyzed that they were not satisfied as they were important. In order to increase user satisfaction of Gochang Jayeonmadang, maintenance such as 'cleanliness and hygiene', 'water quality', 'vegetation growth', and 'facility management' should be carefully reflected from the planning and design stage, and careful attention should be paid even after the project. In addition, emphasis should be placed on enhancing the user convenience, such as 'accessibility', 'space layout and utilization efficiency', and 'convenience of route'. And, when promoting the Jayeonmadang project, the purpose of the project should be actively promoted to local residents to raise the residents' awareness of the importance of biodiversity in the city.

Difference of perception of the duties of dental hygienist between dentists and dental hygiene students in an area (일개 지역 치과의사와 치위생학과 학생 간 치과위생사의 업무에 대한 인식의 차이)

  • Hwang, Soo-Jeong;Koong, Hwa-Soo;Lee, Sang-Hoon
    • Journal of Korean Academy of Dental Administration
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    • v.5 no.1
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    • pp.1-12
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    • 2017
  • Although dental hygienists have performed chair-side assisting and other dental cares as well as preventive dental cares in Korea, medical technician law confines duties of dental hygienists as closed narrative. The aim of this study was to investigate difference in perception of duties of dental hygienists in dental clinic between dentists and dental hygiene students. A total of 245 copies of questionnaires were distributed to dentists and students by post-mail. Only 42 dentists and 30 students in an area replied these questionnaires about the present and future duties of dental hygienists after providing written consent. Both groups agreed that intra and extra oral X-ray taking, education about oral health behavior, instruction after dental treatment, chair-side assisting, consulting for patients, scaling, initial impression taking, management of dental materials and equipment, sterilization of equipment, and receiving dental bills are duties of dental hygienists. However, they had different perceptions about various dental treatments as duties of dental hygienists even if they were under instructions of a dentist, including infiltration anesthesia, filling in cavity, intramuscular injection, FC change, canal irrigation, orthodontic treatment including separating, ligature bracket bonding and removing, setting crown and bridge, making individual, removing implant screw, and so on. These findings demonstrated that there were different perceptions about duties of dental hygienists between dentists and dental hygiene students, especially on dental treatment.

A Study on Consumers' Intention to Continue Use of Unmanned Stores in the Non-face-to-face Era : Focusing on the Moderating Effect of COVID-19 Social Risk (비대면시대 소비자의 무인점포 지속적이용의도에 관한 연구: COVID-19 사회적 위험의 조절효과를 중심으로)

  • Oh, Jong-chul
    • Journal of Venture Innovation
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    • v.3 no.2
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    • pp.1-21
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    • 2020
  • Recently, the emergence of new technologies caused by the Fourth Industrial Revolution caused a great change not only in the overall society but also in the retail industry. In the retail industry, unmanned stores based on new technologies have emerged, changing the consumption behavior of consumers. In particular, the global pandemic caused by COVID-19, which appeared in December 2019, raised social risks, and as a result of this, the beginning of the non-face-to-face era, interest in unmanned stores is increasing. In this study, the effects of benefits factors (perceived usefulness, perceived economics, perceived enjoyment, relative advantages) and sacrifice factors (perceived risk, technicality) perceived by unmanned store users on continuous use intention through perceived value. In addition, it is a study to test through empirical analysis what role the social risk from COVID-19 plays in the process of consumption through unmanned stores. The purpose of this study is to provide strategic implications for the activation of unmanned stores in the non-face-to-face era. In this study, a total of 293 copies of data were collected for users of unmanned stores for hypothesis testing. In addition, the collected data was analyzed using SPSS 21.0 and AMOS 21.0 statistical programs. The results of the study are summarized as follows. First, it was found that the perceived benefits (perceived usefulness, perceived economics, perceived playfulness, and relative advantages) of unmanned stores all had a significant positive effect on perceived value. Second, it was found that all perceived sacrifices (perceived risk, technicality) of unmanned stores had a significant negative effect on perceived value. Third, it was found that the perceived value of unmanned stores had a significant positive effect on the intention to continue use. Finally, the social risk from COVID-19 has been shown to play a moderating role when the perceived sacrifice of unmanned stores affects the perceived value.

Health and quality of life for Korean people in ageing society (고령화 사회에서 한국인의 건강과 삶의 질)

  • Kyung-Hyun Suh
    • Korean Journal of Culture and Social Issue
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    • v.12 no.5_spc
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    • pp.133-147
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    • 2006
  • Korean society is rapidly becoming an ageing society. The Korean may have to live longer than did their parents. Increasing life expectancy and changing social structure, Korean people are getting interested in quality of life, and well-being is becoming a matter of concern. And, the Korean is fully aware of the importance of health for well-being or good life. This concern about health may bring about specific behaviors related to health. Although health care expenditures of Korea are currently smaller than those of other developed countries, it is continuously increasing. Large portion of increased amount of health care expenditures is to spend for disease prevention and expansion of long-term care facilities. Constructs of well-being of the Korean, not living in western culture, may be different from those of people living in western society. Health is not top-ranked to importance for quality of life in previous studies. It does not mean health isn't determinant factor for good life or well-being. Health is an essential element for well-being. It has been proved in several researches which examined poor quality of life caused by certain diseases and management of health-related quality of life. Some theories relate to health-seeking behaviors suggested the health belief or the attitude toward health, intention to do health behavior, perceived behavioral control, and self efficacy as important factors which could predict health-related behaviors. With getting older, people decline in physical and physiological functions and become vulnerable to chronic diseases. Quality of life depends on how to adjust to these changes in senescence. Social supports, especially supports from offspring, are very important to quality of life in senescence, because supports from offspring have influence on pride of the older, they may be afraid of disclose the conflict with their offspring. Avoiding self-disclosure exclude other source of social supports and harm individual's health, therefore psychological intervention is needed to. Increasing life expectancy of the Korean, Korean government has to provide numerous long-term care facilities as well as psychosocial supports. The Korean, so far, does not recognize that psychologist could render great service to promoting individual or community health and improving individual's quality of life. It is highly expected that psychologists take actively interested and involve in health related to quality of life.

Exploring Mask Appeal: Vertical vs. Horizontal Fold Flat Masks Using Eye-Tracking (마스크 매력 탐구: 아이트래킹을 활용한 수직 접이형 대 수평 접이형 마스크 비교 분석)

  • Junsik Lee;Nan-Hee Jeong;Ji-Chan Yun;Do-Hyung Park;Se-Bum Park
    • Journal of Intelligence and Information Systems
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    • v.29 no.4
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    • pp.271-286
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    • 2023
  • The global COVID-19 pandemic has transformed face masks from situational accessories to indispensable items in daily life, prompting a shift in public perception and behavior. While the relaxation of mandatory mask-wearing regulations is underway, a significant number of individuals continue to embrace face masks, turning them into a form of personal expression and identity. This phenomenon has given rise to the Fashion Mask industry, characterized by unique designs and colors, experiencing rapid growth in the market. However, existing research on masks is predominantly focused on their efficacy in preventing infection or exploring attitudes during the pandemic, leaving a gap in understanding consumer preferences for mask design. We address this gap by investigating consumer perceptions and preferences for two prevalent mask designs-horizontal fold flat masks and vertical fold flat masks. Through a comprehensive approach involving surveys and eye-tracking experiments, we aim to unravel the subtle differences in how consumers perceive these designs. Our research questions focus on determining which design is more appealing and exploring the reasons behind any observed differences. The study's findings reveal a clear preference for vertical fold flat masks, which are not only preferred but also perceived as unique, sophisticated, three-dimensional, and lively. The eye-tracking analysis provides insights into the visual attention patterns associated with mask designs, highlighting the pivotal role of the fold line in influencing these patterns. This research contributes to the evolving understanding of masks as a fashion statement and provides valuable insights for manufacturers and marketers in the Fashion Mask industry. The results have implications beyond the pandemic, emphasizing the importance of design elements in sustaining consumer interest in face masks.

Validation of ECOSTRESS Based Land Surface Temperature and Evapotranspiration (PT-JPL) Data Across Korea (국내에서 ECOSTRESS 지표면 온도 및 증발산(PT-JPL) 자료의 검증)

  • Park, Ki Jin;Kim, Ki Young;Kim, Chan Young;Park, Jong Min
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.44 no.5
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    • pp.637-648
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    • 2024
  • The frequency of extreme weather events such as heavy and extreme rainfall has been increasing due to global climate change. Accordingly, it is essential to quantify hydrometeorological variables for efficient water resource management. Among the various hydro-meteorological variables, Land Surface Temperature (LST) and Evapotranspiration (ET) play key roles in understanding the interaction between the surface and the atmosphere. In Korea, LST and ET are mainly observed through ground-based stations, which also have limitation in obtaining data from ungauged watersheds, and thus, it hinders to estimate spatial behavior of LST and ET. Alternatively, remote sensing-based methods have been used to overcome the limitation of ground-based stations. In this study, we evaluated the applicability of the National Aeronautics and Space Administration's (NASA) ECOsystem Spaceborne Thermal Radiometer Experiment on Space Station (ECOSTRESS) LST and ET data estimated across Korea (from July 1, 2018 to December 31, 2022). For validation, we utilized NASA's MODerate Resolution Imaging Spectroradiometer (MODIS) data and eddy covariance flux tower observations managed by agencies under the Ministry of Environment of South Korea. Overall, results indicated that ECOSTRESS-based LSTs showed similar temporal trends (R: 0.47~0.73) to MODIS and ground-based observations. The index of agreement also showed a good agreement of ECOSTRESS-based LST with reference datasets (ranging from 0.82 to 0.91), although it also revealed distinctive uncertainties depending on the season. The ECOSTRESS-based ET demonstrated the capability to capture the temporal trends observed in MODIS and ground-based ET data, but higher Mean Absolute Error and Root Mean Square Error were also exhibited. This is likely due to the low acquisition rate of the ECOSTRESS data and environmental factors such as cooling effect of evapotranspiration, overestimation during the morning. This study suggests conducting additional validation of ECOSTRESS-based LST and ET, particularly in topographical and hydrological aspects. Such validation efforts could enhance the practical application of ECOSTRESS for estimating basin-scale LST and ET in Korea.

A Study on the Meaning and Strategy of Keyword Advertising Marketing

  • Park, Nam Goo
    • Journal of Distribution Science
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    • v.8 no.3
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    • pp.49-56
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    • 2010
  • At the initial stage of Internet advertising, banner advertising came into fashion. As the Internet developed into a central part of daily lives and the competition in the on-line advertising market was getting fierce, there was not enough space for banner advertising, which rushed to portal sites only. All these factors was responsible for an upsurge in advertising prices. Consequently, the high-cost and low-efficiency problems with banner advertising were raised, which led to an emergence of keyword advertising as a new type of Internet advertising to replace its predecessor. In the beginning of 2000s, when Internet advertising came to be activated, display advertisement including banner advertising dominated the Net. However, display advertising showed signs of gradual decline, and registered minus growth in the year 2009, whereas keyword advertising showed rapid growth and started to outdo display advertising as of the year 2005. Keyword advertising refers to the advertising technique that exposes relevant advertisements on the top of research sites when one searches for a keyword. Instead of exposing advertisements to unspecified individuals like banner advertising, keyword advertising, or targeted advertising technique, shows advertisements only when customers search for a desired keyword so that only highly prospective customers are given a chance to see them. In this context, it is also referred to as search advertising. It is regarded as more aggressive advertising with a high hit rate than previous advertising in that, instead of the seller discovering customers and running an advertisement for them like TV, radios or banner advertising, it exposes advertisements to visiting customers. Keyword advertising makes it possible for a company to seek publicity on line simply by making use of a single word and to achieve a maximum of efficiency at a minimum cost. The strong point of keyword advertising is that customers are allowed to directly contact the products in question through its more efficient advertising when compared to the advertisements of mass media such as TV and radio, etc. The weak point of keyword advertising is that a company should have its advertisement registered on each and every portal site and finds it hard to exercise substantial supervision over its advertisement, there being a possibility of its advertising expenses exceeding its profits. Keyword advertising severs as the most appropriate methods of advertising for the sales and publicity of small and medium enterprises which are in need of a maximum of advertising effect at a low advertising cost. At present, keyword advertising is divided into CPC advertising and CPM advertising. The former is known as the most efficient technique, which is also referred to as advertising based on the meter rate system; A company is supposed to pay for the number of clicks on a searched keyword which users have searched. This is representatively adopted by Overture, Google's Adwords, Naver's Clickchoice, and Daum's Clicks, etc. CPM advertising is dependent upon the flat rate payment system, making a company pay for its advertisement on the basis of the number of exposure, not on the basis of the number of clicks. This method fixes a price for advertisement on the basis of 1,000-time exposure, and is mainly adopted by Naver's Timechoice, Daum's Speciallink, and Nate's Speedup, etc, At present, the CPC method is most frequently adopted. The weak point of the CPC method is that advertising cost can rise through constant clicks from the same IP. If a company makes good use of strategies for maximizing the strong points of keyword advertising and complementing its weak points, it is highly likely to turn its visitors into prospective customers. Accordingly, an advertiser should make an analysis of customers' behavior and approach them in a variety of ways, trying hard to find out what they want. With this in mind, her or she has to put multiple keywords into use when running for ads. When he or she first runs an ad, he or she should first give priority to which keyword to select. The advertiser should consider how many individuals using a search engine will click the keyword in question and how much money he or she has to pay for the advertisement. As the popular keywords that the users of search engines are frequently using are expensive in terms of a unit cost per click, the advertisers without much money for advertising at the initial phrase should pay attention to detailed keywords suitable to their budget. Detailed keywords are also referred to as peripheral keywords or extension keywords, which can be called a combination of major keywords. Most keywords are in the form of texts. The biggest strong point of text-based advertising is that it looks like search results, causing little antipathy to it. But it fails to attract much attention because of the fact that most keyword advertising is in the form of texts. Image-embedded advertising is easy to notice due to images, but it is exposed on the lower part of a web page and regarded as an advertisement, which leads to a low click through rate. However, its strong point is that its prices are lower than those of text-based advertising. If a company owns a logo or a product that is easy enough for people to recognize, the company is well advised to make good use of image-embedded advertising so as to attract Internet users' attention. Advertisers should make an analysis of their logos and examine customers' responses based on the events of sites in question and the composition of products as a vehicle for monitoring their behavior in detail. Besides, keyword advertising allows them to analyze the advertising effects of exposed keywords through the analysis of logos. The logo analysis refers to a close analysis of the current situation of a site by making an analysis of information about visitors on the basis of the analysis of the number of visitors and page view, and that of cookie values. It is in the log files generated through each Web server that a user's IP, used pages, the time when he or she uses it, and cookie values are stored. The log files contain a huge amount of data. As it is almost impossible to make a direct analysis of these log files, one is supposed to make an analysis of them by using solutions for a log analysis. The generic information that can be extracted from tools for each logo analysis includes the number of viewing the total pages, the number of average page view per day, the number of basic page view, the number of page view per visit, the total number of hits, the number of average hits per day, the number of hits per visit, the number of visits, the number of average visits per day, the net number of visitors, average visitors per day, one-time visitors, visitors who have come more than twice, and average using hours, etc. These sites are deemed to be useful for utilizing data for the analysis of the situation and current status of rival companies as well as benchmarking. As keyword advertising exposes advertisements exclusively on search-result pages, competition among advertisers attempting to preoccupy popular keywords is very fierce. Some portal sites keep on giving priority to the existing advertisers, whereas others provide chances to purchase keywords in question to all the advertisers after the advertising contract is over. If an advertiser tries to rely on keywords sensitive to seasons and timeliness in case of sites providing priority to the established advertisers, he or she may as well make a purchase of a vacant place for advertising lest he or she should miss appropriate timing for advertising. However, Naver doesn't provide priority to the existing advertisers as far as all the keyword advertisements are concerned. In this case, one can preoccupy keywords if he or she enters into a contract after confirming the contract period for advertising. This study is designed to take a look at marketing for keyword advertising and to present effective strategies for keyword advertising marketing. At present, the Korean CPC advertising market is virtually monopolized by Overture. Its strong points are that Overture is based on the CPC charging model and that advertisements are registered on the top of the most representative portal sites in Korea. These advantages serve as the most appropriate medium for small and medium enterprises to use. However, the CPC method of Overture has its weak points, too. That is, the CPC method is not the only perfect advertising model among the search advertisements in the on-line market. So it is absolutely necessary that small and medium enterprises including independent shopping malls should complement the weaknesses of the CPC method and make good use of strategies for maximizing its strengths so as to increase their sales and to create a point of contact with customers.

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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.