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[Retracted]Analysis of Slope Safety by Tension Wire Data ([논문철회]지표변위계를 활용한 비탈면 안정성 예측)

  • Lee, Seokyoung;Jang, Seoyong;Kim, Taesoo;Han, Heuisoo
    • Journal of the Korean GEO-environmental Society
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    • v.16 no.4
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    • pp.5-12
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    • 2015
  • Civil engineers have taken the numerous slope monitoring data for an engineering project subjected to hazard potential of slide. However, the topics on how to deal with and draw out proper information from the data related to the slope behavior have not been widely discussed. Recently, several researchers had installed the real-time monitoring system to cope with slope failure; however they are mainly focused on the hardware system installation. Therefore, this study tries to show how the measured data could be grouped and connected each other. The basic idea of analyzing method studied in this paper came from the clustering, which is the part of data mining analysis. Therefore, at the base of classification of time series data, the authors suggest three mathematical data analyzing methods; Average Index of different displacement ($AD_{i,j}$), Difference of average relative displacement ($\overline{RD}_{i,j}$) and Coordinate system of average and relative displacement ($\overline{RD}$, AD). These analyzing methods are based on the statistical method and failure mechanism of slope. Therefore they showed clustering relationships of the similar parts of the slope which makes the same sliding mechanism.

An Analysis on the Priority of Educational Needs of Teachers in Charge of Educational Contents of Invention Intellectual Property in Secondary Vocational Education (중등단계 직업교육에서의 발명·지식재산 교육내용에 대한 담당 교사의 교육요구도 우선 순위 분석)

  • Lee, Sang-hyun;Lee, Chan-joo;Lee, Byung-Wook
    • 대한공업교육학회지
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    • v.40 no.2
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    • pp.155-174
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    • 2015
  • The purposes of this study were to analyze the property of educational needs of teachers for educational contents of invention and intellectual property in secondary vocational education and provide fundamental data for the development of job training programs so as to develop the capabilities of teachers, the base for effective education of invention intellectual property in secondary vocational education. To achieve them, educational needs for the educational contents of invention intellectual property and the priority of the educational needs in secondary vocational education based on the recognition of the teachers were analyzed and suggested. Concrete results of this study can be suggested as follows. First, the average of educational needs of the teachers for the educational contents of invention intellectual property in secondary vocational education was 5.02. There were 23 items of the educational contents whose educational needs were higher than the average of the whole items and for those items and the average of each item, there were F4(The average of patent applications) 6.72, F5(Modification and supplementation of specification sheets) 6.46, F2(Writing of patent floor plans) 6.39, F3(Writing of patent specification sheets and abstraction) 6.31, A5(Invention method and activity) 6.27, E6(Invention design project) 6.15, H3(Invention commercialization) 5.97, F1(Patent information and application) 5.90, E5(Design obligation) 5.78, E3(Designing process of inventional design) 5.77, A4(Invention and problem solving) 5.57, G2(Patent investigation and classification) 5.47, C2(Thinking method of inventional problem solution) 5.45, E4(Production of inventional design product) 5.45, B5(Inventional patent project) 5.42, A2(Creativity development) 5.26, C4(Inventional problem solving project) 5.26, H4(Invention marketing) 5.26, H2(Analysis on invention commercialization) 5.20, D4(Invention and management) 5.16, C3(Problem solving activity) 5.14, E2(Inventional design devise and expression) 5.11, B3(Actuality of inventional method) 5.08 in order. Second, for the priority of educational needs of the teachers for the educational contents of invention intellectual property in secondary vocational education, there were 13 items of the educational contents for the first rank, 10 for the second rank and 17 for the third rank. The items of the educational contents for the first rank were A4(invention and problem solving), A5(inventional method and activity), B5(Invention patent project), C2(Thinking method of inventional problem solution), C4(Inventional problem solving project), E3(Inventional design process), E4(Production of inventional design product), E5(Design obligation), E6(Invention design project), F1(Patent information and application), F2(Writing of patent floor plan), F3(Writing of patent specification sheet and abstract), and H3(Invention commercialization. The items of the educational contents for the second rank were A2(Creativity development), B3(Actuality of inventional method), C3(Problem solving activity), D4(Invention and management), E2(Invention design devise and expression), F4(Range of patent demand), F5(Modification and supplementation of specification sheet), G2(Patent investigation and classification), H2(Analysis on invention commercialization), and H4(Invention marketing). The items for the third rank were the educational contents except the ones of the first rank and the second rank.

Text Mining-Based Emerging Trend Analysis for e-Learning Contents Targeting for CEO (텍스트마이닝을 통한 최고경영자 대상 이러닝 콘텐츠 트렌드 분석)

  • Kyung-Hoon Kim;Myungsin Chae;Byungtae Lee
    • Information Systems Review
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    • v.19 no.2
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    • pp.1-19
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    • 2017
  • Original scripts of e-learning lectures for the CEOs of corporation S were analyzed using topic analysis, which is a text mining method. Twenty-two topics were extracted based on the keywords chosen from five-year records that ranged from 2011 to 2015. Research analysis was then conducted on various issues. Promising topics were selected through evaluation and element analysis of the members of each topic. In management and economics, members demonstrated high satisfaction and interest toward topics in marketing strategy, human resource management, and communication. Philosophy, history of war, and history demonstrated high interest and satisfaction in the field of humanities, whereas mind health showed high interest and satisfaction in the field of in lifestyle. Studies were also conducted to identify topics on the proportion of content, but these studies failed to increase member satisfaction. In the field of IT, educational content responds sensitively to change of the times, but it may not increase the interest and satisfaction of members. The present study found that content production for CEOs should draw out deep implications for value innovation through technology application instead of simply ending the technical aspect of information delivery. Previous studies classified contents superficially based on the name of content program when analyzing the status of content operation. However, text mining can derive deep content and subject classification based on the contents of unstructured data script. This approach can examine current shortages and necessary fields if the service contents of the themes are displayed by year. This study was based on data obtained from influential e-learning companies in Korea. Obtaining practical results was difficult because data were not acquired from portal sites or social networking service. The content of e-learning trends of CEOs were analyzed. Data analysis was also conducted on the intellectual interests of CEOs in each field.

A New Approach to Automatic Keyword Generation Using Inverse Vector Space Model (키워드 자동 생성에 대한 새로운 접근법: 역 벡터공간모델을 이용한 키워드 할당 방법)

  • Cho, Won-Chin;Rho, Sang-Kyu;Yun, Ji-Young Agnes;Park, Jin-Soo
    • Asia pacific journal of information systems
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    • v.21 no.1
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    • pp.103-122
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    • 2011
  • Recently, numerous documents have been made available electronically. Internet search engines and digital libraries commonly return query results containing hundreds or even thousands of documents. In this situation, it is virtually impossible for users to examine complete documents to determine whether they might be useful for them. For this reason, some on-line documents are accompanied by a list of keywords specified by the authors in an effort to guide the users by facilitating the filtering process. In this way, a set of keywords is often considered a condensed version of the whole document and therefore plays an important role for document retrieval, Web page retrieval, document clustering, summarization, text mining, and so on. Since many academic journals ask the authors to provide a list of five or six keywords on the first page of an article, keywords are most familiar in the context of journal articles. However, many other types of documents could not benefit from the use of keywords, including Web pages, email messages, news reports, magazine articles, and business papers. Although the potential benefit is large, the implementation itself is the obstacle; manually assigning keywords to all documents is a daunting task, or even impractical in that it is extremely tedious and time-consuming requiring a certain level of domain knowledge. Therefore, it is highly desirable to automate the keyword generation process. There are mainly two approaches to achieving this aim: keyword assignment approach and keyword extraction approach. Both approaches use machine learning methods and require, for training purposes, a set of documents with keywords already attached. In the former approach, there is a given set of vocabulary, and the aim is to match them to the texts. In other words, the keywords assignment approach seeks to select the words from a controlled vocabulary that best describes a document. Although this approach is domain dependent and is not easy to transfer and expand, it can generate implicit keywords that do not appear in a document. On the other hand, in the latter approach, the aim is to extract keywords with respect to their relevance in the text without prior vocabulary. In this approach, automatic keyword generation is treated as a classification task, and keywords are commonly extracted based on supervised learning techniques. Thus, keyword extraction algorithms classify candidate keywords in a document into positive or negative examples. Several systems such as Extractor and Kea were developed using keyword extraction approach. Most indicative words in a document are selected as keywords for that document and as a result, keywords extraction is limited to terms that appear in the document. Therefore, keywords extraction cannot generate implicit keywords that are not included in a document. According to the experiment results of Turney, about 64% to 90% of keywords assigned by the authors can be found in the full text of an article. Inversely, it also means that 10% to 36% of the keywords assigned by the authors do not appear in the article, which cannot be generated through keyword extraction algorithms. Our preliminary experiment result also shows that 37% of keywords assigned by the authors are not included in the full text. This is the reason why we have decided to adopt the keyword assignment approach. In this paper, we propose a new approach for automatic keyword assignment namely IVSM(Inverse Vector Space Model). The model is based on a vector space model. which is a conventional information retrieval model that represents documents and queries by vectors in a multidimensional space. IVSM generates an appropriate keyword set for a specific document by measuring the distance between the document and the keyword sets. The keyword assignment process of IVSM is as follows: (1) calculating the vector length of each keyword set based on each keyword weight; (2) preprocessing and parsing a target document that does not have keywords; (3) calculating the vector length of the target document based on the term frequency; (4) measuring the cosine similarity between each keyword set and the target document; and (5) generating keywords that have high similarity scores. Two keyword generation systems were implemented applying IVSM: IVSM system for Web-based community service and stand-alone IVSM system. Firstly, the IVSM system is implemented in a community service for sharing knowledge and opinions on current trends such as fashion, movies, social problems, and health information. The stand-alone IVSM system is dedicated to generating keywords for academic papers, and, indeed, it has been tested through a number of academic papers including those published by the Korean Association of Shipping and Logistics, the Korea Research Academy of Distribution Information, the Korea Logistics Society, the Korea Logistics Research Association, and the Korea Port Economic Association. We measured the performance of IVSM by the number of matches between the IVSM-generated keywords and the author-assigned keywords. According to our experiment, the precisions of IVSM applied to Web-based community service and academic journals were 0.75 and 0.71, respectively. The performance of both systems is much better than that of baseline systems that generate keywords based on simple probability. Also, IVSM shows comparable performance to Extractor that is a representative system of keyword extraction approach developed by Turney. As electronic documents increase, we expect that IVSM proposed in this paper can be applied to many electronic documents in Web-based community and digital library.

P300 speller using a new stimulus presentation paradigm (새로운 자극제시방법을 사용한 P300 문자입력기)

  • Eom, Jin-Sup;Yang, Hye-Ryeon;Park, Mi-Sook;Sohn, Jin-Hun
    • Science of Emotion and Sensibility
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    • v.16 no.1
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    • pp.107-116
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    • 2013
  • In the implementation of a P300 speller, rows and columns paradigm (RCP) is most commonly used. However, the RCP remains subject to adjacency-distraction error and double-flash problems. This study suggests a novel P300 speller stimuli presentation-the sub-block paradigm (SBP) that is likely to solve the problems effectively. Fifteen subjects participated in this experiment where both SBP and RCP were used to implement the P300 speller. Electroencephalography (EEG) activity was recorded from Fz, Cz, Pz, Oz, P3, P4, PO7, and PO8. Each paradigm consisted of a training phase to train a classifier and a testing phase to evaluate the speller. Eighteen characters were used for the target stimuli in the training phase. Additionally, 5 subjects were required to spell 50 characters and the rest of the subjects were to spell 25 characters in the testing phase. Classification accuracy results show that average accuracy was significantly higher in SBP as of 83.73% than that of RCP as of 66.40%. Grand mean event-related potentials (ERPs) at Pz show that positive peak amplitude for the target stimuli was greater in SBP compared to that of RCP. It was found that subjects tended to attend more to the characters in SBP. According to the participants' ratings on how comfortable they were with using each type of paradigm on 7-point Likert scale, most subjects responded 'very difficult' in RCP while responding 'medium' and 'easy' in SBP. The result showed that SBP was felt more comfortable than RCP by the subjects. In sum, the SBP was more correct in P300 speller performance as well as more convenient for users than the RCP. The actual limitations in the study were discussed in the last part of this paper.

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Comparison Study on the Characteristics among Sasang Constitution in Acute Stroke Patients (급성기 중풍 환자의 사상체질에 따른 제특성 분포에 관한 임상적 연구)

  • Sun, Jong-Joo;Jung, Jae-Han;Choi, Chang-Min;Kim, Seok-Min;Kim, Chang-Hyun;Min, In-Gyu;Jeong, Dong-Won;Park, Sung-Uk;Jung, Woo-Sang;Moon, Sang-Kwan;Park, Jung-Mi;Ko, Chang-Nam;Cho, Ki-Ho;Kim, Young-Suk;Bae, Hyung-Sup
    • The Journal of Internal Korean Medicine
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    • v.28 no.1
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    • pp.34-46
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    • 2007
  • Objectives: This study was to assess characteristics in acute stroke patients according to Sasangconstitution (SC). Methods : We assessed the type of SC of acute stroke patients in $2^{nd}$ Department of Internal Medicine at KyungHee University Oriental Hospital from October 2005 to September 2006. Each subject's SC type was confirmed when the result of QSCC II+ was in accordance with the opinion of the Sasangconstitutional medicine specialist. We investigated general characteristics, stroke type, blood test results, alcohol drinking, smoking and dietary preferences according to SC. Results: 108 subjects were included in the final analysis. This study showed that out of the total patients, the proportion of So-yang to Tae-eum to So-eum was equal to 5.5 to 3.5 to 1. Especially, men were higher proportion So-yang while women recorded a more significant ratio of Tae-eum. Also, the BMI, waist circumference, hip circumference, and WC/HC ratio recorded significantly high results. The result indicated that even though the Tae-eum let on the highest numerical value in the aspect of their past history and the final diagnosis, no significant difference was revealed according to SC. The ratio of cerebral infarction to cerebral hemorrhage was 9 to 1. SVO, LAA, SUE are the 3 types of cerebral infarction classified by TOAST; SVO ranked the highest while SUE ranked the lowest in all constitutions. The blood test result displayed that averages of both TL and the T-chol were the highest in Tae-eum while that of hematocrit in So-yangand that of HDL-chol in So-eum. However, there was no significant difference. There were no significant differences classified by gender or by SC in the aspect of the alcohol drinking and smoking history. The majority of So-yang and Tae-eum demonstrated a preference for meat while So-eum and So-yang displayed high preferences for sea food. Conclusions : With respect to these results. we could observe the general disposition of various characteristic distributions according to SC of acute stroke patients. For further research in this field. it seems necessary to construct fundamental databases for the prevention and treatment of stroke by increasing the number of patients observed and by analyzing delicate characteristics of each constitution type.

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Relationships of Obesity, Total-Cholesterol, Hypertension and Hyperglycemia in Health Examinees with Disabilities (장애인 건강검진 수검자들의 비만, 콜레스테롤, 고혈압, 고혈당의 관련성)

  • Hong, Min-Hee
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.10
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    • pp.591-599
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    • 2016
  • Among the employer-supported subscribers to the National Health Insurance Service, 6,797 people with mild disabilities with western ages of 20 and up and who received health checkups were investigated. Of these 6,797 people, 3,186 and 3,611 received health checkups in 2009 and 2013, respectively. Those people who were diagnosed with physical handicaps, brain lesions, visual impairment, hearing impairment, intellectual disabilities, mental disorders, kidney disorders or other disorders according to the classification standard for people with disabilities were classified into disability groups of the 3rd through 6th degrees. The purpose of this study was to examine the dangerous influence of obesity of people with mild disabilities on their hyperglycemia, hypertension and high cholesterol. The items measured in this study were abdominal obesity, body mass index, fasting glucose, total cholesterol, systolic blood pressure and diastolic blood pressure. To look for connections between the obesity level and at-risk groups for each disease, cross tabulation and multinomial logistic regression analyses were utilized. Higher levels of abdominal obesity and BMI were found among those who were male, were younger and had higher incomes. The risks of abdominal obesity and BMI were higher in the abnormal groups for each disease. In 2009, the obesity group whose BMI was higher had a 1.51-fold higher risk of hypertension than the normal group. The abdominal obesity group had a 1.59-fold higher risk of high cholesterol, a 1.26-fold higher risk of hypertension and a 1.54-fold higher risk of hyperglycemia than the normal group. In 2013, the obesity group whose BMI was higher had a 1.72-fold higher risk of high cholesterol and a 1.43-fold higher risk of hypertension than the normal group. Those with abdominal obesity had a 1.59-fold higher risk of hyperglycemia than the normal subjects. As the risk of obesity was higher in those with disabilities than in those without disabilities, the former should be encouraged to undergo health checkups on a regular basis, and the coverage of the health checkups should be extended to keep track of their illness. In addition, appropriate education and concern are both required to prevent obesity.

Vegetation Structure and Growth Characteristics of Cryptomeria japonica(Thunb. ex L.f.) D.Don Plantations in the Southern Region of Korea (남부권역 삼나무조림지의 식생구조와 생장특성에 관한연구)

  • Park, Joon hyung;Lee, Kwang Soo;Ju, Nam Gyu;Kang, Young Je;Ryu, Suk Bong;Yoo, Byung Oh;Park, Yong Bae;kim, Hyung Ho;Jung, Su Young
    • Journal of agriculture & life science
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    • v.50 no.1
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    • pp.105-115
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    • 2016
  • This study was carried out to establish the optimum forest management plan for the Cryptomeria japonica plantations in southern inland and Jeju island in Korea. Sixty seven circular sample plots of 0.04ha were established and we surveyed vegetation structure and growth characteristics from three layers(upper, middle, and lower). As a result of cluster analysis obtained by importance values of each tree species, the community type of C. japonica stands were classified into C. japonica group(C1) and C. japonica-C obtusa group. C. obtusa community were also sbudivided into P. thunbergii-Q. serrata group(C2) and Q. serrata-C obtusa group(C3). In tree layers importance value(IV) of C. japonica were 97.2% in C1, 80.7% in C2, and 47.6% in C3 and in sub-tree layers IV were 8.9% in C1, 15.2% in C2, and 5.7% in C3. Especially in C3 there are bamboo species (Smilacina japonica var. lutecarpa and Pseudosasa japonica) it is necessary for us to control them. In shrub layers C. japonica were found in C1(9.2%) and C2(7.0%), but except for C3. In tree layer species diversity indices of each community ranged from the lowest 0.059 in C1 to the highest 0.548 in C3. Dominance ranged from 0.958 in C1 to 0.393 in C3 which may caused by interspecific competition. Current annual increment of diameter growth ranged from 7.01mm/yr to 8.04mm/yr. As a result of our study we recommend the application of proper thinning and pruning for C1 and C2.

Statistical Analysis on Non-Household Unit Water Use for Business Categories (비가정용수의 업종별 사용량 원단위 및 통계적 특성 분석)

  • Lee, Doojin;Kim, Juwhan;Kim, Hwasoo
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.29 no.4B
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    • pp.385-396
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    • 2009
  • Non-household unit water use for each type of business are estimated in this study. The business types are subdivided into forty based on nine categories by the national industrial standard classification, such as office, commerce, public bathing, public water use etc. Correlation analysis and analysis of variance (ANOVA) are applied to obtain statistical characteristics between industrial water use data, surveyed in six cities including Nonsan, Seosan and the National Statistical Bureau and site area, employees number etc. for each detailed business area. As the proposed non-household unit water uses are compared with five surveyed data in USA, it is shown that almost of water uses per unit area are less than those in USA. Non-household unit water uses of 25% cumulative probability water use recommended as efficiency benchmarks among surveyed data in Korea are also less than those in USA. Especially, in the case of water use in school, the average and the range are similar results showing water use range between 0.4 and 6.2 ($l/m^2/day$) as liter per capita day per an unit area, also water use range between 11.9 to 64.0 (l/student/day) as liter per capita day per a person. From the result of correlation analysis with internal and exogenous affecting factors on non-household water use, it can be concluded that a unit area is most appropriate factor as a standard of non-household unit water use. In case of water use in educational business, the number of students including staffs is more correlated than site ares with water use for the settled water consumption tendency. Although the increase and decrease of educational institutes, retail/wholesale store and restaurants are shown remarkable by the temperature as a representative factor, low correlations are shown in water use fluctuation in lodging house and hospital.

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.