• Korean small business review
• /
• v.31 no.2
• /
• pp.85-102
• /
• 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.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
• /
• v.29 no.6
• /
• pp.327-340
• /
• 2017

This article reviews the papers published in the Korean Journal of Air-Conditioning and Refrigeration Engineering during 2016. It is intended to understand the status of current research in the areas of heating, cooling, ventilation, sanitation, and indoor environments of buildings and plant facilities. Conclusions are as follows. (1) The research works on the thermal and fluid engineering have been reviewed as groups of flow, heat and mass transfer, the reduction of pollutant exhaust gas, cooling and heating, the renewable energy system and the flow around buildings. CFD schemes were used more for all research areas. (2) Research works on heat transfer area have been reviewed in the categories of heat transfer characteristics, pool boiling and condensing heat transfer and industrial heat exchangers. Researches on heat transfer characteristics included the results of the long-term performance variation of the plate-type enthalpy exchange element made of paper, design optimization of an extruded-type cooling structure for reducing the weight of LED street lights, and hot plate welding of thermoplastic elastomer packing. In the area of pool boiling and condensing, the heat transfer characteristics of a finned-tube heat exchanger in a PCM (phase change material) thermal energy storage system, influence of flow boiling heat transfer on fouling phenomenon in nanofluids, and PCM at the simultaneous charging and discharging condition were studied. In the area of industrial heat exchangers, one-dimensional flow network model and porous-media model, and R245fa in a plate-shell heat exchanger were studied. (3) Various studies were published in the categories of refrigeration cycle, alternative refrigeration/energy system, system control. In the refrigeration cycle category, subjects include mobile cold storage heat exchanger, compressor reliability, indirect refrigeration system with $CO_2$ as secondary fluid, heat pump for fuel-cell vehicle, heat recovery from hybrid drier and heat exchangers with two-port and flat tubes. In the alternative refrigeration/energy system category, subjects include membrane module for dehumidification refrigeration, desiccant-assisted low-temperature drying, regenerative evaporative cooler and ejector-assisted multi-stage evaporation. In the system control category, subjects include multi-refrigeration system control, emergency cooling of data center and variable-speed compressor control. (4) In building mechanical system research fields, fifteenth studies were reported for achieving effective design of the mechanical systems, and also for maximizing the energy efficiency of buildings. The topics of the studies included energy performance, HVAC system, ventilation, renewable energies, etc. Proposed designs, performance tests using numerical methods and experiments provide useful information and key data which could be help for improving the energy efficiency of the buildings. (5) The field of architectural environment was mostly focused on indoor environment and building energy. The main researches of indoor environment were related to the analyses of indoor thermal environments controlled by portable cooler, the effects of outdoor wind pressure in airflow at high-rise buildings, window air tightness related to the filling piece shapes, stack effect in core type's office building and the development of a movable drawer-type light shelf with adjustable depth of the reflector. The subjects of building energy were worked on the energy consumption analysis in office building, the prediction of exit air temperature of horizontal geothermal heat exchanger, LS-SVM based modeling of hot water supply load for district heating system, the energy saving effect of ERV system using night purge control method and the effect of strengthened insulation level to the building heating and cooling load.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.42 no.1
• /
• pp.27-40
• /
• 2014

The functions of urban open space, which embraces community revitalization, are diverse. It is the means of public healthcare, learning centers for children, hub of arts and cultural programs, as well as promoter of urban tourism. However, in-depth discourse and research on the topic of urban open spaces has been limited so far. Hence, this study aims to investigate the motivations and satisfaction of visitation based on four representative waterfront open space in Seoul; Cheongyecheon Waterfront, Seoul Forest Park, Seonyudo Park and Banpo Hangang Park. The methods of study are literature review, observation investigation, and questionnaire survey. The findings are analyzed through the Exploratory Factor Analysis, Reliability Analysis, ANOVA Analysis and Regression Analysis by SPSS 18.0. The results of the study are as follows. First, urban waterfront open spaces in Seoul has 5 factors of visitor motivation; community amenity, nature access, cultural and educational assets, aesthetic enjoyment, and lastly means of escape. Second, factors of recognizing urban waterfront open spaces as community amenity and nature access indicate meaningful differences in visitor's perception by spatial characteristics. Third, distances between the destination and the visitor's residence influence significantly their perceived motivation. Close-range visitors perceived nature access as a principal factor, whilst medium to long-range visitors perceived visitation for aesthetic purposes more importantly. Lastly, the will to escape was shown as the influential factor in visitor satisfaction. Visiting open spaces for the enjoyment of nature and aesthetic purposes were factors that also closely relate to visitor satisfaction. In addition, it was found that there are different visitor motivations that influence visitor satisfaction in accordance with the spatial characteristics of each open space. In summary, it can be said that urban waterfront open space is a hybrid space connected to various types of urban contents beyond daily experiences. It was found that several visitor motivations including community development, design aesthetics, education and culture, entertainment, enjoyment of natural landscape, and relaxation, affect the overall satisfaction of the visiting experience. It is anticipated that the results of the study will be used by the local government in setting up strategies for the creation and management of successful urban waterfront open space, and for those involved in planning and design act as a starting point for spatial programming and amenities arrangement in accordance to the city's tourism and urban marketing approach.

• Journal of Korea Water Resources Association
• /
• v.53 no.9
• /
• pp.661-670
• /
• 2020

The water supply system has a wider installation range and various components of it than other infrastructure, making it difficult to secure stability against earthquakes. Therefore, it is necessary to develop methods for evaluating the seismic performance of water supply systems. Ground Motion Prediction Equation (GMPE) is used to evaluate the seismic performance (e.g, failure probability) for water supply facilities such as pump, water tank, and pipes. GMPE is calculated considering the independent variables such as the magnitude of the earthquake and the ground motion such as PGV (Peak Ground Velocity) and PGA (Peak Ground Acceleration). Since the large magnitude earthquake data has not accumulated much to date in Korea, this study tried to select a suitable GMPE for the domestic earthquake simulation by using the earthquake data measured in Korea. To this end, GMPE formula is calculated based on the existing domestic earthquake and presented the results. In the future, it is expected that the evaluation will be more appropriate if the determined GMPE is used when evaluating the seismic performance of domestic waterworks. Appropriate GMPE can be directly used to evaluate hydraulic seismic performance of water supply networks. In other words, it is possible to quantify the damage rate of a pipeline during an earthquake through linkage with the pipe failure probability model, and it is possible to derive more reasonable results when estimating the water outage or low-pressure area due to pipe damages. Finally, the quantifying result of the seismic performance can be used as a design criteria for preparing an optimal restoration plan and proactive seismic design of pipe networks to minimize the damage in the event of an earthquake.

• Journal of the Korean Institute of Traditional Landscape Architecture
• /
• v.36 no.4
• /
• pp.113-123
• /
• 2018

The purpose of this research is to develop evaluation indicators forperformance improvement of horticultural therapy garden. In order to achieve a therapeutic purpose, the gardening activity held by the trained horticultural therapist. Moreover, horticultural therapy is 'a medical model' for the treatment and basic premise of the research was set, as horticultural therapy garden is characterized area to support activities of patients and horticultural therapist functionally and efficiently. For this study, three times of Delphi and AHP techniques were proceeded to export panels who were recruited by purposive sampling. Through these techniques, it was possible to deduct the evaluation indicator which maximizes the performance of the horticultural therapy garden. The evaluation items were prioritized by typing and stratification of the indicator. The results and discussions were stated as followings. Firstly, a questionnaire of experts was conducted to horticultural therapists and civil servants who were in charge of horticultural therapy. As results(horticultural therapists: 87.8%, civil servants: 75.2%), It is possible to conclude that both positions have the high recognition and agreed on the necessity of horticultural therapy. Secondly, Delphi investigation was conducted three times in order to develop the evaluation indicator for performance evaluation. After Delphi analysis, total 34 of evaluation elements to improve the performance of the horticultural therapy garden by reliability and validity analysis results. Thirdly, AHP analysis of each evaluation indicator was conducted on the relative importance and weighting. Moreover, the results showed 'interaction between nature and human' as the most important element, and in order of 'plan of the program', 'social interaction', 'sustainable environmental', and 'universal design rule', respectively. On the other hand, the exports from the university and research institute evaluated the importance of 'interaction between nature and human', while horticultural therapists chose 'plan of the program' as the most important element. Fourthly, the total weight was used to develop weight applied evaluation indicator for the performance evaluation of the horticultural therapy garden. The weight applying to evaluation index is generally calculated multiply the evaluation scores and the total weight using AHP analysis. Finally, 'the evaluation indicator and evaluation score sheet for performance improvement of the horticultural therapy garden' was finally stated based on the relative order of priority between evaluation indicators and analyzing the weight. If it was deducted the improvement points for the efficiency of already established horticultural therapy garden using the 'weight applied evaluation sheet', it is possible to expand it by judging the importance with the decision of the priority because the item importance decided by experts was reflected. Moreover, in the condition of new garden establishment, it is expected to be helpful in suggesting ways for performance improvement and in setting the guidelines by understanding the major indicators of performance improvement in horticultural therapy activity.

• Journal of Internet of Things and Convergence
• /
• v.10 no.3
• /
• pp.35-48
• /
• 2024

This study analyzed the value empathy of environmentally sustainable fashion products, encompassing environmental, economic, and social values, drawing from existing literature. We sought to verify the relationship between empathic value and the likability and purchase intention towards these products. To validate these relationships, we formulated research hypotheses and conducted an online survey targeting female college students residing in Guangzhou, Guangdong Province, China, who have experience purchasing environmentally sustainable fashion products. The survey was conducted from August 10th to August 20th, 2023, with a total distribution of 352 questionnaires. Among the collected responses, 313 valid responses were utilized for data analysis. The collected survey data underwent frequency analysis, exploratory factor analysis, reliability and validity analysis, correlation analysis, and multiple regression analysis using SPSS 26.0 software. The analysis yielded the following results. First, the empathy value of environmentally sustainable fashion products was classified into environmental protection values, economic values, and social values. Second, the economic and social values of environmentally sustainable fashion products were found to have a positive effect on favorability. Third, it was found that the environmental protection value and social value of environmentally sustainable fashion products had a positive effect on purchase intention. Fourth, it was found that Chinese female college students' favorability toward environmentally sustainable fashion products had a positive effect on their purchase intention. Based on these results, it is judged that companies need to emphasize the characteristics of products such as environmental protective value, economic value, and social value in order to promote consumers' purchase of environmentally sustainable fashion products. The purpose of this study is to help develop marketing strategies for environmentally sustainable fashion products by providing basic data, development ideas, and methods useful for environmentally sustainable fashion-related industries and companies by analyzing the relationship between empathy value, favorability, and purchase intention.

• Journal of Intelligence and Information Systems
• /
• v.16 no.4
• /
• pp.43-65
• /
• 2010

Facing a complex environment driven by a decade, many companies are adopting new strategic frameworks such as Customer Relationship Management system to achieve sustainable profitability as well as overcome serious competition for survival. In many business areas, CRM system advanced a great deal in a matter of continuous compensating the defect and overall integration. However, pharmaceutical companies in Korea were slow to accept them for usesince they still have a tendency of holding fast to traditional way of sales and marketing based on individual networks of sales representatives. In the circumstance, this article tried to empirically address current status of CRM system as well as the effects of the system on the performance of pharmaceutical companies by applying BSC method's four perspectives, from financial, customer, learning and growth and internal process. Survey by e-mail and post to employers and employees who were working in pharma firms were undergone for the purpose. Total 113 cases among collected 140 ones were used for the statistical analysis by SPSS ver. 15 package. Reliability, Factor analysis, regression were done. This study revealed that CRM system had a significant effect on improving financial and non-financial performance of pharmaceutical companies as expected. Proposed regression model fits well and among them, CRM marketing information system shed the light on substantial impact on companies' outcome given profitability, growth and investment. Useful analytical information by CRM marketing information system appears to enable pharmaceutical firms to set up effective marketing and sales strategies, these result in favorable financial performance by enhancing values for stakeholderseventually, not to mention short-term profit and/or mid-term potential to growth. CRM system depicted its influence on not only financial performance, but also non-financial fruit of pharmaceutical companies. Further analysis for each component showed that CRM marketing information system were able to demonstrate statistically significant effect on the performance like the result of financial outcome. CRM system is believed to provide the companies with efficient way of customers managing by valuable standardized business process prompt coping with specific customers' needs. It consequently induces customer satisfaction and retentionto improve performance for long period. That is, there is a virtuous circle for creating value as the cornerstone for sustainable growth. However, the research failed to put forward to evidence to support hypothesis regarding favorable influence of CRM sales representative's records assessment system and CRM customer analysis system on the management performance. The analysis is regarded to reflect the lack of understanding of sales people and respondents between actual work duties and far-sighted goal in strategic analysis framework. Ordinary salesmen seem to dedicate short-term goal for the purpose of meeting sales target, receiving incentive bonus in a manner-of-fact style, as such, they tend to avail themselves of personal network and sales and promotional expense rather than CRM system. The study finding proposed a link between CRM information system and performance. It empirically indicated that pharmaceutical companies had been implementing CRM system as an effective strategic business framework in order for more balanced achievements based on the grounded understanding of both CRM system and integrated performance. It suggests a positive impact of supportive CRM system on firm performance, especially for pharmaceutical industry through the initial empirical evidence. Also, it brings out unmet needs for more practical system design, improvement of employees' awareness, increase of system utilization in the field. On the basis of the insight from this exploratory study, confirmatory research by more appropriate measurement tool and increased sample size should be further examined.

• The Korean Journal of Archival Studies
• /
• no.16
• /
• pp.147-200
• /
• 2007

Archives provide users with easier and more convenient access to and use of archival data through their Internet websites. Now, archival websites function not only as a tool of information provision or marketing, or as a gateway of Internet-based materials, but also as cyber space for all services of archives, providing users with information and knowledge and direct accessibility to the services in the archives. At present, Korean archives are proceeding with establishing websites or upgrading existing websites, and the use rates and reliability of web services by users are becoming higher. However, although there have been various studies for the evaluation of general websites, few are found with regard to the evaluation of archival websites. It is necessary for archival websites that provide information service to users of every stripe to make more efforts and have more interest in user-centered convenience, right to know, and information provision-centered service. Accordingly, needless to say, it is necessary to study evaluation criteria of websites so that high quality archival websites can be established. With this background, this study establishes evaluation criteria for archival websites, which are appropriate to their objectives and functions and directly evaluates archives, presenting ways to establish and redevelop archival websites. More detailed purposes are as follows: First, analyzes existing theories of evaluation through reviews on previous literature and elicits evaluation criteria for websites, which are appropriate to archives; Second, based on the elicited evaluation criteria for archival websites, examines the current state of domestic archival websites through analytic evaluation; and Third, presents ways to improve archival websites that may be helpful in establishing or improving them in the future. The expectancy effects of this study are as follows: First, it will be helpful when one wishes to identify the current state of archival websites and to improve or redevelop existing websites, or to develop online service through website; Second, it will function as a checklist when a developer who is to establish an archival website wishes to develop evaluation criteria; and Third, it may be used as an inspection tool when an archives contracts out the establishment of its website.

• Journal of the Korean Institute of Traditional Landscape Architecture
• /
• v.32 no.4
• /
• pp.14-23
• /
• 2014

The purpose of this study is to contribute in building credibility of the methodology of the appearance of the traditional colors and the interpretation of the meaning of those appearances by analyzing the spatial construction and configuration and the traditional colors that appear in spatial elements about the scenery component that appear in Seyeonjeong. We conducted a literature research about the traditional colors, the background of the creation of Seyeonjeong, and etc. For the contents for the empirical analysis, we took the scenery and space elements in the poems, such as Eobusasisa and O-u-ga, and the contents of poems related to ojeongsaek (five Korean traditional colors) based on the Yin-Yang and the Five Elements ideology Particularly, after dividing the spatial elements appearing in Seyoenjeong into visual, synesthetic, symbolic/cognitive spatial element, we further distinguished the visual space into positions and directions of the of the spaces and the scenery of the season; the synesthetic space into seasons, time and five senses; and the symbolic/cognitive space into chiljeong (or the seven passions) and sadan (or the four clues). Then we carried out the study by analyzing the correlation between the intention of the garden creation and the meaning of the spaces, through the analysis of ojeongsaek system for each spatial element. Firstly, spatial structure and format that appear in Seyeonjeong can be divided into two directional axes of southeast and northwest according to the flat form of the Seyeongjeong's rectangular palace, with Seyeongjoeng as the center. Secondly, in spatial component element, the frequencies of appearance of the traditional colors of Seyoenjeong are 33.2% for white, 20.8% for blue, 20.8% for black, 18.7% for red and 6.3% for yellow. Thirdly, based on the analysis of the traditional colors the most frequent appearance of 'white' left a room for interpretation like the creation of Seyeonjeong was to enjoy secular living without lingering political feelings so that the high mountains remain clear and clean. Also, the predominant frequency of appearance of blue, similar frequency of appearance of black and red, and the least frequent appearance of yellow is in agreement with or can be at least interpreted related to Yun Seon-do's intention for creating Seyeonjeong not for political rank or power but as a place to enjoy nature, through which he can build on his knowledge, and to lead rest of his life as a noble being through plays, like dancing and writing poems. Fourthly, these interpretations of the analysis of the frequency of appearance of the traditional colors of Seyeongjong shows the reliability, validity, and consistency of the methodology of the analysis of the frequency of appearance of the traditional colors and the interpretation of the meanings in the context that the color white appears most frequently in Soswewon as well and that the background life of the Soswewon's creator Yangsanbo can be interpreted in a similarly way. Above all, this study is significant from the fact that we proposed a theory about the method of analysis and interpretation of the traditional colors in a traditional landscape space. Moreover, there is a great significance of discovering that traditional colors appear in traditional spaces and this can be used as a methodological framework to interpret things like, intention for creation of (buildings/architectures).

• Journal of Korean Home Economics Education Association
• /
• v.30 no.2
• /
• pp.39-56
• /
• 2018

The purpose of this study was to develop Home Economics(HE) teaching and learning process plans applied Problem Based Learning(PBL) focusing on 'food and nutrition' unit for students with intellectual disability and to evaluate the effects of the HE instruction on their food choice·management knowledge and problem-solving skills after implementing the instruction for students with intellectual disability. To develop HE teaching and learning process plans applied PBL focusing on 'food and nutrition' unit for students with intellectual disability, problems that arise in daily life to trigger interest of students were firstly developed. The selected problems and teaching and learning process plans were reviewed for validity by one home economics education professor and three teachers who are experts in special education. This study used the one group pretest and posttest design, sampling 6 students who are in special-education middle school with the intellectual disability. After HE instruction of 6 sessions applied PBL method, this study tested the effects of the instruction. The first three sessions taught how to choose and keep food. The fourth session taught purchasing food ingredients and keeping them for sandwiches. The fifth and sixth sessions let the students make sandwiches and give them to others. The instruments of the study comprised of tools for food choice and management knowledge, tools for problem-solving skills evaluation, self-evaluation sheets, evaluation form of course satisfaction for students, evaluation form of behavior in class for teachers, and daily observation journal and all tools. These instruments were proved to have reliability and validity. The results of this study are as follows. First, all six students who took HE instruction applied PBL method focusing on 'food and nutrition' unit scored 30 points higher out of 100 points after taking the instruction in food choice and management knowledge and scored 5 points higher out of 14 points in problem-solving skills on average. Therefore, it was interpreted that HE instruction applied PBL affected the food choice·management knowledge and the problem solving skills of students with intellectual disability. Secondly, the students with intellectual disability participated actively in HE instruction applied PBL focusing on 'food and nutrition' unit and expressed satisfaction. Three special education experts evaluated HE teaching·learning process plans applied PBL focusing on 'food and nutrition' unit to be well-developed. This study showed that HE instruction applied PBL focusing on 'food and nutrition' unit allowed the students with intellectual disability to acquire comprehensive skills in choosing, keeping, and making safe food and helped them solve problems of their life by themselves. Therefore I suggest that Home Economics should be adopted as a formal subject matter in special school curriculum for students with intellectual disability.