• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Journal of Distribution Science
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• v.14 no.2
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• pp.73-82
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• 2016

Purpose - Counterproductive work behavior(CWB) was typically categorized according to the behavior whether it targets other people(i.e., interpersonal CWB: I-CWB). Employing organizations(i.e., organizational CWB: O-CWB) has emerged as major concerns among researchers, managers, and the general public. An abundance of researches has informed us about the understanding for the antecedents of CWB, whereas little is known about the antecedents of CWB directed distribution service in employee's emotional labor. Therefore, the purpose of this research is to propose a research model in which surface acting enhances emotional exhaustion as an emotional labor strategy, which eventually increases counterproductive work behavior(including I-CWM and O-CWB). Research design, data, and methodology - This empirical research data were gathered from the samples of full time frontline hotel employees(including front office, call center, food/beverage, concierge, and room service) in South Korea. Six hotels were selected ranged from four to five stars, including privately owned and joint-venture properties. A convenience sampling method was used to select hotels. Full time frontline hotel employees from the six hotels were surveyed using a self-administered instrument for data collection. With the strong support of hotel managers, a total of 300 questionnaires were distributed, and 252 responses were collected indicating a response rate of 84.0%. In the process of working with the 252 samples, structural equation modeling is employed to test research hypotheses(H1: The relationship between surface acting and Interpersonal counterproductive work behavior(I-CWB) is mediated by emotional exhaustion, H2: The relationship between surface acting and organizational counterproductive work behavior(O-CWB) is mediated by emotional exhaustion). SPSS 18.0 and M-Plus 7.31 software were used for the data analysis. Descriptive statistics were used to assess the distribution of the employee profiles and correlations between factors. M-Plus 7.31 software was used to test the model fit, validity, and reliability of the factors, significance of the relationship between factors, and the effects of factors in the model. Results - To test our mediation hypotheses, we used an analytical strategy suggested by Preacher & Hayes (2008) and Shrout & Bolger (2002). This mediation approach directly tests the indirect effect between the predictor and the criterion variables through the mediator via a bootstrapping procedure. Thus, it addresses some weaknesses associated with the Sobel test. We found that surface acting was positively related to emotional exhaustion. Furthermore, emotional exhaustion was a significant predictor from the two kinds of counterproductive work behavior. In addition, surface acting was not significantly associated with the two kinds of counterproductive work behavior. These results indicated that the surface acting by frontline hotel employees was associated with higher emotional exhaustion, which is related with higher interpersonal counterproductive work behavior(I-CWB) and organizational counterproductive work behavior(O-CWB). In sum, we confirmed that the positive relationship between surface acting and the two kinds of counterproductive work behavior was fully mediated by emotional exhaustion. Conclusions - The current research broadens the conceptual work and empirical studies in counterproductive work behavior literature by representing a fundamental mechanism that how surface acting affects counterproductive work behavior.

• Journal of Astronomy and Space Sciences
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• v.21 no.4
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• pp.351-360
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• 2004

An orbit propagation software for the Mars orbiting spacecraft has been developed and verified in preparations for the future Korean Mars missions. Dynamic model for Mars orbiting spacecraft has been studied, and Mars centered coordinate systems are utilized to express spacecraft state vectors. Coordinate corrections to the Mars centered coordinate system have been made to adjust the effects caused by Mars precession and nutation. After spacecraft enters Sphere of Influence (SOI) of the Mars, the spacecraft experiences various perturbation effects as it approaches to Mars. Every possible perturbation effect is considered during integrations of spacecraft state vectors. The Mars50c gravity field model and the Mars-GRAM 2001 model are used to compute perturbation effects due to Mars gravity field and Mars atmospheric drag, respectively. To compute exact locations of other planets, JPL's DE405 ephemerides are used. Phobos and Deimos's ephemeris are computed using analytical method because their informations are not released with DE405. Mars Global Surveyor's mapping orbital data are used to verify the developed propagator performances. After one Martian day propagation (12 orbital periods), the results show about maximum ${\pm}5$ meter errors, in every position state components(radial, cross-track and along-track), when compared to these from the Astrogator propagation in the Satellite Tool Kit. This result shows high reliability of the developed software which can be used to design near Mars missions for Korea, in future.

• Journal of the Korean Institute of Landscape Architecture
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• v.46 no.2
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• pp.27-36
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• 2018

This study suggests the necessity of behavior analysis as changes to a park environment to reflect user desires can be implemented only by grasping the needs of park users. Online data (blog) were defined as the basic data of the study. After collecting data by 5 - year units, data mining was used to derive the characteristics of the time series behavior while the significance of the online data was verified through social network analysis. The results of the text mining analysis are as follows. First, primary results included 'walking', 'photography', 'riding bicycles'(inline, kickboard, etc.), and 'eating'. Second, in the early days of the collected data, active physical activity such as exercise was the main factor, but recent passive behavior such as eating, using a mobile phone, games, food and drinking coffee also appeared as a new behavior characteristic in parks. Third, the factors affecting the behavior of park users are the changes of various conditions of society such as internet development and a culture of expressing unique personalities and styles. Fourth, the special behaviors appearing at Olympic Park were derived from educational activities such as cultural activities including watching performances and history lessons. In conclusion, it has been shown that people's lifestyle changes and the behavior of a park are influenced by the changes of the various times rather than the original purpose that was intended during park planning and design. Therefore, it is necessary to create an environment tailored to users by considering the main behaviors and influencing factors of Olympic Park. Text mining used as an analytical method has the merit that past data can be collected. Therefore, it is possible to form analysis from a long-term viewpoint of behavior analysis as well as to measure new behavior and value with derived keywords. In addition, the validity of online data was verified through social network analysis to increase the legitimacy of research results. Research on more comprehensive behavior analysis should be carried out by diversifying the types of data collected later, and various methods for verifying the accuracy and reliability of large-volume data will be needed.

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

• Journal of Intelligence and Information Systems
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• v.16 no.3
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• pp.163-179
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• 2010

Recentlythe concept of fast fashion is drawing attention as customer needs are diversified and supply lead time is getting shorter in fashion industry. It is emphasized as one of the critical success factors in the fashion industry how quickly and efficiently to satisfy the customer needs as the competition has intensified. Because the fast fashion is inherently susceptible to trend, it is very important for fashion retailers to make quick decisions regarding items to launch, quantity based on demand prediction, and the time to respond. Also the planning decisions must be executed through the business processes of procurement, production, and logistics in real time. In order to adapt to this trend, the fashion industry urgently needs supports from intelligent quick response(QR) system. However, the traditional functions of QR systems have not been able to completely satisfy such demands of the fast fashion industry. This paper proposes an intelligent quick response system for the fast fashion(IQRS-FF). Presented are models for QR process, QR principles and execution, and QR quantity and timing computation. IQRS-FF models support the decision makers by providing useful information with automated and rule-based algorithms. If the predefined conditions of a rule are satisfied, the actions defined in the rule are automatically taken or informed to the decision makers. In IQRS-FF, QRdecisions are made in two stages: pre-season and in-season. In pre-season, firstly master demand prediction is performed based on the macro level analysis such as local and global economy, fashion trends and competitors. The prediction proceeds to the master production and procurement planning. Checking availability and delivery of materials for production, decision makers must make reservations or request procurements. For the outsourcing materials, they must check the availability and capacity of partners. By the master plans, the performance of the QR during the in-season is greatly enhanced and the decision to select the QR items is made fully considering the availability of materials in warehouse as well as partners' capacity. During in-season, the decision makers must find the right time to QR as the actual sales occur in stores. Then they are to decide items to QRbased not only on the qualitative criteria such as opinions from sales persons but also on the quantitative criteria such as sales volume, the recent sales trend, inventory level, the remaining period, the forecast for the remaining period, and competitors' performance. To calculate QR quantity in IQRS-FF, two calculation methods are designed: QR Index based calculation and attribute similarity based calculation using demographic cluster. In the early period of a new season, the attribute similarity based QR amount calculation is better used because there are not enough historical sales data. By analyzing sales trends of the categories or items that have similar attributes, QR quantity can be computed. On the other hand, in case of having enough information to analyze the sales trends or forecasting, the QR Index based calculation method can be used. Having defined the models for decision making for QR, we design KPIs(Key Performance Indicators) to test the reliability of the models in critical decision makings: the difference of sales volumebetween QR items and non-QR items; the accuracy rate of QR the lead-time spent on QR decision-making. To verify the effectiveness and practicality of the proposed models, a case study has been performed for a representative fashion company which recently developed and launched the IQRS-FF. The case study shows that the average sales rateof QR items increased by 15%, the differences in sales rate between QR items and non-QR items increased by 10%, the QR accuracy was 70%, the lead time for QR dramatically decreased from 120 hours to 8 hours.

• Journal of the Korea Society of Computer and Information
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• v.25 no.6
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• pp.239-250
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• 2020

The purpose of this paper is to explore the influence of the "contextualization" effect of web celebrity live broadcast on the e-commerce platform on consumers' perception of product value, risk and purchase intention. Live in this paper, using Taobao shopping consumers as the research object, the survey method, questionnaire survey is adopted, the form through the questionnaire and distributed network, a live in order to further validation of web celebrity effect of contextualized actual influence on consumer purchase intention, questionnaire design the Likert scale, seven and recycling questionnaire analysis using the statistical software SPSS 23.0 and AMOS 22.0 after processing the data. After determining the reliability and validity of the questionnaire, the exploratory factor analysis was used to verify the hypothesis and calculate the actual adjustment degree of the "contextualization" effect of web celebrity live broadcasting on consumers' purchase intention. The research results of this paper are summarized as follows :(1) consumers' perceived value of products can significantly positively affect their purchase intention, while perceived risk has a significantly negative impact on their purchase intention; (2) consumers' trust and purchase intention to products are regulated by the "contextualization" of web celebrity live broadcast. Specifically, for web celebrity live broadcasting with good "contextualization" effect, the perceived value of consumer products has a positive impact on product trust, which is higher than that of web celebrity live broadcasting with poor "contextualization" effect. In terms of resolving consumers' perceived risks to products, web celebrity live broadcast with good "contextualization" effect is also significantly better than web celebrity live broadcast with poor "contextualization" effect. Based on empirical analysis, this paper concludes that web celebrity live broadcasting will become a new breakthrough for the sustainable growth of the e-commerce industry, and puts forward Suggestions on the e-commerce marketing mode and the transformation of web celebrity live broadcasting industry.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.107-124
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• 2023

As getting in 4th Industrial Revolution Times, Continuing Education Enrolled Students(CEES) trying to find loophole for jepordized current life and need job transfer have surged their interest significantly on starting new business to bring up their post career after retirement through self-improvement. Government and university have actively initiated diverse policies of promoting startup for CEES in kicking off entrepreneurship courses and programs. However, relevant main policy, 'The 2nd University Startup Education Five-Year Plan (draft)' have too chiefly focused on theoretical start-up education rather than practical courses, causing the problem of inappropriate support for implementing real startup and business (Ministry of Education, 2018). This study is brought to empirically investigate the effect of self-efficacy as perspective of the impact of entrepreneurship education on entrepreneurial intention and behavior to come up with problem of poor entrepreneurial environment and entrepreneurship education to CEES. As to empirical research, this paper deliver on-line survey to CEES from September to October 2022, collect 207 effective feedbacks, In order to verify the reliability of the scale, the Cronbach's Alpha Coefficient (Cronbach's α) was calculated, analyzed, and measured. For hypothesis test, this paper utilize the multiple regression analysis statistical analysis method and use the SPSS 22.0 statistical processing program. Empirical results show, first, it was found that self-efficacy had a significant effect on start-up education. Second, start-up education had a significant effect on the intention to start a business of adult learners. Third, start-up education had a significant effect on the start-up behavior of adult learners. Fourth, self-efficacy had a significant effect on the intention of adult learners to start a business. Fifth, self-efficacy had a significant effect on the start-up behavior of adult learners. Sixth, self-efficacy had a mediating effect in the relationship between entrepreneurship education and adult learners' intention to start a business. Seventh, self-efficacy had a complete mediating effect in the relationship between start-up education and adult learners' start-up behavior. This paper is brought three significant implications. First, main consideration developing entrepreneurship education tools for CEES need to falls on defining potential needs of CEES as segmenting as to coming up with diversity of CEES's characteristics such as gender, age, experience, education, and occupation. Second, as to design specific entrepreneurship education program, both practical training program of utilizing CEES's career field experience benchmarking best practice startup and venture cases from domestic and global, and professional startup program of CEES initiating directly startup from ideation to develop business plan with pitching and discussing. Third, entrepreneurship education for CEES should be designed to incubate self-efficacy to enhance entrepreneurial intention of implementing entrepreneurial behavior as a real, eventually leading solid support system of self-improvement for CEES' Retirement life planning.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.32 no.4
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• pp.14-23
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• 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
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• v.30 no.2
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• pp.39-56
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• 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.