• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.8 no.2
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• pp.53-61
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• 2013

This study investigated the tax compliance applying framing effect, with the influence of detection rates, client advocacy, risk seeking tendency on the amount of income declared. Questionaires were filled in by CFA in Busan. Questionaires involve three cases (newly founded company, loss-expected company, gain-expected company). Respondents declared least in newly founded company, next loss-expected company, to gain-expected company. Respondents declared more as detection rates rose. As client advocacy increases, newly founded company and loss-expected company declare less, while gain-expected company declare more. As risk seeking tendency increases, newly founded company and loss-expected company declare less, but gain-expected company. Finally the interaction effect between client advocacy and risk seeking tendency is supported.

• Journal of Digital Convergence
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• v.19 no.5
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• pp.153-161
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• 2021

This study examined whether the probability of a tax investigation by the general construction industry could reduce the entertainment expenses in order to confirm whether a tax investigation can reduce excessive discretionary expenses of firms. Among the general construction industry listed on the KOSPI and KOSDAQ from 2011 to 2018, 274 firms with sales exceeding 10 billion won in the previous year were targeted at the tax audit selection rate and the tax audit detection rate, which is a proxy for the possibility of a tax investigation. The effect of the ratio of entertainment expenses to sales and the increase rate of entertainment expenses was verified. As a result of the analysis, both the selection rate and the detection rate of the tax investigation have a significant negative effect on the proxy variable of the discretionary expenses measured as the proportion of entertainment expenses and the increase rate of entertainment expenses. The results of this study showed that the tax investigation is a means to curb the excessive expenditure of the firm's discretionary expenses, thus suggesting the direction for the taxation policy and the effectiveness of the tax investigation.

• The Science & Technology
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• no.3 s.406
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• pp.6-7
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• 2003

껐다켰다 ··· 유전자 조작 기술 개발/ 음주로 인한 간질환 급증/ '산소화효소' 작용기전 세계 최초 규명/ 스팸메일 적발 시스템 가동된다/ 과학문화재단, '빅 프로젝트' 추진/ 범인 잡는 '뇌지문 탐지기'/ 우리나라 인터넷 이용률 세계 3위/ 한양대 이공계, 철학 모르면 졸업 못해

• Food Science and Preservation
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• v.30 no.3
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• pp.459-471
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• 2023

The Bayesian network (BN) model was applied to analyze the characteristic variables that affect compliance with safety inspections of farmed eel during the production stage, using the data from 30,063 cases of eel aquafarm safety inspection in the Integrated Food Safety Information Network (IFSIN) from 2012 to 2021. The dataset for establishing the BN model included 77 non-conforming cases. Relevant HACCP data, geographic information about the aquafarms, and environmental data were collected and mapped to the IFSIN data to derive explanatory variables for nonconformity. Aquafarm HACCP certification, detection history of harmful substances during the last 5 y, history of nonconformity during the last 5 y, and the suitability of the aquatic environment as determined by the levels of total coliform bacteria and total organic carbon were selected as the explanatory variables. The highest achievable eel aquafarm noncompliance rate by manipulating the derived explanatory variables was 24.5%, which was 94 times higher than the overall farmed eel noncompliance rate reported in IFSIN between 2017 and 2021. The established BN model was validated using the IFSIN eel aquafarm inspection results conducted between January and August 2022. The noncompliance rate in the validation set was 0.22% (15 nonconformances out of 6,785 cases). The precision of BN model prediction was 0.1579, which was 71.4 times higher than the non-compliance rate of the validation set.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.6
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• pp.1353-1360
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• 2009

This study examines the effects of internal control system and Analysis of characteristics and Earning management in Vulnerable Cooperation. During research period 2005${\sim}$2007, Purpose of this study is to examines whether financial characteristics has exist or not. Second, Earning management also. As a result of analysis are as follows, First T-test and logistic regression has found explanatory with stastical significance about CURRENT, RNPS, and DEPT. Second, DA of Vulnerable Cooperation is significantly higher than Normal cooperation.