• Title/Summary/Keyword: 프로스펙트이론

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Tax compliance of newly founded company with framing effect - detection rate, framing effect, client advocacy, risk seeking tendency - (프레이밍효과를 적용한 창업기업의 납세순응 - 적발률, 납세자 옹호성향, 위험선호성향을 중심으로)

  • Kim, Moon Shik
    • 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.

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Hybrid Scheme of Data Cache Design for Reducing Energy Consumption in High Performance Embedded Processor (고성능 내장형 프로세서의 에너지 소비 감소를 위한 데이타 캐쉬 통합 설계 방법)

  • Shim, Sung-Hoon;Kim, Cheol-Hong;Jhang, Seong-Tae;Jhon, Chu-Shik
    • Journal of KIISE:Computer Systems and Theory
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    • v.33 no.3
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    • pp.166-177
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    • 2006
  • The cache size tends to grow in the embedded processor as technology scales to smaller transistors and lower supply voltages. However, larger cache size demands more energy. Accordingly, the ratio of the cache energy consumption to the total processor energy is growing. Many cache energy schemes have been proposed for reducing the cache energy consumption. However, these previous schemes are concerned with one side for reducing the cache energy consumption, dynamic cache energy only, or static cache energy only. In this paper, we propose a hybrid scheme for reducing dynamic and static cache energy, simultaneously. for this hybrid scheme, we adopt two existing techniques to reduce static cache energy consumption, drowsy cache technique, and to reduce dynamic cache energy consumption, way-prediction technique. Additionally, we propose a early wake-up technique based on program counter to reduce penalty caused by applying drowsy cache technique. We focus on level 1 data cache. The hybrid scheme can reduce static and dynamic cache energy consumption simultaneously, furthermore our early wake-up scheme can reduce extra program execution cycles caused by applying the hybrid scheme.