• The Journal of Industrial Distribution & Business
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• v.13 no.11
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• pp.47-64
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• 2022

Purpose: This study's goal is to investigate how perceived risk of Japanese electronic product affect the negative emotion and the avoidance intentions. In addition, this is difference in the effect of perceived risk on negative emotions and avoidance intentions according to the presence or absence of substitutes. Research design, data and methodology: Perceived risks of Japan products are decided by four dimensions, they are economic risk, social risk, psychological risk and physical risk. The reach model is made by the theory of risk-avoid. We requested this survey to 5808 customers by panel and web site, received 559 replied. We used 528 questionnaires excluding unreliable data. For the analysis, smart PLS is used. Results: Psychological risk has influence on negative emotion and avoidance intension. Social risk and physical risk affected negative emotion, but did not directly affect avoidance intention. Economic risk affects avoidance intension, but it has no effect of negative emotion. The existence of Japanese products' substitute only effects the relationship of economic risk and avoidance intention. Conclusions: Korean consumers behavior their buying and using of Japan product as financial benefit and satisfaction, not only risk. It is suggested that Korean company should make and develop unique product with good price.

• Transactions of the Korean Society for Noise and Vibration Engineering
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• v.23 no.5
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• pp.385-393
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• 2013

In this paper, the mechanism identification and the avoidance measures on the phenomena of transient acoustic vibration amplified at the water-supply piping system to regulate the steam temperature of the boiler reheater in 500MW class supercritical power plant are presented. The pressure pulsation waves induced by the impeller passing of two feed-water pumps with five blades are coincident with the local acoustic modes of boiler reheater water-supply piping system. There are the phenomena amplified at the peaks of 5X, 10X, 15X and 20X in spectrums of piping vibration, sound pressure, and the feed-water's pressure pulsation waves. The shut-off device is installed in the piping system for the interception of pressure pulsation waves transmitted from two feed-water pumps and the modified design change of the piping layout is applied for the acoustic resonance avoidance. The acoustic natural frequencies are separated from the harmonics of pressure pulsation waves induced by the pump impellers passing through the design change of the span length. The acoustic vibration is gone by resonance avoidance measures. As a result, more than 20 dBA reduction is achieved from 100 dBA to 80 dBA.

• Journal of Korea Trade
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• v.25 no.5
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• pp.74-92
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• 2021

Purpose - Utilizing a large sample of Korean firms, this study examines international diversification impacts on corporate tax avoidance and whether firms affiliated with large business groups (known in Korean as "chaebol") reinforce the relationship between international diversification and tax avoidance. Design/methodology - This paper hypothesizes that 1) international diversification is likely to increase tax avoidance, 2) the positive effect of international diversification on tax avoidance is likely to be more pronounced for chaebol firms. We examine the hypotheses by using Korean firms listed in the Korean stock market between 2011 and 2016. We employ the number of foreign subsidiaries and the entropy index as proxies for international diversification and CASH ETR and GAAP ETR as proxies for tax avoidance. Findings - Our findings are summarized as follows. First, we have found that as firms are more internationally diversified, tax avoidance increases. It means that international diversification can be employed as a method of reducing the tax burden. Second, firms affiliated with chaebol are strengthened by the positive relation between international diversification and tax avoidance. It is interpreted that chaebol firms have more effective opportunities to reduce taxes than other firms. When entering foreign markets, they can share experience and resources to decrease taxation within the large business group. Originality/value - This study provides empirical evidence regarding the tax effect of international diversification. Unlike prior studies, international diversification is positively related to tax avoidance in Korea. In addition, we present additional evidence on the chaebol effects of international diversification on tax avoidance, in which they have an advantage to reduce taxes using transfer pricing through related party transactions, income shifting to low tax rate countries, and establishing subsidiaries in tax havens.

• Journal of the Korean Society of Clothing and Textiles
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• v.41 no.2
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• pp.266-280
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• 2017

This study predicted consumer approach/avoidance behavior through consumer emotional experiences and examined the moderating effect of perceived surprises in the context of digital signage in store environments. A self-administered questionnaire consisted of consumer emotional experience (e.g., pleasure, arousal, and dominance), approach-avoidance behavior and perceived surprise by digital signage. A total of 278 usable responses were obtained from consumers who experienced digital signage at fashion retail stores. The findings support the Mehrabian-Russell model in the context of digital signage. Approach behavior was predicted by pleasure and arousal emotional experience, while avoidance behavior was predicted by dominance. The moderating effect of perceived surprise was also indicated in the effect of emotional experience on approach or avoidance behavior. In the high level of perceived surprise, pleasure and arousal had significant effects on approach behavior, whereas dominance had significant effect on avoidance behavior. This study discussed theoretical and managerial implications for creating emotional experiences and developing strategic store management by utilizing new digital technology within the fashion retail environments.

• International Journal of Aeronautical and Space Sciences
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• v.12 no.3
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• pp.274-282
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• 2011

This paper is focused on dynamic modeling and control system design as well as vision based collision avoidance for multi-rotor unmanned aerial vehicles (UAVs). Multi-rotor UAVs are defined as rotary-winged UAVs with multiple rotors. These multi-rotor UAVs can be utilized in various military situations such as surveillance and reconnaissance. They can also be used for obtaining visual information from steep terrains or disaster sites. In this paper, a quad-rotor model is introduced as well as its control system, which is designed based on a proportional-integral-derivative controller and vision-based collision avoidance control system. Additionally, in order for a UAV to navigate safely in areas such as buildings and offices with a number of obstacles, there must be a collision avoidance algorithm installed in the UAV's hardware, which should include the detection of obstacles, avoidance maneuvering, etc. In this paper, the optical flow method, one of the vision-based collision avoidance techniques, is introduced, and multi-rotor UAV's collision avoidance simulations are described in various virtual environments in order to demonstrate its avoidance performance.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2011.11a
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• pp.34-36
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• 2011

In recent years, shipping at the sea has been rapidly grown in marine nations and vessel's collisions are increasing as well. The collision avoidance is one of issues maritime safety. To reduce vessels' collisions, the fuzzy inference system is one of popular algorithms for collision avoidance. In this paper we aim to implement Matlab. Fuzzy logic toolbox software for collision avoidance algorithm. For this we used an original Matlab fuzzy logic toolbox and customized the toolbox for the collision avoidance algorithm.

• Asia-Pacific Journal of Business
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• v.14 no.4
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• pp.233-254
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• 2023

Purpose - This study aims to verify whether the effect of tax avoidance on corporate value is non-linear in the Korean financial markets. Design/methodology/approach - This study believes that the cause of the inconsistent empirical analysis results of previous studies that verified the relationship between tax avoidance and firm value may be an error in assuming linearity, and verifies whether a nonlinear relationship exists. The sample company in this study is a December settlement corporation listed on the Korean stock market, and the analysis period is from 2000 to 2021. In the empirical analysis model, Tobin's Q is used as a proxy for corporate value, tax avoidance is used as the main independent variable, and a regression model is designed with corporate size, growth rate, and debt ratio set as control variables. Findings - As a result of the empirical analysis, it can be confirmed that there is an inverted U-shaped nonlinear relationship between tax avoidance and corporate value. In the additional analysis using Ohlson (1995) firm valuation model for the robustness of the results of the empirical analysis, the same nonlinear value relationship between tax avoidance can be confirmed. Research implications or Originality - This study is considered to be meaningful in that it verifies the non-linear relationship of tax avoidance, which has not been attempted in previous studies. The meaning of the inverted U-shaped nonlinear relationship presented in this study is that corporate tax avoidance acts as a factor that increases corporate value up to a certain level, but rather becomes a factor that decreases corporate value when it exceeds a critical point. These results are expected to provide new perspectives and perspectives on tax avoidance to companies belonging to the Korean capital market.

• Proceedings of the KSME Conference
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• 2005.11a
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• pp.186.2-186.2
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• 2005

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2010.05a
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• pp.801-802
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• 2010

• Journal of the Society of Naval Architects of Korea
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• v.38 no.4
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• pp.23-29
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• 2001

An Obstacle Avoidance System(OAS) of Underwater Vehicle(UV) in diving and steering plane is investigated. The concept of Imaginary Reference Line(IRL), which acts as the seabed in the diving plane, is introduced to apply the diving plane avoidance algorithm to the steering plane algorithm. Furthermore, the distance to the obstacle and the slope information of the obstacle are used for more efficient and safer avoidance. As for the control algorithm, the sliding mode controller is adopted to consider the nonlinearity of the equations of motion and to get the robustness of the designed system. To verify the obstacle avoidance ability of the designed system, numerical simulations are carried out on the cases of some presumed three-dimensional obstacles. The effects of the sonar and the clearance factor used in avoidance algorithm are also investigated. Through these, it is found that the designed avoidance system can successfully cope with various obstacles and the detection range of sonar is proven to bea significant parameter to the performance of the avoidance.