• 유통과학연구
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• 제21권6호
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• pp.83-89
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• 2023

Purpose: This paper considers the issue of corporate tax avoidance (CTA) in the distribution of the tax burden across companies in Vietnam because the high level of CTA leads to unfairness in taxation. In particular, we aim for discussing the way to measure the extent of CTA and explore the determinants of CTA that reflect the features of high-tax risk-taking companies. Research design, data and methodology: The study investigates factors influencing the CTA behavior of legal entities listed on the Vietnam stock market between 2012 and 2018 to fill the empirical research vacuum in the country. we employ the dynamic GMM estimate method. Interestingly, CTA is considered through three approaches, including two effective-tax-rate-based methods and especially accrual earnings Results: The results highlight tax - accounting book disparities have significant effects on CTA. In addition, firm size, net asset value, debt leverage, and tax-accounting books are related to CTA. Conclusions: Tax avoidance is shown to have a positive correlation with financial distress in this case. The higher a company's capital adequacy ratio, the fewer tax avoidance opportunities it has. The paper draws some recommendations to deal with tax avoidance that improves the fairness in the distribution of the tax burden among corporations.

• 한국실내디자인학회논문집
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• 제20권6호
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• pp.71-78
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• 2011

Although the recognition and emotion about space is subjective and individual, if standard is proposed through common factor, objective, quantified space image evaluation will be available. In addition, space image evaluation standard caused by recognitive-emotional factor can meet requests of space users and increase psychological satisfactions. The purpose of this study is to grasp the space image caused by recognitive-emotional factor in space with PAD model and analyze the evaluation of space image giving visual, recognitive and emotional effects. The analysis result revealed that 'joyfulness' and access-avoidance had a very similar distribution. The result means that space is evaluated with the degree of 'joyfulness' for space and it is led by approach-avoidance behavior. The recognition factor that forms and evaluates space image and decides approach-avoidance is expressed as adjective images such as 'fresh, joyful, light and static and its emotional factors are adjective images such as 'calm, allowable, joyful and quiet'.

• 대한원격탐사학회:학술대회논문집
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• 대한원격탐사학회 2005년도 Proceedings of ISRS 2005
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• pp.749-752
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• 2005

In this paper, we introduce an Intersection Collision Avoidance (ICA) system as a convergence example of Telematics and USN technology and show several requirements for the ICA system. Also, we propose a system design that satisfies the requirements of reliable vehicular data acquisition, real-time data transmission, and effective intersection collision prediction. The ICA system consists of vehicles, sensor nodes and a base station that can provide drivers with a reliable ICA service. Then, we propose several technological solutions needed when implementing the ICA system. Those are about sensor nodes deployment, vehicular information transmission, vehicular location data acquisition, and intersection collision prediction methods. We expect this system will be a good case study applied to real Telematics application based on USN technology.

• 대한기계학회:학술대회논문집
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• 대한기계학회 2007년도 춘계학술대회A
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• pp.849-854
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• 2007

This paper describes design and tuning of a full-range Adaptive Cruise Control (ACC) with collision avoidance. The control scheme is designed to control the vehicle so that it would feel natural to the human driver and passengers during normal safe driving situations and to avoid rear-end collision in vehicle following situations. In this study, driving situations are determined using a non-dimensional warning index and time-to-collision (TTC). A confusion matrix method based on natural driving data sets was used to tune control parameters in the proposed ACC System. An ECU-Brake Hardware-in-the-loop Simulation (HiLS) was developed and used for an evaluation of ACC System. The ECU-Brake HiLS results for alternative driving situation are compared to manual driving data measured on actual traffic way. The ACC/CA control logic implemented in an ECU was tested using the ECU-Brake HiLS in a real vehicle environment.

• International Journal of Naval Architecture and Ocean Engineering
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• 제9권5호
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• pp.492-498
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• 2017

Subsea pipeline route design is a crucial task for the offshore oil and gas industry, and the route selected can significantly affect the success or failure of an offshore project. Thus, it is essential to design pipeline routes to be eco-friendly, economical and safe. Obstacle avoidance is one of the main problems that affect pipeline route selection. In this study, we propose a technique for designing an automatic obstacle avoidance. The Laplacian smoothing algorithm was used to make automatically generated pipeline routes fairer. The algorithms were fast and the method was shown to be effective and easy to use in a simple set of case studies.

• Journal of Astronomy and Space Sciences
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• 제21권3호
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• pp.209-220
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• 2004

Some methods have been presented to get optimal formation trajectories in the step of configuration or reconfiguration, which subject to constraints of collision avoidance and final configuration. In this study, a method for optimal formation trajectory-planning is introduced in view of fuel/time minimization using parameter optimization technique which has not been applied to optimal trajectory-planning for satellite formation flying. New constraints of nonlinear equality are derived for final configuration and constraints of nonlinear inequality are used for collision avoidance. The final configuration constraints are that three or more satellites should be placed in an equilateral polygon of the circular horizontal plane orbit. Several examples are given to get optimal trajectories based on the parameter optimization problem which subjects to constraints of collision avoidance and final configuration. They show that the introduced method for trajectory-planning is well suited to trajectory design problems of formation flying missions.

• 항공우주시스템공학회지
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• 제15권1호
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• pp.102-110
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• 2021

최근 멀티콥터는 비행 안정성 향상을 위해 다양한 충돌회피 센서를 탑재하고 있다. LiDAR를 이용해 3차원 위치를 인식하거나 다수 카메라와 실시간 SLAM 기술을 이용해 장애물과의 상대 위치를 계산하기도 한다. 또한 소형 프로세스와 카메라로 구성된 3D 깊이 센서를 사용하기도 한다. 본 연구에서는 충돌회피 소프트웨어 기술 개발을 위한 플랫폼으로써 상용 부품을 활용해 실내 비행이 가능한 소형 충돌회피 멀티콥터 시스템을 개발하였다. 멀티콥터 시스템은 LiDAR, RealSense, GPU 보드를 탑재하였고, 비행시험을 통해 YOLO 알고리즘 기반의 사물 인식 및 충돌회피 기능을 검증하였다. 이 논문에서는 시스템 설계/제작 및 탑재 장비 선정과정, 비행시험 결과에 관해 기술하였다.

• 한국디자인학회:학술대회논문집
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• 한국디자인학회 2002년도 봄 학술발표회 논문집
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• pp.42-43
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• 2002

• 대한조선학회논문집
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• 제58권2호
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• pp.121-128
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• 2021

According to the increasing interest and demand for the Autonomous Surface Vessels (ASV), the autonomous navigation system is being developed such as obstacle detection, avoidance, and path planning. In general, autonomous navigation algorithm controls the ship by detecting the obstacles with various sensors and planning path for collision avoidance. This study aims to construct and prove autonomous algorithm with integrated various sensor using the Robot Operating System (ROS). In this study, the safety zone technique was used to avoid obstacles. The safety zone was selected by an algorithm to determine an obstacle-free area using 2D LiDAR. Then, drift angle of the ship was controlled by the propulsion difference of the port and starboard side that based on PID control. The algorithm performance was verified by participating in the 2020 Korea Autonomous BOAT (KABOAT).

• 유통과학연구
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• 제21권6호
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• pp.51-68
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• 2023

Purpose: This study aims to explore the impact of green products' claim skepticism on green purchase intention and further investigates the moderating role of environmental concern in the relationship. This study, by drawing the persuasion knowledge model expected that ambiguity avoidance penalizes less familiar brands than familiar brands. Further, the present study building on Hofstede's cultural dimension, specifically, uncertainty avoidance, undertook a scenario to understand any difference that exist between uncertainty avoidance cultural groups. This study also investigates gender differences in green claim skepticism and proclivity to purchase green products. Research design, data, and methodology: For analyzing the relationship relevant hypotheses were designed, and R-programming software was used. To test the hypotheses two independent sample t-test and regression analysis were carried out. Results: The results suggest that consumers' skepticism toward green claims influenced the intention to purchase eco-friendly products. The study finding also confirms the effect is moderated by environmental concern. Also, the findings of two scenarios reveal that consumers in high uncertainty avoidance culture exhibited a greater level of skepticism for green print advertising and green packaging claims when the brand in the advertising and packaging was unfamiliar than when it was familiar. Conclusions: To alter the negative effect of skepticism the consumer should believe the environmental claims are valid so that they can contribute to solving sustainability issues.