• 중소기업융합학회논문지
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• 제3권2호
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• pp.1-8
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• 2013

조세회피행위로 인한 조세의 현금유출의 감소액이 중소기업들의 장단기 안정성에 미치는 영향을 검증하기 위하여 본 연구는 기업들의 장단기적 안정성을 종속변수로 하고 기업들의 조세회피추정액을 실험변수로 하여 분석하였다. 여기서 기업의 단기 안정성은 당좌비율과 유동비율을 사용하였으며, 중장기적 안정성은 자기자본비율을 사용하였고 조세회피추정액은 Desai와 Dhamapala(2006)이 제안한 모형에 의한 추정치를 사용하였다. 즉, 재무보고이익과 세무보고이익의 차이 중 총발생액에 의해 설명되지 않는 부분을 조세회피추정액으로 측정하여 분석에 사용하였다. 또한, 본 연구에서 사용한 표본자료는 코스닥시장에 등록된 비금융회사 중 중소IT기업을 대상으로 하여 2001년부터 2009까지의 재무자료를 사용하였다. 분석결과는 다음과 같다. 첫째, 조세로 인한 현금유출액의 감소액과 기업들의 단기적 안정성 즉, 단기 부채상환능력을 나타내는 유동비율과 당좌비율 간에 통계적 유의성이 나타나지 않았다. 둘째, 조세로 인한 현금유출의 감소액과 기업들의 중장기적 안정성을 나타내는 자기자본비율과는 통계적으로 음(-)의 관련성이 있는 것으로 나타났다. 이 결과는 조세회피액이 클수록 기업들의 중장기적 안정성을 저하시키는 것으로 해석되어질 수 있다. 그러나 조세회피행위가 기업들의 중장기적 안정성을 저하시킨다는 연구결과는 중소IT기업들에게 매우 시사하는 바가 크지만 본 연구결과들을 일반화하기 위해서는 향후 비금융상장법인과 비금융코스닥등록법인 등으로의 확대가 필요하다.

• International Journal of Naval Architecture and Ocean Engineering
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• 제5권2호
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• pp.188-198
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• 2013

In constructing a collision avoidance system, it is important to determine the time for starting collision avoidance maneuver. Many researchers have attempted to formulate various indices by applying a range of techniques. Among these indices, collision risk obtained by combining Distance to the Closest Point of Approach (DCPA) and Time to the Closest Point of Approach (TCPA) information with fuzzy theory is mostly used. However, the collision risk has a limit, in that membership functions of DCPA and TCPA are empirically determined. In addition, the collision risk is not able to consider several critical collision conditions where the target ship fails to take appropriate actions. It is therefore necessary to design a new concept based on logical approaches. In this paper, a collision ratio is proposed, which is the expected ratio of unavoidable paths to total paths under suitably characterized operation conditions. Total paths are determined by considering categories such as action space and methodology of avoidance. The International Regulations for Preventing Collisions at Sea (1972) and collision avoidance rules (2001) are considered to solve the slower ship's dilemma. Different methods which are based on a constant speed model and simulated speed model are used to calculate the relative positions between own ship and target ship. In the simulated speed model, fuzzy control is applied to determination of command rudder angle. At various encounter situations, the time histories of the collision ratio based on the simulated speed model are compared with those based on the constant speed model.

• Journal of Ginseng Research
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• 제20권1호
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• pp.7-14
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• 1996

This study was performed to examine the effect of red ginseng total saponin and extract on memory in mice using one trial step-down type passive avoidance method. Red ginseng total saponins (No. 1: PD/PT ratio=1.24, No. 2: PD/PT ratio=1.47) were prepared with the different mixing ratio by using the parts of red ginseng. In single administration of total saponin No. 1 (100 mg/ kg, bw) or No. 2 (50 mg/kg, bw) increased the latency time as compared with control group but was not statistically significant. Treatment of total saponin No. 1 (50 mg/kg, bw) for 10 days produced an increase of latency time but was not statistically significant. In scopolamine-induced memory deficient mice total saponin No. 1 (50 mg/kg, bw) and No. 2 (100 mg/kg, bw) significantly improved the latency time. These results show that red ginseng total saponin may improve the memory of sco-polamine-induced memory deficient mice and have nootropic activity.

• Plant Resources
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• 제7권1호
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• pp.77-86
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• 2004

The reduced ratio of red:far-red (R:FR) light acts as a measure of the proximity of competitors and plants can detect the potentially competing neighbor plants by perceiving reflected R:FR signals and initiate the response of “shade avoidance” before actual shading occurs. The phytochrome system is responsible for monitoring the changes in the R:FR and initiating the shade avoidance response. The response to low R:FR ratio was studied in a white aspen Populus alba clone ‘Bolleana’ using two filter systems: a clear plastic filter system that allows a R:FR ratio less than 1.0 to pass from adjacent border plant reflection; and a special commercial plastic that blocks FR light and creates a R:FR ratio above 3.0. The reduced R:FR signals enhanced the stem elongation in response to competition at the expense of relative stem diameter growth. Trees grown inside clear chambers were 27 ％ taller than trees grown inside the FR-blocking filter chambers. Stem taper of clear chamber trees was 16％ less than the FR-blocking filter trees. Low R:FR also induced 22％ more stem dry weight and 13％ greater petiole length per leaf compared to the FR-blocking filter trees. There were no statistically significant differences in leaf area, leaf number increment, and total dry weight between the two light filter treatments.

• Rapid Communication in Photoscience
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• 제3권3호
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• pp.53-55
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• 2014

The shade avoidance syndrome is a morphological and physiological response when plants are exposed to shade. Recent work in Arabidopsis had begun to define the molecular components of the shade avoidance syndrome in dicotyledonous model plant. However, little is known about the shade avoidance response networks in agriculturally important monocotyledon crops such as rice. Here, we found that the degree of bending at the lamina joint is inversely proportional to the R:FR ratio. To elucidate which phytochrome is involved in this response, we did lamina joint inclination assay with the rice phytochrome-deficient mutants (osphyA, osphyB, and osphyC) and the wild type plants. Whereas the osphyA and osphyC knockout mutants bent at the lamina joint in the far-red rich condition as the wild type plants, the osphyB knockout mutants no longer bent at the lamina joint in the far-red rich condition. These results suggest that PHYB acts as a sole photoreceptor in the lamina joint inclination response in rice.

• 아태비즈니스연구
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• 제14권4호
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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.

• 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.

• 문화기술의 융합
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• 제4권1호
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• pp.67-73
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• 2018

본 연구는 코스닥 상장기업을 대상으로 하여 기업의 재무적 상황변수라고 할 수 있는 잉여현금흐름 및 잉여현금흐름과 부채비율의 상호작용효과가 조세회피에 어떠한 영향을 미치고 있는지를 분석해 보았다는데 그 의의가 있다. 실증분석결과, 조세회피와 잉여현금흐름의 관계에서 유의한 양(+)의 관계가 제시되어 졌다. 이러한 결과는 코스닥 상장기업에서는 전년도의 잉여현금흐름이 크다면 내부적인 현금보유의 목적에서 조세부담으로 인한 현금유출을 최소화하기 위해 조세회피를 증가시키고 있다는 것으로 해석되어 진다. 또한, 잉여현금흐름과 부채비율의 상호작용효과가 조세회피에 유의한 양(+)의 영향을 미치는 결과가 제시되어졌는데 이러한 결과는 코스닥 상장기업의 잉여현금흐름이 크다면 기업운영에 필요한 자금을 추가적인 부채발행을 통하여 조달하려는 가능성이 낮아 질 것이고 그에 따른 부채의 감세효과 또한 줄어들어 조세회피를 증가시킬 수 있는 유인이 있다는 점이 고려되어진 결과로 보여진다. 본 연구의 이러한 결과들은 코스닥 상장기업에서는 잉여현금흐름 및 잉여현금흐름과 부채비율의 상호작용이 조세회피에 유의한 영향을 미치고 있으므로 과세당국의 기업관련 조세회피 규제정책입안에 참고될 수 있을 것이라 판단되어 진다.

• 한국항해항만학회지
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• 제30권10호
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• pp.779-785
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• 2006

선박의 충돌회피 방법을 제시하는 관점에 있어, 두 선박의 조우각도에 따라 속력이 충분히 고려되어야 할 것이다. 하지만 선박의 충돌회피를 위해 새롭게 연구된 근접상황 선박충돌회피지원 모델의 안전경계영역(Safe-Guard Ring) 설정은 본선과 상대선박의 속력비가 약 1.7이하로 제한되어 있으므로 제한된 범위 이외의 경우에서 충돌 위험이 존재 할 수 있다. 따라서 본 연구에서는 두 선박이 조우하는 각도 및 속력을 고려한 안전경계영역 설정을 연구함으로써 안전한 충돌회피 조종을 위한 선박충돌회피모델을 제시하고자 한다.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2006년도 추계학술대회 논문집(제1권)
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• pp.23-29
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• 2006

선박의 충돌회피 방법을 제시하는 관점에 있어, 두 선박의 조우각도에 따른 속력이 충분히 고려되어야 할 것이다. 하지만 선박의 충돌회피를 위해 새롭게 연구된 근접상황 선박충돌회피지원 모델의 Safe-Guard Ring 설정은 본선과 상대선박의 속력비가 약 1.7 이하로 제한되어 있으므로 제한된 범위 이외의 경우에서 충돌 위험이 존재 할 수 있다. 따라서 본 연구에서는 두 선박이 조우하는 각도 및 속력을 고려한 Safe-Guard Ring 설정을 연구함으로써 안전한 충돌회피 조종을 위한 선박충돌회피모델을 제시하고자 한다.