• Journal of Urban Science
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• v.6 no.2
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• pp.35-47
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• 2017

Tax evasion is increasing, but efficiency of tax administration is evaluated as improving. This is because the taxation cost, which is a measure to judge the efficiency of the tax administration, does not consider the tax evasion effect at all. This method of estimating the cost of taxation is a dispute that neglects the role of taxation authorities in tax evasion. The existing study focuses on the development of a tax evasion model focused on maximizing the utility through the tax evasion of the taxpayer as the tax evasion approaches the individual 's deviant problem. However, this has the aspect of making the role of the tax authorities in tax evasion negative. This study empirically derived the optimal size of tax administration in Korea by using tax collection cost and tax cooperation cost. Also, it is meaningful to consider the role of the taxation authorities in tax evasion and to derive the optimal taxation cost model by estimating the decrease in tax evasion due to the taxation expenditure of the tax authorities. In order to derive the optimal size of tax administration in Korea, taxation cost and tax cooperation cost are derived by classifying tax officials. The optimal taxation cost model was derived by estimating the taxation expenditure related to tax evasion. This study is meaningful to make it possible to emphasize the role of tax authorities in studying future tax evasion by studying the effect of taxation expenditure on tax evasion.

• International Journal of Aeronautical and Space Sciences
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• v.11 no.2
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• pp.110-117
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• 2010

We propose guidance laws based on a pursuit-evasion game. The game solutions are obtained from a pursuit-evasion game solver developed by the authors. We introduce a direct method to solve planar pursuit-evasion games with control variable constraints in which the game solution is sought by iteration of the update and correction steps. The initial value of the game solution is used for guidance of the evader and the pursuer, and then the pursuit-evasion game is solved again at the next time step. In this respect, the proposed guidance laws are similar to the approach of model predictive control. The proposed guidance method is compared to proportional navigation guidance for a pursuit-evasion scenario in which the evader always tries to maximize the capture time. The capture sets of the two guidance methods are demonstrated.

• Bulletin of the Korean Mathematical Society
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• v.34 no.4
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• pp.495-508
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• 1997

The problem of optimization in choosing of evasion parameters in differential games is considered. Existence of optimal parameters is proved and algorithm of their is shown. The example is cited. This work adjoins investigations [1-11].

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2001.10a
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• pp.177-186
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• 2001

Based upon the previous experiences and typical oases of typhoon evasion fur ships as well as tile achievement in scientific research in this detrain, we developed the Intelligent Typhoon Evasion System for Ships. It consists of five subsystems, including electronic charts, ship movement management, typhoon information query and automatic plotting, real-time calculation of ship-typhoon situation, intelligent typhoon evasion decision making. With the synthetical application of analogy theory, synoptic chart, satellite cloud picture analysis, typhoon digital forecast and other relevant technologies, we leave established the typhoon evasion data bases. model bases and knowledge bases, which make it possible to automatically track the ships and typhoon paths. The system can realize ship-typhoon situation analysis, risk levee assessment, typhoon paths correction and course synoptic forecast, and intelligent typhoon evasion decision making.

• International Journal of Automotive Technology
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• v.7 no.2
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• pp.187-193
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• 2006

When emergency evasion during running is required, a driver sometimes causes a vehicle to drift, that is, a condition in which the rear wheels skid due to rapid steering. Under such conditions, the vehicle enters a very unstable state and often becomes uncontrollable. An unstable state of the vehicle induced by rapid steering was simulated and the effect of differential steering assistance was examined. Results indicate that, in emergency evasion while cornering and during which the vehicle begins to drift, unstable behavior like spins can be avoided by differential steering assistance and both the stability and control of the vehicle is improved remarkably. In addition, reduction of overshoot during spin evasion by the differential steering assistance has been shown to enable the vehicle to return to a state of stability in a short time in emergency evasion during straight-line running. Moreover, the effectiveness of differential steering assistance during emergency evasion was confirmed using a driving simulator.

• Tuberculosis and Respiratory Diseases
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• v.87 no.1
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• pp.22-30
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• 2024

Tumor immune evasion is a complex process that involves various mechanisms, such as antigen recognition restriction, immune system suppression, and T cell exhaustion. The tumor microenvironment contains various immune cells involved in immune evasion. Recent studies have demonstrated that granulocyte colony-stimulating factor (G-CSF) and granulocyte-macrophage colony-stimulating factor (GM-CSF) induce immune evasion in lung cancer by modulating neutrophils and myeloid-derived suppressor cells. Here we describe the origin and function of G-CSF and GM-CSF, particularly their role in immune evasion in lung cancer. In addition, their effects on programmed death-ligand 1 expression and clinical implications are discussed.

• Journal of Digital Contents Society
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• v.4 no.1
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• pp.101-113
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• 2003

IDS(Intrusion Detection System) evasion is a technology which uses vulnerability of IDS in order not to be detected by IDS. In this paper, at first, we classify IDS evasion technology. Second, we propose detection model of IDS evasion technology. Finally, we design and implement IDS evasion detection system with packet reassemble function.

• Journal of the Korean Society for Aeronautical & Space Sciences
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• v.36 no.8
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• pp.747-752
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• 2008

We propose a guidance law based on pursuit-evasion game solutions, and analyze its performance. The game solutions are obtained from the pursuit-evasion game solver developed by Tahk. The initial value of the game solution is used for guidance, and then the pursuit-evasion game is solved again at the next time step. In this respect, the proposed guidance laws are similar to the approach of model predictive control. The proposed guidance method is compared with proportional navigation guidance for a pursuit-evasion scenario, in which the evader always tries to maximize the capture time. According to the comparison, it has larger a capture set than ones of proportional navigation guidance law.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.475-486
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• 2021

Religiosity is often perceived as a trait that can effectively suppress attitudes and behavior that lead to people evading taxes. However, this study finds that Islamic religiosity has a complicated relationship with tax evasion. This study employs a mixed-method, which involves collecting, analyzing, and integrating quantitative and qualitative research, and this integration provides a better understanding of the research problem. Qualitative analyses of the sermons of prominent Islamic clerics speaking on taxes on YouTube channels revealed different views. The textualists/conservative clerics viewed taxes are prohibited based on the fact of Islamic history and tax prohibition stated in a hadith. Furthermore, tax compliance is determined solely by the threat of punishment from the government. On the other hand, the moderate preachers seem to be more flexible in response to tax issues. They involve the framework of contextual and analogical-historical practice. Quantitative analyses from the survey found that Islamic religiosity is not directly correlated with tax evasion. However, the sentiment of Islamic law adoption by the state has significantly mediated the correlation between them. In addition, respondents who affiliate with moderate Islamic organizations tend to have less justification of tax evasion than those who affiliate with conservative organizations or movements.

• 제어로봇시스템학회:학술대회논문집
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• 1996.10b
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• pp.474-477
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• 1996

In this paper, a numerical method is developed to solve the 2 dimensional missile/target persuit-evasion game. The numerical solver for the problem is composed of two parts: parametrization of the kinematic equations of motion using collocation and optimization of the parametrized minimax problem using a nonlinear programming. A numerical example is solved to verify the performance of the proposed numerical scheme.