• The Korean Journal of Food & Health Convergence
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• v.10 no.2
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• pp.27-36
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• 2024

This study aims to investigate whether information awareness, search purpose, and search expectations influence information avoidance among university students. The data were collected by using a self-completion questionnaire with convenience sampling of students from one university. The collected data were analyzed by descriptive statistics, t-test, analysis of variance (ANOVA), Pearson's correlation coefficient, and multiple regression using R 4.2.3. The main results are as follows: First, both search purpose and search expectations exhibited a significant inverse correlation with all information avoidance dependent variables. Second, there was a significant difference in the mean of search expectations across majors, such that science majors had higher search expectations than humanities majors. Third, there were significant differences in the means of the information avoidance-system and information avoidance variables by major, such that both variables had lower means for the science than the humanities group. Fourth, among the independent variables, search expectation had a significant effect on information avoidance-personal: the higher the search expectation variable, the lower the information avoidance-personal variable. This study confirmed that information avoidance should not only consider the psychological, emotional, and affective aspects of information seekers, but also that information seekers' information search purpose and search expectations are predictors of information avoidance.

• Journal of Wellbeing Management and Applied Psychology
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• v.6 no.1
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• pp.23-31
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• 2023

Purpose: The purpose of this study is a preliminary study to develop a comprehensive information avoidance scale that includes various search contexts. Research design, data and methodology: This study is a part of exploratory sequential design of mixed method for the development of information avoidance scale. Based on the themes derived from the analysis of the in-depth interview data collected in the qualitative research of the first stage of the study, 45 preliminary items on information search and avoidance were constructed. The factors related to information searching included information recognition, information seeking purpose, and information search expectations. Individual, information, time, and system factors were related to information avoidance. Pearson's correlation analysis was performed for the correlation between factor items, and Cronbach's alpha analysis was performed for the reliability analysis of the items. Exploratory factor analysis was applied to examine the construct validity of 35 items of information avoidance. Results: Among the information avoidance items, one of the less relevant among information purpose items, two information factor items, and one time factor item were excluded. Conclusions: A secondary survey should be conducted to confirm the validity and reliability of the scale composed of adjusted items (35) based on the results of exploratory factor analysis. The strength of this preliminary scale is that it was developed based on vivid qualitative data of ordinary people who had experiences of search and avoidance in various search contexts.

• Management & Information Systems Review
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• v.17
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• pp.45-65
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• 2005

The purpose of this study is to contribute to a fundamental prevention of tax avoidance behaviors by individual businesses. For the purpose, this researcher surveyed factors surveyed individual business managers' disposition(type) of tax avoidance to determine factors influencing the avoidance, and proposed direction for further studies. Several hypotheses suggested here were verified to find that factors such as tax system, tax psychology, tax knowledge, social culture and the expectation of tax avoidance had effects on individual businesses' disposition of such avoidance. The multiple regression analysis made here showed that such factors as tax psychology, tax system and the expectation of tax avoidance affected the disposition of such avoidance and that the disposition was most influenced by tax system, followed by the expectation of tax avoidance and tax psychology in order. In conclusion, factors that have positive relations with tax avoidance, or tax burden and tax administration and those that have negative relations, or tax ethics and sanction are not helpful to preventing the avoidance. This is not consistent with previous results. Now behaviors of tax avoidance by individual businesses are prevailing and becoming more serious. In this sense, objective measurement devices should be developed to make possible further scientific studies about such behaviors. For the development, support by appropriate policies is needed.

• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• The Journal of Korea Robotics Society
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• v.3 no.3
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• pp.212-218
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• 2008

Collision avoidance is a fundamental and important task of an autonomous mobile robot for safe navigation in real environments with high uncertainty. Obstacles are classified into static and dynamic obstacles. It is difficult to avoid dynamic obstacles because the positions of dynamic obstacles are likely to change at any time. This paper proposes a scheme for vision-based avoidance of dynamic obstacles. This approach extracts object candidates that can be considered moving objects based on the labeling algorithm using depth information. Then it detects moving objects among object candidates using motion vectors. In case the motion vectors are not extracted, it can still detect the moving objects stably through their color information. A robot avoids the dynamic obstacle using the dynamic window approach (DWA) with the object path estimated from the information of the detected obstacles. The DWA is a well known technique for reactive collision avoidance. This paper also proposes an algorithm which autonomously registers the obstacle color. Therefore, a robot can navigate more safely and efficiently with the proposed scheme.

• Journal of Korean Society of Transportation
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• v.27 no.4
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• pp.137-143
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• 2009

It is necessary to develop driving assistant information in order to prevent a rear-end collision with a crashed car which is at the blind curve on highway. Laboratory experiments were performed using a driving simulator to keep the traffic environment constant. This research was evaluated the effect of driver behavior according to providing collision avoidance information which was consisted of advisory, caution, and warning information by the dangerous degree of traffic situation. Driver behavior was evaluated to analyze the collision avoidance with a crashed car, and glance behavior was examined to measure the eye movements to the display on which provided the collision avoidance information. After experiment, the significance was evaluated on provided collision avoidance information. As the result of this research, the number of collision accident is reduced when the phased information was provided. In addition, it is clear that auditory information is more important than visual information in the case of providing the second information.

• Asia pacific journal of information systems
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• v.16 no.3
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• pp.95-116
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• 2006

Although the study of post-adoption has increased in recent years, few studies have focused on the moderating effect of uncertainty avoidance on the relationship between post-expectation and behavior. The purpose of this study is to examine the moderating effect of uncertainty avoidance in the mobile Internet domains. This study proposed a post-adoption model based on prior continuance model. This theoretical model was verified empirically by conducting web surveys and multi-group analysis. Based on the survey data, we classified users into those with high uncertainty avoidance and those with low uncertainty avoidance. The results indicate that post expectations have significant impacts on satisfaction and continuance intention. The results also show that the impacts of intrinsic motivational factors of mobile Internet services on satisfaction and continuance intention are stronger for users with high uncertainty avoidance. On the other hand, the impacts of extrinsic motivational factors on satisfaction and continuance intention are stronger for users with low uncertainty avoidance, with a few exceptions. This paper ends with theoretical and managerial implications of the study results, as well as limitations and future research directions.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.103-112
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• 2022

This study aims to obtain empirical evidence regarding the link between tax avoidance (TA) and the readability of financial statements. This is a quantitative research using Ordinary Least Squares regression analysis which is then processed using STATA 14.0. A total of 278 companies listed on the Indonesia Stock Exchange during the period 2017-2019 is the data of this study. In detecting TA in a company, this study uses the ETR and CashETR and for the measurement of financial statement readability, this study uses gunning fog index and length of the document. The findings of this study suggest that tax avoidance and clear financial statements are mutually exclusive in the sense that when tax avoidance is practiced, companies will tend to conceal the information conveyed by financial statements. In other words, it is concluded that the more a company engages in tax avoidance, the lower the readability of the company's financial statements. This study provides in-depth evidence that tax avoidance is indirectly related to the disclosure of information by the company. Users of financial statements will realize that the company seeks to make disclosures that are in their best interests to avoid their tax avoidance strategy being detected.

• Proceedings of the KSME Conference
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• 2000.11a
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• pp.647-652
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• 2000

This paper proposes a collision warning/avoidance algorithm using a trajectory prediction method. This algorithm is based on 2-dimensional kinematics and the Kalman filter has been used to obtain the information of the object vehicle. This algorithm has been investigated via computer simulation and showed a good trajectory prediction performance. The proposed collision warning/avoidance algorithm would enhanced driver acceptance for a collision warning/avoidance system.

• The Journal of the Korea institute of electronic communication sciences
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• v.13 no.1
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• pp.127-132
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• 2018

One of the key issues in the Unmanned Aerial Vehicle (: UAV) technology is the collision avoidance. Specifically, the collision avoidance among multiple UAVs is critical to expand UAV applications to civil sector where large number of UAVs could be operated in the limited space. In this paper, we introduce a collision avoidance scheme based on Flying Ad Hoc Network (: FANET). The proposed scheme adopts collision avoidance mechanism used in wireless data communication networks. Using this scheme UAVs can not only communicate conventional user information, but also share flight information to avoid collision.