• Asian Journal for Public Opinion Research
• /
• v.12 no.2
• /
• pp.102-121
• /
• 2024

Trust is essential for tax compliance. Various tax management issues might diminish taxpayer trust. As a result, as a measure of transparency in the services of the Indonesia's Directorate General of Taxes (DGT), a method for filing various taxpayer complaints is necessary. Whistleblowing is a service given by the DGT that accepts taxpayer issues and complaints. It may be accessed on the DGT's official website. This strategy was intended to increase compliance by instilling trust among taxpayers. This study aims to show how whistleblowing affects tax compliance by utilizing trust as a mediating variable. The study relied on 400 questionnaires issued directly to East Java I DGT Region taxpayers. SEM-PLS with the Smart-PLS tool was utilized for data analysis. According to the study's findings, whistleblowing positively impacts tax compliance, and trust partially mediates the effect of whistleblowing on tax compliance. The outcomes of this study provide empirical proof for the Slippery Slope Framework's contention that building trust is an essential technique for increasing taxpayer compliance.

• Communications of the Korean Mathematical Society
• /
• v.11 no.4
• /
• pp.1147-1157
• /
• 1996

Nonlinear ill-posed problems arise in many application including parameter estimation and inverse scattering. We introduce a least squares regularization method to solve nonlinear ill-posed problems with constraints robustly and efficiently. The regularization method uses Trust-Region approach to handle the constraints on variables. The Generalized Cross Validation is used to choose the regularization parameter in computational tests. Numerical results are given to exhibit faster convergence of the method over other methods.

• Journal of applied mathematics & informatics
• /
• v.16 no.1_2
• /
• pp.125-142
• /
• 2004

We analyze the convergence properties of Powell's UOBYQA method. A distinguished feature of the method is its use of two trust region radii. We first study the convergence of the method when the objective function is quadratic. We then prove that it is globally convergent for general objective functions when the second trust region radius p converges to zero. This gives a justification for the use of p as a stopping criterion. Finally, we show that a variant of this method is superlinearly convergent when the objective function is strictly convex at the solution.

• Journal of applied mathematics & informatics
• /
• v.24 no.1_2
• /
• pp.245-259
• /
• 2007

This paper studies some properties of the value functions and gives some sufficient and necessary conditions about the presented global error and local error. And it leads to one kind of relationship between iterative points and optimal solution or K-T point.

• Journal of Mechanical Science and Technology
• /
• v.15 no.7
• /
• pp.876-888
• /
• 2001

For a large scaled optimization based on response surface methods, an efficient quadratic approximation method is presented in the context of the trust region model management strategy. If the number of design variables is η, the proposed method requires only 2η+1 design points for one approximation, which are a center point and tow additional axial points within a systematically adjusted trust region. These design points are used to uniquely determine the main effect terms such as the linear and quadratic regression coefficients. A quasi-Newton formula then uses these linear and quadratic coefficients to progressively update the two-factor interaction effect terms as the sequential approximate optimization progresses. In order to show the numerical performance of the proposed method, a typical unconstrained optimization problem and two dynamic response optimization problems with multiple objective are solved. Finally, their optimization results compared with those of the central composite designs (CCD) or the over-determined D-optimality criterion show that the proposed method gives more efficient results than others.

• Transactions of the Korean Society of Mechanical Engineers A
• /
• v.24 no.12
• /
• pp.3040-3052
• /
• 2000

For effective construction of second-order response surface models, an efficient quad ratic approximation method is proposed in the context of trust region model management strategy. In the proposed method, although only the linear and quadratic terms are uniquely determined using 2n+1 design points, the two-factor interaction terms are mathematically updated by normalized quasi-Newton formula. In order to show the numerical performance of the proposed approximation method, a sequential approximate optimizer is developed and solves a typical unconstrained optimization problem having 2, 6, 10, 15, 30 and 50 design variables, a gear reducer system design problem and two dynamic response optimization problems with multiple objectives, five objectives for one and two objectives for the other. Finally, their optimization results are compared with those of the CCD or the 50% over-determined D-optimal design combined with the same trust region sequential approximate optimizer. These comparisons show that the proposed method gives more efficient than others.

• Transactions of the Korean Society of Mechanical Engineers A
• /
• v.29 no.9 s.240
• /
• pp.1199-1208
• /
• 2005

Nowadays, it is performed actively to optimize by using an approximate model. This is called the approximate optimization. In addition, the sequential approximate optimization (SAO) is the repetitive method to find an optimum by considering the convergence of an approximate optimum. In some recent studies, it is proposed to increase the fidelity of approximate models by applying the sequential sampling. However, because the accuracy and efficiency of an approximate model is directly connected with the design area and the termination criteria are not clear, sequential sampling method has the disadvantages that could support an unreasonable approximate optimum. In this study, the SAO is executed by using trust region, Kriging model and Optimal Latin Hypercube design (OLHD). Trust region is used to guarantee the convergence and Kriging model and OLHD are suitable for computer experiment. finally, this SAO method is applied to various optimization problems of highly nonlinear mathematical functions. As a result, each approximate optimum is acquired and the accuracy and efficiency of this method is verified by comparing with the result by established method.

• International journal of advanced smart convergence
• /
• v.9 no.3
• /
• pp.153-160
• /
• 2020

This research aims to provide empirical basic data for the development of local communities through the establishment of efficient strategies for the formation of positive relations between the club and the region through the Creation of Shared Value (CSV) activities. We come up with the results of this study to show that CSV, social problem orientation, and core competency utilization affect the team trust of local community, and that CSV, long-term orientation, social problem orientation and core competency utilization affect community identification. The research should enhance the value of professional sports teams that promote their own path to self-sustaining as a single independent business area, and identify their trust through CSV activities for co-prosperity with their local communities, and thus their relationship with the community. Therefore, various strategies and efforts will ultimately increase the team trust and community identity of local residents in professional volleyball teams, while at the same time gaining positive effects on professional volleyball teams.

• Transactions of the Korean Society of Mechanical Engineers A
• /
• v.29 no.6 s.237
• /
• pp.842-851
• /
• 2005

In this paper, a new method for constrained optimization of noisy functions is proposed. In approximate optimization using response surface methods, if constraints have severe noise, the approximate feasible region defined by approximate constraints is apt to include some of the infeasible region defined by actual constraints. This can cause the approximate optimum to converge into the infeasible region. In the proposed method, the approximate optimization is performed with the approximate constraints shifted by their deviations, which are calculated using a diagonal quadratic response surface method. This can prevent the approximate optimum from converging into the infeasible region. To fit the objective and constraints into diagonal quadratic models, we select the center and 4 additional points along each axis of design variables as experimental points. The deviation of each function is calculated using the differences between the real and approximate function values at the experimental points. A sequential approximate optimization technique based on the trust region algorithm is adopted to manage approximate models. The proposed approach is validated by solving some design problems. The results of the problems show the effectiveness of the proposed method.

• Journal of Digital Convergence
• /
• v.11 no.12
• /
• pp.21-28
• /
• 2013

This study conducted a survey 361 immigrants by Cheongju Yullyang II Land Development Projects of Chungbuk, Multifunctional Administrative City Construction Projects and analyzes the factor which affects their residential satisfaction. The result of study is as follows. The level of subjects' residential satisfaction is 5.35(SD=1.33) which is average. By looking the level of related factors which affect residential satisfaction, the levels of facilities region and residential environment region are normal. The levels of housing environment and trust of development are lower than the normal. To figure out the factor which affects residential satisfaction, a regression analysis is conducted. The result showed that age of research subject, family type, residence period, physical status, owner or renter, housing environment region, facilities region, residential environment region, and trust of development among factors related to residential satisfaction affect the residential satisfaction. Based on these results, several ways are suggested to improve residential satisfaction of the immigrants.