• KSII Transactions on Internet and Information Systems (TIIS)
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• v.12 no.5
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• pp.1992-2008
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• 2018

Mobile opportunistic network is a kind of ad hoc networks, which implements the multi-hop routing communication with the help of contact opportunity brought about by the mobility of the nodes. It always uses opportunistic data transmission mode based on store-carry-forward to solve intermittent connect problem of link. Although many routing schemes have been proposed, most of them adopt the greedy transmission mode to pursue a higher delivery efficient, which result in unfairness extremely among nodes. While, this issue has not been paid enough attention up to now. In this paper, we analyzed the main factors that reflect fairness among nodes, modeled routing selection as a multiple attribute decision making problem, and proposed our Fairness-aware Routing Strategy, named FARS. To evaluate the performance of our FARS, extensive simulations and analysis have been done based on a real-life dataset and a synthetic dataset, respectively. The results show that, compared with other existing protocols, our FARS can greatly improve the fairness of the nodes when ensuring the overall delivery performance of the network.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.267-280
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• 2023

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of "tax compliance". Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named "tax compliance cost" in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.

• Journal of Distribution Science
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• v.21 no.6
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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.

• The Journal of Economics, Marketing and Management
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• v.5 no.3
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• pp.12-20
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• 2017

The study examined effects of psychological change of distribution environment upon commercial areas to investigate consumers' experience and theory and to suggest power of new management strategy for growth of retailers A The study investigated actual conditions of business transaction of hyper market by blind interview. In April, 2016, the author visited 6 manufacturers to do depth interview. The questionnaire between food manufacturers and hyper market investigated the Association of Food Industries in Korea, NH Nonghyup and large manufacturers in July 2012. Questionnaires of 25 companies were used after excluding questionnaire having poor and inadequate answers. The sales commission with large scaled distribution business decreased (0.3 ~ 0.7) to increase additional expenses such as number of salesmen, interior expenses and economic costs (0.7 ~ 40%). (source: Fair Trade Commission). Fair Trade Commission released types and notice of unfair trade of large scaled retail business based on monopoly regulation and fair trade (hereinafter called 'notice of large scaled retail) to prevent large scaled distribution business from doing unfair trade. The notice controled unfair trade at different position between large scaled distribution business and small vendors.

• Human Ecology Research
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• v.61 no.3
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• pp.475-492
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• 2023

This study investigated player responses to microtransactions in freemium Massively multiplayer online roleplaying games (MMORPG), specifically focusing on the game LostArk using English language review data. To this end, structural topic modeling was employed and the following six microtransaction-relevant topics were identified: microtransactions, developer issues, real money trade (RMT), random number generator (RNG) upgrade system, game content, and collectibles & adventure. The first four topics were classified as being "not recommended". However, the proportions of microtransaction-related topics were relatively lower than the other topics. Additionally, this study did not extract keywords related to unfairness and unethical issues in previous microtransaction research. The last two topics, game content, and collectibles & adventure were "recommended" topics, indicating positive functions of microtransactions such as enhancing the game experience by purchasing virtual items. Moreover, it was found that players who do not engage in microtransactions can still be satisfied through continuous game content updates. Additionally, an examination of the interaction effect between time and recommendation status revealed that while the frequency with which the six microtransaction-related topics were mentioned increased over time in the reviews, the ratio of recommendations to non-recommendations varied differently. This study contributes to game-related research by revealing players' authentic opinions on microtransactions in freemium MMORPGs, thereby providing practical implications for game companies.

• Journal of the Korean Geographical Society
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• v.47 no.5
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• pp.718-734
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• 2012

This study investigates the interference of politics of regional cleavage in the redistricting for national assembly election and its effects on gerrymandering and malapportionment. Since the Constitutional Assembly election, the argument about gerrymandering and malapportionment continues and the single-member election district with simple plurality system in Korea has aggravated the problem of cleavage and unfairness. Especially, redistrictings for national assembly election in 2008 and 2012 are suspected of gerrymandering by Saenuri party and Democratic United party. Yeongnam region where Saenuri party is dominant and Honam region where Democratic United party is, are over-represented compared to population, while the districts in Gyeonggi-do are under-represented and the need for increasing the number of districts has been ignored. These redistrictings might come from unfair and collusive interference of politics of regional cleavage, and consequently malapportionment has been brought about.

• Korean Business Review
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• v.20 no.1
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• pp.55-71
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• 2007

The purpose of this study is to view the development process of customer satisfaction about service recovery by grafting disconfirmation theory an important paradigm in explaining customer satisfaction upon the Justice theory the recently on-going study of handling unfairness and to substantiate and analyze the influence of the perceived justice the important decisive factor in satisfaction about service recovery and disconfirmation about service recovery on customer satisfaction. The following conclusions are made according this study. First, the higher the expectation about service recovery is, the higher the standard of disconfirmation appears. Second, disconfirmation about service recovery turns out to have positive influence on customer satisfaction about service recovery. Third, the higher the perceived justice about service recovery is, the lower the level of disconfirmation about service recovery appears.

• Journal of Internet Computing and Services
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• v.12 no.4
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• pp.1-14
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• 2011

This paper analyzes the fairness and efficiency of channel sharing when heterogeneous wireless networks that have different transmission power and/or coverage coexist with the contention-based channel access protocol. First, we show that the existing CSMA (carrier sensing multiple access) protocol, that is a prevailing contention-based mechanism, results in significant unfairness of channel access because of (1) the asymmetric capability of carrier sensing and (2) the blindness of binary exponential backoff and link adaptation mechanisms to the interference-driven transmission failures. Next, we derive the feasible region of carrier sensing thresholds that assures spatial reuse and fair channel sharing simultaneously. Moreover, we establish an analytical model for per-system throughput and investigate the effect of contention window size and transmission rate on the fairness and efficiency of channel sharing. Finally, we compare the performance of several approaches for fair channel sharing via simulations under various network configurations.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.9 no.1
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• pp.45-57
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• 2005

In this paper, we extend the performance of bidirectional TCP connection over end-to-end network that uses transfer rate-based flow and congestion control. The sharing of a common buffer by TCP packets and acknowledgement has been known to result in an effect called ack compression, where acks of a connection arrive at the source bunched together, resulting in unfairness and degraded throughput. The degradation in throughput due to bidirectional traffic can be significant. Even in the simple case of symmetrical connections with adequate window size, the connection efficiency is improved about 20% for three levels of background traffic 2.5Mbps, 5.0Mbps and 7.5Mbps. Otherwise, the throughput of jitter is reduced about 50% because round trip delay time is smaller between source node and destination node. Also, we show that throughput curve is improved with connection rate algorithm which is proposed for TCP congetion avoidance as a function of aggressiveness threshold for three levels of background traffic 2.5Mbps, 5Mbps and 7.5Mbps. By analyzing the periodic bursty behavior of the source IP queue, we derive estimated for the maximum queue size and arrive at a simple predictor for the degraded throughput, applicable for relatively general situations.

• Journal of the Korea Furniture Society
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• v.19 no.3
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• pp.180-192
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• 2008

The historian called Peter Burger divided it into historical avant-garde before and after the first World War (Dadaism, Futurist, Geometric Abstract, etc.) and Neo- avant-garde during the period of forming social foundation that would be ready to accept new forms of art in the USA, the center of capitalism, after the 2nd World War such as pop art and conceptual art including the then emerging avant-garde minimal art. Meanwhile, he interpreted that Neo- avant-garde succeeded the spirit of historical avant-garde. For modem furniture, the avant-garde terminologies are discussed from the aspect of epistemology or symbolism. On the other hand, they would be exclusively used for advertising slogans, however, it is considered as difficult due to vague terms or their characteristics. This study relates the points of historians such as Peter Burger for theoretical proposal and Richard Kostelanetz's point for formal issues, and contracts and arranges the avant-garde terminologies and its characteristics to the meaning of "getting out of the present decadent trend - aiming for future", "transcending the present aesthetic custom - renovation" and "violating the rules already established in the process of entering new areas - freshness of unfairness". The study was meaningful in providing fundamental clues based on the historical discussion and artists for Neo- avant-garde in the 1960s, that is, the mainstream of design at the end of the 20th century in the period when an avant-garde oriented alternative in the 21st century design has been sincerely required overflowed with the fin de siecle phenomenon.