• 아태비즈니스연구
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• 제13권1호
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• pp.231-245
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• 2022

Purpose - The purpose of this study is to examine the effect of book-tax conformity on conforming tax avoidance and non-conforming tax avoidance. Design/methodology/approach - This study uses financial data from 1996 to 2019 of 34 countries. We regress conforming or non-conforming tax avoidance on book-tax conformity. We use the book-tax conformity measure developed by Atwood et al. (2010), the non-conforming tax avoidance measure developed by Desai and Dharmapala (2006), and the conforming tax avoidance measure developed by Badertscher et al. (2019). Findings - First, book-tax conformity has a significant positive relationship with non-conforming tax avoidance. Second, book-tax conformity is not statistically related to conforming tax avoidance. Research implications or Originality - While prior research focuses on the effect of book-tax conformity on earnings quality, we examine on the effect on tax avoidance. Furthermore, this study is expected to provide important policy implications regarding the types of tax avoidance strategies that tax authorities should pay attention to. Our results imply that tax authorities in countries with high book-tax conformity should pay more attention to non-conforming tax avoidance than to conforming tax avoidance.

• 경영과정보연구
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• 제17권
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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.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2001년도 Proceeding of KIN-CIN Joint Symposium 2001 on Satellite Navigation/AIS, lntelligence , Computer Based Marine Simulation System and VDR
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• pp.114-119
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• 2001

Based on tole investigation on mariner’s behaviors in collision avoidance, actuality of collision avoidance at sea and the research on the uncertainty of collision avoidance behaviors adopted by two encounter vessels, and for the purpose to reduce the no-coordination action of collision avoidance between two encounter vessels, and on the base of different encounter situation in international convention for preventing collisions at sea, the concept of action situation between tee encounter vessels is proposed, and the directions for every encounter vessel to adopt course alteration to avoid collision are explained in different action situation. The mechanism of avoidance and reduction of no-coordination is established in intelligent collision avoidance system, and it is important id research on intelligent collision avoidance system.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2006년도 International Symposium on GPS/GNSS Vol.1
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• pp.77-82
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• 2006

Automatic vessel collision-avoidance systems have been studied in the fields of artificial intelligence and navigation for decades. And to facilitate automatic collision-avoidance decision-making in two-vessel-encounter situation, several expert and fuzzy expert systems have been developed. However, none of them can negotiate with each other as seafarers usually do when they intend to make a more economic overall plan of collision avoidance in the COLREGS-COST-HIGH situations where collision avoidance following the International Regulations for Preventing Collisions at Sea(COLREGS) costs too much. Automatic Identification System(AIS) makes data communication between two vessels possible, and negotiation methods can be used to optimize vessel collision avoidance. In this paper, a negotiation framework is put forward to enable vessels to negotiate to optimize collision avoidance in the COLREGS-COST-HIGH situations at open sea. A vessel vector space is defined and therewith a cost model is put forward to evaluate the cost of collision-avoidance actions. Negotiations between a give-way vessel and a stand-on vessel and between two give-way vessels are considered respectively to reach overall low cost agreements. With the framework proposed in this paper, two vessels involved in a COLREGS-COST-HIGH situation can negotiate with each other to get a more economic overall plan of collision avoidance than that suggested by the traditional collision-avoidance expert systems.

• 한국콘텐츠학회논문지
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• 제19권8호
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• pp.345-358
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• 2019

본 연구에서는 모바일 광고포맷에 따른 광고회피 수준과 광고회피 유형, 광고회피에 영향을 미치는 요인을 밝히고자 했다. 이를 위해 모바일 광고를 접해 본 총 276명의 설문응답이 분석에 이용되었다. 연구의 결과, 전달형 광고의 회피 수준이 가장 높은 것으로 나타났다. 회피 유형으로는 공통적으로 즉각적 회피가 가장 높았으며 사전적 회피가 가장 낮았다. 광고회피를 예측한 결과는 11개의 독립변인 중 지각된 침입성 변인이 전달형 광고를 제외한 모든 광고포맷에서 광고회피에 양(+)적으로, 모바일 광고에 대한 태도 변인은 전달형 광고에서 광고회피에 부(-)적 영향을 주는 것으로 나타났다. 본 연구는 모바일에서 집행되는 광고포맷을 세분화 하고 그에 따른 광고회피수준과 회피 유형이 어떻게 다른지, 회피에 영향을 미치는 변인이 무엇인지를 연구함으로써 종합적인 비교 분석이라는 것의 의의가 있다. 또한 모바일의 특성을 반영한 효율적인 광고 집행 전략을 세우는데 도움이 될 수 있다는 실무적 의의를 갖는다.

• 산업진흥연구
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• 제9권3호
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• pp.13-25
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• 2024

본 연구는 디지털 시대에 개인화 광고의 발전과 함께 발생한 개인정보 우려 및 광고 짜증과 같은 부정적 감정이 구매 의도에 미치는 영향에 관해 연구하고자 하였다. 연구 결과 개인정보 우려는 광고 회피에 유의미한 영향을 미치지 않았으나 광고 짜증과 브랜드 회피에는 유의미한 영향을 미쳤다. 광고 짜증은 광고 회피에 유의미한 영향을 미쳤으나 브랜드 회피나 구매 의도에는 영향을 미치지 않았다. 광고 회피는 브랜드 회피에 유의미한 영향을 미쳤으며, 광고 회피와 브랜드 회피 모두 구매 의도에 유의미한 부정적 영향을 미쳤다. 그리고 광고 짜증은 개인정보 우려와 광고 회피 사이를 완전히 매개하지만, 개인정보 우려와 브랜드 회피 사이에서는 그렇지 않았다. 광고 회피는 광고 짜증과 구매 의도 사이를 완전히 매개하지만, 브랜드 회피는 광고 자극과 구매 의도 사이의 관계에 유의미한 영향을 미치지 않았다. 이러한 연구 결과는 MZ세대의 특성을 고려할 때 나타나는 현상으로, 더 다양한 연구의 필요성을 시사한다.

• 식품보건융합연구
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• 제10권2호
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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.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2023년도 춘계학술대회
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• pp.265-266
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• 2023

With the development of science and technology, various research on ship collision avoidance has also developed rapidly. The research and development of ship collision avoidance technology has also received high attention from many researchers. This paper proposes a new collision avoidance algorithm for ships based on the artificial force field collision avoidance method. Using the simulation platform, the simulation results show that ships can successfully avoid collision in open water under single ship and multi ship situations, and the research results are relatively ideal.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2005년도 ICCAS
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• pp.740-745
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• 2005

This study is intended to build a controller of redundant manipulators with the simultaneous abilities of trajectory tracking and obstacle avoidance without any preparations of path planning to achieve full automation even for one production of one kind, while keeping the avoidance ability high and keeping its shape away from object to reduce the possibility that the manipulator crashes to the object. To evaluate the avoidance ability of the intermediate link, we proposed a scalar value of Avoidance Manipulability Shape Index(AMSI), which is independent of the obstacle's shape. On the other hand, the danger to crash to the obstacle is depending on the shape of the obstacle, which could be evaluated by the potential field set around the obstacle. This paper proposes control method of the manipulator's shape based on the AMSI to simultaneously avoid obstacles and keep the avoidance ability high with potential.

• International Journal of Contents
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• 제15권4호
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• pp.44-49
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• 2019

This study is designed to examine antecedents and consequences of mobile advertising avoidance. However, to date, research on mobile advertising avoidance has been scarce. Thus, this study makes significant contributions by addressing understudied areas in mobile advertising. Study results show that the perceived mobile advertising risk is positively related to mobile advertising avoidance. This study found that the perceived trust in mobile advertising is negatively linked to mobile advertising avoidance. The study results show that the perceived Internet users' data privacy concerns is positively linked to mobile advertising avoidance. Finally, study results suggest that mobile advertising avoidance is positively linked to intention to delete the ad.