• Asia-Pacific Journal of Business
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• v.13 no.1
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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.

• Transactions of the KSME C: Technology and Education
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• v.4 no.1
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• pp.11-18
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• 2016

Under the Renewable Heat Obligation (RHO) public buildings in the Republic of Korea larger than $10,000m^2$ must achieve an 11% overall reduction to thermal energy consumption. Well intended solutions have been proposed. However, not all option is evaluated on the same basis, potentially resulting in incomplete or sub-optimal solutions. What's more once projects are implemented, there are inconsistencies in the methods used to measure and evaluate operating performance of the post-retrofit case. The RETScreen decision tools and methodology can be used by decision makers, policy developers, architects, engineers and community leaders to evaluate and select the most effective solutions for Korea's RHO needs.

• Journal of Korea Multimedia Society
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• v.21 no.2
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• pp.250-260
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• 2018

In order to control the quadcopter using reinforcement learning, hovering of 1-axial drones prototype is implemented through reinforcement learning. A complementary filter is used to measure the correct angle, and the range of angles is from -180 degrees to +180 degrees using modified complementary filter. The policy gradient method is used together with the REINFORCE algorithm for reinforcement learning. The prototype learned in this way confirmed the difference in performance depending on the length of the episode.

• Asian Journal of Innovation and Policy
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• v.4 no.2
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• pp.200-216
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• 2015

This paper empirically investigates the role of R&D intensity on market concentration of firms using four key market valuation variables, namely (1) market share, (2) labor intensity, (3) firm age and, (4) firm's market value. The empirical tests use database at firm level for the Indian IT sector from 1999 to 2013 from the CMIE Prowess database. The results of the regression analyses partially support our hypothesis that R&D intensity positively influences firm's market value measure by the H-index. The test results are consistent with the hypotheses that R&D spending is more valuable for firms with larger market shares, higher labor intensity, and firms that are diversified.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.28 no.2
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• pp.133-138
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• 2005

The South Korean Government had supported the IT implementation of 30,000 SMB(Small and Medium-sized) enterprises from '2000 to '2003 for the purpose of the competitiveness of SMB enterprises. However, the utilization rate of If package is very low. This paper recommanded the improved suggestion of the existed policies of the following service of the SMB industry's information technology implementation. There are industry-university cooperation program, efficient on-offline integration system, the development of SMB industry's IT performance measure evaluation index and so on.

• Health Policy and Management
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• v.13 no.2
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• pp.101-124
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• 2003

Performance of public hospitals is difficult to define and measure because not only their managerial or financial performance but also their role as a public entity is important. The purpose of this paper is to examine the internal and external factors that influence the performance of local government hospitals. A multiple regression was performed to analyze the effects of the environmental, organizational, operational, and cost-related factors on the return on total assets(ROA), operating margin(OM), and the ratio of Medicaid patients. Empirical results show that financial performance (ROA and OM) are more influenced by operational or cost-related factors, while the ratio of Medicaid patients is more affected by environmental or organizational characteristics. It is noteworthy that competition and the contract with private sector management have negative effects on the ratio of Medicaid patients that local government hospitals treat.

• Journal of the Korean Society of Marine Environment & Safety
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• v.7 no.2
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• pp.105-121
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• 2001

After the Sea Prince oil spill accident in 1995, the korean government has taken a measure to establish an emergency response system and equip clean-up capacity against large spill, major contents of which are as follows: First, Korea Marine Pollution Response Corporation has been established as a non-government organization for recovery of spilled oil in order to improve private response capabilities. Second, clean-up equipments, such as large clean-up vessels and oil fences for the open sea operation has been expanded. Third, a national contingency plan on the large spill accidents has been established compliance with the provisions of Article 6 of the OPRC 1990. However, there exist some problems in the national response system, such as clearly roles definition between government and private agencies; propel amendment of the Marine Pollution Prevention Act to incorporate major contents of the OPRC 1990; and training and exercises of clean-up personnel. With the above problems in mind, this paper reviews the current issues on the national oil pollution response system and recommends policy-making to tackle to those problems.

• Journal of Digital Convergence
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• v.6 no.2
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• pp.97-105
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• 2008

This paper tries to measure the spill-over effect of the production and investment of telecommunication service industry (hereafter telecommunication industry), using the most recent data of 2003 input-output tables. The results are summarized as follows. First, the industries which have the biggest spill-over effect from the production of telecommunication industry is miscellaneous business service (including the sale commission of telecommunication service), other engineering services (including royalty), and business consumption. Second, the production of telecommunication industry induces more value-added, and less production, less import, and less employment than related industries such as radio and television equipment, communications and broadcasting equipment, and computer and peripheral equipment. Third, while the investment of telecommunication service amounts to 15% of its production, the effect of the investment on production, value-added, consumption, and employment reaches 70% of that of its production. The policy implication of this paper is that the telecommunication industry contributes to overall economy mainly through its investment.

• Proceedings of the KSME Conference
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• 2007.05a
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• pp.479-484
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• 2007

Recently China has carried out a successful anti-satellite missile test at more than 850km altitude January 11 destroying an aging Chinese weather satellite target with a kinetic kill vehicle launched on board a ballistic missile. Korea has developed scientific and commercial satellites and sounding rockets from 1990s. As the fear of the militarisation of space becomes the reality, we need to consider the safety of our space assets from the perspectives of design, operation, and policy. In this paper we study on the general meanings and impacts of Chinese anti-satellite missile test and the measure to protect our space assets from the points of the design, operation and policy.

• Korean Journal of Social Welfare
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• v.48
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• pp.113-149
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• 2002

The primary purpose of this study is to analyze the decreasing effect of public and private income transfers on poverty rate. Two year data of Korean Labor and Income Panel Study (KLIPS, 1998, 1999) are used for the analysis, and 1/2 of median income and 1/3 of mean income are adopted to measure poverty rate. Although private income transfer contributes more to reduce the rate than the public transfer, the main effect for decreasing poverty rate is forced by the wage. Statistically significant variables that affect to the exit of poverty based on the logistic regression analysis are number of family members(-), wage(+), property income(+), social insurance benefit(+), and the transfer income(+). Therefore, the future policy should be more related with the active labor market policy for developing better human resources among the poor family.