• Title/Summary/Keyword: 회피효과

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The Effect of Corporate Governance on Weighted Average Cost of Capital and Tax Avoidance (기업지배구조가 가중평균자본비용과 조세회피간의 관련성에 미치는 영향)

  • Lee, Hwa Ryeong;Kim, Jin Seop
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.5
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    • pp.543-548
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    • 2017
  • This paper examines the effects of strong corporate governance for listed companies in accessing capital markets from the point of view of the weighted average cost of capital. Results found that corporate governance had a significant negative(-) relation to the weighted average cost of capital. This finding is consistent with previous research and implies that the higher shareholder ownership and foreign ownership have confidence in the financial information of the company, and therefore, risk is reduced for investors. This results in lower expected rates of return and companies will pay a lower cost of capital. Second, tax evasion had a positive effect(+) on the weighted average cost of capital. The low quality of corporate accounting information is expected to increase tax avoidance. Accordingly, this results in increased risk. If the required rate of return is high in its impact,it leads to increased capital costs. In addition, corporate governance and tax avoidance factors showed a negative affect (-) on the weighted average cost of capital. Corporate governance plays an important role in tax avoidance and the weighted average cost of capital, and strong corporate governance reducesthe impact on tax avoidance. In addition, the weighted average cost of capital in capital markets showed the reducing effect.

The relationship of trait anger and social avoidance with workplace bullying victimization among male and female office workers: The moderating effects of organizational climate (남녀 사무직 직장인의 특성분노, 사회적 회피, 직장 내 괴롭힘 피해 간 관계: 조직 분위기의 조절효과를 중심으로)

  • Soyeong Choi;Hee-sun Jun;Seung-yeon Lee
    • Korean Journal of Culture and Social Issue
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    • v.23 no.1
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    • pp.53-74
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    • 2017
  • Workplace bullying is becoming one of social issues. The aim of the present study was to investigate whether the contextual variables(communication climate, social climate) moderate the relations between the individual variables(trait anger, social avoidance) and workplace bullying victimization. The self-report data of 207 office workers(115 men, 92 women) in Seoul and Gyeonggi-do was analyzed. The results of hierarchical regression indicate that trait anger positively predicted men's workplace bullying victimization only when social climate is bad. Social avoidance positively predicted men's bullying victimization only when communication climate is good. There was no moderating effect of the contextual variables among women. Trait anger positively predicted women's workplace bullying victimization only when considering communication climate as a contextual variable. Social avoidance has no significant effect on women's workplace bullying victimization. However, both communication climate and social climate negatively predicted women's victimization. The implications and suggestions for prevention and intervention of workplace bullying were discussed.

The Differential Effects of Cultural Disposition and Need for Cognitive Closure on Framing Effects (문화성향과 종결욕구에 따른 틀효과에서의 차이)

  • Joo, Mijung;Lee, Jaesik
    • Korean Journal of Cognitive Science
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    • v.24 no.2
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    • pp.173-201
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    • 2013
  • This study aimed to investigate the differential effects of individual's cultural disposition (individualism-collectivism or horizontal-vertical thinking) and need for cognitive closure(NFC) on framing effects. For this purpose, the participants were divided into 4 different cultural disposition groups based on Singelis et al.'s[1] INDCOL scale, and 2 different NFC groups based on Lee's[2] NFC Scale, and then asked to respond on 5 decision making scenarios. The results can be summarized as followings. First, participants preferred risk-avoidant option in gain frame, whereas risk-seeking option in loss frame. Second, there are no difference of cultural disposition on framing effects, but high NFC group showed larger framing effects than low NFC group in loss frame. Third, collectivism and vertical thinking in high NFC condition showed larger framing effects than low NFC condition.

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Multipath-Based Congestion Control Scheme in Wireless Sensor Networks (무선 센서 네트워크에서의 멀티패스 기반 혼잡 제어 기법)

  • Lee, Dong-Ho;Chung, Kwang-Sue
    • Journal of KIISE:Computing Practices and Letters
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    • v.16 no.4
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    • pp.452-456
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    • 2010
  • In wireless sensor networks, due to the many-to-one convergence of upstream traffic, congestion more probably appears. Network congestion can be alleviated by controlling incoming traffic, but using traffic control can violate fidelity level required by applications. In this paper, we propose multipath-based congestion control scheme alleviating congestion by resource control for wireless sensor networks. When congestion occurs, the multipath-based congestion control scheme distributes network traffic through multiple alternate paths, and consequently, the scheme enables to detour in the congested spot and increase resource utilization. Our results show that our multipath-based congestion control scheme can satisfy fidelity level required by applications and alleviate congestion effectively.

Experiment of Multitudinous Ultrasonics Sensors using Sequentially Transmitting Ultrasonic Signa (순차적 초음파 신호 송출 방식을 이용한 다중 초음파 센서 실험)

  • Chang, Jae-Won;Koo, Bon-Soo;Lee, Sang Jeong
    • Journal of the Korean Society for Aeronautical & Space Sciences
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    • v.45 no.2
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    • pp.124-132
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    • 2017
  • With the growth of interest in the UAVs, the study of the UAV collision avoidance is in progress. Lidar, Video camera, laser sensor, and ultrasonic sensor may be utilized for collision avoidance of UAV. In this paper, the characteristics of MB 1230 ultrasonic sensor is analyzed through the experiment. When concurrently using multitudinous ultrasonic sensors, ultrasonic sensors do not generate correct measurement values. To solve ultrasonic sensor interference, sequentially transmitting ultrasonics signal is suggested by using 'Enable' signal input of ultrasonic sensor, so by activating each ultrasonic sensor gradually. This proposed solution is also verified by experimentation.

A Study on the Algorithm for Automatic Generation of Optimal Waypoint with Terrain Avoidance (지형 회피를 위한 최적 경로점 자동 생성 알고리듬 연구)

  • Park, Jung-Jin;Park, Sang-Hyuk;Ryoo, Chang-Kyung;Shin, Sung-Sik
    • Journal of the Korean Society for Aeronautical & Space Sciences
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    • v.37 no.11
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    • pp.1104-1111
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    • 2009
  • In the low altitude, mission of the aircraft is restricted by a variety of threats such as anti-air missiles and terrain obstacles. Especially, aircraft have always a risk of ground collision near terrain. In this study, to effectively solve this problem, we developed the flight path generation algorithm that is considered the terrain avoidance. In this flight path generation algorithm, waypoints that should be passed by the UAV are selected first. The waypoints are located in the middle of the terrain obstacles. Then, physically meaningful waypoints sets are classified by Dijkstra algorithm. The optimal waypoint guidance law based on the optimal control theory is applied to produce trajectory candidates. And finally the minimum control energy trajectory is determined.

The Design of Evading Collision System of Unman Vehicle (무인 이동체의 충돌 회피 시스템 설계)

  • Kim, Tae-Hyoung;Jang, Jong-Wook
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2016.10a
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    • pp.254-255
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    • 2016
  • The Human have sought convenience through advancing Science skill, The Generation that unman control all machine have came. the unman - vehicle have used and applied flight, ship, car, manufacturing all over the world. plus which, that is researching. but pros and cons of unman - vehicle is that unman control machine, It mean that unman - vehicle have high possibility which have collision with obstacle on driving. I will show you that this evading collision will be made from fuzzy control and video recognition and sensor recognition.I look for good effect for this system.

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Array of Ultrasonic Sensor for Obstacle Avoidance of Intelligent Wheelchair (지능형 휠체어의 장애물 감지를 위한 초음파 센서의 배열)

  • Kim, Tae-Ui;Kwon, Kyung-Su;Park, Se-Hyun
    • Proceedings of the Korea Information Processing Society Conference
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    • 2009.04a
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    • pp.15-18
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    • 2009
  • 지능형 휠체어 구현에 있어 초음파 센서의 배열은 전동휠체어가 장애물을 감지할 수 있는 능력을 결정한다. 따라서 본 논문에서는 지능형 휠체어의 장애물 감지를 위한 초음파 센서의 효과적인 배열 방법을 제안한다. 초음파 센서 모듈은 총 10개의 4개 세트로 구성되어 있다. 전동 휠체어의 전방, 좌, 우측에는 각각 3개의 센서를 48도씩 중첩되게 겹쳐 하나의 세트로 구성하고, 후방에는 하나의 센서를 구성한다. 지능형 휠체어는 사용자 인터페이스, 장애물 회피 모듈, 모터 제어 모듈, 초음파 센서 모듈로 구성된다. 사용자 인터페이스는 정해진 명령을 하달 받고, 모터 제어 모듈은 하달된 명령과 센서들에 의해 반환된 장애물과의 거리 정보로 모터제어보드에 연결되어 있는 두 개의 좌우 모터들을 조종한다. 센서 모듈은 전동휠체어가 움직이는 동안에 주기적으로 센서들로부터 거리 값을 반환 받아 벽 또는 장애물을 감지하여 장애물의 위치를 사용자 인터페이스를 통해서 알려 주고, 또한 장애물 회피 모듈에 의해 장애물을 우회 하도록 움직인다. 제안된 방법의 센서 배열은 실험을 통해 지능형 휠체어가 임의로 설치된 장애물을 효과적으로 감지하고 보다 정확하게 장애물을 회피 할 수 있음을 보였다.

The Relationship between Adult Attachment and Interpersonal Relationship Competence of College Students: The Mediating Effect of Cognitive Emotion Regulation Strategies (대학생의 성인애착과 대인관계능력의 관계: 인지적 정서조절 전략의 매개효과)

  • Joo, Eunjee;Choi, Insun
    • The Journal of the Korea Contents Association
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    • v.21 no.10
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    • pp.712-722
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    • 2021
  • The primary purpose of this study was to examine the mediating effect of cognitive emotion regulation strategies in the relationship between adult attachment and interpersonal relationship competence. To achieve the purpose of the study, college students from nationwide completed the questionnaire and analyzed 326 valid ones. Descriptive statistics, Pearson correlation analysis, and structural equation model were performed using SPSS 22.0 and AMOS 23.0. The results are as follows. First, adult attachment(attachment anxiety and attachment avoidance) were negatively correlated with interpersonal relationship competence. Also, attachment avoidance was significantly influenced on interpersonal relationship competence than attachment anxiety. Second, in the relationship between adult attachment and interpersonal relationship competence, attachment anxiety was fully mediated and attachment avoidance was partially mediated with cognitive emotion regulation strategies. Attachment anxiety and attachment avoidance mediated with adaptive cognitive emotion regulation strategies. Based on these results, we verified the importance and the possibility of changing the cognitive emotion regulation for increasing the level of interpersonal relationship competence. Finally, this study may provide an insight in terms of developing education and programs of adaptive cognitive emotion regulation strategies in counseling session.

How Indirect Contacts of Older Adults through Media Influence Ageism: Investigating the Mediating Role of Attitudes toward Older Adults and Social Norm (매체를 통한 노인접촉경험이 연령주의 행동의도에 미치는 영향: 노인에 대한 태도와 사회적 규범의 매개효과를 중심으로)

  • An, Soontae;Lee, Sun Young;Chung, Soondool
    • 한국노년학
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    • v.37 no.3
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    • pp.763-781
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    • 2017
  • This study explores the relationship between indirect contacts of older adults and ageism related behaviors by investigating adults' exposure to portrayals of older people and their images in media. This study also investigates how indirect contacts of older adults influence ageism related behaviors such as avoidance and discrimination against older adults through attitudes and social norms about older adults. Using an online survey collected from 252 adults aged 18-64 years, the authors found that indirect contacts of older adults through media predicted attitude toward older adults as well as social norms. The results also revealed that social norm predicted both avoidance and discrimination behavior against older adults while attitude toward older adults only predicted avoidance behavior. Finally, the findings indicated that attitude toward older adults mediated the relationship between indirect contacts through media and avoidance behavior. However, social norm mediated the relationships between indirect contacts through media and discrimination as well as avoidance behaviors. Implication and limitation of the findings are discussed.