• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.46 no.4
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• pp.392-405
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• 2010

The population of small yellow croaker, Larimichthys polyactis, in the Yellow and East China Seas has decreased significantly since the mid 1970s. Several management measures have been introduced to conserve it, but population size remains low. To rebuild this population, it is now necessary to consider more effective management methods based on the stock assessment. To determine long-term population changes, fishery and biological data collected over 34 years (1969-2002) were analysed. Yearly fish length compositions were analysed for the time periods 1968 through 1970, 1978 through 1982, and 1993 through 2002; and catch data was available from 1969 to 2002. Annual population sizes were calculated based on length composition, the relationship between total length and body weight, and total landings. Analyses showed that since the 1970s, average size of harvested fish decreased; the proportion of less mature fish (smaller than the 50% maturity length, 19cm) in catches has increased and the estimated biomass has decreased significantly. Consequently, the main management recommendation is that juvenile fish need to be better protected to allow the rebuilding of resources to a more sustainable population level. This will require fish size limit, permissible mesh size, and closed area and season regulations.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.40 no.4
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• pp.147-153
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• 2017

The mortality rate in industrial accidents in South Korea was 11 per 100,000 workers in 2015. It's five times higher than the OECD average. Economic losses due to industrial accidents continue to grow, reaching 19 trillion won much more than natural disaster losses equivalent to 1.1 trillion won. It requires fundamental changes according to industrial safety management. In this study, We classified the risk of accidents in industrial complex of Ulju-gun using spatial analytics and data mining. We collected 119 data on accident data, factory characteristics data, company information such as sales amount, capital stock, building information, weather information, official land price, etc. Through the pre-processing and data convergence process, the analysis dataset was constructed. Then we conducted geographically weighted regression with spatial factors affecting fire incidents and calculated the risk of fire accidents with analytical model for combining Boosting and CART (Classification and Regression Tree). We drew the main factors that affect the fire accident. The drawn main factors are deterioration of buildings, capital stock, employee number, officially assessed land price and height of building. Finally the predicted accident rates were divided into four class (risk category-alert, hazard, caution, and attention) with Jenks Natural Breaks Classification. It is divided by seeking to minimize each class's average deviation from the class mean, while maximizing each class's deviation from the means of the other groups. As the analysis results were also visualized on maps, the danger zone can be intuitively checked. It is judged to be available in different policy decisions for different types, such as those used by different types of risk ratings.

• Journal of the Korean Society for Library and Information Science
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• v.4
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• pp.43-71
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• 1975

Operations research has developed rapidly since its origins in World War II. Practitioners of O. R. have contributed to almost every aspect of government and business. More recently, a number of operations researchers have turned their attention to library and information systems, and the author believes that significant research has resulted. It is the purpose of this essay to introduce the library audience to some of these accomplishments, to present some of the author's hypotheses on the subject of library management to which he belives O. R. has great potential, and to suggest some future research directions. Some problem areas in librianship where O. R. may play a part have been discussed and are summarized below. (1) Library location. It is usually necessary to make balance between accessibility and cost In location problems. Many mathematical methods are available for identifying the optimal locations once the balance between these two criteria has been decided. The major difficulties lie in relating cost to size and in taking future change into account when discriminating possible solutions. (2) Planning new facilities. Standard approaches to using mathematical models for simple investment decisions are well established. If the problem is one of choosing the most economical way of achieving a certain objective, one may compare th althenatives by using one of the discounted cash flow techniques. In other situations it may be necessary to use of cost-benefit approach. (3) Allocating library resources. In order to allocate the resources to best advantage the librarian needs to know how the effectiveness of the services he offers depends on the way he puts his resources. The O. R. approach to the problems is to construct a model representing effectiveness as a mathematical function of levels of different inputs(e.g., numbers of people in different jobs, acquisitions of different types, physical resources). (4) Long term planning. Resource allocation problems are generally concerned with up to one and a half years ahead. The longer term certainly offers both greater freedom of action and greater uncertainty. Thus it is difficult to generalize about long term planning problems. In other fields, however, O. R. has made a significant contribution to long range planning and it is likely to have one to make in librarianship as well. (5) Public relations. It is generally accepted that actual and potential users are too ignorant both of the range of library services provided and of how to make use of them. How should services be brought to the attention of potential users? The answer seems to lie in obtaining empirical evidence by controlled experiments in which a group of libraries participated. (6) Acquisition policy. In comparing alternative policies for acquisition of materials one needs to know the implications of each service which depends on the stock. Second is the relative importance to be ascribed to each service for each class of user. By reducing the level of the first, formal models will allow the librarian to concentrate his attention upon the value judgements which will be necessary for the second. (7) Loan policy. The approach to choosing between loan policies is much the same as the previous approach. (8) Manpower planning. For large library systems one should consider constructing models which will permit the skills necessary in the future with predictions of the skills that will be available, so as to allow informed decisions. (9) Management information system for libraries. A great deal of data can be available in libraries as a by-product of all recording activities. It is particularly tempting when procedures are computerized to make summary statistics available as a management information system. The values of information to particular decisions that may have to be taken future is best assessed in terms of a model of the relevant problem. (10) Management gaming. One of the most common uses of a management game is as a means of developing staff's to take decisions. The value of such exercises depends upon the validity of the computerized model. If the model were sufficiently simple to take the form of a mathematical equation, decision-makers would probably able to learn adequately from a graph. More complex situations require simulation models. (11) Diagnostics tools. Libraries are sufficiently complex systems that it would be useful to have available simple means of telling whether performance could be regarded as satisfactory which, if it could not, would also provide pointers to what was wrong. (12) Data banks. It would appear to be worth considering establishing a bank for certain types of data. It certain items on questionnaires were to take a standard form, a greater pool of data would de available for various analysis. (13) Effectiveness measures. The meaning of a library performance measure is not readily interpreted. Each measure must itself be assessed in relation to the corresponding measures for earlier periods of time and a standard measure that may be a corresponding measure in another library, the 'norm', the 'best practice', or user expectations.

• Advances in Computational Design
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• v.4 no.2
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• pp.119-139
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• 2019

Planning and management building projects should tackle the coordination of works and the management of limited spaces, traffic and supplies. Activities cannot be performed without the resources available and resources cannot be used beyond the capacity of workplaces. Otherwise, workspace congestion will negatively affect the flow of works. Better on-site management allows for substantial productivity improvements and cost savings. The procurement system should be able to manage a wider variety of materials and products of the required quality in order to have less stock, in less time, using less space, with less investment and avoiding multiple storage stations. The objective of this paper is to demonstrate the advantages of using the Chronographic modeling, by combining spatiotemporal technical scheduling with the 4D simulations, the Last Planner System and the Takt-time when modeling the construction of building projects. This paper work toward the aforementioned goal by examining the impact that material flow has on site occupancy. The proposed spatiotemporal model promotes efficient site use, defines optimal site-occupancy and workforce-rotation rates, minimizes intermediate stocks, and ensures a suitable procurement process. This paper study the material flow on the site and consider horizontal and vertical paths, traffic flows and appropriate means of transportation to ensure fluidity and safety. This paper contributes to the existing body of knowledge by linking execution and supply to the spatial and temporal aspects. The methodology compare the performance and procurement processes for the proposed Chronographic model with the Gantt-Precedence diagram. Two examples are presented to demonstrate the benefits of the proposed model and to validate the related concepts. This validation is designed to test the model's graphical ability to simulate construction and procurement.

• Journal of Information Technology Applications and Management
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• v.17 no.1
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• pp.11-33
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• 2010

The majority of graphs and visuals made publicly available by Thai listed companies tend to be disjointed and minimal. Only a little over fifty percent of the total 478 companies included graphic representations of their business operations and performance in the form of two or three dimensional spreadsheet based graphs in their annual reports, investor relations documents, websites and so on. For novice users, these visual representations are unlikely to give the big picture of what is the company's financial position and performance. Neither will they tell where the company stands in its own operating environment. The existing graphics and visuals, in very rare cases, can provide a sense of the company's future outlook. For boundary users such as audit committees whose duty is to promote good governance through transparency and disclosure, preliminary interview results show that there is some doubt as to whether the inclusion of big-picture visuals can really be of use to minority shareholders. These boundary users expect to see more insightful visuals beyond those produced by traditional spreadsheets which will enable them to learn to cope with the on-going turbulence in today's business environment more quickly. However, the debate is still going on as to where to draw the line between internal or external reporting visuals.

• Proceedings of the Korea Technical Association of the Pulp and Paper Industry Conference
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• 2000.06a
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• pp.34-39
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• 2000

Today's size of production operations in the packaging paper sector I sconstantly increasing , featuring integral processing systems, high-speed paper machines, and the increased marketing of lower basis weight products. The risk factors involved in these large investments lie more than ever in the available furnish potential and ongoing requirements for further closure of water loops and lower operating costs. A comparison is drawn between recovered paper furnish mixtures used in European mills with regard to fibre properties, strength potential and contaminant content, Both the furnish situation and development trends in modern fluting and testliner machines are instigating concept changes in stock preparation, the approach flow as well as in process water and rejects technology. Developments are currently focussed for example on more efficient debris separation using fine slotted screening, optimized refining , more systematic process water management with loop separation and integral water clarification as well as more efficient removal of microstickies, fillers and fines through appropriate combination of rejects handling and water clarification processes. Product quality differentiation depends decisively on strength characteristics as a function of refining , fines removal , paper machine technology, and sizing . Maximum availability of today's high speed paper machines and , as a result, cost effective production can be ensured by optimum balancing of all subsystems with in the overall concept and by reliable control of problems with contaminants and deposits.

• Journal of Sericultural and Entomological Science
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• v.22 no.1
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• pp.52-58
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• 1980

Root system and distribution of soil components (pH, available P, K, Ca and Mg) were studied in a 20-year old, low-cutting mulberry field. The variety, kairyonezumigaeshi (Morus alba L.), was planted in a spacing of 1.8m${\times}$0.6m(740 tiess/10a). Roots and soil samples were taken from each of 196 blocks in a demension of 26${\times}$17${\times}$10cm(as shown in Fig. 1) from the soil between rows. 1. Whereas root system concentrated towards the stock, chemical components, pH, available P, Ca and Mg, were increasing toward the center of the row spacing. 2. Root system and distribution of chemical components between trees were not significantly different among blocks. 3. Roots were distributed most densely in a depth of 10∼20, intermediate 20∼30 and 30∼40, and least 0∼10cm. However, the concentrbtion of chemical components was the highest in a depth of 0∼10cm and decreased with soil depth. The soil. a depth of 0∼10cm on the center of row spacing, was the lowest in the root system and the richest in a chemical components. The results indicate that special fertilizinng management is required for the efficient absorption of nutrients.

• Journal of Korea Foresty Energy
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• v.25 no.2
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• pp.16-21
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• 2006

This study aimed to assess biomass energy resources available from waste wood due to forest land conversion. Forest land area of 7,806ha on annul average during 2001-2005 was converted to other land use and the growing stock of $266,551m^3$ was felled annually due to the conversion. Biomass energy potential of waste wood due to forest land conversion was estimated to 102,325 tons of biomass on annual average during 2001-2005 of which 57,945 tons were from coniferous forest and 44,379 tons were from broadleaved forest. Biomass energy Potential Per unit area Per year increased for the same period and was estimated to 13.0 tons of biomass on annual average.

• The Korean Journal of Financial Management
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• v.2 no.1
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• pp.55-75
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• 1986

This article is to analyse the economic efficiency of capital market, which plays a role of resource allocation in terms of financial claims such as stock and bond. It provides various contributions to the welfare theoretical aspects of modern capital market theory. The key feature that distinguishes the theory described here from traditional welfare theory is the presence of uncertainty. Securities has time dimensions and the state and outcome of the future are really uncertain. This problem resulting from this uncertainty can be solved by complete market, but it has a weak power to explain real stock market. Capital Market is faced with the uncertainity because it is a kind of incomplete market. Individuals and firms in capital market made their consumption-investment decision by their own criteria, i. e. the maximization of expected utility form intertemporal consumption and the maximization of the market value of firm. We noted that allocative decisions that had to be made in the economy could be naturally subdivided into two groups. One set of decisions concerned the allocation of first-period resources among consumption $C_i$, investment in risky firms $I_j$, and riskless investment M. The other decisions concern the distribution among individuals of income available in the second period $Y_i(\theta)$. Corresponing to this grouping, the theoretical analysis of efficiency has also been dichotomized. The optimality of the distribution of output in the second period is distributive efficiency" and the optimality of the allocation of first-period resources is 'the efficiency of investment'. We have found in the distributive efficiency that the conditions for attainability is the same as the conditions for market optimality. The necessary and sufficient conditions for attainability or market optimality is that (1) all utility functions are such that -$\frac{{U_i}^'(Y_i)}{{U_i}^"(Y_i)}={\mu}_i+{\lambda}Y_i$-linear risk tolerance function where the coefficients ${\mu}_i$ and $\lambda$ are independent of $Y_i$, and (2) there are homogeneous expectations, i. e. ${\Large f}_i(\theta)={\Large f}(\theta)$ for every i. On the other hand, the efficiency of investment has disagreement about optimal investment level. The investment level for market rule will not generally lead to Pareto-optimal allocation of investment. This suboptimality is caused by (1)the difference of Diamond's decomposable production function and mean-variance valuation model and (2) the selection of exelusive investment or competitive investment. In conclusion, this article has made an analysis of conditions and processes of Pareto-optimal allocation of resources in capital marker and tried to connect with significant issues in modern finance.