• 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.

• The Korea Journal of Herbology
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• v.26 no.1
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• pp.21-27
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• 2011

Objectives : This study aimed to design manual of guideline book for combined medicaion of the oriental and the western drugs in the disease of the aged. Method : First, we collected informations about guideline book for drug medication, and we investigated wishes of professors who are working for an oriental medicine at universities. Result & Conclusion : 1. The greater part of professors recognized necessity of guideline book for combined medicaion of the oriental and the western drugs. 2. The basic stages of framing guideline book for combined medicaion of the oriental and the western drugs are as follows. The first step is planning of framing guideline book for combined medicaion of the oriental and the western drugs. The second step is organization of framing group and advisory committee for guideline book. The next steps are searching the core of items and making a searching all the literature and estimating the literature. And then, we should complete basic contents of guideline book in a row, and those must be examined thoroughly by external experts. Finally we can make public the guideline book for combined medicaion of the oriental and the western drugs. If there are reform contents in the guideline book, we can amend contents and make public the revision guideline book again. 3. We need guideline information center for combined medicaion of the oriental and the western drugs in the disease of the aged for framing, wide-spread and development of guideline book. 4. We think that the guideline information center should be composed of a steering committee, a committee of controlling informations and advisory committee for guideline book.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.23
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• pp.129-153
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• 2004

What can easily be concluded is that the Orgalime's General Conditions will be preferred by contractors to the Silver Book. However, it is probable that for some projects the Orgalime's General Conditions will not be acceptable to employers without significant amendment, particularly to such matters as design obligations, limitation of liability, force majeure and possibly the extension of time provisions. It is doubtful, however, whether the Orgalime's General Conditions will prove to be an alternative to the Silver Book. For projects for which the Silver Book was intended, the Orgalime's General Conditions will usually be unacceptable to employers and leaders. Notwithstanding this, the Orgalime's General Conditions is a welcome addition to the ever-growing suite of international contracts. And I strongly suggest that we must prepare our "General Conditions for Turnkey Contracts", etc. reflecting our law and practices as soon as possible.

• Proceedings of the Korea Information Processing Society Conference
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• 2002.11c
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• pp.2253-2256
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• 2002

본 연구에서는 온라인 다중 사용자 환경의 eBook annotation 시스템 개발에서 데이터를 의미 기반으로 관리하고, 데이터에 대하여 상호 공통적인 이해를 표현하며, 그리고 데이터에 대한 무결성 검사 등을 지원하기 위해서 eBook annotation 온톨로지를 설계하였다. eBook annotation 데이터에 대한 상호 공통적이 이해를 표현을 위해서 한국 전자책 문서 표준인 EBKS(Electronic Book of korra Standard)를 기반으로 설계하였으며 설계된 온톨로지는 Conceptual Graph(CG)를 사용하여 표현하였다. 의미 기반의 처리를 위해서 본 온톨로지에서는 동의어(Synonym) 관계와 다국어(Interlingua) 관계를 고려하였으며 또한 annotation 데이터 생성시 오류 방지와 중요도를 표현하기 위해서 integrity, important axiom을 고려했다. 제안된 온톨로지는 annotation 데이터의 재사용성을 높일 수 있고 의미 정보를 활용함으로써 eLearning, cyberclass과 같은 다중 사용자 환경에서 효과적인 협업을 가능하게 한다.

• Proceedings of the Korea Information Processing Society Conference
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• 2013.11a
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• pp.1442-1445
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• 2013

Portable devices are growth such as smart phone and smart pad and e-book market is also growing, but existing publishers have some problem of conversion paper book to e-book with technology. In this paper propose to solve this problem using HTML5 for E-book making tool. HTML5 is new version of HTML. It can be use video and audio element. Also a lot of web Browser can be use HTML5 format. If we have HTML5 compatible browser devices, we can use anywhere and anytime. We propose video book making tool using these HTML5 characteristics, it is available to support of text or images.

• Journal of the Korean Home Economics Association
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• v.45 no.3
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• pp.43-56
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• 2007

The purpose of this study was to investigate the recognition differences between picture book makers(editors/writers) and picture book consumers(parents of young children/preschool teachers) about picture books. The study subjects were 69 children's book-editors(editors, designers), 72 children's book-writers, 78 parents of young children, and 79 preschool teachers. The results of this study were as follows. First, they differently recognized the effects of good picture books on children's development, and the contents and components of picture books. However, both groups preferred creative stories to traditional stories and agreed on the children's preferences of the book genre and characteristics. Second, picture book makers and consumers were differently aware of the quality of Korean picture books published in Korea but they agreed on the quality of foreign picture books. They thought that more picture books with better contents and formality on the imaginary, artistic, and real-life related themes needed to be published in Korea. Third, the book makers and consumers obtained information on the picture books in the book stores and libraries in most cases. The book makers were more interested than the consumer in the picture, writer, cover design, and publishing company of the books, whereas the consumers placed a higher priority in the purchase process. Both groups pointed out the non-professional editing and sales policy as the problems in the Korean publishing company.

• The Journal of Society for e-Business Studies
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• v.20 no.2
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• pp.73-91
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• 2015

Nowadays, 'books' are not limited to tangible items no longer, but can be intangible digital contents, along with advancement in e-Book technology and the growth of the markets. However, the role of e-Book viewers that links digital contents and readers has been rarely studied. In this study, therefore, we examined the effects of e-Book viewer's system quality (ease-of-use, functional diversity, interactivity) and design quality (convenient design, intuitive design, emotional design) on user satisfaction, and also tested if these relations are different by the content types (cartoon, novel, and learning contents). Research findings show that all the independent variables, except for interactivity, affect user satisfaction in overall groups. In viewing cartoon content, ease-of-use, convenient design, and emotional design were significant antecedents, and intuitive design and emotional design were found important factors in novel content, while functional diversity and interactivity affect user satisfaction in learning content. We expect these findings can provide useful insights to the providers of e-Book viewers.

• Korean Institute of Interior Design Journal
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• v.17 no.3
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• pp.51-58
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• 2008

Lately, in public libraries, there are various service programs for child user by corresponding to importance of reading based education and also a variety of changes by accommodating family based cultural life style. Therefore there is a need for space planning based study on unit-data room. This study gives guide-line of space planning through categorizing of space plot and furniture lay-out in child data room. The researcher, as a first step, searched web sites of 29 data rooms of 26 libraries and summarized space plots and features of data rooms through in-person visits. Then the author made a categorization standard and did a general analysis of featured data rooms through multiple categorization steps. There are Basic Type, General Type, Book-Shelf Centered Type, Book-shelf Scattered type and Multi-Functional Type out of this categorization steps. In sum, six categorizing bases, dividing infant room from child room, space zonning, position of entrance, compactness of reading space, position of book-shelf and orientation of book-shelf will be important design standards for child data-room of future libraries and an effective guide-lines for other unit data-rooms.

• Journal of Korean Library and Information Science Society
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• v.18
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• pp.139-192
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• 1991

Though the computer has become deeply entrenched as the major tool in information processing(library works), it may be obvious that automatic book classification techniques ate still under experimentation, and the techniques have not yet been tested against the criterion of usefulness. The purpose of this study is to design of knowledge base for automatic book classification which can be put to use in library operation, and to present a methodology of application of the automatic classification into the library. Since the enumerative classification schemes which are existing are manual systems, it cannot be applied to the automatic classification, the principle of faceted classification based on concept analysis is brought in and studied. The result of this study are summarized as follows : 1. The design of knowledge base confined the field of agriculture and medicine. 2. If title is entered by the computer keyboard it will be searched in knowledge base, and then be classified by the principle of automatic classification. 3. Program flowcharts are designed as a bases of classification procedures for automatic subject recognition and classification. 4. 283 books in agriculture, 196 books in medicine were drawn at random from Taegu University Library and Young-Nal Medical Center Library respectively. 5. The experiment of automatic classification is performed 143 books in agriculture 166 books in medicine except for other subject books. 6. It was proved that automatic book classification is possible by design of knowledge base. In addition the expected values from design of knowledge base for automatic book classification are as follows : 1. The prompt and accurate process of classification is possible. 2. Though some title is classified in any library, it can be classified the some classification number by a program. 3. The user can retrieve the classification codes of books for which he or she wants to search through the computer. 4. Since the concept coordination method is employed the representing of a multisubject concept is make simple. 5. By performing automatic book classification the automation of total system can be achieved. 6. The efficient international information transfer will be advanced since all the institution maintain unified classification number.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.36 no.6
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• pp.1153-1160
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• 2016

There have been many studies on the subject of risks in the Construction Industry and many useful results have been produced. However, risk studies on the conditions of contract, which is the most critical contract documents, has not been tried despite of its contractual function in the overseas projects. In this study, various contractual risks are identified for proper and reasonable evaluation of the contractual risks possibly encountered in the Tender and/or Contract stages of the Projects. For development of study, FIDIC Red Book 1999 Edition which is world widely recognised as a standard conditions of contract prepared for the projects designed by the Employer. Contractual risks are divided into three levels and applicable clauses are assigned to each appropriate risk factors. And table of major contractual risk factors are made using the classified levels of each factors with evaluation criteria as a result of this study. As this study is made only for the conditions of contract which is prepared for the construction contracts designed by the Employer, further studies for other types of contracts such as Design-Build (FIDIC Yellow Book), EPC/Turnkey (FIDIC Silver Book) and recently developed Design, Build and Operate type of contract (FIDIC Gold Book) are required to cover various types of projects executed in the world construction markets.