• 식품보건융합연구
• /
• 제10권2호
• /
• pp.27-36
• /
• 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.

• 웰빙융합연구
• /
• 제6권1호
• /
• pp.23-31
• /
• 2023

Purpose: The purpose of this study is a preliminary study to develop a comprehensive information avoidance scale that includes various search contexts. Research design, data and methodology: This study is a part of exploratory sequential design of mixed method for the development of information avoidance scale. Based on the themes derived from the analysis of the in-depth interview data collected in the qualitative research of the first stage of the study, 45 preliminary items on information search and avoidance were constructed. The factors related to information searching included information recognition, information seeking purpose, and information search expectations. Individual, information, time, and system factors were related to information avoidance. Pearson's correlation analysis was performed for the correlation between factor items, and Cronbach's alpha analysis was performed for the reliability analysis of the items. Exploratory factor analysis was applied to examine the construct validity of 35 items of information avoidance. Results: Among the information avoidance items, one of the less relevant among information purpose items, two information factor items, and one time factor item were excluded. Conclusions: A secondary survey should be conducted to confirm the validity and reliability of the scale composed of adjusted items (35) based on the results of exploratory factor analysis. The strength of this preliminary scale is that it was developed based on vivid qualitative data of ordinary people who had experiences of search and avoidance in various search contexts.

• 경영과정보연구
• /
• 제17권
• /
• pp.45-65
• /
• 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.

• Asia pacific journal of information systems
• /
• 제33권4호
• /
• pp.1016-1035
• /
• 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.

• 로봇학회논문지
• /
• 제3권3호
• /
• pp.212-218
• /
• 2008

Collision avoidance is a fundamental and important task of an autonomous mobile robot for safe navigation in real environments with high uncertainty. Obstacles are classified into static and dynamic obstacles. It is difficult to avoid dynamic obstacles because the positions of dynamic obstacles are likely to change at any time. This paper proposes a scheme for vision-based avoidance of dynamic obstacles. This approach extracts object candidates that can be considered moving objects based on the labeling algorithm using depth information. Then it detects moving objects among object candidates using motion vectors. In case the motion vectors are not extracted, it can still detect the moving objects stably through their color information. A robot avoids the dynamic obstacle using the dynamic window approach (DWA) with the object path estimated from the information of the detected obstacles. The DWA is a well known technique for reactive collision avoidance. This paper also proposes an algorithm which autonomously registers the obstacle color. Therefore, a robot can navigate more safely and efficiently with the proposed scheme.

• 대한교통학회지
• /
• 제27권4호
• /
• pp.137-143
• /
• 2009

고속도로에서 전방 시인이 용이하지 않은 구간에 사고차량이 존재 할 경우, 사고차량과의 충돌을 사전에 예방하기 위한 운전지원정보의 필요성이 높아지고 있다. 본 연구는 충돌방지정보 제공에 따른 운동행동에 미치는 영향을 드라이빙 시뮬레이터를 이용하여 검토하였다. 충돌방지정보를 교통상황에 따른 위험 정도에 따라 주의, 경계, 경고정보의 3단계로 나누어 검토하였고, 차량기기를 통해 제공된 정보에 대한운전자의 시인행동 및 사고차량과의 충돌회피를 위한 운전행동을 분석하였다. 또한, 제공된 정보에 대한 중요성 평가를 실시하였다. 실험 결과에 따르면, 충돌방지정보를 두 단계로 나누어 연속으로 제공할 경우에 사고발생을 낮추는 데에 효과가 있었고, 또한 두 번째 제공되는 정보는 시각정보보다는 청각 중심의 정보가 제공되어야 한다는 것을 밝혔다.

• Asia pacific journal of information systems
• /
• 제16권3호
• /
• pp.95-116
• /
• 2006

Although the study of post-adoption has increased in recent years, few studies have focused on the moderating effect of uncertainty avoidance on the relationship between post-expectation and behavior. The purpose of this study is to examine the moderating effect of uncertainty avoidance in the mobile Internet domains. This study proposed a post-adoption model based on prior continuance model. This theoretical model was verified empirically by conducting web surveys and multi-group analysis. Based on the survey data, we classified users into those with high uncertainty avoidance and those with low uncertainty avoidance. The results indicate that post expectations have significant impacts on satisfaction and continuance intention. The results also show that the impacts of intrinsic motivational factors of mobile Internet services on satisfaction and continuance intention are stronger for users with high uncertainty avoidance. On the other hand, the impacts of extrinsic motivational factors on satisfaction and continuance intention are stronger for users with low uncertainty avoidance, with a few exceptions. This paper ends with theoretical and managerial implications of the study results, as well as limitations and future research directions.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권2호
• /
• pp.103-112
• /
• 2022

This study aims to obtain empirical evidence regarding the link between tax avoidance (TA) and the readability of financial statements. This is a quantitative research using Ordinary Least Squares regression analysis which is then processed using STATA 14.0. A total of 278 companies listed on the Indonesia Stock Exchange during the period 2017-2019 is the data of this study. In detecting TA in a company, this study uses the ETR and CashETR and for the measurement of financial statement readability, this study uses gunning fog index and length of the document. The findings of this study suggest that tax avoidance and clear financial statements are mutually exclusive in the sense that when tax avoidance is practiced, companies will tend to conceal the information conveyed by financial statements. In other words, it is concluded that the more a company engages in tax avoidance, the lower the readability of the company's financial statements. This study provides in-depth evidence that tax avoidance is indirectly related to the disclosure of information by the company. Users of financial statements will realize that the company seeks to make disclosures that are in their best interests to avoid their tax avoidance strategy being detected.

• 대한기계학회:학술대회논문집
• /
• 대한기계학회 2000년도 추계학술대회논문집A
• /
• pp.647-652
• /
• 2000

This paper proposes a collision warning/avoidance algorithm using a trajectory prediction method. This algorithm is based on 2-dimensional kinematics and the Kalman filter has been used to obtain the information of the object vehicle. This algorithm has been investigated via computer simulation and showed a good trajectory prediction performance. The proposed collision warning/avoidance algorithm would enhanced driver acceptance for a collision warning/avoidance system.

• 한국전자통신학회논문지
• /
• 제13권1호
• /
• pp.127-132
• /
• 2018

무인비행체와 관련된 기술의 주요 이슈 중 하나는 충돌 회피이다. 특히, 다중 무인비행체 간의 충돌 회피는 무인비행체의 응용분야를 다수의 무인비행체가 제한된 공간에서 운영되는 민간 분야로 확장하기 위하여 매우 중요한 기술이다. 본 논문에서는 FANET(: Flying Ad Hoc Network)에 기반을 둔 충돌 회피 방안을 소개한다. 제안된 방식은 무선 데이터통신에서 사용되는 충돌회피 방식과 유사한 방법을 채택한다. 이 방식을 통하여 무인비행체들은 통상적인 사용자 정보를 주고받을 뿐만 아니라 충돌 회피를 위한 비행 정보도 공유한다.