• 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.

• Management & Information Systems Review
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• v.17
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• pp.45-65
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• 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.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2001.10a
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• pp.114-119
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• 2001

Based on tole investigation on mariner’s behaviors in collision avoidance, actuality of collision avoidance at sea and the research on the uncertainty of collision avoidance behaviors adopted by two encounter vessels, and for the purpose to reduce the no-coordination action of collision avoidance between two encounter vessels, and on the base of different encounter situation in international convention for preventing collisions at sea, the concept of action situation between tee encounter vessels is proposed, and the directions for every encounter vessel to adopt course alteration to avoid collision are explained in different action situation. The mechanism of avoidance and reduction of no-coordination is established in intelligent collision avoidance system, and it is important id research on intelligent collision avoidance system.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• v.1
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• pp.77-82
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• 2006

Automatic vessel collision-avoidance systems have been studied in the fields of artificial intelligence and navigation for decades. And to facilitate automatic collision-avoidance decision-making in two-vessel-encounter situation, several expert and fuzzy expert systems have been developed. However, none of them can negotiate with each other as seafarers usually do when they intend to make a more economic overall plan of collision avoidance in the COLREGS-COST-HIGH situations where collision avoidance following the International Regulations for Preventing Collisions at Sea(COLREGS) costs too much. Automatic Identification System(AIS) makes data communication between two vessels possible, and negotiation methods can be used to optimize vessel collision avoidance. In this paper, a negotiation framework is put forward to enable vessels to negotiate to optimize collision avoidance in the COLREGS-COST-HIGH situations at open sea. A vessel vector space is defined and therewith a cost model is put forward to evaluate the cost of collision-avoidance actions. Negotiations between a give-way vessel and a stand-on vessel and between two give-way vessels are considered respectively to reach overall low cost agreements. With the framework proposed in this paper, two vessels involved in a COLREGS-COST-HIGH situation can negotiate with each other to get a more economic overall plan of collision avoidance than that suggested by the traditional collision-avoidance expert systems.

• The Journal of the Korea Contents Association
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• v.19 no.8
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• pp.345-358
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• 2019

In this study, we wanted to identify the level of ad avoidance, type of ad avoidance and predictors that affect ad avoidance according to mobile ad formats. A survey was conducted on users who had experienced mobile ads and a total of 276 responses were used for the analysis. Studies showed that push ad had the highest level of avoidance. In addition, when looking at the type of ad avoidance, the highest ad avoidance type was immediate ad avoidance in all established ad formats and the lowest ad avoidance type was prior ad avoidance. The results of predicting ad avoidance showed that among 11 independent variables, perceived intrusive variable had a positive (+) effect in all ad formats except push ad and attitude toward mobile ad variable had a negative (-) effect in the push ad. This study is meaningful in that it was a comprehensive comparative analysis by subdividing the advertising formats implemented in mobile. This study is also meaningful in that studying how ad avoidance levels and avoidance types differed accordingly and what were the variables that affect ad avoidance. It also had the practical significance that could help establish an efficient ad execution strategy that reflected the characteristics of mobile devices.

• The Korean Journal of Food & Health Convergence
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• v.10 no.2
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• pp.25-34
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• 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.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2023.05a
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• pp.265-266
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• 2023

With the development of science and technology, various research on ship collision avoidance has also developed rapidly. The research and development of ship collision avoidance technology has also received high attention from many researchers. This paper proposes a new collision avoidance algorithm for ships based on the artificial force field collision avoidance method. Using the simulation platform, the simulation results show that ships can successfully avoid collision in open water under single ship and multi ship situations, and the research results are relatively ideal.

• 제어로봇시스템학회:학술대회논문집
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• 2005.06a
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• pp.740-745
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• 2005

This study is intended to build a controller of redundant manipulators with the simultaneous abilities of trajectory tracking and obstacle avoidance without any preparations of path planning to achieve full automation even for one production of one kind, while keeping the avoidance ability high and keeping its shape away from object to reduce the possibility that the manipulator crashes to the object. To evaluate the avoidance ability of the intermediate link, we proposed a scalar value of Avoidance Manipulability Shape Index(AMSI), which is independent of the obstacle's shape. On the other hand, the danger to crash to the obstacle is depending on the shape of the obstacle, which could be evaluated by the potential field set around the obstacle. This paper proposes control method of the manipulator's shape based on the AMSI to simultaneously avoid obstacles and keep the avoidance ability high with potential.

• International Journal of Contents
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• v.15 no.4
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• pp.44-49
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• 2019

This study is designed to examine antecedents and consequences of mobile advertising avoidance. However, to date, research on mobile advertising avoidance has been scarce. Thus, this study makes significant contributions by addressing understudied areas in mobile advertising. Study results show that the perceived mobile advertising risk is positively related to mobile advertising avoidance. This study found that the perceived trust in mobile advertising is negatively linked to mobile advertising avoidance. The study results show that the perceived Internet users' data privacy concerns is positively linked to mobile advertising avoidance. Finally, study results suggest that mobile advertising avoidance is positively linked to intention to delete the ad.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.15 no.3
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• pp.33-45
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• 2007

The collision avoidance maneuver flight simulation for tilt rotor unmanned aerial vehicle was performed by time-accurate numerical integration method based on wind tunnel test data. Five representative collision avoidance maneuvers were simulated under constraints of aerodynamic stall, propulsion power, structural load, and control actuator capability. The collision avoidance performances of the maneuvers were compared by the computed collision avoidance times. The sensitivities of initial flight speed and collision zone shape on the collision avoidance time were investigated. From these results, it was found that the moderate pull-up turn maneuver defined using moderate pitch and maximum roll controls within simulation constraints is the most robust and efficient collision avoidance maneuver under the various flight speeds and collision object shapes in the tilt rotor UAV applications.