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

• 산경연구논집
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• 제13권11호
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• pp.47-64
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• 2022

Purpose: This study's goal is to investigate how perceived risk of Japanese electronic product affect the negative emotion and the avoidance intentions. In addition, this is difference in the effect of perceived risk on negative emotions and avoidance intentions according to the presence or absence of substitutes. Research design, data and methodology: Perceived risks of Japan products are decided by four dimensions, they are economic risk, social risk, psychological risk and physical risk. The reach model is made by the theory of risk-avoid. We requested this survey to 5808 customers by panel and web site, received 559 replied. We used 528 questionnaires excluding unreliable data. For the analysis, smart PLS is used. Results: Psychological risk has influence on negative emotion and avoidance intension. Social risk and physical risk affected negative emotion, but did not directly affect avoidance intention. Economic risk affects avoidance intension, but it has no effect of negative emotion. The existence of Japanese products' substitute only effects the relationship of economic risk and avoidance intention. Conclusions: Korean consumers behavior their buying and using of Japan product as financial benefit and satisfaction, not only risk. It is suggested that Korean company should make and develop unique product with good price.

• 수산해양교육연구
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• 제14권1호
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• pp.57-73
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• 2002

Illegal fishing is often cited as a principal cause of the failure of fisheries management, expecially fishing efforts regulations in traditional fisheries management. Usually, illegal fishing problems are perceived to be equivalent to inadequate enforcement, and policy prescription then follow to strengthen enforcement programs. The purpose of this paper is to analyze the illegal fishing behavior relatively recent emphasis on fishing efforts regulations in traditional fisheries management. The analysis focuses on measuring, explaining and developing the effectiveness way of enforcement strategies responding to imperfectly managed fishing efforts regulations through illegal fishing behavior and avoid enforcement fishing efforts measures. A model of fishermen fishing behavior and profit-maximizing decision making is analyzed to determine optimal fishing at individual fisherman level in response to fishing efforts regulation. The results of economic analysis of the enforcement of illegal fishing in traditional fisheries management results are as follows: First, illegal fishing will occur only if enforcement effort is not so high as to remove the incentive to do so, and if the effectiveness of avoidance is not too great, nor its cost too low. Second, avoidance effort will occur at a level jointly proportional to the extent of illegal activity and of enforcement; for given levels of the latter, the desired avoidance effort increase with its effectiveness and decrease with its cost Third, to improve the effectiveness of enforcement, understanding avoidance behavior appears to be crucial to any efforts. Forth, enforcement and fishermen behavior interact depends strongly on characteristics of avoidance, specifically its cost and effectiveness. When avoidance is neither too cheap nor too effective, the interaction is regular. Fifth, in this case, at low levels of enforcement, fishers respond to increases in enforcement by increasing avoidance, but at higher enforcement levels, it becomes uneconomical to continue to do so, and avoidance decreases with enforcement. Sixth, illegal fishing activity decreases steadily with enforcement, so the fishery manager is able, in theory, to reduce illegal fishing toward zero by increasing enforcement. If, however, avoidance is very inexpensive and/or very efficient/ then the optimal level of avoidance will increase indefinitely with increasing enforcement. Finally, less fishery enforcement is required if fishermen have less incentive to overfish, and fishermen have less incentive to avoid fishery enforcement measures.

• 한국항행학회논문지
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• 제22권6호
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• pp.623-629
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• 2018

본 논문에서는 무인항공기용 실시간 장애물 탐지 및 회피 경로 생성 알고리즘을 제안한다. 2-D Lidar를 이용하여 장애물을 검출하고, 검출 정보는 지역 회피 경로 생성을 위한 실시간 히스토그램 생성과 목표 지점까지 전역 회피 경로 생성을 위해 사용되는 2-D SLAM 지도를 생성하는데 사용된다. 지역 회피 경로 생성을 위한 VFH 알고리즘은 장애물들이 벡터 방향과 거리에 따라 얼마큼 분포되어 있는지에 대한 실시간 히스토그램을 생성하고, 이 히스토그램은 근접 장애물 검출 시 지역 회피 경로를 생성하는데 사용된다. 기존의 $RRT^*-Smart$ 알고리즘의 한계로 인해 Modified $RRT^*-Smart$ 알고리즘을 제안한다. 이 알고리즘은 새로운 노드가 생길 때 목표 지점과의 직선 경로 여부를 판단하고, 목표 지점 방향으로 생성되도록 방향성을 부여하며, 노드의 길이를 확률적으로 나누어 일정한 단위의 길이가 아닌 랜덤 단위의 길이로 퍼뜨림으로써 보다 적은 비용으로 목표 지점까지의 효율적인 전역 회피경로를 생성한다. 본 논문에서는 효율적인 회피경로를 생성하여 회피 기동함을 다양한 시뮬레이션 실험환경을 통해 검증하였다.

• 아태비즈니스연구
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• 제14권4호
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• pp.233-254
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• 2023

Purpose - This study aims to verify whether the effect of tax avoidance on corporate value is non-linear in the Korean financial markets. Design/methodology/approach - This study believes that the cause of the inconsistent empirical analysis results of previous studies that verified the relationship between tax avoidance and firm value may be an error in assuming linearity, and verifies whether a nonlinear relationship exists. The sample company in this study is a December settlement corporation listed on the Korean stock market, and the analysis period is from 2000 to 2021. In the empirical analysis model, Tobin's Q is used as a proxy for corporate value, tax avoidance is used as the main independent variable, and a regression model is designed with corporate size, growth rate, and debt ratio set as control variables. Findings - As a result of the empirical analysis, it can be confirmed that there is an inverted U-shaped nonlinear relationship between tax avoidance and corporate value. In the additional analysis using Ohlson (1995) firm valuation model for the robustness of the results of the empirical analysis, the same nonlinear value relationship between tax avoidance can be confirmed. Research implications or Originality - This study is considered to be meaningful in that it verifies the non-linear relationship of tax avoidance, which has not been attempted in previous studies. The meaning of the inverted U-shaped nonlinear relationship presented in this study is that corporate tax avoidance acts as a factor that increases corporate value up to a certain level, but rather becomes a factor that decreases corporate value when it exceeds a critical point. These results are expected to provide new perspectives and perspectives on tax avoidance to companies belonging to the Korean capital market.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2003년도 ICCAS
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• pp.932-937
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• 2003

In this paper, we will explain about the unmanned vehicle control and modeling for combined obstacle avoidance and lane tracking. First, obstacle avoidance is considered as one of the important technologies in the unmanned vehicle. It is consisted by two parts: the first part includes the longitudinal control system for the acceleration and deceleration and the second part is the lateral control system for the steering control. Each system uses to the obstacle avoidance during the vehicle moving. Therefore, we propose the method of vehicle control, modeling and obstacle avoidance. Second, we describe a method of lane tracking by means of vision system. It is important in the unmanned vehicle and mobile robot system. In this paper, we deal with lane tracking and image processing method and it is including lane detection method, image processing algorithm and filtering method.

• 한국항공운항학회지
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• 제25권4호
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• pp.83-90
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• 2017

Unmanned Aerial Vehicles(UAVs) require collision avoidance capabilities equivalent to the capabilities of manned aircraft to enter the airspace of manned aircraft. In the case of Visual Flight Rules of manned aircraft, collision avoidance is performed by 'See-and-Avoid' of pilots. To obtain those capabilities of UAVs named as 'Sense-and-Avoid', sensor-system-based intruder tracking and collision avoidance methods are required. In this study, a multi-sensor-based tracking, data fusion, and collision avoidance algorithm is designed by using a model-based design tool MATLAB/SIMULINK, and validations of the designed model and code using numerical simulations and processor-in-the-loop simulations are performed.

• 대한가정학회지
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• 제47권9호
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• pp.83-90
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• 2009

The purpose of this study was to investigate advertising avoidance of the Internet fashion advertising. Three hundred and thirty college students living in Seoul and its suburb participated in this study. For data analysis, descriptive statistics, reliability, and Structure Equation Modeling were used. The results were as follows. First, an ‘informativeness’ and ‘entertainment’ of advertisement affected negatively on fashion advertising avoidance. Second, ‘the perceived intrusiveness’ of advertisement did not affect significantly on fashion advertising avoidance. Third, ‘the clutter’ of advertisement did affect positively on advertising avoidance. Based on these results, this study would provide Internet fashion marketers more efficient Internet fashion advertising strategies.

• Journal of Astronomy and Space Sciences
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• 제29권1호
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• pp.11-21
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• 2012

In this paper, the authors introduced a new approach to find the optimal collision avoidance maneuver considering multi threatening objects within short period, while satisfying constraints on the fuel limit and the acceptable collision probability. A preliminary effort in applying a genetic algorithm (GA) to those kinds of problems has also been demonstrated through a simulation study with a simple case problem and various fitness functions. And then, GA is applied to the complex case problem including multi-threatening objects. Two distinct collision avoidance maneuvers are dealt with: the first is in-track direction of collision avoidance maneuver. The second considers radial, in-track, cross-track direction maneuver. The results show that the first case violates the collision probability threshold, while the second case does not violate the threshold with satisfaction of all conditions. Various factors for analyzing and planning the optimal collision avoidance maneuver are also presented.

• 제어로봇시스템학회논문지
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• 제10권9호
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• pp.799-808
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• 2004

In this paper, a new collision avoidance algorithm based on the dynamic model of a mobile robot is proposed. In order to avoid obstacles on the path of a mobile robot, intelligent force control is used to regulate accurate distance between a robot and an obstacle. Since uncertainties from robot and environment dynamics degrade the performance of a collision avoidance task, neural network is used to compensate for uncertainties so that the collision avoidance can be performed intelligently. Simulation studies are conducted to confirm the proposed collision avoidance tracking control algorithm.