• 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 Home Economics Association
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• v.47 no.3
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• pp.11-22
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• 2009

The purpose of this study was to identify the benefits in children’'s wear sought by mothers and to identify the influence of parental attitudes and clothing involvements. A survey was conducted and 350 responses collected from mothers who have elementary school-aged children were analyzed using SPSS 15.0 evaluation version. As a result, firstly, eight dimensions of benefits in children’'s wear were identified; individuality/expression, conformity, aesthetics/fashion, social status, functional value, standard, blame avoidance and economic value. Secondly, the influences of mothers’' parental attitudes on the clothing benefits and the moderating effects of clothing involvements were found. The effects of parental attitudes on the benefits were dependent on mothers’' clothing involvements.

• Journal of Astronomy and Space Sciences
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• v.25 no.4
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• pp.361-374
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• 2008

Recently, satellite formation flying has been a topic of significant research interest in aerospace society because it provides potential benefits compared to a large spacecraft. Some techniques have been proposed to design optimal formation trajectories minimizing fuel consumption in the process of formation configuration or reconfiguration. In this study, a method is introduced to build fuel-optimal trajectories minimizing a cost function that combines the total fuel consumption of all satellites and assignment of fuel consumption rate for each satellite. This approach is based on collocation and nonlinear programming to solve constraints for collision avoidance and the final configuration. New constraints of nonlinear equality or inequality are derived for final configuration, and nonlinear inequality constraints are established for collision avoidance. The final configuration constraints are that three or more satellites should form a projected circular orbit and make an equilateral polygon in the horizontal plane. Example scenarios, including these constraints and the cost function, are simulated by the method to generate optimal trajectories for the formation configuration and reconfiguration of multiple satellites.

• Anxiety and mood
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• v.9 no.1
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• pp.3-9
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• 2013

Intolerance of uncertainty (IU) is defined as the tendency to react negatively on an emotional, cognitive, and behavioral level to uncertain situations and events. However, this definition is somewhat categorical and does not explain the phenomenology of IU. Intolerance of uncertainty scale (IUS), the standard measure of IU, was considered to have two factors : 'unacceptability and avoidance of uncertainty' and 'uncertainty leading to the inability to act'. IU may be a cognitive vulnerability factor for clinical worry and generalized anxiety disorder (GAD). A number of moderators and mediators including cognitive avoidance, experiential avoidance and rumination influence the relationship between IU, worry, obsessive-compulsive symptoms, anxious and depressive symptoms. IU may be more strongly related to the symptoms of GAD than to symptoms of other anxiety disorders including obsessive-compulsive disorder (OCD), and major depressive disorder. IU may serve as an important transdiagnostic feature across anxiety and depressive disorders. Incorporating IU-specific treatment components into therapeutic protocols may result in pervasive benefits, and not only for those with GAD or OCD, but for people with any anxiety disorder or with depression.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.12 no.9
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• pp.4205-4227
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• 2018

Network Coding (NC) is an approach recently investigated for increasing the network throughput and thus enhancing the performance of wireless mesh networks. The benefits of NC can further be improved when routing decisions are made with the awareness of coding capabilities and opportunities. Typically, the goal of such routing is to find and exploit routes with new coding opportunities and thus further increase the network throughput. As shown in this paper, in case of proactive routing the coding awareness along with the information of the measured traffic coding success can also be efficiently used to support the congestion avoidance and enable more encoded packets, thus indirectly further increasing the network throughput. To this end, a new proactive routing procedure called Congestion-Avoidance Network Coding-Aware Routing (CANCAR) is proposed. It detects the currently most highly-loaded node and prevents it from saturation by diverting some of the least coded traffic flows to alternative routes, thus achieving even higher coding gain by the remaining well-coded traffic flows on the node. The simulation results confirm that the proposed proactive routing procedure combined with the well-known COPE NC avoids network congestion and provides higher coding gains, thus achieving significantly higher throughput and enabling higher traffic loads both in a representative regular network topology as well as in two synthetically generated random network topologies.

• Journal of Korea Society of Digital Industry and Information Management
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• v.11 no.4
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• pp.177-187
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• 2015

Although actual business environment is getting difficult and hard, IT companies tend to shy away from of annual investment. Many firms have already reached the 25 percent level. However, the profit and the result of their annual investment needs to be evaluated objectively. IT investment analysis usually proceeds by comparing benefits and costs of an IT investment. Much of the problem derives from the historical treatment of IT as an overhead expense rather than a capital asset. What is most worrying about the current situation is the pressure to take a very short-term view of IT. Therefore, this research aims to analyses and justify the necessity of Visionary IT Investment. For this, it is crucial to identify the factors, which affect positively Visionary IT Investment and understand the role of CIO and explain the result of Visionary IT Investment, which is differed to related business and by different business environment. As a result of this study, the legitimacy of IT Investment is proved through analyzing the business value of not investing and cost-avoidance strategies.

• The Journal of Small Business Innovation
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• v.19 no.3
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• pp.17-42
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• 2016

Financial Accounting Standards Board (FASB) Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes: An interpretation of FASB Statement No. 109, requires firms to evaluate uncertain tax positions and disclose information on their liabilities for these positions, unrecognized tax benefits (UTBs). We analyze the FIN 48 disclosures for calendar-year-end Korean companies listed on NYSE and NASDAQ and examine the Korean firms' tax aggressiveness utilizing the UTBs. The results suggest that stock exchange and firm size do not play a role in the Korean firms' tax aggressiveness, contrary to the matched U.S. firms and that the Korean firm in the miscellaneous retail industry is more tax aggressive than the firms in the communications, depository institutions and business services. In addition, we find evidence that the Korean firms are less tax aggressive than the matched U.S. firms. We also examine the Korean firms' tax avoidance tendencies using other measures of avoidance, leading to mixed results. Finally, we examine the association between the UTBs and other measures of tax avoidance and find a significant and negative association between the UTBs and the long-run cash effective tax rate.

• Journal of Korean Society of Transportation
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• v.35 no.4
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• pp.292-306
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• 2017

Traffic noise cost can be assessed either by the damage cost approach or by the avoidance cost method. This paper provides an overview of pertinent studies of these two approaches and shows that the damage cost approach is more universal and reliable than the avoidance cost counterpart. This study then investigated three sub-components to address the damage cost framework. First of all, unit value per person exposed to noise per year was calculated. Secondly, the area exposed to noise was determined using noise prediction equation. Thirdly, the number of people affected by noise was computed by multiplying the number of people exposed to noise with the percentage of people affected by noise. This paper also suggested a simplified equation that represents the relationship between damage costs and noise levels. Finally, the benefits of noise reduction derived from the damage cost method and those from the avoidance cost approach were compared and discussed.

• Proceedings of the KSR Conference
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• 2008.06a
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• pp.1426-1440
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• 2008

In Korea, the concentration for the use of urban railroads is comparatively high during peak hours. In case of road traffic, overcrowdness leads the increase of total travel time and cost naturally but this does not happen in railroad systems because of fixed operational interval. Thus, passenger's disutility is generated physically and mentally from congestion increment. The increase of railroad capacity from new transit lines and expansion of existed lines contributes traveler's comfort benefits to rising. However, present evaluation guidelines for feasibility studies of road and railroad projects do not include any valuation methodology about passenger's comfort benefits. Therefore, in this research, various factors affecting comfort benefits are reviewed and stated preference survey is performed in order to estimate traveler's comfort benefits for congestion reduction. In addition, willingness to pay for congestion avoidance is calculated from that stated preference survey based on Tobit Model. As a result, detailed unit for willingness to pay according to congestion reduction is proposed in this study.

• Journal of Information Processing Systems
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• v.11 no.4
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• pp.509-527
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• 2015

Wireless Video Sensor Networks (WVSNs) have become a leading solution in many important applications, such as disaster recovery. By using WVSNs in disaster scenarios, the main goal is achieving a successful immediate response including search, location, and rescue operations. The achievement of such an objective in the presence of obstacles and the risk of sensor damage being caused by disasters is a challenging task. In this paper, we propose a fault tolerance model of WVSN for efficient post-disaster management in order to assist rescue and preparedness operations. To get an overview of the monitored area, we used video sensors with a rotation capability that enables them to switch to the best direction for getting better multimedia coverage of the disaster area, while minimizing the effect of occlusions. By constructing different cover sets based on the field of view redundancy, we can provide a robust fault tolerance to the network. We demonstrate by simulating the benefits of our proposal in terms of reliability and high coverage.