• Asia pacific journal of information systems
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• 제33권4호
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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.

• 대한가정학회지
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• 제47권3호
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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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• 제25권4호
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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.

• 대한불안의학회지
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• 제9권1호
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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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• 제12권9호
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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.

• 디지털산업정보학회논문지
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• 제11권4호
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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.

• 기업가정신과 벤처연구
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• 제19권3호
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• pp.17-42
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• 2016

FIN 48은 기업들이 불확실한 조세 포지션을 평가하고 이와 관련된 부채인 미인식 세제혜택(UTB)에 대한 정보를 공시하여야 한다고 명시하고 있다. 본 연구는 12월 결산 뉴욕증권거래소 및 나스닥 상장 한국기업의 FIN 48 주석사항을 분석하였으며, 또한 FIN 48 하에 계상된 미인식 세제혜택(UTB)을 이용하여 동 기업의 과세공격적 행위에 대하여 검토하였다. 검토 결과 첫째, 대응되는 미국기업과 달리, 증권거래소와 기업규모가 동 한국기업의 과세공격적 행위에 중요한 역할을 하지 못하는 것으로 나타났다. 둘째, 소매 산업에 속한 한국기업이 통신, 금융 및 비즈니스 서비스 산업에 속한 한국기업보다 더욱 과세공격적인 성향을 보였다. 셋째, 동 한국기업은 대응되는 미국기업에 비하여 덜 과세공격적인 성향을 나타냈다. 본 연구는 또한 다른 조세회피 측정치들을 이용하여 동 한국기업의 조세회피성향을 검토하였으며, 이는 혼재된 결과를 보여주었다. 마지막으로 본 연구는 미인식 세제혜택(UTB)과 다른 조세회피 측정치들 간 상관관계를 분석하였으며, 그 결과 미인식 세제혜택(UTB)과 장기현금유효세율 간에 통계적으로 유의미한 음의 상관관계가 있는 것으로 나타났다.

• 대한교통학회지
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• 제35권4호
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• pp.292-306
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• 2017

교통 소음비용은 피해비용 접근법 또는 회피비용 접근법으로 평가할 수 있다. 본 연구는 피해비용 접근법을 바탕으로 소음의 외부비용을 산정하는 방안을 제시하였다. 이를 위하여 네 가지를 검토하였다. 첫째, 한국의 실정에 맞는 소음피해 비용 원단위 41,737-601,910 원/(인 년)를 도출하였다. 둘째, 소음도 예측식을 이용하여 소음 영향권을 설정하였다. 셋째, 소음 영향권 내에서 소음에 노출된 인구와 실제 피해인구 비율의 곱으로 소음피해 인구를 추산하였다. 마지막으로 소음의 피해비용을 산출하는 과정을 간소하게 하는 소음 피해비용과 소음도간 관계식을 제시하였다. 이를 바탕으로 피해비용 접근법과 회피비용 접근법으로 소음저감 편익을 산출하고 비교함으로써 피해비용 접근법이 회피비용 접근법보다 이론적 정합성과 정책적 신뢰성이 높은 방법론임을 확인하였다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2008년도 춘계학술대회 논문집
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• pp.1426-1440
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• 2008

우리나라의 도시부철도(광역 및 도시철도)는 첨두시간대의 집중률이 매우 높은 편이다. 이 경우 도로 교통에서는 차량의 통행시간이 증가함에 따라 혼잡비용이 발생하지만, 운행시격이 정해져 있는 도시철도에서는 열차 내부의 승객 증가로 인해 승객의 신체적 정신적인 비효용(disutility)이 발생함에 따라 승객의 쾌적성이 감소하게 된다. 새로운 노선의 건설, 현재 노선의 보수 및 확장 등으로 인해 도시철도의 용량이 증가하여 승객의 쾌적성이 증가하는 경우 도로 철도 부문사업의 (예비)타당성조사 표준지침 수정 보완 연구(제4판)에서 제시하고 있는 편익 항목으로는 승객의 쾌적성 변화에 따른 편익을 산출할 수 없다. 이에 본 연구에서는 승객의 쾌적성에 영향을 미치는 요인들에 대해 살펴보고, 차량 내 혼잡 완화에 따른 승객의 편익을 산출하고자 한다. 설문조사를 통해 수집된 승객의 지불용의액(WTP) 자료를 이용해 Tobit 모형을 추정한 다음, 승객의 쾌적성 편익을 추정한다.

• Journal of Information Processing Systems
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• 제11권4호
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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.