• International Journal of Control, Automation, and Systems
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• 제2권2호
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• pp.171-181
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• 2004

An autonomous navigation algorithm for marine vehicles is proposed in this paper using fuzzy logic under COLREG guidelines. The VFF (Virtual Force Field) method, which is widely used in the field of mobile robotics, is modified for application to the autonomous navigation of marine vehicles. This Modified Virtual Force Field (MVFF) method can be used in either track-keeping or collision avoidance modes. Moreover, the operator can select a track-keeping pattern mode in the proposed algorithm. The collision avoidance algorithm has the ability to handle static and/or moving obstacles. The fuzzy expert rules are designed deliberately under COLREG guidelines. An extensive simulation study is used to verify the proposed method.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2006년도 Asia Navigation Conference
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• pp.144-153
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• 2006

In order to take TC forecasts from different observatories into consideration, and make quantitative assessment and analysis for avoiding TC routes from the view of safety and cost, a new safe-economic decision making method of TC avoidance routing on ocean was put forward. This model is based on combining forecast of TC trace based on neural networks, technical method to determine the future TC wind and wave fields, technical method of fuzzy information optimization, risk analysis theory, and meteorological-economic decision making theory. It has applied to the simulation of MV Tianlihai's shipping on ocean. The result shows that the model can select the optimum plan from 7 plans, the selected plan is in accordance with the one selected by experienced captains.

• 무역학회지
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• 제46권4호
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• pp.131-148
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• 2021

This study examines how corporate social responsibility (CSR) affects corporate tax avoidance behavior. Using a sample of publicly listed U.S. firms, we find that legal CSR-which is required by law-reduces the level of corporate tax avoidance because this type of CSR reduces information asymmetry between investors and corporate management in such a way that investors are less likely to perceive tax avoidance behavior as a risk. On the other hand, we find that the relationship between normative CSR-which is a voluntary type of CSR behavior-and tax avoidance is not statistically significant. Instead, our additional analysis reveals that normative CSR increases the level of corporate tax avoidance conditional on reporting quality. This study provides meaningful implications to the academic literature and to practitioners. Not only does this study highlight the fact that not all CSR are alike, it highlights that it is important to provide transparent CSR information in order to allow stakeholders to estimate the net effects of firms' CSR activities and tax payment.

• 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.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2011년도 추계학술대회
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• pp.34-36
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• 2011

In recent years, shipping at the sea has been rapidly grown in marine nations and vessel's collisions are increasing as well. The collision avoidance is one of issues maritime safety. To reduce vessels' collisions, the fuzzy inference system is one of popular algorithms for collision avoidance. In this paper we aim to implement Matlab. Fuzzy logic toolbox software for collision avoidance algorithm. For this we used an original Matlab fuzzy logic toolbox and customized the toolbox for the collision avoidance algorithm.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제5권12호
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• pp.2272-2293
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• 2011

Communication technology of future networks is predicted to provide a large variety of services including WiFi service in vehicular network. In this paper, we assume that vehicles are embedded with WiMAX antenna and in-vehicle terminals receive WiMAX traffic through WiFi interface. This assumption will impose severe performance degradation due to interference among mobile BSSs when WiFi access points (APs) are densely located. Existing interference avoidance techniques cannot properly resolve the above problems and do not cope with dynamically moving vehicular scenario since they focus only on the fixed network topology. In this paper, we propose a mobility-aware interference avoidance scheme for WiFi services. The proposed scheme computes the interference duration by exploiting mobility vector and location information of neighboring APs. If the interference duration is not negligible, our scheme searches for another channel in order to avoid interference. However, if the interference duration is negligible, our scheme continues to use the channel to reduce switching overhead. To measure the effectiveness of the proposed scheme against other existing techniques, we evaluated performance by using OPNET simulator. Through the simulation, we obtained about 60% reduction in the maximum interference frequency and about 67% improvement in throughput. Furthermore, our scheme provides fair channel usage.

• 융합신호처리학회논문지
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• 제24권4호
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• pp.192-198
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• 2023

본 논문은 자율주행 로봇이 효과적으로 장애물을 회피하기 위한 알고리즘을 제안하였다. 장애물을 인식하기 위해 적외선센서와 카메라를 활용하였다. 적외선센서는 장애물까지의 거리를 측정하고, 카메라로 촬영한 영상을 통해 장애물의 폭을 파악하였다. 장애물 폭을 계산하기 위해 이진화 처리, 윤곽선 검출 및 최소면적 직사각형 기법을 사용하였다. 장애물까지 거리와 장애물 폭을 이용하여 회피 각도를 계산하고, 이 회피 각도는 조향 제어에 적용하였다. 제안한 장애물 회피 알고리즘을 자율주행 로봇에 탑재하여 실험을 수행하였고, 적외선센서만을 사용한 경우에 비해 장애물 폭이 30cm일 때 회피 시간을 최대 8.5초 단축하였다.

• 해양환경안전학회지
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• 제25권2호
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• pp.169-177
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• 2019

다수의 선박이 조우하였을 경우, 충돌 피항을 위해 상대 선박의 의도를 파악하는 것은 매우 중요한 문제이다. 또한 다수의 선박의 의도를 동시에 고려하여 충돌 피항 계획을 세우는 것은 항해사에게 큰 부담이 될 수 있다. 이를 위해 분산 알고리즘이 제안 되었다. 분산 알고리즘은 각각의 선박이 다수의 상대 선박과 정보 교환을 통해 안전한 코스를 탐색할 수 있도록 한다. 본 논문에서는 분산 알고리즘의 하나인 분산 확률 탐색 알고리즘을 선박 충돌 피항에 적용하였다. 분산 확률 탐색 알고리즘에서 선박은 비용 감소가 가장 큰 코스와 기존의 코스를 확률과 제한 조건에 따라 선택한다. 분산 확률 탐색 알고리즘은 확률과 제한 조건에 따라 다섯 가지 종류로 나눠진다. 본 논문에서는 다섯 가지 종류의 분산 확률 탐색 알고리즘을 선박 충돌 피항을 위해 적용하였으며 선박 충돌 피항에 미치는 영향을 분석하였다. 또한 어떠한 분산 확률 탐색 알고리즘이 충돌 피항에 적합한지를 실험하였다. 실험 결과 다섯 가지 버전의 분산 확률 탐색 알고리즘에서 A와 B방식이 효과적으로 선박 충돌 피항을 수행하였다. 본 알고리즘은 분산 시스템 환경에서 선박 충돌 방지를 위해 적용 가능할거라 기대된다.

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

• 유통과학연구
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• 제21권6호
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• pp.83-89
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• 2023

Purpose: This paper considers the issue of corporate tax avoidance (CTA) in the distribution of the tax burden across companies in Vietnam because the high level of CTA leads to unfairness in taxation. In particular, we aim for discussing the way to measure the extent of CTA and explore the determinants of CTA that reflect the features of high-tax risk-taking companies. Research design, data and methodology: The study investigates factors influencing the CTA behavior of legal entities listed on the Vietnam stock market between 2012 and 2018 to fill the empirical research vacuum in the country. we employ the dynamic GMM estimate method. Interestingly, CTA is considered through three approaches, including two effective-tax-rate-based methods and especially accrual earnings Results: The results highlight tax - accounting book disparities have significant effects on CTA. In addition, firm size, net asset value, debt leverage, and tax-accounting books are related to CTA. Conclusions: Tax avoidance is shown to have a positive correlation with financial distress in this case. The higher a company's capital adequacy ratio, the fewer tax avoidance opportunities it has. The paper draws some recommendations to deal with tax avoidance that improves the fairness in the distribution of the tax burden among corporations.