• Journal of Convergence Society for SMB
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• v.3 no.2
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• pp.1-8
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• 2013

This study examine the relation between small and medium firm's stability and tax avoidance. We use some financial data of small and medium IT firms in KOSDAQ during 2001 to 2009. Following previous research(Desai and Dhamapala 2006), we estimate corporate tax avoidance. And we use quick ratio and current ratio as a short-term stability and equity ratio as a long-term stability. Empirical results follows as. First, It was not significant statistically between short-term stability and corporate tax avoidance. Second, it was significant statistically between the long-term stability and corporate. As corporate tax avoidance increases, the long-term stability(equity ratio) was low. Our analysis provides the empirical evidence between long-term stability and tax avoidance. It offers implications of corporate tax avoidance to small and medium IT firms in KOSDAQ. But this results is difficult generalization because of sample limits.

• International Journal of Naval Architecture and Ocean Engineering
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• v.5 no.2
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• pp.188-198
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• 2013

In constructing a collision avoidance system, it is important to determine the time for starting collision avoidance maneuver. Many researchers have attempted to formulate various indices by applying a range of techniques. Among these indices, collision risk obtained by combining Distance to the Closest Point of Approach (DCPA) and Time to the Closest Point of Approach (TCPA) information with fuzzy theory is mostly used. However, the collision risk has a limit, in that membership functions of DCPA and TCPA are empirically determined. In addition, the collision risk is not able to consider several critical collision conditions where the target ship fails to take appropriate actions. It is therefore necessary to design a new concept based on logical approaches. In this paper, a collision ratio is proposed, which is the expected ratio of unavoidable paths to total paths under suitably characterized operation conditions. Total paths are determined by considering categories such as action space and methodology of avoidance. The International Regulations for Preventing Collisions at Sea (1972) and collision avoidance rules (2001) are considered to solve the slower ship's dilemma. Different methods which are based on a constant speed model and simulated speed model are used to calculate the relative positions between own ship and target ship. In the simulated speed model, fuzzy control is applied to determination of command rudder angle. At various encounter situations, the time histories of the collision ratio based on the simulated speed model are compared with those based on the constant speed model.

• Journal of Ginseng Research
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• v.20 no.1
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• pp.7-14
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• 1996

This study was performed to examine the effect of red ginseng total saponin and extract on memory in mice using one trial step-down type passive avoidance method. Red ginseng total saponins (No. 1: PD/PT ratio=1.24, No. 2: PD/PT ratio=1.47) were prepared with the different mixing ratio by using the parts of red ginseng. In single administration of total saponin No. 1 (100 mg/ kg, bw) or No. 2 (50 mg/kg, bw) increased the latency time as compared with control group but was not statistically significant. Treatment of total saponin No. 1 (50 mg/kg, bw) for 10 days produced an increase of latency time but was not statistically significant. In scopolamine-induced memory deficient mice total saponin No. 1 (50 mg/kg, bw) and No. 2 (100 mg/kg, bw) significantly improved the latency time. These results show that red ginseng total saponin may improve the memory of sco-polamine-induced memory deficient mice and have nootropic activity.

• Plant Resources
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• v.7 no.1
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• pp.77-86
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• 2004

The reduced ratio of red:far-red (R:FR) light acts as a measure of the proximity of competitors and plants can detect the potentially competing neighbor plants by perceiving reflected R:FR signals and initiate the response of “shade avoidance” before actual shading occurs. The phytochrome system is responsible for monitoring the changes in the R:FR and initiating the shade avoidance response. The response to low R:FR ratio was studied in a white aspen Populus alba clone ‘Bolleana’ using two filter systems: a clear plastic filter system that allows a R:FR ratio less than 1.0 to pass from adjacent border plant reflection; and a special commercial plastic that blocks FR light and creates a R:FR ratio above 3.0. The reduced R:FR signals enhanced the stem elongation in response to competition at the expense of relative stem diameter growth. Trees grown inside clear chambers were 27 ％ taller than trees grown inside the FR-blocking filter chambers. Stem taper of clear chamber trees was 16％ less than the FR-blocking filter trees. Low R:FR also induced 22％ more stem dry weight and 13％ greater petiole length per leaf compared to the FR-blocking filter trees. There were no statistically significant differences in leaf area, leaf number increment, and total dry weight between the two light filter treatments.

• Rapid Communication in Photoscience
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• v.3 no.3
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• pp.53-55
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• 2014

The shade avoidance syndrome is a morphological and physiological response when plants are exposed to shade. Recent work in Arabidopsis had begun to define the molecular components of the shade avoidance syndrome in dicotyledonous model plant. However, little is known about the shade avoidance response networks in agriculturally important monocotyledon crops such as rice. Here, we found that the degree of bending at the lamina joint is inversely proportional to the R:FR ratio. To elucidate which phytochrome is involved in this response, we did lamina joint inclination assay with the rice phytochrome-deficient mutants (osphyA, osphyB, and osphyC) and the wild type plants. Whereas the osphyA and osphyC knockout mutants bent at the lamina joint in the far-red rich condition as the wild type plants, the osphyB knockout mutants no longer bent at the lamina joint in the far-red rich condition. These results suggest that PHYB acts as a sole photoreceptor in the lamina joint inclination response in rice.

• Journal of Distribution Science
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• v.21 no.6
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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.

• The Journal of the Convergence on Culture Technology
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• v.4 no.1
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• pp.67-73
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• 2018

Financial plight condition firms difficulties accessing external funding, these firms will arrange scarce funds using tax avoidance can be a way of improvement of internal cash flow and internal funds securement. This study is empirical evidence presented the association between free cash flow can be represented for financial condition of firms and using tax avoidance for Kosdaq listed firms. Empirical analysis result, presented plus (+) results the association between free cash flow and tax avoidance. these results are in the previous year free cash flow is large firms purpose of internal cash holdings that increase of tax avoidance in order to minimize of cash outflow are based on tax burden. also interaction effect of free cash flow and debt ratio is presented influence of plus(+) on tax avoidance.

• Journal of Navigation and Port Research
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• v.30 no.10 s.116
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• pp.779-785
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• 2006

From a point of view of suggesting the method to avoid ship's collision, the speed of ships has to be considered sufficiently according to encounter angle of ships. But the new safe-guard ring of ship's collision avoidance support model in the close quarters is established assuming that the ratio of own ship' speed to a target ship's speed is less than about 1.7. Therefore in this paper, as doing a study concerned with the establishment of safe-guard ring reflected the encounter angle and the speed of ships, we will propose the new model of ship collision avoidance for safe maneuver of ship's collision avoidance.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• v.1
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• pp.23-29
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• 2006

From a point of view of suggesting the method to avoid ship's collision, the speed of ships has to be considered sufficiently according to encounter angle of ships. But with respect to the establishment of Safe-Guard Ring of Ship Collision Avoidance Support Model in Close Quarters Situation that had been newly studied to avoid ship's collision, the ratio of own ship' speed to a target ship's speed was limited to about less than 1.7. Therefore in this paper, as doing a study concerned with the establishment of Safe-Guard Ring reflected the encounter angle and the speed of ships, we will propose the new model of ship collision avoidance for safe maneuver of ship's collision avoidance.

• ETRI Journal
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• v.35 no.3
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• pp.550-553
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• 2013

Due to limited spectrum resources and differences in link loads, network congestion is one of the key issues in cognitive radio wireless mesh networks. In this letter, a congestion avoidance model with power control, channel allocation, and routing under the signal-to-interference-and-noise ratio is presented. As a contribution, a nested optimization scheme combined with a genetic algorithm and linear programming solver is proposed. Extensive simulation results are presented to demonstrate the effectiveness of our algorithm.