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The Reporting of Deducation on the Right Decision Basis : Some Specific Cases in Tax Determination
  • - Choi Sang Yeoung (Dongguk University)
[Abstract]
The objective of this paper is to examine the reporting of deductions on the basis of right decision in perspective of tax equity, real taxation, public policy, and economic or social policy.
It begins by examining contents and characteristics of the accrual basis and right decision basis on which we report the taxable income in the period when right occurs, and comparing the relationship of the two bases.
In the next place, it analysis that Tax Law has timelessly to be adjusted according to the radical changes in the industrial society.
Inflexibility of Tax Law in changing environment is due to, in part at least, the general rule governing tax deductions. It requires some rigid restrictions to deduct besiness expenses from gross income.
Lastly, this paper presents several problems and approaches to their solutions in some specific cases of economic obligations, not specified in Tax Law, orising from changing economic environment.
Multi-Attribute Preference Models for The Individual and Group Decision Making
  • - Park Dae Seok (Mokpo National University)
[Abstract]
The main purpose of this study has been to explore the potential value of using individual and group multiattribute preference models to examine the hypothetical merchandise ion. Several studies this past decade have examined differences between holistic and decomposed approaches to determining weights in additive utility models. Some have argued that it matters little which procedure is used, whereas others strongly favored particular models. In this paper we address this controversy experimentally by comparing three conceptually different approaches in terms of their weights and predictive ability.
The three models to be compared are multi-attribute utility function(MAU), analytic hierarchy process(AHP), and attribute-dynamic attitude model(ADAM). The issues of interest are whether the models yield different weights, whether they differ significantly in predictive ability, and how subjects perceive the models in terms of difficulty and trustworthiness.