scholarly journals Design and implementation of a system to determine tax evasion through de stochastic techniques

2020 ◽  
Vol 175 ◽  
pp. 647-652
Author(s):  
Noel Varela ◽  
Laura Patricia Carrasquilla Díaz ◽  
Omar Bonerge Pineda Lezama
Keyword(s):  
Tax Evasion ◽  
Design And Implementation ◽  
Stochastic Techniques

AAC Considerations for Individuals With Angelman Syndrome

2015 ◽  
Vol 24 (3) ◽  
pp. 106-113 ◽  
Author(s):  
Stephen N. Calculator
Keyword(s):  
Angelman Syndrome ◽  
Augmentative And Alternative Communication ◽  
High Tech ◽  
Alternative Communication ◽  
Design And Implementation

Purpose To provide an overview of communication characteristics exhibited by individuals with Angelman Syndrome (AS) and special considerations associated with the design and implementation of augmentative and alternative communication (AAC) programs. Method Results of recent studies exploring individuals' uses of AAC are reviewed, with particular emphasis on factors related to individuals' acceptance and successful uses of AAC systems. Results Not applicable Conclusion Despite their inconsistent access to practices previously found to foster individuals' acceptance of AAC systems, individuals with AS demonstrate the ability to use AAC systems, including high-tech AAC devices, successfully.

Design And Implementation Of An Integrated Mental Health Intervention In A Policing Context

2017 ◽  
Author(s):  
Alicia Papas ◽  
Anthony D. LaMontagne ◽  
Allison J. Milner ◽  
Amanda Allisey ◽  
Andrew J. Noblet ◽  
...  
Keyword(s):  
Mental Health ◽  
Health Intervention ◽  
Mental Health Intervention ◽  
Design And Implementation ◽  
Integrated Mental Health

Design and implementation of a passive UHF RFID tag with a temperature and process compensation oscillator

2015 ◽  
Vol 6 (4) ◽  
pp. 171-184
Author(s):  
Liangbo Xie ◽  
Jiaxin Liu ◽  
Yao Wang ◽  
Chuan Yin ◽  
Guangjun Wen
Keyword(s):  
Uhf Rfid ◽  
Rfid Tag ◽  
Passive Uhf Rfid ◽  
Design And Implementation

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

Sign in / Sign up

Export Citation Format

Share Document