Tax Avoidance and the Real Effect of Tax-Risk Disclosures

This paper is aimed to describe and critically analyze the so-called "TEACHPOT" experience (POT: Provide Opportunities in Teaching) performed during the last few years at Politecnico di Torino. Due to career criteria, the effort and the time lecturers spend in teaching have currently undergone a significant reduction in quantity. In order to support and meet each lecturers' expectations towards an improvement in their ability to teach, a mix of training opportunities has been provided. This consists of an extremely wide variety of experiences, tools, relationships, from which everyone can feel inspired to increase the effectiveness of their teaching and the participation of their students. The provided activities are designed around three main components: methodological training, teaching technologies, methodological experiences. A discussion on the findings is included and presented basing on the data collected through a survey. The impact of the overall experience can be evaluated on two different levels: the real effect on redesigning lessons, and the discussion on the matter within the entire academic community.

Download Full-text

The Real Effect of Bear Raids: An Empirical Examination

SSRN Electronic Journal ◽

10.2139/ssrn.2121792 ◽

2012 ◽

Author(s):

Itay Goldstein ◽

Andrew Di Wu

Keyword(s):

Empirical Examination ◽

Real Effect ◽

The Real

Download Full-text

Commentary: The real (?) effect of smartphone use on parenting – a commentary on Modecki et al. (2020)

Journal of Child Psychology and Psychiatry ◽

10.1111/jcpp.13413 ◽

2021 ◽

Author(s):

Miriam McCaleb ◽

Patricia Champion ◽

Philip J. Schluter

Keyword(s):

Real Effect ◽

The Real ◽

Smartphone Use

Download Full-text

Does human influence on coastal grasslands habitats affect predation pressure on snakes?

Biota Neotropica ◽

10.1590/s1676-06032013000100039 ◽

2013 ◽

Vol 13 (1) ◽

pp. 366-370 ◽

Cited By ~ 3

Author(s):

Mauricio Beux dos Santos ◽

Mauro Cesar Lamim Martins de Oliveira ◽

Tatiane Penteado Gonçalves ◽

Francis de Mattos Almeida ◽

Daniel Loebmann ◽

...

Keyword(s):

South America ◽

Interspecific Interactions ◽

Predation Rate ◽

Predation Pressure ◽

Key Factors ◽

Human Influence ◽

Real Effect ◽

The Real ◽

Disturbed Areas ◽

Predation Rates

The loss and modification of habitats by humans have been considered key factors in the decline of diversity of species worldwide. However, the real effect caused by these disturbances on the biota is still poorly understood. The assessment of the changes in the network of interspecific interactions, such as predation rates on the native fauna, can be an important tool to diagnose the functionality of disturbed ecosystems. In this study we evaluate the predation rate on snakes in coastal grasslands in South America under human influence. Predation rate of artificial snakes, unlike that obtained in other studies, was lower in human-altered areas than preserved ones. Our findings may be due to a reduction in the abundance and/or richness of species of native predators in more disturbed areas.

Download Full-text

The influence of kihap on the impact of Dolio-chagui kicks in taekwondo

Motriz Revista de Educação Física ◽

10.1590/s1980-65742014000100008 ◽

2014 ◽

Vol 20 (1) ◽

pp. 54-57

Author(s):

Rodrigo Dias Martins ◽

Debora Cantergi ◽

Jefferson Fagundes Loss

Keyword(s):

Martial Arts ◽

Random Order ◽

T Test ◽

Real Effect ◽

The Real ◽

The Mean ◽

The Difference ◽

The Impact

The kihapis a technique used in several oriental martial arts. It is a yell used by practitioners with the ex pectation of enhancing the force of a hit. However, the real effect of using the kihapis unknown. Therefore, this study aims to compare the peak of acceleration of the Dolio-chaguikick in taekwondo performed with and without the use of kihap. Twenty two experienced taekwondo practitioners performed 30 kicks each against a punching bag, alternating in random order with and without kihap, while the acceleration of the punching bag was measured. A t-test was used to compare the difference between the mean acceleration in both conditions. Higher values were found with the use of kihap(7.8 ± 2.8 g) than without the use of kihap(7.1 ± 2.4 g), p< 0.01, r= 0.57. The results indicate that kihapenhances the impact of the kick.

Download Full-text

The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency

Journal of Governance and Regulation ◽

10.22495/jgrv9i3art1 ◽

2020 ◽

Vol 9 (3) ◽

pp. 8-26 ◽

Cited By ~ 1

Author(s):

Amrie Firmansyah ◽

Gitty Ajeng Triastie

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Emerging Market ◽

Tax Avoidance ◽

Investment Efficiency ◽

Manufacturing Companies ◽

Corporate Social ◽

Risk Disclosures

This study aims to examine the effect of tax avoidance, corporate social responsibility disclosures, and risk disclosures on investment efficiency. This study also examines the role of corporate governance in the association between tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency. This study uses multiple linear regression with panel data. The sample uses 43 manufacturing companies listed on the Indonesian Securities Exchange from 2014 up to 2017 so that the total sample in this study amounted to 172 firm-years. The result suggests that tax avoidance is negatively associated with investment efficiency. However, corporate social responsibility disclosures and risk disclosures do not affect investment efficiency. Furthermore, another result suggests that corporate governance failed to moderate the effect of tax avoidance on investment efficiency. Besides, corporate governance can weaken the negative influence of corporate social responsibility disclosures on investment efficiency as well as corporate governance drives the negative effect of risk disclosures on investment efficiency.

Download Full-text