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Manaf Muhammed and Muhammad Shakeel Virk
Ice accretion on rotary-wing unmanned aerial vehicles (RWUAVs) needs to be studied separately from the fixed-wing UAVs because of the additional flow complexities induced by the propeller rotation. The aerodynamics of rotatory wings are extremely challen...
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Aleksey I. Pakhomchik, Vladimir V. Voloshinov, Valerii M. Vinokur and Gordey B. Lesovik
There exists a wide range of constraint programming (CP) problems defined on Boolean functions depending on binary variables. One of the approaches to solving CP problems is using specific appropriate solvers, e.g., SAT solvers. An alternative is using t...
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Rhyd Lewis
In this paper we review many of the well-known algorithms for solving the shortest path problem in edge-weighted graphs. We then focus on a variant of this problem in which additional penalties are incurred at the vertices. These penalties can be used to...
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Richard Hann, R. Jason Hearst, Lars Roar Sætran and Tania Bracchi
Most icing research focuses on the high Reynolds number regime and manned aviation. Information on icing at low Reynolds numbers, as it is encountered by wind turbines and unmanned aerial vehicles, is less available, and few experimental datasets exist t...
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James G. S. Yang, Leonard J. Lauricella and Frank J. Aquilino
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously e...
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James G. S. Yang, Leonard J. Lauricella and Frank J. Aquilino
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Robin Marita Aondo
Pág. 114 - 123
This research paper aim was to establish the effectiveness of taxpayer education on tax compliance for SMEs in Kitengela town. There are reasons why KRA never met its revenue targets and the revenue collected has never surpassed the target set aside by t...
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???? ?????????? ?????, ????????? ????????????? ??????, ?????? ???????? ???????, ??????? ?????????? ???????
Pág. 19 - 24
The relevance of research. The infrastructure created on a convergent platform involves combining memory, computing and network resources into a single pool. But in the context of a hyperconvergent infrastructure, computing power, storage, servers, netwo...
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Marina Bornman,Lilla Stack
AbstractIn a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ?service and client? climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that...
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John R. Leavins
The Treasury Department and the IRS have established certain standards for those who are tax practitioners. Certified Public Accountants and other tax practitioners face potential penalties if they violate those standards. Treasury Department Circular No...
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Jason Aproskie,Sha?ista Goga
AbstractAdministrative penalties are imposed in South Africa for a specified set of prohibited practices. These are typically the most egregious anti-competitive acts, and therefore the main purpose of administrative penalties is to act as a deterrent, b...
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Harnovinsah Harnovinsah,Nindy Elfania Kansil,Lucky Nugroho,Yananto Mihadi Putra
Pág. 1 - 20
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Nida Putri Rahmayanti, Sutrisno Sutrisno T., Yeney Widya Prihatiningtias
Pág. 118 - 124
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Mohammad Syafriel
Pág. 48 - 63
The aim of this study is to confirm the attributes of personal taxpayer?s compliance in Indonesia. The attributes of personal taxpayer?s compliance proposed in this research are: awareness, knowledge, perceived equality and fairness, compliance cost, fis...
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Nuria Calvo, Laura Varela-Candamio and Isabel Novo-Corti
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Alan D. Eastman, Kevin L. Eastman
The Patient Protection and Affordable Care Act of 2010 (ACA) includes many changes to the U.S. Federal Tax Code. The tax penalty imposed on individuals who choose to remain uninsured received extraordinary attention while the Supreme Court determined the...
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Colin Williams
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increa...
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Ion Tutuianu
By its age and principles, Babylonian law has drawn attention of all epochs, laying at the basis of scientific development of modern law. The regulation, more than 4000 years ago, of property, family, obligations, public administration, succession, proba...
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Sharon Smulders,Gelishan Naidoo
AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax...
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Sharon Smulders,Gelishan Naidoo
AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax...
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