Results 61 to 70 of about 219,997 (73)

The Economic Security of Business Transactions. Management in business [PDF]

, 2013
The Economic Security of Business Transactions’ covers such aspects as: management in the economic system; commercial risk in domestic and international transactions; an assessment of partners; unofficial economy and the state budget; economic security ...
Raczkowski, Konrad, Schneider, Friedrich
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クロスボーダー取引と消費課税 : 電子商取引への対応 [PDF]

Consumption taxation on cross-border transactions has become one of the focal points of taxation related to electronic commerce. In this paper, we examine the reason why consumption taxation issues arise in the context of electronic commerce, discuss ...
渡辺, 智之
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Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007) [PDF]

Globalization is eroding the efficiency of conventional taxes, such as VAT´s (value added taxes). Meanwhile, a new form of taxation, levied on bank transactions, was successfully used in Brazil (1993-2007).
Cintra, Marcos
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Globalization and tax policy

Globalization is thought to reduce the ability of governments to collect taxes. If labor and capital can move between jurisdictions, then attempts to tax these factors will lead to a "vanishing taxpayer" as factors flee from high- to low-tax regions ...
Alm, James, Holman, Jill, Neumann, Rebecca   +2 more
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Movimentação Financeira, a Base de uma Nova Contribuição Social [PDF]

Albuquerque, Marcos Cintra Cavalcanti De
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Tax education and taxpayer enculturation: Initiatives for South Africa

South African Journal of Accounting Research, 2023
The South African Revenue Service acknowledges that it faces various risks, such as revenue collection uncertainty, unfavourable public perceptions and low compliance.
David Colin Greenham, Rajesh Ramlall, L. Stainbank   +2 more
semanticscholar   +1 more source

Cyclical Annealing Schedule: A Simple Approach to Mitigating KL Vanishing

North American Chapter of the Association for Computational Linguistics, 2019
Variational autoencoders (VAE) with an auto-regressive decoder have been applied for many natural language processing (NLP) tasks. VAE objective consists of two terms, the KL regularization term and the reconstruction term, balanced by a weighting hyper ...
Hao Fu, Chunyuan Li, Xiaodong Liu, Jianfeng Gao, Asli Celikyilmaz, L. Carin   +5 more
semanticscholar   +1 more source

Digitalization Of Tax Administration Systems And Tax Complience Costs On Taxpayer Complience Of Individual Taxpayer

Journal of Accounting Science, 2021
This study aims to examine the effect of the application of e-filing, e-billing, e-invoicing, and tax compliance costs on taxpayer compliance. The independent variable in this research are e-filing, e-billing, e-invoicing, and tax compliance, while ...
D. Wulandari
semanticscholar   +1 more source

ReLTanh: An activation function with vanishing gradient resistance for SAE-based DNNs and its application to rotating machinery fault diagnosis

Neurocomputing, 2019
Tanh is a sigmoidal activation function that suffers from vanishing gradient problem, so researchers have proposed some alternative functions including rectified linear unit (ReLU), however those vanishing-proof functions bring some other problem such as
Xin Wang, Yi Qin, Yi Wang, Sheng Xiang, Haizhou Chen   +4 more
semanticscholar   +1 more source

Vanishing Gradient Mitigation with Deep Learning Neural Network Optimization

2019 7th International Conference on Smart Computing & Communications (ICSCC), 2019
Deep structured learning has emerged as a new area of machine learning research with its wide range of applications in signal and information processing. There are two general aspects often discussed in various high level descriptions of deep learning: i.
H. Tan, K. Lim
semanticscholar   +1 more source