Economic Equity and People with Disabilities: Development and Characterization of a Novel Index. [PDF]
Abstract Here, we develop two new social indices: the ADA PARC Absolute Economic Opportunity Index and the ADA PARC Relative Economic Opportunity Index. These indices allow us novel examinations of economic equity between people with and without disabilities within a U.S. state and between people with disabilities in different states using aggregations
Walia B +6 more
europepmc +2 more sources
Tax Evasion and Incomplete Tax Transparency
This article discusses the impact of incomplete tax transparency on tax evasion. It shows that while FATCA and CRS address some types of tax evasion, tax evaders may still use other available tax evasion opportunities. Anti-tax evasion measures might not
Noam Noked
doaj +2 more sources
Automatic exchange of financial information from the perspective of tax fairness and transparency
Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these ...
Isnaini Isnaini +2 more
doaj +2 more sources
Penelitian ini bertujuan untuk mengetahui pengaruh : (1) Penerapan Presepsi AEOI. (2) Sanksi Pajak. (3) Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak pada KPP Pratama Pekanbaru Senapelan. Populasi penelitian ini adalah Wajib Pajak yang terdaftar di KPP Pratama Pekanbaru, sampel yang digunakan pada penelitian ini sebanyak 42 responden.
DINI ONASIS
openaire +3 more sources
Mechanical properties of 316L stainless steel samples fabricated by selective laser melting and comparison with other manufacturing methods [PDF]
Selective laser melting (SLM) is an additive manufacturing technique in which a laser beam with a high energy density is used to melt a metal powder substrate.
A Sazgar, V. Gholizadeh, J. Sherafati
doaj +1 more source
Distribution coefficient determination of thorium on alluvium soil of Anarak Nuclear Repository [PDF]
Calculation of distribution coefficients is one of the essential provisions in the safety assessment of radioactive waste repository and safe management of radioactive waste.
A.M. Taherian +7 more
doaj +1 more source
Investigation of the effect of feed stage and first stage cut on the squared cascade performance to offer an appropriate strategy for separation of tellurium stable isotopes [PDF]
In the present work, the performance of a square cascade in the separation phase of tellurium stable isotopes is studied. In this cascade, the selection of an appropriate feed stage, the first stage cut, and the cut of the cascade are the effective ...
F. Ezazi +4 more
doaj +1 more source
Determination of Hydrogen Fluoride in Uranium Hexafluoride by FTIR [PDF]
High reactivity of uranium hexafluride compound is responsible for the impurity production of hydrogen fluoride in the enrichment industry process. The presence of this interference gas will disrupt uranium enrichment process.
E. Kazeman +4 more
doaj +1 more source
Simulation of two-phase flow drift flux model in a vertical channel using Newton–Krylov method [PDF]
In the present work, a numerical method is proposed in order to model the subcooled boiling flow in a vertical channel using the Drift Flux Model. The system of nonlinear equations is solved with the fully-implicit scheme using the Jacobian-free Newton ...
H. Esmaili +3 more
doaj +1 more source

