Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia
ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley +1 more source
Digital Transformation of Retail Work: The Rise of Chaotic Rationalisation
ABSTRACT We examine how new digital technologies are transforming labour processes in frontline jobs in United States (US) store‐based retail, examining the US as an extreme case of labour market liberalisation. Research on technological change presents three scenarios: job displacement, job enrichment and ‘digital Taylorism’ involving heightened ...
Chris Tilly, Françoise Carré
wiley +1 more source
Research and Application of Multi-Link Aggregation Algorithm Based on Link Priority for Telemedicine in Complex Environments. [PDF]
Wang R +7 more
europepmc +1 more source
Gender Pay Disclosure and Firm Performance: Quasi‐Experimental Evidence From the United Kingdom
ABSTRACT This paper investigates the impact of pay transparency on firm performance, measured as sales growth, in a large sample of UK‐registered companies between 2005 and 2023. We employ a difference‐in‐difference approach based on the pay transparency regulation enacted in 2017, which mandated all companies registered in the United Kingdom with at ...
Hildebrando Pahula, Charles Ambilichu
wiley +1 more source
Splatshop: Efficiently Editing Large Gaussian Splat Models
Abstract We present Splatshop, a highly optimized toolbox for interactive editing (selection, deletion, painting, transformation, …) of 3D Gaussian Splatting models. Utilizing a comprehensive collection of heuristic approaches, we carefully balance between exact and fast rendering to enable precise editing without sacrificing real‐time performance. Our
Markus Schütz +5 more
wiley +1 more source
Machine learning driven clustering for silhouetting 5G network throughput. [PDF]
Ramesh P, Bhuvaneswari PTV.
europepmc +1 more source
Image‐Based Spatio‐Temporal Interpolation for Split Rendering
Abstract Low‐powered devices – such as small form factor head‐mounted displays (HMDs) – struggle to deliver a smooth and high‐quality viewing experience, due to their limited power and rendering capabilities. Cloud rendering attempts to solve the quality issue, but leads to prohibitive latency and bandwidth requirements, hindering use with HMDs over ...
M. Steiner +4 more
wiley +1 more source
Federated Learning Semantic Communication in UAV Systems: PPO-Based Joint Trajectory and Resource Allocation Optimization. [PDF]
Du S, Zhang Y, Tao Z, Li H, Mei H.
europepmc +1 more source
Variable‐Rate Texture Compression: Real‐Time Rendering with JPEG
Abstract Although variable‐rate compressed image formats such as JPEG are widely used to efficiently encode images, they have not found their way into real‐time rendering due to special requirements such as random access to individual texels. In this paper, we investigate the feasibility of variable‐rate texture compression on modern GPUs using the ...
Elias Kristmann +2 more
wiley +1 more source

