Results 71 to 80 of about 23,620 (299)

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam   +7 more
wiley   +1 more source

Ethical Issues Facing Tax Professionals: A Comparative Survey of Tax Agents and Big 5 Tax Practitioners in Australia [PDF]

open access: yes
The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners.
Malcolm Smith   +2 more
core  

Qualitative research results: The New Zealand cash economy. A study of tax evasion amongst small and medium businesses. [PDF]

open access: yes, 2000
Conference paperTo understand attitudes, perceptions, motivations, and behaviour in relation to tax evasion amongst small to medium businesses, the general public, key influencers (ie.
Noble, Peter
core  

Field‐Programable Dynamics in a Soft Magnetic Actuator Enabling True Random Number Generation and Reservoir Computing

open access: yesAdvanced Intelligent Systems, EarlyView.
Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata   +14 more
wiley   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva   +2 more
wiley   +1 more source

A Multi-Agent Model of Tax Evasion with Public Expenditure [PDF]

open access: yes
We develop a model where heterogeneous agents maximize their individual utility based on (after tax) income and on the level of public expenditure (as in Cowell, Gordon, 1988).
Dino Rizzi, Paolo Pellizzari
core  

Helping financially under‐resourced unmarried mothers move forward and flourish: Feasibility findings from an innovative coaching‐centered place‐based initiative

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Longer‐duration, holistic, cohort‐based, coach‐led interventions may be particularly effective in promoting both economic health and emotional well‐being among unmarried mothers living in economically disadvantaged neighborhoods. Aligning with the 1999 Centers for Disease Control (CDC) framework for program evaluation, this study presents a ...
Jennifer Langhinrichsen‐Rohling   +5 more
wiley   +1 more source

Income tax evasion dynamics: Evidence from an agent-based econophysics model [PDF]

open access: yes
We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom ...
Pickhardt, Michael, Seibold, Goetz
core  

The role of tax agents in taxpayers’ tax compliance [PDF]

open access: yes, 2013
This paper aims to analyze the role of tax agents in tax compliance. The works that analyze this phenomenon can be divided into two major groups. Firstly, those that examine the role of tax agents, from the perspective of taxpayers, which indicate that ...
Borrego, Ana Clara   +2 more
core  

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

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