Results 31 to 40 of about 6,673 (259)

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

AIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son, Chan Kim, Ji Hun Pak, Hain Lee, Jong Min Lee   +4 more
wiley   +1 more source

Establishing Boundaries to Combat Tax Crimes in Indonesia

Laws
Enforcing criminal tax law in Indonesia presents a critical yet challenging task, because of the intricate interplay between tax and criminal law interests.
Dwi Nurferyanto, Yoshi Takahashi
doaj   +1 more source

To the Question of the Objective Part of the Deviation from the Payment of Taxes

Сибирское юридическое обозрение, 2017
The article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes.
Vladislav V. Brazhnikov
doaj   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

American Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

Building Public Trust Through Whistleblowing And Tax Law Enforcement: A Slippery Slope Framework Perspective

Jurnal Trias Politika
Tax compliance remains a persistent issue in Indonesia, especially at the regional level, where actual tax revenues still fall short of their potential. Despite tax revenue’s vital role in national development, many taxpayers do not file returns or fully
Yuni Khoirotul Abdiyah, Heru Tjaraka
doaj   +1 more source

Failure to pay tax: Tax misdemenor of natural person as a taxpayer [PDF]

NBP: Nauka, bezbednost, policija, 2018
The Law on Tax Procedure and Tax Administration prescribes numerous tax misdemeanours which are normatively divided into two categories. The first category includes general tax misdemeanours of legal persons and entrepreneurs, and the second one includes
Đokić Minja
doaj  

Place‐based risk: Examining relationships between adolescent perceptions of community risk factors and adolescent substance use across geographic contexts

American Journal of Community Psychology, EarlyView.
Abstract Mixed evidence for the influence of structural and social factors on adolescent substance use behaviors exists across the rural–urban continuum. Therefore, this study explores how adolescent perceptions of structural and social community risk factors are associated with lifetime and past 30‐day use of alcohol, marijuana, cigarettes, and ...
Melissa Pearman Fenton, Sarah D. Lynne, Josie L. Bryan, Catherine Woodstock Striley, Larry F. Forthun   +4 more
wiley   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

Australian 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

Family Dispute Resolution in Australia: The Under‐Servicing of Indigenous, Migrant and Refugee Families Experiencing Family Violence

Australian Journal of Social Issues, EarlyView.
ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley   +1 more source

A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice

Administrative and Environmental Law Review
This research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is
Muh. Akbar Fhad Syahril, Hamida Hasan
doaj   +1 more source