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1
Dimitrova, Darinka, Damianka Getova, and Vesselin Belovezdov. "Effects of cholinesterase inhibitor metrifonate on naive rats and rats with a model of hypoxia-induced impaired memory." Open Medicine 2, no. 4 (2007): 430–46. http://dx.doi.org/10.2478/s11536-007-0037-z.
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AbstractCholinesterase inhibitors are currently used in the therapy of different kind of dementia to improve brain memory functions. The acetylcholinesterase inhibitor metrifonate was studied in naive rats and in rats with a model of sodium nitrite-induced hypoxia. One active avoidance test and in two passive avoidance tests were used. In the active avoidance test metrifonate increased the number of avoidances during the learning session only. In both passive avoidance tests, metrifonate prolonged latency differently during the learning session and in short-term or in long-term memory retention. Hypoxic rats showed lower numbers of avoidances in learning and memory retention sessions. Metrifonate increased the number of avoidances during the learning session for hypoxic rats. In the step-through passive avoidance test, metrifonate increased the latency of reactions in the learning session and in long-term memory retention tests. In the step-down passive avoidance test, the groups with hypoxia and metrifonate did not change the latency of reaction in the learning and long-term memory retention sessions, but increased the latency of reactions in the short-term memory retention test. Morphological data showed a significant impaired neuronal structure in a CA1 zone of the hippocampus in hypoxic rats and a tendency to preserving in rats treated with metrifonate. Our results suggest that metrifonate improves cognitive functions in naive and in hypoxic rats.
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Hendrianto, Samino, Nursimah Dara, and Masturo Masturo. "PENGARUH KEPEMILIKAN KONSENTRASI, KUALITAS CORPORATE GOVERNANCE DAN OTHER COMPREHENSIVE INCOME TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI." Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi 8, no. 1 (2025): 352–62. https://doi.org/10.33627/pk.v8i1.3029.
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ABSTRAK Tujuan dari penelitian ini untuk mengetahui Pengaruh Kepemilikan Konsentrasi, Kualitas Corporate Governance, dan Other Comprehensive Income terhadap Tax Avoidance dengan Profitabilitas Sebagai variabel Moderasi pada perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Populasi penelitian ini meliputi seluruh perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 26 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian secara parsial menunjukan bahwa kelpelmilikan konsnelntrsi tidak belrpelngaruh telrhadap tax avoidance, kualitas corporatel govelrnancel belrpelngaruh nelgatif telrhadap tax avoidance, othelr comprelhelnsivel incomel belrpelngaruh positif telrhadap tax avoidancel. profitabilitas tidak mampu melmodelrasi pelngaruh kelpelmilikan konselntrasi telrhadap tax avoidance, profitabilitas mampu melmodelrasi kualitas corporatel govelrnancel telrhadap tax avoidance, profitabilitas tidak mampu melmodelrasi othelr comprelhelnsivel incomel telrhadap tax avoidancel.
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Allen, M. Todd. "Explorations of avoidance and approach coping and perceived stress with a computer-based avatar task: detrimental effects of resignation and withdrawal." PeerJ 9 (April 15, 2021): e11265. http://dx.doi.org/10.7717/peerj.11265.
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Background Individuals differ in how they react to stress or trauma through different coping styles in which they may deal directly with a stressor by adopting approach coping styles or disengage with a stressor by utilizing avoidant coping styles. Avoidant coping styles have been linked to adverse outcomes including psychological distress, anxiety disorders, and post-traumatic stress disorder (PTSD). Recently, avoidance coping styles as measured by a subset of items on the Brief COPE were found to have a weak positive relationship with performance on a computer-based avatar task which is related to avoidant personality temperaments. This avatar task was developed as an alternative for paper and pencil self-report inventories for measuring avoidant tendencies based on possible response biases of avoidant individuals. In the current study, avoidance and approach coping styles as measured by the Brief Approach/Avoidance Coping Questionnaire (BACQ) were compared to avoidant coping as measured by the Brief COPE and performance on the avatar task. In addition to approach and avoidance coping, the BACQ also measures active avoidance coping (i.e., diversion) and passive avoidance coping (i.e., resignation and withdrawal). The relationships between approach and avoidance coping and performance on the avatar task were also analyzed with the outcome of perceived stress as measured by the Perceived Stress Scale (PSS). Methods One hundred undergraduates voluntarily completed the BACQ, the Brief COPE, and the PSS. Participants also completed a computer-based task in which they guided an avatar through a series of social situations where they indicated how they would interact with or avoid interacting with strangers. Results Approach coping had a weak negative relationship to avoidance coping as measured by the BACQ and the Brief COPE. Performance on the avatar task had a moderate positive relationship with avoidance coping (diversion as well as resignation and withdrawal) as measured by the BACQ and a moderate negative relationship with approach coping as measured by the BACQ. A model including only approach, diversion, and resignation and withdrawal coping best predicted performance on the avatar task in a linear regression model. While resignation and withdrawal coping and diversion coping had moderate positive relationships to avatar task scores, only resignation and withdrawal had a strong positive relationship to perceived stress. A model than included only resignation and withdrawal coping best predicted perceived stress in a linear regression model. Overall, passive avoidant coping styles (i.e., resignation and withdrawal), but not active avoidant coping style (i.e., diversion), were related to perceived stress. These results support the continued study of multiple aspects of avoidant coping styles as well as the avatar task to increase our understanding of the maladaptive effects of excessive avoidance in the face of stress.
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Zhu, Jingjing, Xiaoqi Yin, Guangheng Wang, Yaoqin Jiang, and Yan Li. "Social Avoidance and Social Adjustment in Chinese Preschool Migrant Children: The Moderating Role of Household Chaos and Gender." International Journal of Environmental Research and Public Health 19, no. 24 (2022): 16769. http://dx.doi.org/10.3390/ijerph192416769.
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The present study explored the moderating role of household chaos and gender in the relation between social avoidance and social adjustment among Chinese preschool migrant children. Participants were 148 children (82 boys, Mage = 62.63 months, SD = 0.05) from two kindergartens, Shanghai, People’s Republic of China. Multi-source assessments included: (1) mother ratings of children’s social avoidance; (2) mother ratings of families’ household chaos; (3) teacher ratings of children’s prosocial behavior, peer exclusion, interpersonal skills, and internalizing problems. Results showed that social avoidance significantly predicted peer exclusion among Chinese migrant preschoolers. Moreover, household chaos moderated the relationship between social avoidance and social adjustment. Specifically, at higher levels of household chaos, social avoidance was negatively associated with interpersonal skills. In contrast, social avoidance was not associated with interpersonal skills at a lower level of household chaos. In addition, social avoidance was positively associated with peer exclusion among boys but not girls. The current findings inform us of the importance of reducing household chaos to buffer the negative adjustment among socially avoidant young children who migrated from rural to urban China. The findings also highlight the need to pay particular attention to migrant socially avoidant boys’ development in early childhood and the importance of considering the meaning and implication of social avoidance for migrant preschoolers in Chinese culture.
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Allen, M. Todd, Michelle M. Shields, and Catherine E. Myers. "Distressed (Type D) personality is predicted by avoidance: evidence from a computer-based avatar task." PeerJ 10 (October 27, 2022): e14302. http://dx.doi.org/10.7717/peerj.14302.
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Background One personality type associated with poor health outcomes is distressed (Type D) personality which involves high levels of both social inhibition (SI) and negative affectivity (NA). Type D is also linked to psychopathologies such as post-traumatic stress disorder (PTSD), anxiety disorders, and depression. One mechanism through which personality temperament may result in these psychopathologies is avoidance. Recently, a computer-based measure designed to assess avoidant behaviors, in which the participant guides the behavior of an avatar interacting with strangers in social situations, has been found to be related to various forms of avoidance. In the current study, we extended this work with the avatar avoidance task to determine its relationship to distressed (Type D) personality. We hypothesized that Type D personality, along with SI, but not NA, would be positively related to avatar avoidance scores. We also hypothesized that avatar avoidance scores would be higher in Type D individuals than non-Type D individuals. Methods A total of 302 undergraduates completed the Distressed Type D Personality Scale (DS-14), and a computer-based avatar avoidance task. Results Type D and SI, and NA to a lesser degree, were positively correlated with avoidance scores on the avatar task. Furthermore, regression analyses revealed that Type D and SI scores were best predicted by a model including avoidance scores and education level while NA scores were best predicted by a model including avoidance scores. Standard cut-off scores on the DS-14 scale resulted in four groups (i.e., low SI and NA, high SI, high NA, and Type D) which significantly differed in avoidance scores. Specifically, Type D individuals had higher avoidance scores than the other three groups. Taken together these findings support a role for avoidance in Type D personality. The computer-based avatar avoidance task may be particularly relevant as an ecologically valid measure to identify avoidance in a virtual setting for use with individuals expressing Type D personality who may be unwilling or unable to accurately self-report or describe their own avoidant tendencies.
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Dimitrova, Darinka, Damianka Getova, and Kremena Saracheva. "Effects of 3R, 16S-2-hydroxyethyl apovincaminate (HEAPO), donepezil and galantamine on learning and memory retention in naïve Wistar rats." Acta Pharmaceutica 73, no. 1 (2023): 91–105. http://dx.doi.org/10.2478/acph-2023-0006.
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Abstract The effects of 3R,16S-2-hydroxyethyl apovincaminate (HEAPO, RGH-10885) compared with those of two cholinesterase inhibitors, donepezil and galantamine, were examined in naïve Wistar rats using standard active and passive avoidance tests. The active avoidance test (shuttle box) and two passive avoidance tests (step-through and step-down) were performed according to the experimental design. There were 10 groups of rats (n = 8) and the substances studied were applied orally before each testing session. In the active avoidance test, the number of conditioned stimuli (avoidances), unconditioned stimuli (escapes) and intertrial crossings were observed. In step-down and step-through passive avoidance tests, the latencies of reactions were observed. All the studied compounds showed positive effects in the learning and memory tests, compared to the controls. It was concluded that HEAPO, donepezil and galantamine had a memory-enhancing effect in active and passive avoidance tests.
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Emery, Lydia F., Wendi L. Gardner, Kathleen L. Carswell, and Eli J. Finkel. "You Can’t See the Real Me: Attachment Avoidance, Self-Verification, and Self-Concept Clarity." Personality and Social Psychology Bulletin 44, no. 8 (2018): 1133–46. http://dx.doi.org/10.1177/0146167218760799.
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Attachment shapes people’s experiences in their close relationships and their self-views. Although attachment avoidance and anxiety both undermine relationships, past research has primarily emphasized detrimental effects of anxiety on the self-concept. However, as partners can help people maintain stable self-views, avoidant individuals’ negative views of others might place them at risk for self-concept confusion. We hypothesized that avoidance would predict lower self-concept clarity and that less self-verification from partners would mediate this association. Attachment avoidance was associated with lower self-concept clarity (Studies 1-5), an effect that was mediated by low self-verification (Studies 2-3). The association between avoidance and self-verification was mediated by less self-disclosure and less trust in partner feedback (Study 4). Longitudinally, avoidance predicted changes in self-verification, which in turn predicted changes in self-concept clarity (Study 5). Thus, avoidant individuals’ reluctance to trust or become too close to others may result in hidden costs to the self-concept.
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Lestari, Ayu, R. Rosiyana Dewi, Ika Wahyuni, Windiyani Windiyani, and Windiyani Windiyani. "Factors-Factors Affecting Tax Avoidance." Devotion Journal of Community Service 4, no. 1 (2023): 289–304. http://dx.doi.org/10.36418/dev.v4i1.383.
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This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) the effect of thin capitalization on Tax Avoidance and (3) the effect of the book tax gap on Tax Avoidance. This research method is carried out by taking secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2020. The data collection technique uses the purposive sampling method and the method used in analyzing is the multiple regression analysis method. The results show that the executive character and thin capitalization have a positive effect on tax avoidance. while the book tax gap has a negatif influence on tax avoidanc. So the H3 in this study was rejected. Based on the results of the partial test, the research shows that the effect of the book tax gap on tax avoidance is a negative effect, which means that the larger the book tax gap in the company, the no indication of an increase in tax avoidance
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Tuan, Pham Van, Pham Sy Phuc, Tran Van Nguyen, et al. "The Effect of Awareness on the Behavior of Advertisement on Social Network Basis for Cosmetic Products Line." Journal La Bisecoman 3, no. 2 (2022): 65–73. http://dx.doi.org/10.37899/journallabisecoman.v3i2.569.
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The study examines the factors affecting the perception and interaction behavior with advertising cosmetic products. The authors used SPSS and Smart PLS software to conduct statistics and analyze survey results. The results of data analysis show that there are 5 factors that directly affect the perception of avoidance: Health concerns; Doubts about advertising intermediaries; Privacy concerns; Information value; Obstructing cognitive goals. The factor that directly affects Avoidant Behavior is Perception of avoidance, there are 5 factors that indirectly affect Avoidant Behavior: Health concerns; Doubts about advertising intermediaries; Privacy concerns; Information value; Obstructing cognitive goals. At the same time, the research also shows that negative experiences do not affect the impact process from Avoidant Perception to Avoidant Behavior. This study has important practical elements for businesses, managers and even social network users in reducing users' awareness and avoidance of advertising.
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Niu, Yunhe. "Regulatory Issues and Recommendations on Transfer Pricing Tax Avoidance by Multinational Corporations." Highlights in Business, Economics and Management 16 (August 2, 2023): 401–6. http://dx.doi.org/10.54097/hbem.v16i.10606.
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In recent years, with the continuous development of the global economy, multinational corporations allocate resources in various ways to reduce the overall tax burden of the group to achieve the business goal of profit maximization. The transfer pricing method is one of the most common international tax avoidances means used by multinational corporations. Although transfer pricing tax avoidance does not constitute an illegal act in form, in substance, it causes serious capital loss in the host country and infringes on the tax sovereignty of the host country. However, there are still many research gaps in international anti-avoidance regulation, so it is necessary to analyze and recommend the regulation of transfer pricing tax avoidance by multinational companies. This paper introduces a typical case of transfer pricing tax avoidance by Apple, introduces the principles and hazards of transfer pricing tax avoidance, and analyzes the current situation and shortcomings of transfer pricing tax avoidance regulation from three levels: multinational corporations, home countries, and host countries, and then propose suggestions to improve the regulation at the national, multinational corporation and social management levels.
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Lorian, Carolyn N., and Jessica R. Grisham. "The Safety Bias: Risk-Avoidance and Social Anxiety Pathology." Behaviour Change 27, no. 1 (2010): 29–41. http://dx.doi.org/10.1375/bech.27.1.29.
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AbstractBackground:The pervasive tendency to avoid perceived risks has been recently implicated in the maintenance of anxiety pathology, and more specifically, social phobia. Social anxiety symptoms are thus hypothesised to be associated with a global risk-avoidant decision-making bias.Aim:This study investigated: (1) the relationship between risk-avoidance and social anxiety symptoms using both self-report and behavioural measures of risk-taking; and (2) whether risk-avoidance mediates the relationship between a dispositional vulnerability to anxiety (Behavioural Inhibition System [BIS] sensitivity) and social anxiety symptoms.Method:Fifty-five undergraduate students completed self-report measures assessing for social anxiety symptoms, risk-taking across various domains, and BIS sensitivity. Risk-avoidance was also assessed using a behavioural computer task.Results:As hypothesised, risk-avoidance correlated significantly with both social anxiety and BIS. Multiple regression analyses revealed that risk-avoidance served as a partial mediator between BIS and social anxiety.Conclusion:These results confirm the hypothesised relationship between BIS, risk-avoidance, and social anxiety symptoms. Risk-avoidance is one possible mechanism by which personality characteristics may be linked to anxiety pathology.
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Allen, M. Todd. "A computer-based avatar task designed to assess behavioral inhibition extends to behavioral avoidance but not cognitive avoidance." PeerJ 6 (July 31, 2018): e5330. http://dx.doi.org/10.7717/peerj.5330.
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Avoidance is a common feature of post-traumatic stress disorder (PTSD) as well as anxiety and depressive disorders. Avoidance can be expressed behaviorally as well as cognitively. Most personality assessments for avoidance involve self-report inventories which are susceptible to biased responding. The avatar task (Myers et al., 2016a) was developed as an objective measure of behavioral inhibition (BI) which is defined as a tendency for avoidance of unfamiliar people and situations. The avatar task has been demonstrated to screen avoidant behaviors related to BI, PTSD, as well as harm avoidance (HA) as measured by the Tridimensional Personality Questionnaire (TPQ). In the current work, the avatar task was tested with cognitive as well as behavioral avoidance as measured by the cognitive-behavioral avoidance scale (CBAS; Ottenbreit & Dobson, 2004). The CBAS includes four subscales which measure behavioral social (BS) avoidance, behavioral non-social (BN) avoidance, cognitive social (CS) avoidance, and cognitive non-social (CN) avoidance. It was hypothesized that avatar scores would be significantly positively related to behavioral, but not cognitive, avoidance. In addition, it was also hypothesized that performance on the avatar task would be more related to social than non-social behavioral avoidance. Participants completed the avatar task, the HA scale of the TPQ and the CBAS. Pearson’s product moment correlations revealed that avatar scores were significantly related to CBAS total scores as well as BS and BN scores, but not CS and CN scores. In addition, BS has a stronger relationship with avatar scores than BN avoidance which fits with the social aspects of the scenarios in the avatar task. A median split of the avatar scores produced a significant difference in scores on the behavioral but not the cognitive subscales. Overall, the current results supported the idea that the avatar task is measuring behavioral avoidance, specifically in social situations, rather than cognitive avoidance. Future work could adapt the avatar task to include scenarios similar to the cognitive items on the CBAS to create an objective measure of cognitive avoidance which may be relevant in measuring avoidance in depression and behavioral avoidance associated with PTSD as well as anxiety disorders.
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Austin, Publishing Group. "Factors Associated with Healthcare Avoidance among US Adults: Analyses of the 2019 Healthy Information National Trends Survey." Journal of Family Medicine 8, no. 9 (2021): 1280. https://doi.org/10.26420/jfammed.2021.1280.
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Abstract <strong>Background:</strong> Healthcare avoidance represents a significant impediment to health and well-being of individuals and society. Avoidance undermines positive healthcare-seeking and carries significant health and economic consequences including increased morbidity and mortality as well as loss of job or economic productivity. <strong>Objective:</strong> The current study analyzed factors associated with healthcare avoidance. <strong>Methods:</strong> Using the 2019 Healthy Information National Trends Survey, we conducted multiple logistic regression to identify factors associated with avoiding doctor’s visit even when deemed necessary. Factors included sociodemographic, economic, access to health care, health care practices and trust to better understand medical care avoidance. <strong>Results:</strong> Notably, 30.3% of Americans reported healthcare avoidance, and 29% reported “no/little/some trust” in medical information from the doctor. Greater likelihood of healthcare avoidance was observed among those who had less trust in medical information from their doctor, younger, and male. Significant health behavior predictors of healthcare avoidance included current smokers, those who had infrequent visits to health professionals, and those with better self-reported health. <strong>Conclusions:</strong> By identifying multiple factors that may be associated with healthcare avoidance we can identify individuals at risk for avoidant behaviors and encourage positive health behavior. <strong>Keywords:</strong> Healthcare avoidance; Trust in doctor; Health behaviors; Health promotion
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Hulstijn, Jan H., and Elaine Marchena. "Avoidance." Studies in Second Language Acquisition 11, no. 3 (1989): 241–55. http://dx.doi.org/10.1017/s0272263100008123.
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This article follows up on a study by Dagut and Laufer (1985), who found that Hebrew learners of English avoid phrasal verbs, such as ‘let down’, while preferring one-word verbs, such as ‘;disappoint’, since phrasal verbs do not exist in Hebrew. A corollary derived from Dagut and Laufer's study is that Dutch learners of English would tend not to avoid English phrasal verbs, since phrasal verbs also exist in Dutch. It was hypothesized, however, that Dutch learners of English as a second language (ESL) would avoid phrasal verbs, too, not for structural, but for semantic reasons. Three tests (multiple choice, memorization, and translation) were administered to intermediate and advanced Dutch learners of English. Each test contained 15 sentences, eliciting preference for either a phrasal verb or an equivalent one-word verb. The results show that, as expected, Dutch learners of English do not avoid phrasal verbs categorically. However, they seem to avoid those idiomatic phrasal verbs that they perceive as too Dutch-like (lack of contrast between the first and second language). Furthermore, they exhibit a tendency to adopt a play-it-safe strategy, preferring one-word verbs with general, multi-purpose meanings over phrasal verbs with specific, sometimes idiomatic, meanings. It is argued that this semantic play-it-safe strategy may have also played a causal role in the avoidance behavior of the Hebrew ESL learners observed by Dagut and Laufer.
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Schmidt, Silke, Diether Höger, and Bernhard Strauß. "Bindung und Coping Eine Erhebung zum Zusammenhang zwischen Bindungsstilen und Angstbewältigungsmustern in bedrohlichen Situationen." Zeitschrift für Medizinische Psychologie 8, no. 1 (1999): 39–48. https://doi.org/10.3233/zmp-1999-8_1_05.
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In dieser Studie wurde der Zusammenhang zwischen den Bindungsstilen sicher, ambivalent und vermeidend (differenziert in eine öffnungsbereite und verschlossene Subgruppe) und den Angstbewältigungsmodi Vigilanz und kognitive Vermeidung in einer Stichprobe von 62 deutschen Erwachsenen untersucht. Die Ergebnisse konnten belegen, daß die ambivalente Gruppe eher zu vigilanten Strategien neigt als die anderen Bindungsstile. Kognitiv vermeidende Strategien wurden allerdings nicht häufiger von beiden Subgruppen des vermeidenden Bindungsstils eingesetzt. Tendenziell wies die vermeidend-öffnungsbereite Gruppe sogar besonders niedrige Werte in kognitiver Vermeidung auf, statistisch waren diese Unterschiede allerdings nicht bedeutsam. In der Diskussion wird speziell der Zusammenhang zwischen Bindungserfahrungen und dem Bewältigungsmodus kognitive Vermeidung reflektiert. This investigation examined the relationship between attachment styles secure, ambivalent and avoidant (differentiated into a withdrawing and a cooperative subtype) and the coping modes vigilance and cognitive avoidance in a sample of 62 German adults. Findings indicated, that the ambivalent group reported higher levels of vigilance than the other attachment groups. However both subtypes of the avoidant style did not report higher levels of cognitive avoidance; the level of cognitive avoidance was even very low in the avoidant-cooperative attachment group though these differences have not been significant. The discussion focusses on the relation between attachment experiences and cognitive avoidance.
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von Spreckelsen, Paula, and Peter J. de Jong. "Disgust-induced avoidant processing of autobiographical memories as a transdiagnostic mechanism in the persistence of psychopathology." Bulletin of the Menninger Clinic 87, Supplement A (2023): 31–52. http://dx.doi.org/10.1521/bumc.2023.87.suppa.31.
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We present a model of disgust-induced avoidant processing of autobiographical memories contributing to the persistence of psychopathology. Following the model, autobiographical memory retrieval is biased toward disgust-related experiences. Critically, disgust promotes the avoidance of specific autobiographical memories by reactively aborting the processing of those memories or by strategically preventing access to them, making disgust appraisals immune to corrective information. In the context of eating disorders/body image, studies provided consistent evidence for a bias toward disgust-related memories of their own body in women with a more negative body image. Although the current research casts doubt on disgust-induced strategic avoidant retrieval of body-related memories, it provided initial evidence for reactive avoidance of such memories. Insight into the role of disgust-induced avoidant memory processing as a transdiagnostic mechanism may help in understanding the refractoriness of disgust-relevant psychopathologies (including depressive and trauma-related disorders) and point to the necessity of therapeutic strategies to address disgust-induced avoidance.
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Ng, Suwandi, and Felicia Katrin Phie. "PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE DAN DAMPAKNYA PADA NILAI PERUSAHAAN." SIMAK 18, no. 01 (2020): 21–46. http://dx.doi.org/10.35129/simak.v18i01.110.
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This study aims to investigate the influence of corporate governance and political connection to tax avidance, and its impact on value of firm. The population used is all companies listed on the Indonesia Stock Exchange (IDX) with the study period 2015-2017. The sample size is 102 companies per year, selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis was used to analyze data and hypothesis test of mediation was done by sobel test.
 The results of this study indicate that corporate governance has a negative and significant influence on tax avoidance, while the political connection has a positive and significant effect on tax avoidance. Tax avoidance has a negative and significant influence on firm value. In addition, tax avoidance can mediate the influence of political connection on firm value.
 The implications of this research are companies with high levels of corporate governance practices that have better controls, thus reducing tax avoidance. While the relationship of political connection encourage companies to act more aggressively in tax avoidance action. Tax avoidance conducted by the company shows the practice of tax avoidanceso as to lower the level of investor confidence in investing its capital that impact on the decline in corporate value.
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I Gede Ari Wiguna Prastya and Ni Ketut Lely Aryani Merkusiwati. "The Effect of Profitability, Leverage, and Company Size on Tax Avoidance." International Journal of Management Research and Economics 3, no. 1 (2024): 159–73. https://doi.org/10.54066/ijmre-itb.v3i1.2650.
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Tax avoidanceis an effort made to reduce the amount of tax paid by exploiting the weaknesses of tax regulations. The purpose of this study is to obtain empirical evidence regarding the influence of profitability, leverage, and company size on tax avoidance. The sampling method used is nonprobability sampling with purposive sampling technique. The number of samples obtained is 88 observation data. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that the profitability variable has a negative effect on tax avoidance, while leverage and company size do not affect tax avoidance.
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Strickland, Kasha, Alexis Levengood, Vivienne Foroughirad, Janet Mann, Ewa Krzyszczyk, and Celine H. Frère. "A framework for the identification of long-term social avoidance in longitudinal datasets." Royal Society Open Science 4, no. 8 (2017): 170641. http://dx.doi.org/10.1098/rsos.170641.
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Animal sociality is of significant interest to evolutionary and behavioural ecologists, with efforts focused on the patterns, causes and fitness outcomes of social preference. However, individual social patterns are the consequence of both attraction to (preference for) and avoidance of conspecifics. Despite this, social avoidance has received far less attention than social preference. Here, we detail the necessary steps to generate a spatially explicit, iterative null model which can be used to identify non-random social avoidance in longitudinal studies of social animals. We specifically identify and detail parameters which will influence the validity of the model. To test the usability of this model, we applied it to two longitudinal studies of social animals (Eastern water dragons ( Intellegama lesueurii ) and bottlenose dolphins ( Tursiops aduncus )) to identify the presence of social avoidances. Using this model allowed us to identify the presence of social avoidances in both species. We hope that the framework presented here inspires interest in addressing this critical gap in our understanding of animal sociality, in turn allowing for a more holistic understanding of social interactions, relationships and structure.
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Vollmann, Manja, Sem Sprang, and Femke van den Brink. "Adult attachment and relationship satisfaction: The mediating role of gratitude toward the partner." Journal of Social and Personal Relationships 36, no. 11-12 (2019): 3875–86. http://dx.doi.org/10.1177/0265407519841712.
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Previous research indicated that insecure attachment, that is, higher levels of attachment avoidance and attachment anxiety, is negatively associated with relationship satisfaction. The present study investigated the mediating role of gratitude toward the partner in this association. In a cross-sectional design, 362 participants (84% female, age range 18–70 years) involved in a romantic relationship completed an online questionnaire assessing attachment avoidance and anxiety, gratitude toward the partner, and relationship satisfaction. Data were analyzed by means of regression and bootstrap analyses. The regression analysis revealed significant negative total and direct effects of both avoidance and anxiety on relationship satisfaction. The bootstrap analyses revealed a significant negative indirect effect of avoidance, but not anxiety, on relationship satisfaction via gratitude toward the partner. Specifically, higher levels of avoidant attachment were related to less gratitude toward the partner, which in turn was associated with lower relationship satisfaction. These findings suggest that it might be valuable applying gratitude interventions to clients high in attachment avoidance attending couples therapy.
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patil, Shreya. "Train Collision Avoidance System." Bonfring International Journal of Software Engineering and Soft Computing 6, Special Issue (2016): 82–85. http://dx.doi.org/10.9756/bijsesc.8248.
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Nassyrova, G. А. "Gray tax avoidance schemes." BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 108, no. 4 (2023): 102–11. http://dx.doi.org/10.31489/2022ec4/102-111.
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Georgiou, George K., George Manolitsis, Xiao Zhang, Rauno Parrila, and Jari-Erik Nurmi. "Examining the developmental dynamics between achievement strategies and different literacy skills." International Journal of Behavioral Development 37, no. 3 (2013): 173–81. http://dx.doi.org/10.1177/0165025413477007.
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We examined the developmental dynamics between task-avoidant behavior and different literacy outcomes, and possible precursors of task-avoidant behavior. Seventy Greek children were followed from Grade 4 until Grade 6 and were assessed every year on reading fluency, spelling, and reading comprehension. The teachers assessed the children’s achievement strategies at all testing times. In addition, in Grade 4, the children responded to a task value questionnaire and the parents reported their beliefs and expectations about their children’s academic performance. The results revealed that task avoidance was reciprocally related only to reading comprehension. In addition, only parental beliefs predicted task avoidance. These findings complement those of previous studies in transparent orthographies and suggest that the role of task avoidance on literacy development depends on the time when the literacy skills are assessed and the type of literacy outcome.
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Andalenta, Ivan, and Kun Ismawati. "Tax Avoidance Perusahaan Perbankan." Owner 6, no. 1 (2022): 225–33. http://dx.doi.org/10.33395/owner.v6i1.627.
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There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The results of the study state that profitability as measured by ROA has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Leverage as measured by DER has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Profitability (ROA) and leverage (DER) simultaneously have a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period.
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HANDAYANI, WILDA TRI, Melya Husna, Gusril Basir, and Rusyaida Darlis. "P PANDANGAN ISLAM TERHADAP TAX AVOIDANCE DAN PENGARUHNYA PADA NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)." Krigan: Journal of Management and Sharia Business 2, no. 1 (2024): 12–27. http://dx.doi.org/10.30983/krigan.v2i1.8415.
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Penelitian ini bertujuan untuk mengetahui hal-hal yang berkaitan dengan tax avoidance. Lebih lanjut, penelitian ini akan menyajikan bagaimana pandangan Islam terhadap perilaku tax avoidance dan bagaimana pengaruhnya terhadap nilai perusahaan khususnya perusahaan manufaktur. Penelitian ini merupakan penelitian mixed method. Penelitian kualitatif dengan pendekatan explanatory research dan penelitian kuantitatif dengan pendekatan regresi data panel. Pengumpulan data kualitatif dilakukan dengan studi pustaka untuk mengetahui bagaimana literatur islam membahas tentang tax avoidance. Pengumpulan data kuantitatif dilakukan dengan analisis dokumen berupa laporan keuangan dan diolah dengan software Eviews 12 untuk mengetahui pengaruh tax avoidance terhadap nilai perusahaan. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022 sebanyak 154 Perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah pusposive sampling, sehingga diperoleh 134 perusahaan sebagai sampel. Hasil penelitian menemukan bahwa tax avoidance bertentangan dengan hukum Islam karena dekat dengan niat buruk. Perbuatan buruk untuk menghindari pajak merugikan negara. Selain itu dalam Etika Bisnis Islam, kegiatan tax avoidance yang dilakukan oleh Perusahaan merupakan pelangaran dari pilar etika bisnis Islam yang meliputi prinsip kejujuran, Prinsip Kesadaran social, prinsip keadilan, prinsip niat baik dan prinsip Amanah. Tax Avoidace juga memiliki pengaruh signifikan dan negatif terhadap nilai perusahaan. Sehingga semakin tinggi kegiatan tax avoidance yang dilakukan oleh perusahaan maka akan semakin rendah nilai perusahaan. This study aims to investigate issues related to tax avoidance. Additionally, it will present the Islamic perspective on tax avoidance behavior and its impact on company value, particularly in manufacturing firms. The research employs a mixed-method approach, combining qualitative research with an explanatory approach and quantitative research with a panel data regression approach. Qualitative data is collected through literature review to understand how Islamic literature addresses tax avoidance. Quantitative data is gathered through document analysis of financial reports and processed using Eviews 12 software to determine the impact of tax avoidance on company value. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, totaling 154 companies. The sampling technique used is purposive sampling, resulting in a sample of 134 companies. The findings indicate that tax avoidance is contrary to Islamic law due to its association with bad intentions. Engaging in tax avoidance is considered detrimental to the state. Furthermore, according to Islamic Business Ethics, tax avoidance by companies constitutes a violation of the pillars of Islamic business ethics, which include principles of honesty, social awareness, justice, good intention, and trustworthiness. Tax avoidance also has a significant and negative impact on company value, meaning that as the level of tax avoidance by a company increases, its value decreases.
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Gong, Yan. "Research on the Relationship Between the Achievement Goal Orientation and the Academic Help-seeking." International Research in Higher Education 9, no. 1 (2023): 10. http://dx.doi.org/10.5430/irhe.v9n1p10.
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This research employed the questionnaire method to investigate the relationship between achievement goal orientation and academic help-seeking among 477 college students. The results indicate that: (1) Students with mastery approach, mastery avoidance, and performance approach goal orientations are more likely to engage in instrumental help-seeking, while students with performance avoidance goal orientation tend to engage in executive and avoidant help-seeking; (2) There is a significant difference between male and female students in instrumental and avoidant help-seeking; (3) Help-seeking behavior is determined by multiple goal orientations.
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Doho, Sisilia Zealion, and Eko Budi Santoso. "PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK." MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 1, no. 2 (2020): 169–84. http://dx.doi.org/10.37715/mapi.v1i2.1408.
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This research aims to determine the influence of CEO narcissism,CEO tenure, independent commissioner and audit quality against tax avoidanceon companies registered in the non-financial sector. CEO narcissismwas measured by scoring the photo of CEO in annual report, CEO tenurewas measured from the length of the CEO’s term, independent commissionerwas measured by the number of independent commissioners dividedby the total commissioner within the company. While audit quality wasmeasured using a dummy variable where score 1 was given was for companiesaudited by the big four accountant firms and 0 for companies auditedby non-big four accountant firms meanwhile the tax avoidance was measuredusing an ETR proxy. This research used secondary data in fom ofannual reports of non-financial sector companies listed on the IndonesiaStock Exchange in the year 2016–2018. The results of this research showthat: (1) the CEO of narcissism has no effect on the tax avoidance, (2) theCEO tenure has a significant positive influence on the tax avoidance, (3)independent commissioner has no influence on the tax avoidance, and (4)audit quality has a significant positive influence on the tax avoidance.
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Olsavsky, Anna L., Miranda Berrigan, and Sarah J. Schoppe-Sullivan. "Self-Reported Adult Attachment and Observed Parenting Behavior of New Mothers and Fathers." Social Psychological and Personality Science 11, no. 6 (2020): 821–34. http://dx.doi.org/10.1177/1948550619887701.
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This study examined associations between parents’ self-reported adult attachment and observed parenting behavior using a dyadic and family systemic approach. 182 primiparous expectant couples (182 mothers and 182 fathers) reported on their attachment avoidance and anxiety during the third trimester of pregnancy and were observed interacting with their infants at 3 and 9 months postpartum to assess positive and negative parenting behavior. Path analyses revealed that fathers had the lowest observed negative parenting behavior at 3 months postpartum when they were low in anxiety and mothers were also low in anxiety or avoidance. At 9 months postpartum, greater attachment avoidance was associated with lower observed positive parenting behavior and higher observed negative parenting behavior regardless of parent gender. Moreover, when mothers were more anxious and fathers more avoidant, mothers exhibited greater negative parenting behavior; when mothers were more avoidant and fathers more anxious, mothers exhibited less positive parenting behavior.
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Armus, Harvard L. "Startle and Reward-Based Avoidance-Avoidance Conflict." Psychological Reports 59, no. 2 (1986): 483–86. http://dx.doi.org/10.2466/pr0.1986.59.2.483.
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Using 30 male rats in a within-subjects design, the hypothesis was tested that avoidance-avoidance conflict based on the omission of food reward in a two-choice discrimination task would result in a more intense acoustic startle reaction than would the absence of such conflict. To maintain a high level of conflict, training days were interspersed between test days. Data showed no differences between conflict and nonconflict conditions.
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Altavilla, Daniela, Chiara Ciacchella, Gaia Romana Pellicano, et al. "Neural correlates of sex-related differences in attachment dimensions." Cognitive, Affective, & Behavioral Neuroscience 21, no. 1 (2021): 191–211. http://dx.doi.org/10.3758/s13415-020-00859-5.
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AbstractThe purpose of this study was to investigate sex-related differences in the electrophysiological response to socioemotional stimuli (positive, negative, and ambiguous) depicting couple interactions. The associations between anxiety and avoidance attachment dimensions (measured with the Experiences in Close Relationships–Revised questionnaire) and the strength of cortico-limbic circuit intensity was explored, recorded using a 256-Hydrocel Geodesic Sensor-Net. Event-related potentials (ERPs) and standardized low-resolution electromagnetic tomography (sLORETA) data were analyzed for a total sample of 74 participants. Regression analyses showed that the women presented increased brain intensity compared with that in men, and the avoidance score was positively associated with brain intensity, particularly in response to negative socioemotional stimuli. The interaction sex per avoidance was a significant predictor of intensity in many brain areas, with women displaying significantly more pronounced positive associations between avoidance and brain intensity than men. In conclusion, the findings of the present study showed that women appeared to be more emotionally involved during the socioemotional task. Avoidance was positively associated with intensity of the cingulate and prefrontal regions, and these associations were more pronounced in women than in men. These findings suggested that avoidance seems to represent two different socioemotional strategies, in which women appear to activate an avoidant strategy to modulate increased emotional involvement in relationships, whereas men appear to adopt avoidance with a more intense emotional suppression.
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McDermott, Katherine A., Kristin Fitch, Kirsten H. Dillon, et al. "Development of the Response to Fearful Situations Scale." Behavioural and Cognitive Psychotherapy 48, no. 6 (2020): 688–704. http://dx.doi.org/10.1017/s1352465820000466.
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AbstractBackground:Most measures of anxious avoidance are limited to disorder-specific mechanisms and ignore the measurement of courage/approach responding in confronting fearful situations.Aims:The purpose of the present study was to construct and validate a self-report assessment of the tendency towards avoidant or approach responding in fearful situations, the Response to Fearful Situations Scale (RFSS).Method and Results:In Study 1 (n = 241), exploratory factor analysis resulted in two factors, avoidance and approach. Study 2 (n = 423) replicated the two-factor structure and established test–re-test reliability. In Study 3 (n = 44), the RFSS demonstrated predictive validity on a behavioural avoidance task. In Studies 4 (n = 253) and 5 (n = 256), the RFSS was associated with clinical symptoms above existing measures of avoidance.Discussion:These results validate the use of the RFSS as a transdiagnostic measure of avoidance and approach.
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Trimides Christianto, Fharel M. Hutajulu, and Emerald G. M Tobing. "PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR BARANG KONSUMSI NON-SIKLIKAL TAHUN 2015 – 2020 YANG TERDAFTAR DI BURSA EFEK INDONESIA." Fundamental Management Journal 8, no. 2p (2023): 138–58. http://dx.doi.org/10.33541/fjm.v8i2p.5277.
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These studies is quantitative studies that aim to examining effect of profitabilities, capital intensities, and inventory intensities to Tax Avoidance. These studies take company list on non-cyclical customer good sectors on Indonesia Stock Exchanges at 2015 - 2020. Sample selections technique use Purposive Sampling techniques and obtain 156 researched data. Hypothesis test use Multipled Linear Regressions Analyst with a significances level of 5%. Result obtaine from these studies are base in partials tests, profitabilities, capital intensities, inventory intensities have a negative effect to tax avoidances. Keywords: profitability, capital intensity, inventory intensity, tax avoidance.
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Haydon, Katherine C., and Corrin Moss. "Attachment and sleep: A dyadic intensive longitudinal actigraphy study." Journal of Social and Personal Relationships 38, no. 1 (2020): 148–57. http://dx.doi.org/10.1177/0265407520958476.
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Attachment and sleep are linked across the lifespan, but attachment regulation of sleep among couples is understudied. This study aimed to replicate and extend prior research by testing whether romantic partners’ attachment orientations interacted to predict sleep, assessed via self-report and actigraphy over 14 days. Participants ( N = 208 couples) completed measures of attachment anxiety and avoidance and the Pittsburgh Sleep Quality Index. They also wore actigraphy monitors to assess nightly sleep quality and duration. Anxious people self-reported worse sleep quality, replicating two prior studies. In contrast to previous studies, anxious and low-avoidant people slept significantly worse with avoidant partners, while avoidant people slept somewhat better with avoidant partners. Results indicted dyadic regulation of several sleep outcomes and provided new insights regarding how partner avoidance can exacerbate or buffer sleep quality.
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Kurnia, Sinta, Nani Rohaeni, and Ade Samsinar. "PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR FARMASI YANG TERDAFTAR DI BEI." National Conference on Applied Business, Education, & Technology (NCABET) 2, no. 1 (2022): 201–13. http://dx.doi.org/10.46306/ncabet.v2i1.79.
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Tax Avoidane is an effort to reduce tax legally to reduce or even eliminate the tax burden. The purpose of this study was to determine the effect of profitability ratios, leverage, and sales growth on tax avoidance in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a quantitative method with a descriptive statistical approach. The population in this study were 12 companies with a sample of 8 pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used purposive sampling, with a research time of 5 years and 40 data were obtained. The results of this study show that partially the profitability variables proxied by ROA and leverage as proxied by DER have a significant effect on tax avoidance, and sales growth has a negative effect on tax avoidance, while profitability as proxied by ROE and leverage as proxied by DAR has no effect on tax. avoidance. However, simultaneously variable X1, X2, X3, X4 and X5 had significant effect on variable Y
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Boiko, D. I., O. V. Mats, and O. I. Shkidchenko. "SLEEP QUALITY AND AVOIDANCE BEHAVIOR IN COMBATANTS WITH POST-TRAUMATIC STRESS DISORDER." Актуальні проблеми сучасної медицини: Вісник Української медичної стоматологічної академії 24, no. 2 (2024): 4–9. http://dx.doi.org/10.31718/2077-1096.24.2.4.
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Introduction. Post-traumatic stress disorder (PTSD) is often characterized by various symptoms that result in behavioral changes in patients, among which sleep disturbances and avoidant behavior are commonly observed. However, despite evidence indicating a complex bilateral relationship between emotions and sleep, only few studies have explored the associations between sleep disturbances and avoidant behavior in the context of PTSD. The aim of the study is to assess the severity of avoidant behaviour and insomnia in combatants with posttraumatic stress disorder. Materials and methods. We conducted a clinical study of 45 combatants who were divided into 2 groups: group 1 (n=24) included combatants with PTSD; group 2 (n=21) consisted of combatants without PTSD. The Pittsburgh Sleep Quality Questionnaire was used to analyse sleep quality, namely subjective sleep quality, sleep latency, sleep duration, sleep efficiency, sleep disturbances, sleep medication use, and daily dysfunction. Avoidance behavior was measured using a multidimensional experience avoidance questionnaire. Results. We found that group 1 demonstrated worse subjective sleep quality (p=0.002), longer sleep latency (p<0.001), lower sleep efficiency (p=0.019) and more severe sleep disturbances (p<0.001). There were no statistically significant differences between the groups in terms of sleep duration, severity of sleeping pills use, and daily dysfunction. The overall severity of sleep quality disorders was higher in group 1 compared to group 2 (p<0.001). Avoidance behavior (p=0.007) and repression and denial (p<0.001) were more pronounced in group 1 compared to group 2. At the same time, group 1 had lower stress endurance (p<0.001). The overall level of experiental avoidance in group 1 was higher than in group 2 (p<0.001). Numerous associations between sleep quality characteristics and experiental avoidance were found as well. Conclusions. The study has revealed that combatants with PTSD have more pronounced manifestations of behavioural avoidance, repression and denial, as well as a lower level of stress endurance. At the same time, combatants with PTSD demonstrate a deterioration in the subjective quality of sleep, a decrease in its effectiveness and an increase in the severity of its disturbances. It has been found that avoidance behavior in combatants has numerous connections with the characteristics of sleep quality that may be suggested as a potential factor for improving psychotherapeutic interventions.
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Rosalin, Feronika, and Hasan Basri. "PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020." JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) 6, no. 2 (2021): 128–35. http://dx.doi.org/10.54077/jembatan.v6i2.63.
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Penghindaran pajak (Tax Avoidance) adalah salah satu cara untuk menghindari pajak secara legal yang tidak melanggar peraturan perpajakan. Faktor-faktor yang memengaruhi penghindaran pajak antara lain return on asset, leverage, intensitas modal, pertumbuhan penjualan, komisaris independen dan ukuran perusahaan. Perumusan masalah dalam penelitian ini adalah (1) Bagaimana perkembangan komisaris independen, ukuran perusahaan, Sales Growth dan Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020? (2) Apakah komisaris independen, ukuran perusahaan, dan Sales Growth berpengaruh secara parsial terhadap Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020? (3) Apakah komisaris independen, ukuran perusahaan, dan Sales Growth berpengaruh secara simultan terhadap Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020?. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian secara parsial yaitu hasil uji t menunjukkan bahwa tidak terdapat pengaruh komisaris independen dan sales growth terhadap tax avoidane pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020, sedangkan ukuran perusahaan berpengaruh terhadap tax avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020. Sedangkan hasil penelitian secara simultan yaitu berdasarkan hasil uji F menunjukkan bahwa terdapat pengaruh komisaris independen, ukuran perusahaan, dan sales growth (X1, X2, X3) secara simultan terhadap tax avoidance (Y) pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020. Nilai koefisien determinasi (Adjusted R square) adalah sebesar 0,276 atau 27,6%. Hal ini menunjukkan bahwa pengaruh komisaris independen (X1), ukuran perusahaan (X2) dan sales growth (X3) terhadap tax avoidance (Y) sebesar 27,6%, sisanya 72,4% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
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Taylor, Charles T., Judith M. Laposa, and Lynn E. Alden. "Is Avoidant Personality Disorder More Than Just Social Avoidance?" Journal of Personality Disorders 18, no. 6 (2004): 571–94. http://dx.doi.org/10.1521/pedi.18.6.571.54792.
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Daftari, Katherine, and Katherine A. Newhall. "Memory signatures in path curvature of self-avoidant model particles are revealed by time delayed self mutual information." PLOS Complex Systems 2, no. 3 (2025): e0000036. https://doi.org/10.1371/journal.pcsy.0000036.
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Emergent behavior in active systems is a complex byproduct of local, often pairwise, interactions. One such interaction is self-avoidance, which experimentally can arise as a response to self-generated environmental signals; such experiments have inspired non-Markovian mathematical models. In previous work, we set out to find “hallmarks of self-avoidant memory" in a particle model for environmentally responsive swimming droplets. In our analysis, we found that transient self-trapping was a spatial hallmark of the particle’s self-avoidant memory response. The self-trapping results from the combined effects of behaviors at multiple scales: random reorientations, which occur on the diffusion scale, and the self-avoidant memory response, which occurs on the ballistic (and longer) timescales. In this work, we use the path curvature as it encodes the self-trapping response to estimate an “effective memory lifetime" by analyzing the decay of its time-delayed mutual information and subsequently determining the longevity of significant nonlinear correlations. This effective memory lifetime (EML) is longer in systems where the curvature is a product of both self-avoidance and random reorientations as compared to systems without self-avoidance.
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Langton, Calvin M., Zuwaina Murad, and Bianca Humbert. "Childhood Sexual Abuse, Attachments in Childhood and Adulthood, and Coercive Sexual Behaviors in Community Males." Sexual Abuse 29, no. 3 (2016): 207–38. http://dx.doi.org/10.1177/1079063215583853.
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Associations between self-reported coercive sexual behavior against adult females, childhood sexual abuse (CSA), and child–parent attachment styles, as well as attachment with adult romantic partners, were examined among 176 adult community males. Attachment style with each parent and with romantic partners was also investigated as a potential moderator. Using hierarchical multiple regression analysis, avoidant attachment with mothers in childhood (and also with fathers, in a second model) accounted for a significant amount of the variance in coercive sexual behavior controlling for scores on anxious ambivalent and disorganized/disoriented attachment scales, as predicted. Similarly, in a third model, avoidance attachment in adulthood was a significant predictor of coercive sexual behavior controlling for scores on the anxiety attachment in adulthood scale. These main effects for avoidant and avoidance attachment were not statistically significant when CSA and control variables (other types of childhood adversity, aggression, antisociality, and response bias) were added in each of the models. But the interaction between scales for CSA and avoidance attachment in adulthood was significant, demonstrating incremental validity in a final step, consistent with a hypothesized moderating function for attachment in adulthood. The correlation between CSA and coercive sexual behavior was .60 for those with the highest third of avoidance attachment scores (i.e., the most insecurely attached on this scale), .24 for those with scores in the middle range on the scale, and .01 for those with the lowest third of avoidance attachment scores (i.e., the most securely attached). Implications for study design and theory were discussed.
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Beebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.
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Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidance, and the study also intends to critically analyse the remedies available against taxpayers who enter into impermissible tax avoidance transactions. Design/methodology/approach The methodology adopted for this qualitative study consists of a critical analysis and comparative legal review of the relevant legislation, case laws and literature. The anti-avoidance provisions of the Mauritius legislation will be compared with similar provisions of legislations of countries that have rigid preventive rules for anti-avoidance practices, and the selected countries are the UK and Australia because each country has been successful in diminishing the tax avoidances practices further to the imposition of penalties for impermissible tax avoidance. The black letter approach will also be used through which existing legal provisions, judicial doctrines, scholar articles and budget speeches governing anti-avoidance provisions for each country identified will be analysed. Findings Further to an analysis of the substantial differences between Mauritius anti-avoidance legal provisions and those of the UK and Australia, it is found that the backing of corrective actions by penalties act as a disincentive to prohibit impermissible anti-avoidance practices. The study concludes that, where there is abuse of law, the law needs to provide for penalties that must be suffered by the abuser, and hence, the study calls for an amendment in the Mauritius Income Tax Act to strengthen anti-avoidance provisions, by adopting similar provisions of the laws of Australia and the UK. Originality/value At present, there is no Mauritius literature on the researched topic, and this study will be one of the first academic writings on the subject of penalties for impermissible tax avoidance in Mauritius. The study is a new and unique topic in Mauritius, and for that reason, the study will largely rely on foreign sources that deal with penalties for impermissible tax avoidance, and this will include the Australian Taxation Administrative Act 1953, Australian case laws and the UK Finance Act 2016. This study is being carried out with the view to provide insightful recommendations to the stakeholders concerned in Mauritius to enhance the revenue collection avenues and methodologies for the Mauritius revenue authorities.
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Sears, Meredith S., Andrea N. Niles, and Rena L. Repetti. "Emotional and Social Reactivity as Mechanisms of Stress Generation: A Momentary Assessment Study." Journal of Social and Clinical Psychology 37, no. 3 (2018): 201–30. http://dx.doi.org/10.1521/jscp.2018.37.3.201.
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Depressed individuals report higher rates of stressful daily interpersonal events. The stress generation hypothesis suggests that traits and behaviors associated with depression may actually cause these stressors to occur. The exact day-to-day emotional and behavioral processes that drive stress generation, however, are less well understood. The present study uses experience sampling methods in a sample of 110 female undergraduate students to examine hour-by-hour emotional and social reactivity and avoidance coping as possible contributors to stress generation. Participants reported on overall symptoms of depression and then completed four daily diaries per day over a five-day period on emotional state, stressful interpersonal experiences, and avoidance behaviors. Multilevel models revealed that emotional distress both generated and was generated by interpersonal stressors such as conflict, rejection, or criticism. Avoidant behavioral responses to stressors—such as social withdrawal, substance use, or ignoring a problem—also significantly contributed to negative mood: Emotional reactivity was thus amplified by problem avoidance. Individuals who reported more depressive symptoms were especially likely to respond to negative moods with avoidance behavior. Ramifications for clinical interventions that focus on reducing emotional reactivity and avoidance coping are discussed.
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Georgieva-Kotetarova, Maria T., and Ivanka I. Kostadinova. "Effect of Atorvastatin and Rosuvastatin on Learning and Memory in Rats with Diazepam-Induced Amnesia." Folia Medica 55, no. 2 (2013): 58–65. http://dx.doi.org/10.2478/folmed-2013-0018.
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ABSTRACT During the past decade, evidence has emerged that statins have neuroprotective effects. AIM: The aim of this study was to investigate the effects of atorvastatin and rosuvastatin on learning and memory in rats with diazepam-induced amnesia. MATERIAL AND METHODS: Experiments were carried out on 48 white male Wistar rats, divided into 6 groups, each of 8 rats. The experimental animals were treated per os for 14 days with atorvastatin and rosuvastatin in doses of 10 mg/kg and 20 mg/kg body weight, respectively. To induce amnesia diazepam was administered intraperitoneally in a dose of 2.5 mg/kg bw. Cognitive skills of the animals were examined after the induction of amnesia with active avoidance test using autonomic reflex conditioner (shuttle box) and passive avoidance tests (step-through and step down) (Ugo Basile, Italy). The following parameters were assessed: number of conditioned responses (avoidances), number of unconditioned responses (escapes) and number of intertrial crossings in the active avoidance test; latency of reactions was measured in the passive avoidance tests. RESULTS: We found a significant increase of conditioned responses in atorvastatin treated animals (in a dose of 10 mg/kg bw) in active avoidance training. In the animals treated with rosuvastatin in both doses there was a statistically significant increase of unconditioned responses. In the step-through passive avoidance test there was significant improvement of short-term and long-term memory following administration of atorvastatin (10 mg/kg bw). Rosuvastatin (10 mg/kg bw) preserves long-term memory. In the step-down passive avoidance test, atorvastatin (10 mg/kg bw) and rosuvastatin (10 mg/kg bw and 20 mg/kg bw) preserve long-term memory. CONCLUSIONS: Atorvastatin (10 mg/kg bw) and rosuvastatin (10 mg/kg and 20 mg/kg bw) improve cognitive functions in rats with diazepam-induced amnesia and preserve longterm memory.
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Ohlsson, Henry. "Tax avoidance." L’annuaire du Collège de France, no. 109 (March 1, 2010): 1055–57. http://dx.doi.org/10.4000/annuaire-cdf.407.
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GAUTHIER, PHILIPPE, and J. HAROLD HELDERMAN. "Cyclosporine Avoidance." Journal of the American Society of Nephrology 11, no. 10 (2000): 1933–36. http://dx.doi.org/10.1681/asn.v11101933.
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Chiniforooshan, Ehsan, Lila Kari, and Zhi Xu. "Pseudopower Avoidance." Fundamenta Informaticae 114, no. 1 (2012): 55–72. http://dx.doi.org/10.3233/fi-2011-617.
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Franklin, Keara A. "Shade avoidance." New Phytologist 179, no. 4 (2008): 930–44. http://dx.doi.org/10.1111/j.1469-8137.2008.02507.x.
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Clinch, Peter. "Monster avoidance." Physics World 6, no. 4 (1993): 27–29. http://dx.doi.org/10.1088/2058-7058/6/4/16.
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Casal, Jorge J. "Shade Avoidance." Arabidopsis Book 10 (January 2012): e0157. http://dx.doi.org/10.1199/tab.0157.
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