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Journal articles on the topic 'Evasion'

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1

Huls, Erica. "Vraagontwijking Van Manlijke en Vrouwelijke Politici en Niet-politici." In gesprek 78 (January 1, 2007): 37–47. http://dx.doi.org/10.1075/ttwia.78.04hul.

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News interviews play an important role in the way the formation of opinions. The details of this type of interaction have been studied quite recently by a number of scholars. In this study observational categories for evasive conversational behaviour, as proposed by these researchers, are applied to interviewees differing in gender and political activity. Its main question is: do interviewees of different gender and political commitment differ in their evasive reactions to questions? The data consist of 32 10-minute clips from interviews broadcast on Dutch TV or radio in 2003, 2004 and 2005. I
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2

Guo, Xinxin, An Guo, and Suping Zhao. "Null-Space-Based Multi-Player Pursuit-Evasion Games Using Minimum and Maximum Approximation Functions." Electronics 11, no. 22 (2022): 3729. http://dx.doi.org/10.3390/electronics11223729.

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In this article, pursuit and evasion policies are developed for multi-player pursuit–evasion games, while obstacle avoidance and velocity constraints are considered simultaneously. As minimum and maximum approximation functions are both differentiable, pursuit and evasion objectives can be transformed into solving the corresponding differential expressions. For obstacle avoidance, a modified null-space-based approach is designed, which can ensure that all pursuers and evaders of pursuit–evasions are safe to minimize pursuit objective and maximize evasion objective, respectively. Rigorous theor
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Giarrizzo, Victoria, and Juan Sebastián Sibori. "La inconsistencia de la moral tributaria : El caso de los moralistas evasores." Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, no. 10 (June 1, 2010): 95. http://dx.doi.org/10.18002/pec.v0i10.641.

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La evasión tributaria es un fenómeno complejo. No existen causas ni soluciones únicas. Sin embargo, un factor determinante es la moral del contribuyente. Si bien el cumplimiento fiscal es un deber ciudadano, una de las cuestiones que se plantean cuando se explora la evasión en los países con incumplimiento tributario, es cuál es el grado de moral tributaria en esa sociedad, surgiendo preguntas como: ¿la evasión fiscal ocurre por la ausencia de moral tributaria o a pesar de la existencia de moral tributaria? Este trabajo explora la moral tributaria en la sociedad argentina, presentando evidenci
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Ochoa León, Martha. "Elusión o evasión fiscal / Tax avoidance or evasion." RICEA Revista Iberoamericana de Contaduría, Economía y Administración 3, no. 5 (2014): 18. http://dx.doi.org/10.23913/ricea.v3i5.19.

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Elusión o Evasión Fiscal, figuras que encontramos dentro del Derecho Tributario, derecho que regula las normas y principios para la obtención de la contribuciones, como el ingreso más importante que un Estado requiere para realizar su actividad económica, la cual se enfoca en el bienestar común de una sociedad, vertida primordialmente en Educación, Seguridad, y Salud, por lo tanto, a mayores recursos, mejores Programas.
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Chougule, Prof. Sagar Ravaso, and Dr. S. B. Adkine. "The Cost of Avoidance: Exploring the Impacts of Income Tax Evasion." International Journal of Commerce Management and Business Law in International Research 1, no. 2 (2024): 8–11. https://doi.org/10.5281/zenodo.14633583.

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<strong><em>Abstract </em></strong> <em>Tax authorities of different countries significantly provide efforts to counter Income Tax evasion and fraud. The activities of these evasions have significant impacts on a country's government, economy, and social structure. The motive of this study is to identify the evasion-related loopholes and techniques, the impact of these activities, and recommend solutions for countering these evasions. The methodologies adopted for these studies are primary and secondary methods of data collection. Objective of this study is to identify the significance of the
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6

Burmester, Brent, and Joanna Scott-Kennel. "Hide and seek: evasion and search as FDI motivation." critical perspectives on international business 15, no. 4 (2019): 273–95. http://dx.doi.org/10.1108/cpoib-07-2018-0064.

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Purpose The purpose of this paper is to argue for inclusion of evasive foreign direct investment (FDI) into search-based motivation typologies in international business. Design/methodology/approach Critically reassessing academic literature and using anecdotal evidence, the authors augment the theory of FDI motivation with the concept of evasion. Findings Evasive FDI is a firm-level response to denial-of-privilege by a state. Divergence of policy environments between home and host prompts relocation or international expansion of productive assets and often the affectation of ‘foreignness’ by t
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7

Chikha, Elisabeth. "Evasion." Hommes et Migrations 1145, no. 1 (1991): 57–59. http://dx.doi.org/10.3406/homig.1991.1699.

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Trad, Fouad, Ali Hussein, and Ali Chehab. "Leveraging Adversarial Samples for Enhanced Classification of Malicious and Evasive PDF Files." Applied Sciences 13, no. 6 (2023): 3472. http://dx.doi.org/10.3390/app13063472.

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The Portable Document Format (PDF) is considered one of the most popular formats due to its flexibility and portability across platforms. Although people have used machine learning techniques to detect malware in PDF files, the problem with these models is their weak resistance against evasion attacks, which constitutes a major security threat. The goal of this study is to introduce three machine learning-based systems that enhance malware detection in the presence of evasion attacks by substantially relying on evasive data to train malware and evasion detection models. To evaluate the robustn
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Ghanem, Khadoudja, Ziad Kherbache, and Omar Ourdighi. "Enhancing Adversarial Examples for Evading Malware Detection Systems: A Memetic Algorithm Approach." International Journal of Computer Network and Information Security 17, no. 1 (2025): 1–16. https://doi.org/10.5815/ijcnis.2025.01.01.

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Malware detection using Machine Learning techniques has gained popularity due to their high accuracy. However, ML models are susceptible to Adversarial Examples, specifically crafted samples intended to deceive the detectors. This paper presents a novel method for generating evasive AEs by augmenting existing malware with a new section at the end of the PE file, populated with binary data using memetic algorithms. Our method hybridizes global search and local search techniques to achieve optimized results. The Malconv Model, a well-known state-of-the-art deep learning model designed explicitly
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10

Krasniqi, Fatmire, and Gezim Jusufi. "Tax evasion as a criminal offense in developing countries: Some perception from business organizations." Corporate Governance and Organizational Behavior Review 6, no. 4, special issue (2022): 314–27. http://dx.doi.org/10.22495/cgobrv6i4sip12.

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A reduced budget negatively affects the socio-economic development of developing countries. The research problem lies in analyzing the views of 200 Kosovar taxpayers of business organizations, regarding the impact of fiscal evasion on socio-economic development. The purpose of this research is to analyze the views of business organizations regarding weak penalties for tax evasion in Kosovo, tax rates in Kosovo, tax authority in Kosovo, and their impact on the level of fiscal evasion in Kosovo. The methodology of this paper is based on descriptive statistics, multiple linear regression, and ANO
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Baldwin, Louise A., Nenad Bartonicek, Jessica Yang, et al. "Abstract P1-04-04: Dna barcoding reveals ongoing immunoediting of clonal cancer populations during metastatic progression and in response to immunotherapy." Cancer Research 82, no. 4_Supplement (2022): P1–04–04—P1–04–04. http://dx.doi.org/10.1158/1538-7445.sabcs21-p1-04-04.

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Abstract As cancers develop and spread they must continually evade immune destruction. Understanding mechanisms of immune evasion in cancer is clinically significant as demonstrated with the successes of immune checkpoint inhibitors. Breast cancer is known to be highly immune evasive and responds poorly to the current immunotherapies, indicating alternative immune pathways must be targeted. We hypothesise that there are unidentified genetic mechanisms that enable immune evasion in breast cancer. We aim to uncover and target these mechanisms to sensitise immune evasive breast cancer cells to im
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Elsersy, Wael F., Ali Feizollah, and Nor Badrul Anuar. "The rise of obfuscated Android malware and impacts on detection methods." PeerJ Computer Science 8 (March 9, 2022): e907. http://dx.doi.org/10.7717/peerj-cs.907.

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The various application markets are facing an exponential growth of Android malware. Every day, thousands of new Android malware applications emerge. Android malware hackers adopt reverse engineering and repackage benign applications with their malicious code. Therefore, Android applications developers tend to use state-of-the-art obfuscation techniques to mitigate the risk of application plagiarism. The malware authors adopt the obfuscation and transformation techniques to defeat the anti-malware detections, which this paper refers to as evasions. Malware authors use obfuscation techniques to
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Dragojlović, Joko, and Nada Đuričić. "Tax evasion as an illegal form of tax avoidance." Ekonomija: teorija i praksa 16, no. 1 (2023): 195–216. http://dx.doi.org/10.5937/etp2301195d.

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The life of a country and a society, as a whole, is financed from public revenues. Taxes are one, probably the most important, form of public revenue, and every legislator, including ours, regulates in detail the establishment and functioning of the tax system as a whole. Failure to collect taxes would lead to a complete financial collapse of a country, so certain forms of avoiding tax obligations - tax evasion - are sanctioned by legislators most severely. Such behaviour is considered as a delict, as the legislator applies the ultima ratio, and criminalizes certain evasive actions as criminal
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Semerád, Pavel. "Value added tax evasion and excise duty fraud on fuel market in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 335–40. http://dx.doi.org/10.11118/actaun201260020335.

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This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The exam
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Menezes Pôças, Claudia Regina, and Norma Valéria Dantas de Oliveira Souza. "Perfil da evasão de alunos do curso de residência de enfermagem." Revista de Enfermagem UFPE on line 13, no. 5 (2019): 1237. http://dx.doi.org/10.5205/1981-8963-v13i5a238624p1237-1242-2019.

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RESUMOObjetivo: analisar o perfil de evasão de alunos de um curso de Especialização na Modalidade Residência de Enfermagem. Método: trata-se de um estudo quantitativo, documental, com coleta de dados em registros de desligamento de um curso de residência de enfermagem. Contemplaram-se nove turmas no intervalo entre 03/2006 a 02/2016, constituindo o universo de 629 residentes. Analisaram-se os dados quanto a etapa do curso, a especialidade cursada e a motivação da evasão. Resultados: identificou-se, no universo consultado, um total de 107 desligamentos, sendo 46 (43%) referentes aos residentes
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Mohammed Elsabagh, Mostafa. "Evading Evasion." Sciential - McMaster Undergraduate Science Journal, no. 1 (November 25, 2018): 25–27. http://dx.doi.org/10.15173/sciential.v1i1.1910.

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The CRISPR-Cas9 system has paved the way for realizing gene-editing, but its main weakness lies in its potential for off-target effects. Studies into phages reveal that they express “anti-CRISPR” proteins which if harnessed, could provide us with the solution to this lack of control.
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17

Gilbert, Miriam, and A. P. Riemer. "Thematic Evasion." Shakespeare Quarterly 36, no. 3 (1985): 375. http://dx.doi.org/10.2307/2869727.

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18

Holzmann, Gerard J. "Code Evasion." IEEE Software 32, no. 5 (2015): 77–80. http://dx.doi.org/10.1109/ms.2015.112.

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19

Buehler, Stefan, Daniel Halbheer, and Michael Lechner. "Payment Evasion." Journal of Industrial Economics 65, no. 4 (2017): 804–32. http://dx.doi.org/10.1111/joie.12144.

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20

Nicevic, Muamer, and Aleksandar Ivanovic. "Tax evasion." Ekonomski izazovi 2, no. 3 (2013): 139–50. http://dx.doi.org/10.5937/ekoizavov1303139n.

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21

Matic, I. "Evasion strategies." Trends in Microbiology 7, no. 1 (1999): 15. http://dx.doi.org/10.1016/s0966-842x(98)01435-8.

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22

Villeneuve, Nart. "Evasion Tactics." Index on Censorship 36, no. 4 (2007): 71–85. http://dx.doi.org/10.1080/03064220701738651.

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23

Dempsey, Laurie A. "Bacterial evasion." Nature Immunology 14, no. 6 (2013): 535. http://dx.doi.org/10.1038/ni.2629.

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24

Ufere, Nnaoke, and James Gaskin. "Evasive entrepreneurship: Circumventing and exploiting institutional impediments for new profit opportunity in an emerging market." PLOS ONE 16, no. 2 (2021): e0247012. http://dx.doi.org/10.1371/journal.pone.0247012.

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Evasive entrepreneurship (circumvention and exploitation of institutions by entrepreneurs) is a prevalent practice in many developing economies. Extant literature on the topic falls short of providing adequate theories to explain its triggers, mechanisms, and consequences. Leveraging extensive survey data from the World Bank, we used structural equation modeling to examine the relationship between evasive entrepreneurial behavior—tax evasion and bribery—and the relative payoff of such practices. Of the 2599 Nigerian entrepreneurs in our sample, the majority admitted to engaging in evasive entr
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Korobeynikov, D. V. "Escaping Punishment and Getting Away with Serving the Imposed Punishment in the form of Illicit Non-Criminal Omission to Act as a Criminal Offense: A Concept, Signs, Legal Effect." Actual Problems of Russian Law 18, no. 1 (2023): 115–23. http://dx.doi.org/10.17803/1994-1471.2023.146.1.115-123.

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The study is devoted to the norms of criminal and penal law regulating relationships associated with evasion from serving the imposed punishment. This kind of non-criminal omission to act is not a crime, while it belongs to the category of criminal. Using the examples of court decisions, the author substantiates the relevance of researching a «non-criminal inaction» in the form of «evasions». The author investigates various types of evasion and gives his definition of an illicit criminal omission to act as a kind of «criminal offense». On the basis of the analysis of the criminal and penal leg
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Freiria, Susana, and Nuno Sousa. "Determinants of Fare Evasion in Urban Bus Lines: Case Study of a Large Database Considering Spatial Components." Urban Science 9, no. 6 (2025): 231. https://doi.org/10.3390/urbansci9060231.

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This article presents a large case study of fare evasion on bus lines in the city of Lisbon, Portugal, a common problem in dense urban areas. Focus is put on geographic factors, and an analysis is carried out using a generalized spatial two-step least-squares regression (GS2SLS). The large database, spanning one year of fare evasion reports, made it possible to segregate the analysis according to type of day (workday or weekend) and time period (rush hours, nighttime, etc.). Results show that indeed the type of day and time period lead to considerable differences between the seven models analy
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Mills, Alan, and Phil Legg. "Investigating Anti-Evasion Malware Triggers Using Automated Sandbox Reconfiguration Techniques." Journal of Cybersecurity and Privacy 1, no. 1 (2020): 19–39. http://dx.doi.org/10.3390/jcp1010003.

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Malware analysis is fundamental for defending against prevalent cyber security threats and requires a means to deploy and study behavioural software traits as more sophisticated malware is developed. Traditionally, virtual machines are used to provide an environment that is isolated from production systems so as to not cause any adverse impact on existing infrastructure. Malware developers are fully aware of this and so will often develop evasion techniques to avoid detection within sandbox environments. In this paper, we conduct an investigation of anti-evasion malware triggers for uncovering
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Fan, Zuoe, Hao Ding, Linping Feng, Bochen Li, and Lei Song. "Research on Time-Cooperative Guidance with Evasive Maneuver for Multiple Underwater Intelligent Vehicles." Journal of Marine Science and Engineering 12, no. 6 (2024): 1018. http://dx.doi.org/10.3390/jmse12061018.

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In order to achieve the precise attack of multiple underwater intelligent vehicles (UIVs) on the same target ship at a fixed impact time, and to improve the penetration capability of the UIVs themselves, this study investigated the guidance law for the time-cooperative guidance of UIVs with maneuvering evasion. The evasive maneuver of the UIV increases the line-of-sight angle between the UIV and the target, which decreases the guidance precision of the UIV. A segmented control strategy is proposed to solve the problem of decreasing guidance precision caused by evading maneuvers, which is also
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Elert, Niklas, Magnus Henrekson, and Joakim Wernberg. "Two sides to the evasion." Journal of Entrepreneurship and Public Policy 5, no. 2 (2016): 176–200. http://dx.doi.org/10.1108/jepp-01-2016-0001.

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Purpose – Evasive entrepreneurs innovate by circumventing or disrupting existing formal institutional frameworks. Since such evasions rarely go unnoticed, they usually lead to responses from lawmakers and regulators. The paper aims to discuss this issue. Design/methodology/approach – The authors introduce a conceptual model to illustrate and map the interdependencey between evasive entrepreneurship and the regulatory response it provokes. The authors apply this framework to the case of the file sharing platform The Pirate Bay, a venture with a number of clearly innovative and evasive features.
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Ica Novita Anggareni and Mujiyati Mujiyati. "The Effect of Understanding Taxation, Justice, Discrimination, Tax Rates, Taxation Systems, Tax Sanctions on Student Perceptions of Tax Evasion." International Journal of Economics and Management Research 3, no. 2 (2024): 30–50. http://dx.doi.org/10.55606/ijemr.v3i2.203.

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This study aims to analyze the effect of understanding taxation, justice, discrimination, tax rates, taxation systems, tax sanctions on student perceptions of tax evasion. This research method is quantitative. The data collection technique used by researchers in this study was a questionnaire method. The population in this study were students majoring in Accounting at Universitas Muhammadiyah Surakarta. The sampling technique in this study was to use purposive sampling method. The data source used by this researcher is primary data. Data analysis techniques through statistical analysis. SPSS.
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Li, Junfei, and Simon X. Yang. "Bio-Inspired Neural Network for Real-Time Evasion of Multi-Robot Systems in Dynamic Environments." Biomimetics 9, no. 3 (2024): 176. http://dx.doi.org/10.3390/biomimetics9030176.

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In complex and dynamic environments, traditional pursuit–evasion studies may face challenges in offering effective solutions to sudden environmental changes. In this paper, a bio-inspired neural network (BINN) is proposed that approximates a pursuit–evasion game from a neurodynamic perspective instead of formulating the problem as a differential game. The BINN is topologically organized to represent the environment with only local connections. The dynamics of neural activity, characterized by the neurodynamic shunting model, enable the generation of real-time evasive trajectories with moving o
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Marsh, James L. "Strategies of Evasion." International Philosophical Quarterly 29, no. 3 (1989): 339–49. http://dx.doi.org/10.5840/ipq198929324.

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Vilhelmsson, Vilhelm. "Tactics of Evasion." 1700-tal: Nordic Journal for Eighteenth-Century Studies 17 (July 22, 2020): 34–56. http://dx.doi.org/10.7557/4.5547.

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Legal restrictions on vagrancy and day labour in Iceland became increasingly strict in the seventeenth and eighteenth centuries, culminating with a decree in 1783 which prohibited any form of masterless labour and proscribed compulsory service on a yearly basis for most people over the age of eighteen. Despite strict regulations and the strenuous efforts of various state officials to uproot the problem, vagrancy and day labour remained relatively common and publicly acknowledged throughout the nineteenth century, thus highlighting the contrast between normative prescription (such as law) and e
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Viesca, Kara Mitchell, and Tricia Gray. "Disrupting Evasion Pedagogies." Journal of Language, Identity & Education 20, no. 3 (2021): 213–20. http://dx.doi.org/10.1080/15348458.2021.1893173.

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35

Díaz Castro, Alfredo. "Tentatives D´evasion." Revista de Filología y Lingüística de la Universidad de Costa Rica 18, no. 2 (2015): 43. http://dx.doi.org/10.15517/rfl.v18i2.20095.

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Una aproximación al mundo de la ficción en Epaves por Julien Green: para aclarar las formas de evasión a personajes recurso.Escapar en el tiempo y el espacio para olvidarse de uno mismo o para reafirmar una identidad son dos mecanismos típicos de personajes Greenianos. erótico o contemplativa soñando vivir vidas de otras personas no están ausentes en este trabajo. Algunos terminan en las alucinaciones. La tentación de la muerte como un escape total y definitiva también está sujeto a análisis.Evidentemente, estos intentos de hacer la vuelta a la realidad más amarga. Tarde o temprano, todos los
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Wehrle, Victor A., and Shawn Beaudette. "Evasion (E3) Orbits." Canadian Aeronautics and Space Journal 49, no. 3 (2003): 129–34. http://dx.doi.org/10.5589/q03-013.

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Melief, Cornelis. "Migration or evasion." Nature Medicine 16, no. 1 (2010): 35–36. http://dx.doi.org/10.1038/nm0110-35.

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Filer, Randall K., Jan Hanousek, Tomáš Lichard, and Karine Torosyan. "‘Flattening’ tax evasion?" Economics of Transition and Institutional Change 27, no. 1 (2018): 223–46. http://dx.doi.org/10.1111/ecot.12189.

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Boadway, Robin, Nicolas Marceau, and Steeve Mongrain. "Joint tax evasion." Canadian Journal of Economics/Revue Canadienne d`Economique 35, no. 3 (2002): 417–35. http://dx.doi.org/10.1111/1540-5982.00138.

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Bashyam, Hema. "Ticks' evasion cocktail." Journal of Experimental Medicine 205, no. 9 (2008): 1944. http://dx.doi.org/10.1084/jem.2059iti2.

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Zindl, C. L., and D. D. Chaplin. "Tumor Immune Evasion." Science 328, no. 5979 (2010): 697–98. http://dx.doi.org/10.1126/science.1190310.

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42

NORDELL, ROBERT. "CONFRONTATION AND EVASION." English Studies in Africa 36, no. 1 (1993): 17–27. http://dx.doi.org/10.1080/00138399308690896.

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43

Seton-Rogers, Sarah. "Driving immune evasion." Nature Reviews Cancer 18, no. 2 (2018): 67. http://dx.doi.org/10.1038/nrc.2018.5.

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Hernaez, Bruno, and Antonio Alcamí. "Poxvirus Immune Evasion." Annual Review of Immunology 42, no. 1 (2024): 551–84. http://dx.doi.org/10.1146/annurev-immunol-090222-110227.

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Poxviruses have evolved a wide array of mechanisms to evade the immune response, and we provide an overview of the different immunomodulatory strategies. Poxviruses prevent the recognition of viral DNA that triggers the immune responses and inhibit signaling pathways within the infected cell. A unique feature of poxviruses is the production of secreted proteins that mimic cytokines and cytokine receptors, acting as decoy receptors to neutralize the activity of cytokines and chemokines. The capacity of these proteins to evade cellular immune responses by inhibiting cytokine activation is comple
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Mueller, K. L. "Immune Evasion Tactic." Science Signaling 4, no. 157 (2011): ec27-ec27. http://dx.doi.org/10.1126/scisignal.4157ec27.

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46

Najeeb, Ali, and Mary Barrett. "Conformance or evasion." Employee Relations: The International Journal 41, no. 6 (2019): 1183–204. http://dx.doi.org/10.1108/er-08-2018-0209.

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Purpose The purpose of this paper is to investigate how resort managers respond to employment legislation (Law No. 02/2008). Design/methodology/approach The qualitative case study data from seven self-contained tourist resorts in the Maldives were used to investigate the managerial responses to employment legislation. Findings Resort managers’ responses ranged from passive compliance to active resistance, with decoupling through opportunism as the dominant strategy used to circumvent the legislation. Some human resource management (HRM) practices emerged from resort managers’ interactions with
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Gold, Steve. "Advanced evasion techniques." Network Security 2011, no. 1 (2011): 16–19. http://dx.doi.org/10.1016/s1353-4858(11)70006-x.

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48

Rooijakkers, Suzan H. M., and Jos A. G. van Strijp. "Bacterial complement evasion." Molecular Immunology 44, no. 1-3 (2007): 23–32. http://dx.doi.org/10.1016/j.molimm.2006.06.011.

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49

Niepelt, Dirk. "Timing tax evasion." Journal of Public Economics 89, no. 9-10 (2005): 1611–37. http://dx.doi.org/10.1016/j.jpubeco.2004.10.001.

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Brendle, J�rg, and Saharon Shelah. "Evasion and prediction." Archive for Mathematical Logic 42, no. 4 (2003): 349–60. http://dx.doi.org/10.1007/s001530200143.

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