Relevant bibliographies by topics / Tax advisor

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax advisor'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 February 2022

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Journal articles on the topic "Tax advisor"

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Raszczyk, Zuzanna. "Mandatory Disclosure Rules (MDR) and the Professional Secrecy of a Tax Advisor." Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne 34 (January 28, 2021): 9–19. http://dx.doi.org/10.19195/1733-5779.34.1.

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Mandatory Disclosure Rules (MDR) have been introduced to the Polish legal system and have been in force since 1 January 2019. It is a regulation imposing an obligation of disclosing tax planning schemes to fiscal administration bodies, and its purpose is to protect the tax system against tax evasion and dishonest lowering of public levies. This regulation introduced significant changes in the scope of practising the profession of a tax advisor with a particular consideration of a change made in the professional secrets of a tax advisor. These changes gave rise to many controversies and doubts both in the doctrine as well as among the tax advisors’ self-governing council. The newly-introduced institution may have a negative impact on the practical aspects of performing the profession of tax advisor. The aim of the work is to discuss and analyse the Mandatory Disclosure Rules in terms of professional confidentiality of a tax advisor, as well as to indicate the practical effects of the introduced amendment. The scientific article uses the formal-dogmatic method, analysing the legal text and its interpretation, including jurisprudence.
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Forbes, Ronald W., Paul A. Leonard, and Craig L. Johnson. "The Role Of Financial Advisors In The Negotiated Sale Of Tax-Exempt Securities." Journal of Applied Business Research (JABR) 8, no. 2 (2011): 7. http://dx.doi.org/10.19030/jabr.v8i2.6156.

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This paper analyzes the role of independent financial advisors in the negotiated sale of tax-exempt securities. The empirical results indicate that the costs of contracting with financial advisors are not significantly offset by corresponding benefits in the form of lower borrowing costs. There is no evidence that advisor certification reduces reoffer yields; advisor monitoring activities are shown to reduce modestly the costs of underwriting.
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Duncan, William A., and Robert W. Jamison. "Contributions of S Corporation Debased Debt to Charity: Opportunities, Problems, and Policy Questions Abound with Double Dipping." ATA Journal of Legal Tax Research 3, no. 1 (2005): 66–77. http://dx.doi.org/10.2308/jltr.2005.3.1.66.

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S corporation losses may be utilized even though they exceed the shareholder's stock basis if the shareholder has made loans directly to the corporation. The basis of debt is reduced in the same way that stock basis is reduced by the flow-through of losses. The contribution of such reduced or zero basis debt obligations to a charity will result in a charitable contribution deduction equal to the fair market value of the debt if the debt is a capital asset held for more than a year. The contribution of zero basis debt may result in the double deduction of basis; first to absorb pass through losses and secondly as a charitable contribution deduction. This strategy may prove advantageous in special circumstances but there are numerous timing and other issues that the tax advisor must recognize or risk unexpected tax consequences and professional embarrassment. Congressional intent and tax policy issues encouraging charitable contributions are examined in the context of S corporation debt.
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Wilk, Jolanta. "The Procedural Position of Tax Advisor in the Administrative Court Proceedings After the Amendment of Procedural Act." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 83 (2016): 201–8. http://dx.doi.org/10.18276/frfu.2016.5.83/1-18.

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GLENNERSTER, HOWARD. "Why Was a Wealth Tax for the UK Abandoned? Lessons for the Policy Process and Tackling Wealth Inequality." Journal of Social Policy 41, no. 2 (2011): 233–49. http://dx.doi.org/10.1017/s0047279411000602.

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AbstractThe distribution of wealth is widening in many countries and with it the growing importance of inherited wealth. In 1974, a Labour Government came to power in the United Kingdom committed to introducing an annual wealth tax. It left office without doing so. Using the official archives of the time and those of a key advisor this paper traces both the origins of the policy and its fate at the hands of the civil service. It explores two related questions. What does this experience tell us about the role of the civil service in the policy process in the UK and what lessons might be learned by those wishing to tackle the issue of widening wealth disparities today?
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LUJÁN ESPINOZA, CARLOS ALEXIS. "ASESOR Y NO DEFENSOR: LA FUNCIÓN DEL ABOGADO QUE ASESORA EN PLANEAMIENTO TRIBUTARIO." YachaQ Revista de Derecho, no. 9 (December 28, 2018): 151–60. http://dx.doi.org/10.51343/yq.vi9.720.

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El autor sostiene que, en general, los abogados asumen una función social y, por ello, tienen deberes frente a la sociedad y no solo frente a sus clientes. Además, el autor caracteriza los distintos tipos de funciones que asumen los abogados tributaristas e identifica la función de asesor como la principal en el marco del planeamiento tributario. Bajo ese entendido, el autor explica en qué se diferencia la función de asesor de la de defensor y por qué dicha distinción es relevante para efectos del cumplimiento de las normas de responsabilidad profesional del abogado.
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 The author argues that, in general, lawyers have a social function and, as a consequence, have duties to society and not only to their clients. In addition, the author characterizes the different types of roles assumed by tax lawyers and identifies the role of advisor as the principal in the context of tax planning. Under such understanding, the author explains that the counselor role differs from lawyer role and why such difference is relevant regarding the compliance of lawyer's professional liability standards.
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Talaga, Robert. "Reprezentacja nieznanych spadkobierców przed sądem administracyjnym — wybrane zagadnienia prawa pomocy." Przegląd Prawa i Administracji 116 (December 20, 2019): 117–32. http://dx.doi.org/10.19195/0137-1134.116.8.

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REPRESENTATION OF UNKNOWN HEIRS BEFORE THE ADMINISTRATIVE COURT — SELECTED ISSUES OF THE RIGHT OF ASSISTANCEThe guardian of inheritance may initiate proceedings before an administrative court when the interests of unknown heirs so require e.g. due to the need to determine the tax liability included in the estate. In the case of lodging a complaint to the administrative court by the guardian, he may apply for exemption from court costs because he has not been relieved expressis verbis from incurring them under the law. The guardian of the inheritance may also apply for the appointment of an public attorney because of the right to court, especially when a professional representative is required to draft an appeal. Not always the guardian is a professional attorney advocate, legal counselor, tax advisor who can submit such a remedy by representing the interests of unknown heirs within. In the case of submitting the application with demand of granting the right of assistance it should have been taken into account that the guardian represents the interests of the inheritance. In consequence, the application should present actual information about the inheritance.
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Sofraci, Assoc Prof Dr İhsan Erdem, and Gökben GÜNEY. "The Improvement of a Tax Compliance Program: the Case of Mersin City." European Journal of Multidisciplinary Studies 5, no. 1 (2017): 493. http://dx.doi.org/10.26417/ejms.v5i1.p493-493.

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As it known, postgraduate education contributes to the development of individuals who the community needs and have high level knowledge and skills, also it helps to manyindividuals to specialize and have a career. Many public institutions provide scholarships for the development of postgraduate education, also they provide Erasmus facility to them in Turkey. Postgraduate education prepares to individuals to the academic world by combining research methods lesson and on the use of SPSS with a course-based. Students who have completed the 10 lessons in the postgraduate education are starting their thesis studies with the form of a thesis proposal which must be given within the legal process. So we started to work about voluntary tax compliance that we have determined with our advisor after the thesis phase, we have combined it with the basic subjects of the tax ethics and tax consciousness in the Public Finance. The aim of this study is to examine the thesis study for the explain the mechanism of postgraduate education of Mersin University the study named “The Improvement of A Tax Compliance Program: A Case of Mersin City” which currently being carried out with BAP (Scientific Research Projects) support. In this study including that the definition of voluntary compliance, theoretical development and evaluation of successful country implementations. It aims to reach 400 people on the basis of Mersin City by following the quantitative research strategy. Survey method will be used for the collection of data and SPSS Statistics 20 for analyzing of data for empirical part of thesis.* This study was supported by the Research Fund of Mersin University in Turkey with Project Number 2017-1-TP2-2249.
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Śnieżek, Ewa, Michał Wiatr, Katarzyna Ciach, and Joanna Piłacik. "The need to improve enterprises’ annual reporting in the context of its users’ characteristics. Evidence from Poland." Zeszyty Teoretyczne Rachunkowości 109, no. 165 (2020): 157–72. http://dx.doi.org/10.5604/01.3001.0014.4346.

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Purpose: The purpose of the paper is to present the results of research among Polish annual report users on their information needs regarding improving the financial and non-financial information in annual reports. Methodology/approach: The study was conducted using two research techniques. The first one is an online survey addressed to respondents of an external database; the second one is individual inter-views. The 694 responses were analyzed to find a relationship between the responses and the characteris-tics of the respondents, such as gender, age, or education. The survey was conducted among people se-lected randomly who had experience in professions such as tax advisor, accountant, chartered accountant, financial analyst, financial advisor, investor, controller, management accounting specialist, internal auditor, and manager. Findings: The data analysis showed the legitimacy of the actions taken to improve the ap-proach to both the scope and structure of annual reports in the context of their users’ needs. However, like any empirical study, the results of this study should be interpreted with caution. While the research is an attempt to fill the research gap in the area under study, it is also relevant to practice. Originality/value: The results can contribute to a better understanding of the needs of users of business information, and thus, the opportunity to meet them.
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Nodari, Gianandrea. "‘Putting Mexico on its feet again’: the Kemmerer mission in Mexico, 1917–1931." Financial History Review 26, no. 2 (2019): 223–46. http://dx.doi.org/10.1017/s0968565019000064.

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This article scrutinizes the results of the mission carried out by Edwin Walter Kemmerer in Mexico during 1917. Based on unpublished materials from his private archive, as well as other Mexican archives, this article analyses the process of approval, installation and implementation of the reforms introduced by Kemmerer's mission in Mexico. It is argued that Kemmerer's work as a financial advisor for Venustiano Carranza was not a total failure, as the existing literature on the subject claims. Indeed, on the eve of Great Depression, Mexico exhibited the main institutional features of ‘Kemmererized’ countries: a central bank, the gold standard and a centralized tax system. It is also suggested that the economic knowledge brought into the country by the money doctor moulded the ideological foundation of the new financial and economic elite of revolutionary Mexico.
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Dissertations / Theses on the topic "Tax advisor"

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Svoboda, Jiří. "Profesní odpovědnost auditorů a daňových poradců." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198598.

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The thesis deals with professional liability of auditors and tax advisors. The inception of the thesis is dedicated to the basic characteristics of the professions, their regulation and general definition of the legal liability resulting from these professions. In other chapters there are enumerated all types of unlawful act. The thesis ilustrates potencial cases of unlawful act of auditors and tax advisors. It also deals with some cases from the reality available from sources of professional chambers or jurisprudence. The thesis also focuses on the specifics of professional insurance and the specifics of indemnity.
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Tuček, Jan. "Profese daňového poradce ve vybraných zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359795.

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The goal of this diploma thesis is provide a basic overview about conditions which has to be met for providing of tax advisory in selected countries of the European Union. The first part contains information about legislation of European Union which has significant influence on the tax advisory. The European legislation is followed by a description of the regulation of the profession of tax advisor and tax advisory in the Czech Republic, including a description of the Chamber of Tax Advisers of the Czech Republic. The last part of the diploma thesis, based on the questionnaire survey, is the comparison of the situation and regulation of the tax adviser profession in selected countries of the European Union. After comparing the situation in individual member states, the principles of regulation in selected European Union countries are described and a description of the facts and conditions that must be accepted when a foreign entity decides to provide tax advisory in that member country.
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Hajdušek, Tomáš. "Elektronická komunikace se správcem daně." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197472.

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The work deals with the topic of electronic communication with the tax authorities. The theoretical part starts with the research of related work and then the development of e-Government to nowadays form is presented. The legislation regarding electronic communication with tax authorities with possible changes towards future follows. The theoretical part of the work is finished with statistics regarding electronic communication with the tax authorities and with comparison of the situation in the Czech Republic with the situation in other European Union countries. In the practical part of the work, a set of best practices which should be obeyed by tax advisors is presented as a main output of the work. Practical part also contains a survey and statistical analysis of data arising from it. The survey is unique because of the fact that all respondents are tax advisors. In the last part, based on the survey, the benefits and shortcomings of the electronic communications with the tax authorities as well as possible steps to streamline are presented.
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Dohnálek, Pavel. "Profesní odpovědnost auditorů a daňových poradců." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360579.

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The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.
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Sevillano, Sandra, and Eduardo Sotelo. "Tax arrears and tax litigiousness in Peru, some aspects to be considered." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115955.

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Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work.<br>Los atrasos de las deudas tributarias son un fenómeno frecuente en los Estados y una preocupación que exige reflexionar sobre las diversas variables que los incentivan, ocasionan o que impiden su reducción. El presente trabajo reflexiona sobre algunas de las variables que podrían promover, o cooperar con, la generación de atrasos tributarios y sobre algunos aspectos o atributos del sistema tributario peruano que podrían ayudar a explicar el actual nivel de atraso en la deuda tributaria y, en parte, la alta litigiosidad en el sistema. Los defectos atribuibles a la Administración tributaria para producir el atraso y la litigiosidad no se evaden, pero no forman parte central del trabajo.
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Li, Wen Tai Yu-Chong Tai Yu-Chong. "Integrated retinal implants /cWen Li ; Yu-Chong Tai, committee chair and advisor." Diss., Pasadena, Calif. : California Institute of Technology, 2009. http://resolver.caltech.edu/CaltechETD:etd-02162009-095558.

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Nováková, Jana. "Profesní odpovědnost účetních, auditorů a daňových poradců." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142143.

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Diploma thesis is focused on the profession of auditors, accountants and tax advisers. Introductory chapters are devoted to the basic characteristics of professions, prerequisite for the activity in this area and by law, relating to the issue. The main goal of this thesis is to describe the professional responsibility of auditors, accountants and tax advisers, and its relation to the infringement. Part of the thesis are selected court rulings on professional responsibility. Finally, it is also dedicated to the comparison of observed professions.
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Scholl, Judith Ann. "Improving academic advising in the community college : retention and cost effectiveness factors impacted by faculty advising and online advising in the academic department /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.

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Jakoubková, Veronika. "Etika auditorů, daňových poradců a účetních." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81907.

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The thesis deals with the ethics of auditors, tax advisers and accountants. It focuses on the basic characteristics of these professions and especially their codes of ethics - Code of Ethics for Professional Accountants, Code of Ethics of the Chamber of Tax Advisers of the Czech Republic and the Code of Ethics of the Chamber of Ceritified Accountants. It also includes a comparison of these ethical codes. Finally, the results of the survey on the topic "Ethics and ethical codes of selected professions" are analyzed.
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Belšánová, Ivana. "Limity profesní odpovědnosti ve vztahu k profesím auditora, daňového poradce a účetního pracovníka s ohledem na povinnost mlčenlivosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360589.

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The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.
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Books on the topic "Tax advisor"

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Cliff, Roberson. The McGraw-Hill personal tax advisor. 2nd ed. McGraw-Hill, 1992.

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The personal tax advisor: Understanding the new tax law. Liberty House, 1987.

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The small business tax advisor: Understanding the new tax law. Liberty House, 1987.

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1937-, Roberson Cliff, ed. The McGraw-Hill small business tax advisor: Understanding the tax law. 2nd ed. McGraw-Hill, 1992.

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Bernard, Bruce D. Selecting the right form of business: The comprehensive decision-making guide for the business advisor. Irwin Professional Publishing, 1997.

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Tax strategies for financial advisors. 2nd ed. Carswell, 2002.

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Taxation, Chartered Institute of. Directory of chartered tax advisors. The Institute., 1996.

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Mott, John R. Tax guide for investment advisors. 2nd ed. Thomson/Carswell, 2003.

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(Firm), Price Waterhouse. The Price Waterhouse personal tax adviser. Prentice Hall, 1993.

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Taxation, Chartered Institute of. Directory of chartered tax advisers. CIT, 1998.

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Book chapters on the topic "Tax advisor"

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Walpole, Michael. "Ethical Standards for Tax Advisers." In Ethics and Taxation. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0089-3_10.

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Zurek, Tomasz, and Emil Kruk. "Legal Advisory System for the Agricultural Tax Law." In Business Information Systems Workshops. Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-03424-4_36.

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Zheng, Kai Wei, Jin Hao Cheong, and Mohsen Jafarian. "Intention to Adopt Robo-Advisors Among Malaysian Retail Investors: Using an Extended Version of TAM Model." In Proceedings of International Conference on Emerging Technologies and Intelligent Systems. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-82616-1_54.

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Firth, Clare, Jennifer Seymour, Lucy Crompton, et al. "5. Income tax." In Foundations for the LPC. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844279.003.0005.

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Everyone needs to pay income tax, so whilst it is not necessary for every lawyer to have knowledge to the same extent of a specialist tax lawyer or a financial advisor, it remains essential for every lawyer to have sufficient knowledge and understanding to be able to undertake basic income tax calculations, understand the stages in those calculations, any applicable reliefs and how they work, therefore enabling them to recognise the impact of income tax on both clients and themselves. This chapter discusses the background to income tax law; the role of HMRC in the collection of income tax and the dates for payment of income tax; sources of taxable income. rates of income tax, reliefs and allowances; the key elements to an income tax calculation. This chapter covers the changes introduced by the March 2021 Budget.
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Scotchmer, Suzanne. "6. The Effect of Tax Advisors on Tax Compliance." In Taxpayer Compliance, Volume 2, edited by Jeffrey A. Roth and John T. Scholz. University of Pennsylvania Press, 1989. http://dx.doi.org/10.9783/9781512806281-007.

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"Appendix A: Tax and Business Websites for Researchers, Advisers, and Students." In Tax Research Techniques. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449331.app1.

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Sloman, Peter. "‘The Pragmatist’s Solution to Poverty’." In Transfer State. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198813262.003.0005.

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The ‘rediscovery of poverty’ prompted a wide-ranging debate over how the British government could best support low-income families. One radical response came from Edward Heath’s Conservative government, which published plans to replace the whole system of personal tax allowances with refundable tax credits—the closest any British government has come to introducing a Universal Basic Income. This chapter examines the origins of the Tax Credit Scheme in 1971–2, which was devised by special adviser Arthur Cockfield in response to the rising cost of tax administration and the difficulty of establishing a selective Negative Income Tax in Britain. As the plans took shape, however, the cost of introducing the reforms on a no-losers basis became a source of growing concern within government. Indeed, Treasury officials were relieved when Labour’s victory in the February 1974 election made it possible to jettison the scheme and focus on simplifying and computerizing the PAYE system.
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Rossel, Lucia, Brigitte Unger, Jason Batchelor, and Jan van Koningsveld. "The Implications of Making Tax Crimes a Predicate Crime for Money Laundering in the EU." In Combating Fiscal Fraud and Empowering Regulators. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0013.

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This chapter sheds light on the divergence of tax crimes and money laundering laws across Europe after the implementation of the 4th Anti Money Laundering Directive. Laws are a crucial part of the tax environment as they are one of the rules under which the tax ecosystem operates. Taxpayers should pay their taxes following the law, and tax experts should advise them within the realm of it. The chapter sees the 4th AMLD as a shock that put money laundering regulation inside the tax ecosystem, and the way that countries implement this in their regulation is the response to this shock; it uses an innovative comparative approach that involves the analysis of tax evasion through an empirical legal lens. The chapter includes a dataset built by the authors with the legislation of all European Union countries regarding tax crimes and money laundering, as well as other relevant legal variables.
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"Special Events, Corporate Sponsorships, and Donor-Advised Funds." In The Tax Law of Charitable Giving. John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386354.ch23.

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Disterer, Georg. "Impediments for Knowledge Sharing in Professional Service Firms." In Encyclopedia of Information Science and Technology, First Edition. IGI Global, 2005. http://dx.doi.org/10.4018/978-1-59140-553-5.ch245.

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Professional service firms (PSFs), where professionals (consultants, lawyers, accountants, tax advisors, etc.) work, are interested in knowledge management, because their businesses are heavily dependent on the knowledge of their employees. A core asset is their ability to solve complex problems through creative and innovative solutions, and the basis for this is their employees’ knowledge. The “product” that PSFs offer their clients is knowledge (Kay, 2002; Ofek &amp; Sarvary, 2001; Chait, 1999).
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Conference papers on the topic "Tax advisor"

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Fai Cheong Choo, Mun Choon Chan, Akhihebbal L. Ananda, and Li-Shiuan Peh. "A distributed taxi advisory system." In 2012 12th International Conference on ITS Telecommunications (ITST). IEEE, 2012. http://dx.doi.org/10.1109/itst.2012.6425165.

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Juare, Cristelle Marie I., Leonardo L. Rocillo, Danica Love E. Suterio, and Evelyn Q. Raguindin. "Tilting Advisory and Prevention (TAP) Device for Bicycles." In TENCON 2018 - 2018 IEEE Region 10 Conference. IEEE, 2018. http://dx.doi.org/10.1109/tencon.2018.8650223.

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Ambrożej, Elżbieta A. "Protection of the Public Interest and the Taxpayer’s Interest as the Goal of Tax Advisory in Poland." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.40.

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4

Hamdi, Sameer, Alaa Jameel, Aram Massoudi, and Abd Rahman Ahmad. "Leadership Styles and organizational citizenship behaviour in secondary schools." In 3rd International Conference on Administrative & Financial Sciences. Cihan University - Erbil, 2021. http://dx.doi.org/10.24086/afs2020/paper.231.

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Leadership style has not been effectively examined in educational institution in developing countries. The purpose of this study is to examine the impact of Leadership styles on organizational citizenship behaviour (OCBs) among secondary school teachers. Based on the review, the study proposed that leadership styles and its components; transformational leadership (TFL) and transactional leadership (TAL) will affect OCBs. Methodology, The population of this study, is secondary school teachers. A stratified sampling technique was deployed to collect 174 responses from eight schools. The findings showed that TFL and TAL have a significant effect on OCBs and TFL highly predicted OCBs than TAL. Decision-makers are advised to implement the TFL and increase the OCBs among Teachers.
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Santos, Marcia R. C., Raul M. S. Laureano, and Carlos E. R. Albino. "How tax audit and tax advisory can benefit from big data analytics tools data analysis and processing in relational databases using SQL Server and Power Pivot & Power View in Excel." In 2018 13th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2018. http://dx.doi.org/10.23919/cisti.2018.8399472.

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Kirkpatrick, Steven W., and Claudia Northrup. "Crashworthiness and Puncture Protection Analyses of Liquified Natural Gas Tenders." In 2015 Joint Rail Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/jrc2015-5812.

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The extensive North American freight rail network is currently operated with diesel as the sole fuel source. However, the Class 1 railways have recently started to explore Liquefied Natural Gas (LNG) as an alternative fuel source, which has a lower environmental impact and could provide fuel cost savings compared to diesel. The efforts to develop industry standards for fuel tenders is being led under the Association of American Railroads (AAR) Natural Gas Fuel Tender (NGFT) Technical Advisory Group (TAG), a joint effort of the AAR Locomotive, Tank Car, and Equipment Engineering Committees, with multiple participants from industry. A significant section of the standards for LNG tenders are the performance requirements to ensure safety in collisions. As part of this effort, the NGFT TAG has been working in partnership with the Federal Railroad Administration (FRA) to define a suitable set of collision load cases and associated safety performance requirements. In support of these efforts, a series of analyses have been performed for the various collision load cases to support the development of suitable methodologies to evaluate the load cases and inform the NGFT TAG and other stakeholders related to the safety performance of NGFT designs. Results from these efforts are described in this paper.
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Osorio-Novela, Germán, Alejandro Mungaray-Lagarda, and Natanael Ramírez-Angulo. "Students service learning experiencies in Mexican Microenterprises." In Third International Conference on Higher Education Advances. Universitat Politècnica València, 2017. http://dx.doi.org/10.4995/head17.2017.5419.

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This paper presents an experience of a service learning program in underprivileged Microenterprises. It shares the experience of Program for Research, Assistance and Teaching of Small Enterprises, an innovative model of assistance to deliver Business Development Services to low value added Microenterprises, including technical assistance and training with the participation of senior students, which act as advisers to the Microenterprises, implemented in the State of Baja California, Mexico, by The Autonomous University of Baja California. This program was propused as compensatory mechanism for the unemployment burden created by the low growth prospects. From 2009 to 2016, with about 1,500 students, the program has assisted, trained, and formalized in the tax institution about 11,300 individuals running microenterprises, which in addition, most of them have become subject to and has been given financial support by the goverment. The paper suggests that service learning programs with the participation of college students can play an important role both in supporting disadvantaged microenterprises and in providing meaningful learning experiences to students.
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Reinecke, Royce M. "An Assessment of the 107th U.S. Congress Energy Policy Debate in the History of Energy Use and Development in the United States." In ASME 2002 International Mechanical Engineering Congress and Exposition. ASMEDC, 2002. http://dx.doi.org/10.1115/imece2002-33136.

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The national energy policy debate in the 107th US Congress may mark a significant milestone in the development of energy use and conversion technologies in the United States. It has been said that the result of this congressional energy policy debate was an expensive statements that, despite proposed tax breaks and subsidies for everything from solar power and hybrid cars to coal and nuclear power, may accomplish little — with not much either on the supply or the demand side that’s going to make any difference to the American public. This paper provides an insider assessment of how the debate developed, what energy policy decisions were or were not made, and what the implications are for the development of energy use and conversion technologies going forward. This debate may represent the final exhaustive struggle of long-held, but misguided, ineffectual and limited-vision policies that date to the 1970s. In combination with the September 11 events, this stalemate may open the door to new, fresh, global perspectives on meeting the energy needs of people throughout the world, including in lesser developed countries such as Afghanistan. Engineers and entrepreneurs are advised to understand the seminal implications of the 107th congressional energy policy debate on future energy use and conversion technologies.
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Tyrell, David. "Liquefied Natural Gas Tender Crashworthiness in Train-to-Train Collisions." In 2016 Joint Rail Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/jrc2016-5752.

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Research to facilitate industry efforts to safely use natural gas as a locomotive fuel is being directed by the Federal Railroad Administration’s (FRA’s) Office of Research, Development, and Technology. This research is being conducted cooperatively with the Association of American Railroads (AAR). The research results are being shared with the AAR’s Natural Gas Fuel Tender Technical Advisory Group (NGFT TAG), which includes AAR, Member Railroads, and FRA, with support from ARA and Volpe Center. The NGFT TAG is developing industry requirements, including crashworthiness requirements, for revenue-service natural gas fuel tenders. Five accident scenarios have been drafted by the NGFT TAG: a train-to-train collision, a grade-crossing collision, rollover, shell impact, and head impact. Each scenario includes a description of the equipment, the impact conditions, and the prescribed outcome. Conceptually, these tender scenarios parallel the scenarios described in 49 CFR Part 229 Appendix E for locomotive crashworthiness. The focus of the NGFT TAG discussions has expanded to include alternative static requirements. Conceptually, the tender static requirements parallel the requirements for locomotive crashworthiness in AAR S-580. Requirements in S-580 for locomotive structure include static load capacities, material properties, and material thicknesses. For conventionally-designed locomotives, meeting the static requirements of S-580 is accepted as meeting the dynamic requirements of Appendix E. The tender static requirements under development are intended to provide the same level of crashworthiness as the previously proposed dynamic requirements. The primary advantage of static crashworthiness requirements is that compliance can be shown with classical closed-form engineering analyses. A disadvantage is that design features are presumed, such as the inclusion and location of collision posts in a conventional locomotive design. Design features are not presumed in dynamic crashworthiness requirements; however, compliance must be shown with a design-specific validated computer simulation model. So while dynamic requirements allow for a wide range of design approaches, showing compliance often requires extensive effort. This paper focuses on technical information to help support development of alternative static requirements for the train-to-train collision scenario. The goal of the static requirements is to provide the same level of crashworthiness as the dynamic requirements under discussion by the NGFT TAG. Tender features capable of providing the desired level of performance are proposed. These features have been selected such that a tender with these features would be crashworthy-compatible with a wide range of new and existing locomotive structural designs.
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Tyrell, David. "Liquefied Natural Gas Tender Crashworthiness Research." In 2015 Joint Rail Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/jrc2015-5815.

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Research is being conducted to develop technical information needed to formulate effective natural gas fuel tender crashworthiness standards. This research is being performed for the Federal Railroad Administration’s (FRA’s) Office of Research, Development, and Technology, and intended to facilitate industry efforts to use natural gas as a locomotive fuel. Strategies to assure crashworthiness during moderate accidents, such as train-to-train collisions at speeds up to 40 mph, are being evaluated. This research applies the approach FRA has used to develop technical information on locomotive, hazmat tank car, and diesel fuel tank crashworthiness. There are four primary tasks: 1. Definition of collision scenarios 2. Evaluation of traditional designs 3. Evaluation of alternative designs 4. Recommendation of effective crashworthiness strategies The tender scenarios have been drafted from reviews of freight train accidents and of scenarios developed for locomotives, hazmat tank cars, and fuel tanks. From these reviews, five scenarios were selected. These scenarios are intended to bound the range of collisions that a tender may experience, are being used to evaluate the crashworthiness of traditional tender designs, and will be used to evaluate alternative design tenders. The five candidate scenarios are: 1. Train-to-train collision 2. Grade-crossing accident 3. Tender derailment and rollover 4. Impact into tender tank shell during derailment 5. Impact into tender tank head during derailment As part of previous research on locomotives and passenger equipment, a range of crashworthiness analysis techniques were developed. These include simplified techniques, which can be performed rapidly and provide essential results, and detailed computer simulations which provide a wealth of information. The crashworthiness performance of a hypothetical tender design has been evaluated using simplified techniques. Simplified techniques include quasi-static crush analysis of structural elements and lumped-parameter analysis of train dynamics. The results suggest that efforts to enhance crashworthiness should principally be directed toward the train-to-train scenario. Work is ongoing to develop strategies for improving tender crashworthiness. This research is being conducted cooperatively with the Association of American Railroads (AAR). The research results are being shared with the AAR’s Natural Gas Fuel Tender Technical Advisory Group (NGFT TAG). The NGFT TAG is developing industry standards, including crashworthiness requirements, for revenue-service natural gas fuel tenders. There is a companion paper which describes crashworthiness research sponsored by AAR, including detailed computer simulations of tender crashworthiness. This paper describes development of scenarios and simplified analyses of tender crashworthiness.
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Reports on the topic "Tax advisor"

1

Stofleth, Jerome H., Michael Anthony Dinallo, and Anthony J. Medina. Technical Advisory Team (TAT) report on the rocket sled test accident of October 9, 2008. Office of Scientific and Technical Information (OSTI), 2009. http://dx.doi.org/10.2172/947256.

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