To see the other types of publications on this topic, follow the link: Tax auditing.
Dissertations / Theses on the topic 'Tax auditing'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 41 dissertations / theses for your research on the topic 'Tax auditing.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Eriksson, Lantz Christofer, and Lowe Lundblad. "The Role of Auditing on Tax Reduction : Evidence from Sweden on private firms in the wake of the abolishment of mandatory auditing in Sweden." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-109292.
Full textAbstract:
The collection of taxes is something that affects almost every entity in society and often stir up heated feelings. Recent legislative changes have been made in Sweden to adjust to regulations in the European Union. These changes included the abolishment of mandatory auditing for small companies in 2011, leading to heavy debate regarding its effect on tax reduction. Has tax reduction increased when smaller companies are no longer under as heavy surveillance as in the past or is the effect negligible? This is the question that this thesis is trying to answer, namely: is there a connection between being audited and the level of tax reduction, measured as the effective tax rate, in which small Swedish companies partake in? Most of the previous research in the field is sparse when it comes to the effect this might have in the specific conditions of the Swedish market. These studies have mainly been conducted in an American setting and focuses either on large corporations and their reduction of tax liability or attempt to connect the characteristics of auditors with tax evasion. Some studies have been made in Sweden, dealing briefly with the matter but these studies have bypassed the connection between being audited and the level of tax reduction. With tax authorities trying to find new methods to refine their profiling of companies which reduce their tax liability, the thesis fits in well as an addition to both theory and practice. We have tested this connection by conducting a semi-quasi ex post facto experiment using a dataset containing annual reports from all small companies in the restaurant industry which is seen as the industry in which companies are most prone to tax reduction according to Swedish authorities (Skatteverket, 2014, p. 60-61). The dataset has then been altered in accordance with the studies by (Guenther 2014; Bianchi et al. 2014; Dalbor et al. 2004) which included winsorizing, cropping and removal of missing data. The studies of (Bianchi et al. 2014) and (Dalbor et al. 2004) were also used to form the control variables for the study. After the dataset was deemed fit for testing, STATA was used to statistically test the data. Initial results seemed to indicate that there was a positive significant correlation between being audited and the level of tax reduction of the company. However, the results of the propensity score matching based on company size indicated that the association was heavily reliant upon company size. We thus concluded that we cannot prove a statistically significant relationship between a company being audited and its level of tax reduction in the setting of our study. The implications of this finding are several. It helps to build onto existing knowledge regarding auditing’s effect on taxes paid as well as providing the tax authorities in Sweden with an insight into what indicators to use when streamlining their operations. Furthermore, it may add new arguments to be presented in the debate that has taken place in Sweden over the recent years following the legislative changes.
2
Grochowski, Robert J. (Robert Joseph). "Development of a knowledge-based expert system for tax auditing." Thesis, Massachusetts Institute of Technology, 1988. http://hdl.handle.net/1721.1/14558.
Full text
3
Hattingh, Leon. "A critical analysis of the deductibility of audit fees." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020376.
Full textAbstract:
The strict and narrow scope of the general deduction formula may result in taxpayers being denied deductions for business expenditure, which are clearly and legitimately incurred in the course of operating their businesses, which in turn will result in an increase in tax costs, an important component of business costs. Although audit fees often fail the deductibility test, in general they are regarded by taxpayers as automatically deductible despite the fact that such fees were not incurred in the production of income. The deductibility of audit fees reached the High Court recently for the first time in the MTN case. It was argued by the South African Revenue Service (SARS) in this case that audit fees should never been allowed as a deduction because the role of an auditor does not relate to the production of income and that an auditor’s duty is restricted to verification of financial information ex post facto for the benefit of investors, creditors and other users of the financial information. The Court held that statutory audit fees should be deductible relying on the basis of the time spent during the audit in verifying deductible and non-deductible income. It is concluded by the author that law which creates uncertainty needs to be updated in keeping with the Government’s intention of creating a business environment in order to promote commerce and entrepreneurship. It is therefore proposed that all audit fees relating to statutory audits should be declared as a specific statutory deduction to ensure legal certainty.
4
Luo, Bing. "Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc801928/.
Full textAbstract:
In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’ earnings management and/or tax avoidance intended to maximize reported financial income and to minimize tax expense. Therefore, my first research question investigates whether ATS improve or impair audit quality by examining the relation between ATS and firms’ levels of book-tax differences. My results show that ATS are negatively related to book-tax differences, suggesting that ATS improve the overall audit quality and reduce aggressive financial and/or tax reporting. My second research question examines whether the improved earnings quality for firms acquiring ATS leads to reduced mispricing of book-tax differences among investors. Recent studies document that despite the rich information about firms’ future earnings contained in book-tax differences, investors process such information inefficiently, leading to systematic pricing errors among firms with large book-tax differences. My empirical evidence indicates that ATS mitigate such mispricing, with pricing errors being lower among firms acquiring ATS compared with firms without ATS. Collectively, these results support the notion that ATS improve audit quality through knowledge spillover. Moreover, the improved earnings quality among firms acquiring ATS in turn helps reduce investors’ mispricing of book-tax differences.
5
Yamori, Nobuyoshi, and Ayami Kobayashi. "Wealth Effect of Public Fund Injections to Ailing Banks: Do Deferred Tax Assets and Auditing Firms Matter?" 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2004. http://hdl.handle.net/2237/11929.
Full text
6
Oliveira, Raimundo Glison Pinheiro de. "FiscalizaÃÃo e arrecadaÃÃo nos segmentos atacadista e varejista cearenses: uma nova abordagem para o perÃodo 2005- 2011." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10972.
Full textAbstract:
nÃo hÃSendo a Auditoria Fiscal um instrumento ostensivo de combate a sonegaÃÃo, quer seja pela sua efetiva realizaÃÃo ou em consequÃncia da percepÃÃo do contribuinte em ser auditado, objetivou-se verificar o impacto incidente na arrecadaÃÃo no exercÃcio seguinte a realizaÃÃo de auditoria fiscal. Para tanto, foram selecionadas empresas cadastradas no segmento de comercio atacadista e varejista cearenses considerando como parÃmetro o ICMS anual resultante das atividades operacionais, com a amostra compreendendo 8.166 empresas no perÃodo 2005-2011. Modelos com dados em painel foram estimados e os resultados permitem inferir que à significante o impacto da atividade de auditoria sobre o montante do ICMS arrecadado pelas empresas, impacto este que parece se dissipar no tempo, o que reflete uma âperda de memÃriaâ das empresas fiscalizadas. Ademais, constatou-se que este grupo de empresas teve um incremento anual mÃdio de 4,37% a 6,10% na arrecadaÃÃo individual, no perÃodo subsequente à fiscalizaÃÃo.
7
Garret-Vargas, Juan-Alberto, and Juan-Alberto Garret-Vargas. "La prescripción tributaria como límite temporal a la facultad de fiscalización." Master's thesis, Universidad de Lima, 2015. http://repositorio.ulima.edu.pe/handle/ulima/3144.
Full textAbstract:
En el presente trabajo de investigación, analizaremos cómo la prescripción actúa como un límite temporal frente a la facultad de fiscalización y determinación con la que cuenta la Administración Tributaria.Trabajo de investigación
8
Embretsen, David, Jakob Lönegren, and Philip Milanius. "Kontrollant - kontrollerad : Avskaffandet av revisionsplikten: Ett bokslut senare." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-23379.
Full textAbstract:
Sammanfattning Problem: Den första november år 2010 avskaffades den lagstadgade revisionsplikten för små aktiebolag i Sverige. Syftet med detta var möjligheten för ökad kostnadseffektivitet och valfrihet för bolagen. Lagförändringen mötte dock motstånd från bland annat Skatteverket som befarade en ökad arbetsbörda och sämre kvalitet på bolagens rapporter. Syfte: Syftet med undersökningen är att bidra till en djupare förståelse för konsekvenserna lagförändringen haft på små aktiebolag och Skatteverkets kontor i Örebro. Metod: Insamling av data har skett genom semi-strukturerade intervjuer med fem små aktiebolag i Örebro samt Skatteverket i Örebro. Aktiebolagen var verksamma både före och efter avskaffandet av revisionsplikten och valdes ut genom en alfabetisk ordnad lista över aktiebolag. Empirin har sedan analyserats genom nyckelorden kvalitet, kontroll, arbetsbörda och kostnadseffektivitet. Slutsats: Lagförändringen har ännu inte påverkat aktiebolagens kostnadseffektivitet eller arbete. Skatteverket har fått en viss ökad arbetsbörda men kvaliteten på redovisningen är den samma som innan. Undersökningen resulterar dock i vetskapen att de små aktiebolagen behåller revisorn tack vare rådgivarrollen och kunskapen denne besitter. Behovet av revision verkar alltså mer bero på vilka kunskapsluckor bolagen måste fylla med avseende på redovisning och rapportering än vad som är lagstadgat. Nyckelord: Revisionsplikt, små aktiebolag, SkatteverketAbstract Background: The first of November 2010 the statutory auditing was abolished for small companies in Sweden. The reason for this was to give the companies the opportunity to reduce costs and increase their level of freedom of choice. This was met with resistance from the Swedish tax agency, who feared an increase of their workload and a decrease of the quality of the companies’ financial reporting. Purpose: The purpose of this essay is to find a deeper understanding of the consequences that the abolished statutory auditing brought to small companies and the tax office in the city of Örebro. Method: The empirical findings have been collected through semi structured interviews with five small companies and the tax office in Örebro. The companies were active before as well as after the abolishment of statutory auditing and were selected from an alphabetical list. The empirical findings were analysed through the terms quality, control, workload and cost efficiency. Conclusions: The abolishment of statutory auditing has not yet affected the small companies in terms of cost efficiency or workload. The Swedish tax agency has noticed some increase of their workload, but there has been no change in the quality of the companies’ financial reporting. The essay concludes that small companies keep an auditor due to the advisory role and the knowledge the auditor possesses. The need for the companies to consult an auditor seems to a greater extent depend on what knowledge about financial reporting the companies lacks rather than what is required by law. Keywords: Statutory auditing, small companies, Swedish tax agency
9
Andersson, Jonna, and Filippa Heberlein. "Revisionsplikt & Skattefel i Sverige : Hur resonerar intressenter på den Sociopolitiska arenan?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-28904.
Full textAbstract:
Revisionsplikten för de minsta aktiebolagen i Sverige avskaffades 2010, främst för att minska dessa bolags kostnadsbörda. Detta skapade olika reaktioner hos bolagens externa intressenter, både positiva och negativa. Det sågs som positivt för företagandet i Sverige, men det uttryckes också oro för risken att fel i bokföring och deklarationer skulle öka när en revisor inte längre behövde granska dem. Dessa fel kan resultera i felaktigt redovisad skatt och ett ökat skattefel. I skattefel inkluderas alla fel som har en påverkan på den redovisade skatten, och de kan vara både avsiktliga och oavsiktliga. Skattefel påverkar många runt omkring företaget, bland annat de intressenter som verkar på den sociopolitiska arenan, så kallade Stakekeepers. De har inte någon direkt relation till företagets affärsverksamhet, men de har en indirekt betydelse för företaget genom sitt inflytande över opinion och lagstiftning. Dessa intressenters agerande och ställningstagande är idag ett underbeforskat område inom intressentteorin, och det är viktigt med denna teoretiska kunskap för att skapa förståelse för vad som sker på den sociopolitiska arenan. Då dessa intressenter har inflytande över lagstiftning måste lagstiftarna ta hänsyn till deras åsikter i sina betänkande kring nya lagändringar. Under 2015 ska regeringen göra en utvärdering av revisionspliktens avskaffande 2010, för att eventuellt genomföra en ytterligare höjning av gränsvärdena för revisionsplikt, och därmed göra revision frivillig för fler aktiebolag. Studiens syfte är att beskriva och förklara hur intressenter på den sociopolitiska arenan uppfattar skattefelets utveckling, om och på vilket sätt de relaterar denna utveckling till avskaffandet av revisionsplikten, samt vad som motiverar och påverkar deras ställningstagande vad gäller en eventuell framtida gränshöjning. För att uppfylla detta syfte har studien genomförts med en kvalitativ undersökning i form av intervjuer med fyra olika intressenter från den sociopolitiska arenan. Analysen av den empiriska datan, med stöd i den teoretiska referensramen, resulterade i tre slutsatser. Den första handlar om att de olika uppfattningarna kring skattefelets utveckling hos intressenterna på den sociopolitiska arenan har grund i deras respektive yrkeskunskaper. Den andra handlar om att de drivs och påverkas av sina respektive företrädarskap, främst om de är statligt eller privat företrädande. Den sista slutsatsen handlar om att de faktorer som påverkar hur intressenterna förhåller sig till en eventuell framtida gränshöjning är deras företrädarskap, ansvarstagande samt tillit till större företags redovisningMandatory auditing for the smallest limited companies in Sweden was abolished in 2010, mainly to reduce the cost burden for these small companies. This created different reactions among the companies' external stakeholders, both positive and negative. It was seen as positive for business in Sweden, but there was also concerns expressed about the risk of errors in the accounts and the declarations, and that they would increase when an auditor is no longer obligated to review them. These errors can result in improperly recognized tax and increased tax error. Tax error includes all errors that have an impact on the reported tax, and they can be both intentional and unintentional. Tax error affects many parties around the company, including the stakeholders operating in the social political arena, so called Stakekeepers. They do not have any direct relation to the company's business, but they have an indirect impact on the company through its influence on public opinion and legislation. These stakeholders' reactions and standingpoints is today a relatively unexplored area within the stakeholder theory, and this theoretical knowledge is important in order to create an understanding of what is happening on the social political arena. As these stakeholders have influence on legislation, the legislators must take their opinions into account in its reports on new legislative changes. During 2015, the government will undertake an assessment of the abolition of the mandatory auditing in 2010, to possibly conduct a further increase in the limits for mandatory auditing, and thus make the audit optional for more companies. The study aims to describe and explain how stakeholders in the social political arena perceive the tax error development, whether and how they relate this trend to the abolition of the mandatory auditing, and further what motivates and influences their position regarding a possible future limit raise. To meet this objective, the study was performed with a qualitative study in the form of interviews with four different stakeholders from the social political arena. The analysis of the empirical data, with the support of the theoretical framework, resulted in three conclusions. The first is about the different perceptions regarding the tax development among stakeholders in the social political arena, due to their professional skills. The second is that they are driven and influenced by their representation, particularly if they are representing the public or the private sector. The last conclusion is about the factors that affect how the stakeholders relate to a possible future limit raise. These factors are their representation, responsibility and their trust in larger companies accounting.
10
Wiik, Therese, and Charlotte Myhrberg. "Vad kommer ett avskaffande av revisionsplikten att innebära?" Thesis, University of Gävle, Department of Business Administration and Economics, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-318.
Full textAbstract:
Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter.
The cancelling of the statutory audit for the small business is under investigation. Our aim with this study is to see what the cancelling will mean for the stakeholders we choosed.
11
Pavel, Raluca. "La fraude fiscale : Une analyse théorique et expérimentale." Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTD047.
Full textAbstract:
Cette thèse étudie la question des incitations dynamiques des agents économiques à frauder. Le premier chapitre introduit un modèle dynamique de fraude fiscale afin d’étudier l’impact de l’audit rétroactif sur le respect des obligations fiscales des agents économiques.Il permet de montrer qu’un accroissement de la période de prescription entraîne une diminution de la fraude fiscale et de déterminer le montant des recettes fiscales attendues par l’autorité fiscale pour différentes politiques d’audit. On établit que les audits rétroactifs génèrent des recettes fiscales espérées supérieures à celles des audits statiques. Le deuxième chapitre propose une approche théorique et expérimentale des incitations dynamiques des agents économiques à frauder. Les résultats expérimentaux confirment les prédictions théoriques : un accroissement de la période de prescription implique une augmentation des déclarations de revenus des agents. Le dernier chapitre introduit une deuxième étude expérimentale en laboratoire, dans le but de comparer l’efficience des deux politiques d’audit fiscal : l’audit rétroactif et l’audit statique (restreint à la période courante). Le principal résultat suggère que les politiques d’audit rétroactif sont plus efficaces pour réduire la fraude fiscale que les politiques d’audit statique fondées sur des fréquences d’audit élevéesThis thesis studies taxpayers' dynamic incentives to evade taxes. The first chapter introduces a dynamic model of tax evasion. We prove that higher limitation periods increase tax compliance. We also determine the expected tax revenues generated by retroactive and static auditing policies, with respect to the levels of tax rates and expected discounted penalties. We obtain that retroactive auditing generates higher expected tax revenues than static auditing. The second chapter provides theoretical and experimental evidence about subjects' incentives to evade taxes, with respect to a retroactive inspection policy. Our experimental results confirm theoretical predictions, i.e. higher limitation periods increase agents' compliance. The third chapter introduces a second laboratory experiment, in order to compare the efficiency of two main audit schemes: retroactive versus static auditing. We find that retroactive auditing policies are more efficient in enhancing tax compliance, than policies of static auditing accompanied by high audit rates
12
Rivero-Zanatta, Alonso André. "Implementación de auditoría con enfoque basado en riesgos en el proceso de atención de reclamos de una entidad financiera." Bachelor's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3173.
Full textAbstract:
Ante la necesidad de establecer una adecuada evaluación de la gestión de riesgos para una mejor comprensión de los procesos operativos, financieros y comerciales en el negocio, una metodología para el ejercicio de la función de auditoría interna con enfoque basado en riesgos permitirá a la compañía el logro de los objetivos planteados. Dicha metodología se alinea a los estándares establecidos en las normas internacionales para el ejercicio profesional de la auditoría interna emitidos por el instituto de auditores internos (IAI).Trabajo de investigación
13
Andersson, Skantze Joel. "Continuous Auditing : Internal Audit at a Crossroads?" Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-145066.
Full textAbstract:
Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. Therefore, the purpose of this paper is to examine why this is the case by means of investigating what factors that motivate an adoption of CA amongst various internal audit functions (IAFs). Design/methodology/approach – The study draws on the Technology Acceptance Model (TAM), and data are obtained through semi-structured interviews capturing internal auditors’ attitude towards CA, and what factors that influence an adoption. Findings – There is a shattered view on CA amongst IAFs, where the proponents embrace it as a set of value-adding methodologies whilst the opponents argue that it falls outside their responsibility and threaten the independence of the function. Thus, why CA has not been leveraged to its full potential is, in contrast to previous research, not solely attributable to practical factors but also due to the IAFs’ vast differences in approach to CA as a concept. Practical implications – The study has brought attention to the distinguished disparity found in internal auditors’ attitude towards CA. Ultimately, doubts, whether CA should be leveraged by IAFs has come to light. These are hurdles that need to be considered, both by academia, standard-setting groups, and business society if the leap for CA ought to continue. Originality/value – The use of semi-structured interviews contributes to in-depth understandings and insights of the internal auditors’ attitudes towards CA. Moreover, such an approach is more likely to capture the stance towards CA in greater detail than that possible of previous large-scale surveys.
14
Sandberg, Viktor, and Sjöström Mikaela. "KAN REVISION BEGRÄNSA RESULTATMANIPULATION? : En kvantitativ studie på små privata bolag." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161199.
Full textAbstract:
The thesis processes the auditor’s role and whether it can constrain possible earnings management in smaller Swedish private corporates. The removed auditing obligation that was abolished in Sweden 2010 with the reason to reduce the administrative burden faced by smaller corporates, contributed to an important discussion regarding the auditor’s actual importance. In addition, the corporate tax in Sweden was significantly reduced from 26.3 percent to 22 percent, which gave Swedish corporates incentives to reduce their earnings before the tax reduction, and therefore pay less taxes. This phenomenon is used in the thesis as an excellent opportunity to measure earnings management since there were significantly strong incentives for corporates to manipulate their earnings at that time. The thesis aims to increase understanding among these corporates accounting, and whether the auditor can strengthen the accounting- and audit quality, and therefore constrain earnings management. Through the use of a quantitative method where statistical tests have been performed on underlying data gathered from the corporates annual reports, the thesis research question has been answered. The formulation of the research questions is “Does the degree of earnings management differ between audited and unaudited corporates?”, which has been investigated by measuring the degree of earnings management through unexpected accruals, but also through SG&A cost stickiness. Furthermore, the thesis aims to provide the research area with arguments regarding the appropriateness of the audit exemption. The result obtained in the thesis indicates that audited corporates have less negative unexpected accruals, and hence a minor degree of earnings management in comparison with unaudited corporates. However, no significance is shown in the result, at a five percent significance level, which means that it’s not possible to say with certainty that there’s a difference between these two groups in terms of negative unexpected accruals. Instead, there is evidence that there’s a significant difference between audited and unaudited corporates in terms of cost stickiness, where unaudited corporates showed more cost stickiness and thus also a higher degree of earnings management. With an additional test the thesis also demonstrates that there are corporates that don’t follow the Swedish laws regarding audit exemption. This is when it’s discovered that there are corporates that aren’t covered by the audit exemption, and thus don’t meet the required limits, but still don’t provide an auditor. These corporates also prove to have a higher degree of earnings management since the thesis received a significant result in terms of negative unexpected accruals. To sum up, the thesis highlights that the auditor’s role is of great importance in several aspects, and for this reason there are motives for legislators to review the audit exemption in Sweden.
15
Huet, Antoine. "Codage des sons dans le nerf auditif en milieu bruyant : taux de décharge versus information temporel." Thesis, Montpellier, 2016. http://www.theses.fr/2016MONT3515.
Full textAbstract:
Contexte : Les difficultés de compréhension de la parole dans le bruit représente la principale plainte des personnes malentendantes. Cependant, peu d’études se sont intéressées aux mécanismes d’encodage des sons en environnement bruyant. Ce faisant, nos travaux ont portés sur les stratégies d’encodage des sons dans le nerf auditif dans environnements calme et bruyant en combinant des techniques électrophysiologiques et comportementales chez la gerbille.Matériel et méthodes : L’enregistrement unitaire de fibres du nerf auditif a été réalisé en réponse à des bouffées tonales présentées dans un environnement silencieux ou en présence d’une bruit de fond continu large bande. Les seuils audiométriques comportementaux ont été mesurés dans les mêmes conditions acoustiques, par une approche basée sur l’inhibition du reflex acoustique de sursaut.Résultats : Les données unitaires montrent que la cochlée utilise 2 stratégies d’encodage complémentaires. Pour des sons de basse fréquence (<3,6 kHz), la réponse en verrouillage de phase des fibres de l’apex assure un encodage fiable et robuste du seuil auditif. Pour des sons plus aigus (>3,6 kHz), la cochlée utilise une stratégie basée sur le taux de décharge ce qui requiert une plus grande diversité fonctionnelle de fibres dans la partie basale de la cochlée. Les seuils auditifs comportementaux obtenus dans les mêmes conditions de bruit se superposent parfaitement au seuil d’activation des fibres validant ainsi les résultats unitaires.Conclusion : Ce travail met en évidence le rôle capital de l’encodage en verrouillage de phase chez des espèces qui vocalisent au-dessous de 3 kHz, particulièrement en environnement bruyant. Par contre, l’encodage de fréquences plus aiguës repose sur le taux de décharge. Ce résultat met l’accent sur la difficulté d’extrapoler des résultats obtenus sur des modèles murins qui communique dans les hautes fréquences (> à 4 kHz) à l’homme dont le langage se situe entre 0,3 et 3 kHzBackground: While hearing problems in noisy environments are the main complaints of hearing-impaired people, only few studies focused on cochlear encoding mechanisms in such environments. By combining electrophysiological experiments with behavioral ones, we studied the sound encoding strategies used by the cochlea in a noisy background.Material and methods: Single unit recordings of gerbil auditory nerve were performed in response to tone bursts, presented at characteristic frequencies, in a quiet environment and in the presence of a continuous broadband noise. The behavioral audiogram was measured in the same conditions, with a method based on the inhibition of the acoustic startle response.Results: Single unit data shows that the cochlea used 2 complementary strategies to encode sound. For low frequency sounds (<3.6 kHz), the phase-locked response from the apical fibers ensure a reliable and robust encoding of the auditory threshold. For high frequencies sounds, basal fibers use a strategy based on the discharge rate, which requires a larger heterogeneity of fibers at the base of the cochlea. The behavioral audiogram measured in the same noise condition overlaps perfectly with the fibers’ threshold. This result validates our predictions made from the single fiber recordings.Conclusion: This work highlights the major role of the phase locked neuronal response for animal species that vocalize below 3 kHz (as human), especially in noisy backgrounds. At the opposite, high frequency sound encoding is based on rate information. This result emphasizes the difficulty to transpose results from murine model which communicate in the high frequencies (> 4 kHz) to human whose language is between 0.3 and 3 kHz
16
Freitas, Vanessa Sabino de. "Especificidade e taxa de falso-positivo em três protocolos de triagem auditiva neonatal." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/25/25143/tde-10092007-165438/.
Full textAbstract:
O objetivo do presente estudo foi estimar a especificidade e taxa de falso-positivo de protocolos de triagem auditiva neonatal (TAN), realizados com os procedimentos emissões otoacústicas evocadas transientes-módulo triagem (EOAet) e potenciais evocados auditivos de tronco encefálico automático (PEATEa), de forma isolada ou combinada, aplicados em uma ou duas etapas. Participaram deste estudo 200 recém-nascidos, selecionados aleatoriamente, submetidos à triagem auditiva, no período entre Março/2006 e Julho/2006. A estimativa da taxa de falso-positivo e da especificidade foi realizada com a TAN em uma etapa e com três protocolos: protocolo 1, TAN realizada em duas etapas com EOAet; protocolo 2, TAN realizada em duas etapas com PEATEa; e protocolo 3, TAN realizada em uma etapa com dois procedimentos - teste com EOAet seguido de reteste com PEATEa para os recém-nascidos que não passaram no primeiro procedimento. Os resultados mostraram alta taxa de falso-positivo na triagem auditiva realizada em uma etapa para ambos os procedimentos. Apesar de não ter havido diferença estatisticamente significante quando comparadas as taxas de encaminhamento para diagnóstico audiológico obtidos nos protocolos com EOAet e com PEATEa, o protocolo com EOAet encaminhou 4 vezes mais recém-nascidos. O protocolo com EOAet e PEATEa apresentou a maior taxa de encaminhamento (6%), com diferença estatisticamente significante ao ser comparado com os protocolos 1 (EOAet) e 2 (PEATEa). Concluiu-se que a triagem auditiva neonatal deve ser realizada em duas etapas (teste-reteste), a fim de reduzir a taxa de falso-positivo e de encaminhamento, aumentando a especificidade; a taxa de falso-positivo e conseqüentemente a especificidade foram melhores no protocolo com PEATEa, seguido dos protocolos com EOAet e com EOAet e PEATEa.O objetivo do presente estudo foi estimar a especificidade e taxa de falso-positivo de protocolos de triagem auditiva neonatal (TAN), realizados com os procedimentos emissões otoacústicas evocadas transientes-módulo triagem (EOAet) e potenciais evocados auditivos de tronco encefálico automático (PEATEa), de forma isolada ou combinada, aplicados em uma ou duas etapas. Participaram deste estudo 200 recém-nascidos, selecionados aleatoriamente, submetidos à triagem auditiva, no período entre Março/2006 e Julho/2006. A estimativa da taxa de falso-positivo e da especificidade foi realizada com a TAN em uma etapa e com três protocolos: protocolo 1, TAN realizada em duas etapas com EOAet; protocolo 2, TAN realizada em duas etapas com PEATEa; e protocolo 3, TAN realizada em uma etapa com dois procedimentos - teste com EOAet seguido de reteste com PEATEa para os recém-nascidos que não passaram no primeiro procedimento. Os resultados mostraram alta taxa de falso-positivo na triagem auditiva realizada em uma etapa para ambos os procedimentos. Apesar de não ter havido diferença estatisticamente significante quando comparadas as taxas de encaminhamento para diagnóstico audiológico obtidos nos protocolos com EOAet e com PEATEa, o protocolo com EOAet encaminhou 4 vezes mais recém-nascidos. O protocolo com EOAet e PEATEa apresentou a maior taxa de encaminhamento (6%), com diferença estatisticamente significante ao ser comparado com os protocolos 1 (EOAet) e 2 (PEATEa). Concluiu-se que a triagem auditiva neonatal deve ser realizada em duas etapas (teste-reteste), a fim de reduzir a taxa de falso-positivo e de encaminhamento, aumentando a especificidade; a taxa de falso-positivo e conseqüentemente a especificidade foram melhores no protocolo com PEATEa, seguido dos protocolos com EOAet e com EOAet e PEATEa.
17
Gåård, Linda. "Tal kontra text som presentationsform för verbal information i ett sammanhang av modern informationsteknologi." Thesis, University of Skövde, Department of Computer Science, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-462.
Full textAbstract:
Problemställningen i detta arbete är fokuserad på tal och text som presentationsform för verbal information. Problemområdet kopplas också till ett modernt, informationsteknologiskt sammanhang för att utröna presentationsformernas möjligheter och begränsningar inom WAP-tekniken.
Arbetsminnets/korttidsminnets struktur och begränsningar påverkar effektiviteten av de presentationsformer som förmedlar verbal information. Flera teorier talar för att arbetsminnet är uppdelat i en auditiv och en visuell minnesprocess.
En av hypoteserna i detta arbete går ut på att en kombination av tal och text som presentationsform skulle vara mer effektiv än enbart text eller enbart tal. En undersökning utfördes för att pröva hypotesen. Slutsatsen är att hypotesen saknar empiriskt stöd av detta arbete. Däremot framkom visst empiriskt stöd för den oriktade hypotesen att det blir en skillnad i effektivitet i jämförelsen mellan olika presentationsformer för att presentera verbal information.
18
Bento, Daniela Veronese. "Influencia da taxa de repetição do estimulo clique na latência e amplitude do potencial evocado auditivo de tronco encefálico." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/11921.
Full textAbstract:
Made available in DSpace on 2016-04-27T18:11:55Z (GMT). No. of bitstreams: 1
Daniela Veronese Bento.pdf: 1507917 bytes, checksum: 505321b79ebbf90c862cd111179b4352 (MD5)
Previous issue date: 2012-02-06Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
INTRPDUCTION: Many different rates for ABR can be used to sensitize the exam. However, due to possible differences that can occur in the latencies and amplitudes when using ABR, it is necessary to carry out research to support the audiological diagnosis and help the clinical decision-making process. AIM: To study the influences at the two different repetition stimulus rates in the ABR in adults, neonates and premature infants. METHOD: ten normal-hearing neonates (GI), adults (GII) and premature infants (GIII) were subjected to ABR registration by air with repetition rates from 27.7 to 61.1 clicks per second (intensities: 80, 60, 40 and 20 dBHL). RESULTS: The arithmetic means and medians showed adjacent values for each combination of repetition rate and groups, which suggests that the distribution of the variables shows symmetry. Nevertheless, at 80 dBHL, the repetition rate of 61.1 clicks per second attained an absolute latency in waves I, II and V augmented in the groups GI and GIII (P=0.003, P=0* and P=0, respectively) and the amplitude in waves III and V reduced in the GI and GII (P=0.014 and P=0*). Wave III had the most reduced amplitude with a rarefied polarity (P=0.014). Moreover, the latency time during interpeak intervals I-III were higher for GI and GIII (P=0.0035); during III-V were higher for GIII (P=0*) and during I-V were higher for GI (P=0*). At 60 dBHL, the latency was higher for GI and GIII, -at 61.1 clicks per second in the three groups (P=0+)-, and the amplitude was more reduced for GI and GII (P=0,001). At 40 dBHL, two repetition rates attained a higher latency and reduced amplitude for GI and GII (P=0,005 and P=0,001, respectively); however, the three groups presented a higher latency time at 61.1 clicks per second (P=0,005). At 20 dBHL, the latency was higher for GII and GIII - 61.1 clicks per second (p=0,020)-, and the amplitude was smaller for GI and GIII (P=0,002). The exam length was higher - 27.7 click per second (P=0*)- in the three groups. CONCLUSION: Despite the latency increase and amplitude reduction, the method of raising the repetition rate of the acoustic stimuli to register electrophysiological hearing responses can be incorporated to sensitize the exam and decrease its duration
INTRODUÇÃO: O estímulo clique é utilizado para avaliar a integridade do sistema auditivo e verificar a sincronia neural. No registro do Potencial Evocado Auditivo de Tronco Encefálico (PEATE) podem ser utilizadas diferentes taxas de apresentação do clique para sensibilizar o exame. Entretanto, devido a possíveis diferenças que podem ocorrer nas latências e amplitudes no PEATE, faz-se necessária a realização de um estudo que forneça dados normativos, para fundamentar o diagnóstico audiológico e auxiliar na tomada de decisões quanto aos protocolos utilizados na prática clínica. OBJETIVO: Estudar a influência de duas taxas diferentes de repetição do estímulo clique no PEATE, em adultos, neonatos-termo e prematuros. MÉTODO: Dez neonatos-termo (GI), dez adultos (GII) e dez neonatos prétermos (GIII) com audição normal foram submetidos ao registro do PEATE por via aérea nas taxas de repetição de 27.7 e 61.1 cliques/segundo nas intensidades de 80, 60 40 e 20 dBnNA. RESULTADOS: As médias e medianas apresentaram valores próximos para cada combinação de taxa de repetição e grupos, sugerindo que a distribuição das variáveis estudadas apresenta simetria. Entretanto, na intensidade de 80 dBnNA, a taxa de repetição de 61.1 cliques/segundo obteve a latência absoluta das ondas I, III e V aumentada nos grupos GI e GIII (valor P=0,003, valor P=0+ e valor P=0+, respectivamente) e amplitude das ondas III e V reduzida no GI e GII (valor P=0,014 e valor P=0+), sendo que a onda III teve amplitude mais reduzida com a polaridade rarefeita (valor P=0,014). Além disso, o tempo de latência dos intervalos interpicos I-III foi maior para o GI e GIII (valor P=0,035); em III-V foi maior para o GIII (valor P=0+) e em I-V foi maior para o GI (valor P=0+). Em 60 dBnNA, a latência foi maior para GI e GIII, e em 61.1 cliques/segundo nos três grupos (valor P=0+), e a amplitude foi menor para GI e GIII (P=0,001). Em 40 dBnNA, as duas taxas de repetição obtiveram latência maior e amplitude menor em GI e GIII (valor P=0,005 e valor P=0,001, respectivamente); entretanto, os três grupos apresentaram tempo de latência maior em 61.1 cliques/segundo (valor P=0,005). Em 20 dBnNA, a latência foi maior para GII e GIII em 61.1 cliques/segundo (valor P=0,020), e a amplitude foi menor para GI e GIII (valor P=0,002). A média de duração do exame foi maior em 27.7 cliques/segundo (valor P=0+) nos três grupos. CONCLUSÃO: Apesar do aumento da latência e da diminuição da amplitude, o método de elevar a taxa de repetição do estímulo acústico para registrar respostas eletrofisiológicas da audição pode ser incorporado para sensibilizar o exame, investigando a integridade do sistema auditivo e a sincronia neural, com tempo de realização do exame diminuído
19
Walldén, Joakim. "Isländsk fonetik : Ett förslag till en beskrivning av isländskt uttal baserat på auditiv analys av inspelat isländskt tal." Thesis, Uppsala universitet, Institutionen för nordiska språk, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-140454.
Full text
20
Monteiro, Patrícia de Carvalho. "Triagem auditiva neonatal: o custo X efetividade de cinco protocolos em uma maternidade de São Paulo." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/12167.
Full textAbstract:
Made available in DSpace on 2016-04-27T18:12:29Z (GMT). No. of bitstreams: 1
Patricia de Carvalho Monteiro.pdf: 932655 bytes, checksum: 461ce0c9497d2864e3b6c289eadbeefc (MD5)
Previous issue date: 2008-02-27Conselho Nacional de Desenvolvimento Científico e Tecnológico
Objective: To investigate the cost x effectiveness of five newborn hearing screening (NHS) protocols in a public hospital in São Paulo. Methods: Clinical outcomes from 2060 newborns, screened during a nine months period, using a protocol of NHS with Transient Otoacoustic Emissions (TEOAE) and Automated Auditory Brainstem Response (AABR). It was possible to analyze five protocols for cost and effectiveness. Protocol 1: UNHS with TEOAE in two stages; protocol 2: UNHS with TEOAE in the first stage, AABR in the second stage; protocol 3: UNHS - neonates without Risk Factors were screened with TEOAE in the first stage and AABR in second stage. Neonates with risk factors were screened only with AABR; protocol 4: Selective NHS (SNHS) - using TEOAE in a combination with AABR in two stages; protocol 5: SNHS - with AABR in two stages. All newborns who referred before discharge should return in 15 days for re-screen. The effectiveness of the protocols was evaluated by the indicators of quality of Joint Committee on Infant Hearing (2007) and the cost was estimated by the proposal of the National Center for Hearing Assessment and Management (2003). Results: The results were presented regarding the percentage of newborns screened, newborns referred for diagnosis and the cost per newborn screened. We found the following results: protocol 1: 92% of newborns screened, 2.1% of newborns referred for diagnosis and cost of $7.53; protocol 2: 88% of newborns screened, 0.5% of newborns referred for diagnosis and cost of $8.9; protocol 3: 86% of newborns screened, 0.6% of newborns referred for diagnosis and cost of $9.16; protocol 4: 71% of newborns screened, 7.3% of newborns referred for diagnosis and cost of $61.1; protocol 5: 71% of newborns screened, 2% of newborns referred for diagnosis and cost of $56.1. Conclusion: The protocol 3 was considered the better for cost and effectiveness in order to identify cochlear hearing loss for newborns without risk factors, and cochlear and retrocochlear hearing loss for neonates with risk factors
Objetivo: O objetivo desta pesquisa foi descrever as relações de custo x efetividade para cinco protocolos de Triagem Auditiva Neonatal (TAN), no ano de sua implementação em uma maternidade de São Paulo. Método: Durante o período de nove meses, nasceram 2060 neonatos, os quais realizaram um protocolo padrão de TAN com uso de Emissões Otoacústicas por Estímulo Transiente (EOAT) e Potencial Evocado Auditivo de Tronco Encefálico Automático (PEATE-A). Este protocolo propiciou o estudo de cinco protocolos para análise de custo e efetividade. Protocolo 1: TANU com o uso de EOAT em duas etapas; Protocolo 2: TANU com uso de EOAT na primeira etapa, PEATE-A na segunda etapa, ainda antes da alta.; Protocolo 3: TANU - neonatos sem Indicador de Risco para Perda Auditiva foi utilizada a EOAT na primeira etapa e PEATE-A ainda antes da alta para os que falharam. Para os neonatos com indicadores de risco foi utilizado o PEATE-A em duas etapas; Protocolo 4: TAN Seletiva (TANS) - com o uso de EOAT e PEATE-A combinados em duas etapas; Protocolo 5: TANS - com o uso de PEATE-A em duas etapas. Todos os neonatos que falharam no retorno foram encaminhados para diagnóstico. A efetividade dos protocolos foi avaliada pelos indicadores de qualidade do Joint Committee on Infant Hearing (2007) e o custo foi estimado por meio da proposta do National Center of Hearing Assesment and Management (2003). Resultados: Os resultados foram apresentados em relação à porcentagem de neonatos triados, neonatos encaminhados para diagnóstico e respectivo custo por neonato triado. Foram encontrados os seguintes resultados: protocolo 1: 92% de neonatos triados, 2,1% de neonatos encaminhados para diagnóstico e custo de R$13,56; protocolo 2: 88% de neonatos triados, 0,5% de neonatos encaminhados para diagnóstico e custo de R$ 16; protocolo 3: 86% de neonatos triados, 0,6% de neonatos encaminhados para diagnóstico e custo de R$16,43; protocolo 4: 71% de neonatos triados, 7,3% de neonatos encaminhados para diagnóstico e custo de R$110; protocolo 5: 71% de neonatos triados, 2% de neonatos encaminhados para diagnóstico e custo de R$101. Conclusões: Concluiu-se que o melhor protocolo na relação custo x efetividade foi o Protocolo 3, com utilização de EOAT para neonatos sem indicadores de risco, PEATEA no caso de falha antes da alta hospitalar, e apenas o PEATE-A para crianças com indicadores de risco, na TANU
21
Einhäuser, Wolfgang, Sabine Thomassen, and Alexandra Bendixen. "Using binocular rivalry to tag foreground sounds: Towards an objective visual measure for auditory multistability." Universitätsbibliothek Chemnitz, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-229397.
Full textAbstract:
In binocular rivalry, paradigms have been proposed for unobtrusive moment-by-moment readout of observers' perceptual experience (“no-report paradigms”). Here, we take a first step to extend this concept to auditory multistability. Observers continuously reported which of two concurrent tone sequences they perceived in the foreground: high-pitch (1008 Hz) or low-pitch (400 Hz) tones. Interstimulus intervals were either fixed per sequence (Experiments 1 and 2) or random with tones alternating (Experiment 3). A horizontally drifting grating was presented to each eye; to induce binocular rivalry, gratings had distinct colors and motion directions. To associate each grating with one tone sequence, a pattern on the grating jumped vertically whenever the respective tone occurred. We found that the direction of the optokinetic nystagmus (OKN)—induced by the visually dominant grating—could be used to decode the tone (high/low) that was perceived in the foreground well above chance. This OKN-based readout improved after observers had gained experience with the auditory task (Experiments 1 and 2) and for simpler auditory tasks (Experiment 3). We found no evidence that the visual stimulus affected auditory multistability. Although decoding performance is still far from perfect, our paradigm may eventually provide a continuous estimate of the currently dominant percept in auditory multistability.
22
Sambo, Sanelisiwe Mondy. "Integration of tax and internal audit functions to improve tax risk management." Thesis, 2017. https://hdl.handle.net/10539/24387.
Full textAbstract:
A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce, 14 September 2017Risk management is an important part of business as some risks can threaten the continuity of the business. As part of risk management, organisations need to manage tax risks as tax errors have the potential to cause significant financial loss and also carry reputational and other business risks which can threaten the continuity of the business. When considering tax risks in general, it can be said that taxpayers have a risk that they are not paying the correct amount of tax. This could be could be the result of applying the law incorrectly or configuring the system incorrectly to determine the tax results of the business activities and operations. Tax professionals have the expertise to identify tax risks and recommend corrective measures from a tax technical / legal point of view, which can address both past and future risks. Internal auditors on the other hand, have the expertise to detect tax risks and recommend corrective measures from a procedure and systems point of view, which may often only address future risks. The aim of this research is to gain a better understanding of the concepts of tax risks, tax risk management, as well as the process of designing, implementing and testing internal controls to manage those risks. This will specifically include an analysis of the role of the tax function and internal audit function in effectively managing tax risks, particularly through integration. Key words: Tax, internal audit, tax risks, controls, internal controls, tax risk management
GR2018
23
Chang, Yung-Wei, and 張永維. "The Study on International Tax Avoidance and Auditing." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/36264258403861169531.
Full textAbstract:
碩士逢甲大學
經營管理碩士在職專班
92
ABSTRACT In recent years, Taiwanese corporation has been undergoing significant changes in internationalized and globalization. The amount of foreign direct investments by Taiwanese corporations has grown enormously. The stakeholder of the multinational enterprises and their CPAs tried very hard to maximize the global profit by minimize the tax burden. Tax avoidance will cause secret worry of finance, and lead to negative influence in principle of taxation in reality and fairness. In this environment of diversification, the problems the government may encounter are sophisticated. The international society pays much attention in the field of transfer pricing, anti-tax haven, anti-thin capitalization, and anti-treaty shopping, CFCs, etc. In developed countries, the tax administrations have already enacted new regulations to provide ways, means, scopes, for the cases of international taxation, most of them are following the provision of OECD guideline and the Internal Revenue Code of the United States. Meanwhile, concludes treaties with related countries to prevent the tax evaders from violation by exchange of tax information. This study is to investigate what may have been absent from the existing regulations of international tax avoidance in our country. The researches on international taxation issues have sprouted since the middle of 1980s. However, the regulations in our country are still inadequate, and need to adopt strategies to deal with the problems. The purposes of this paper are enhancing the Tax Authority of understanding the international tax strategy refer to multinational enterprises and proposing suggestions. I devote special attention to the role played by the CPAs and presented the real cases to examine whether the suggestions made in this study could be of any help. Keywords： Multinational Enterprise、Tax Evasion、Transfer Pricing、Anti-Tax Haven、Anti-Thin Capitalization、Anti-Treaty Shopping、CFCs
24
Ho, Ming-Nan, and 何敏男. "Research on Income Tax Auditing System of Taiwan." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/54659851288035899936.
Full text
25
Tsai, Ming-Ging, and 蔡孟靜. "Investigating the Auditing Efficiency of National Tax Revenues." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/38609890506176698241.
Full text
26
Lin, Yi-tsen, and 林怡岑. "The Tax Auditing in Value-Added Tax and Subsequent Tax Declaration: A Case of National Taxation Bureau." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/n9cuc6.
Full textAbstract:
碩士國立彰化師範大學
會計學系 企業高階管理(EMBA)
104
The objective of this study is to investigate the effect of the audit by National Taxation Bureau on VAT declaration. We select 245 cases of value-added tax (VAT) declarations during 2010 to 2012 from real cases processed by National Taxation Bureau of the Central Area, Ministry of Finance ROC and use the ordinary least squares (OLS) linear regression analysis to perform experimental analysis of the relevance among 11 factors (independent variables) and VAT rate (dependent variable). The empirical results reveal that neither tax penalties nor adjustments of sales by tax auditing have the significant effect on reduction of tax evasion for the following years. However, there is improvement in the rate of VAT declaration. There are significant effects on VAT arising from such factors as Certified Public Accountant (CPA) tax attestation, differences of net profit, differences of gross margin, differences of debt ratio, differences of inventory over sales, and differences of owners' current account over sales. The results help the tax authority to formulate sampling strategy.
27
Lo, Jung-Chen, and 羅榮鎮. "Research on Business Income Tax Auditing System of Taiwan." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/16204392184711110765.
Full textAbstract:
碩士中華工學院
工業工程與管理研究所
85
Research on Business Income Tax Auditing System of Taiwan Since the year of 1990, the tax authority of Republic of China uses the"dishonest reporting rate" of business income tax to select cases forexamination. However, the amount of business income tax revenue reducedseverely in the next year. It was recovered to that obtained in the year of1990 until 1993. The relation between the magnitude of dishonest reportingrate and the amount of supplementary business income tax is studied in thispaper. Our empirical study indicates that the correlation between the twofactors is not significant. This explains that the way of our tax authoritychoosing cases for examination is helpless in locating the business havinglarge amount of supplementary business income tax. To improve this drawback,we propose a method to select cases for examination. The method is to firstestimate the supplementary business income tax for each business. Using thetwo factors of gross profit rate and expense rate and the principle of thelarger the better in the field of experimenta l design, the resultingestimates are then rearranged in descending order. The sequence of theseordered estimates are proposed to be that of the business for examination. Ourempirical study indicates that there is a significant positive correlationbetween the sequence of these ordered estimates and the ranks of theircorresponding true supplementary business income tax revenue. This resultdemonstrates that the proposed method is helpful in simply locating thebusiness having large amount of suppleme ntary business income tax. Hence itis helpful in increasing business income tax revenue.
28
Yang, Shwu-Yun, and 楊淑雲. "An Analysis on Tax Auditing of Corporate Income Tax – a case study on Procomp Co." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/88639903221217387948.
Full textAbstract:
碩士中原大學
會計研究所
97
Profit-seeking Enterprises Income Tax is one of the main incomes for the government, especially those certified by accountants. Due to lack of number in auditors, it is impossible to check every tax return cases. Therefore an efficient and systematic random drawing mechanism for tax return review will put the auditing resource to its optimal uses. Auditing is a top priority in the country’s Tax Administration, and the key to the Tax Law enforcement. During the whole process of Revenue Service, picking the cases for audit review is the key. This is for us to accurately pick the fraudulent cases and have enough auditing skills to find out the fraud is important. We will use the known fraudulent example of Procomp to illustrate whether the current processes for picking cases and auditing review possess sufficient functions. Also we want to use Procomp case to discuss the impact of frauds on our tax income. We have summarized Procomp’s 1993 and 2004 profit-seeking enterprise income tax return reviews and its adjudication from court. Procomp, except in year 2000, had been picked for extensive auditing review during the time when Procomp is under suspicion of fraudulent. A second review for Procomp’s year 2000 audit showed that the first audit did not discover some of the defraud revenue. But this mistake is within reasonable range considering the cost of performing such revenue service. In short, the case picking process by the revenue service at that specific time can be seen as a functioned mechanism. Next we will review Procomp’s fraudulent content. Procomp’s financial reports showed unusual relationships between the individual categories and misrepresentations. According to Procomp’s tax auditing review, we determined that there are places where tax review process needs to be improved, which will also benefits accountants certifying cases in the future. 1. Increase the auditing weight on balance sheet 2. Simplify and clarify the review on tax reduction 3. Strengthen the usage and content of database 4. Increase professional suspicion and dynamic reconciliation 5. Draft auditing review handbook for highly complex transaction such as international, derivative financial products or paper company in foreign countries. Also, Procomp does not admit to the adjudication by the revenue service and a second review was held for their 2001 to 2004 cases, and they requested administrative aids on all cases. These cases are still pending right now and cause huge shortage in tax payment. But due to insufficient fund to make the payment, there is a really high chance that the tax payment will never be collected. However, due to lack of related law and policy, the revenue service has to follow the rules as when they review regular case. As a result, both the cost of conducting this review and the results from the review are still waiting to be evaluated. Keywords: ：Fraud, Fraudulent Statement, Cases selected for examination Profit-seeking Enterprises Income Tax
29
鄒克誠. "A Study of Tax Evasion on Corporation Income Tax-The case of General Auditing Regulation." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/16310906129249561641.
Full text
30
Chang, Yu-Shuang, and 張玉霜. "A study of Individual Income Tax Selection Auditing by Neural Network." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/2vx3fk.
Full text
31
CAI, ZHI-HONG, and 蔡志宏. "Optimal policy of income tax and auditing revenue maximization and truthful revelation." Thesis, 1991. http://ndltd.ncl.edu.tw/handle/85034571125247026283.
Full text
32
Chen, Ue thang, and 陳昱祥. "An Application of Decision Support Systems on the Value — Added - Tax Auditing." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/13887125910966736838.
Full textAbstract:
碩士國立中正大學
資訊管理學系
90
An Application of Decision Support Systems on the Value — Added - Tax Auditing Guide the professor：Hsin-Ginn Hwang Ph.D. Graduate student：Ue thing Chen Abstract Concerning taxation audit, it is a task with high difficulty to obtain the identification between the equity and performances in taxation. During the past two decades, domestic administrative organizations have continually noticed the importance of information technology to process taxation data. The taxation organizations have begun to promote automation of taxation work since 1970’s. The purpose of this paper is to apply DSS on the value - added - auditing. Procedure of this study is developing a research framework, building value-added DSS, and developing a training program for two hundreds people. Our empirical research adopts questionnaire survey focusing on auditors and those who are audited. Results of this study indicate that there are high identification for equity and performances by using value — added DSS. Therefore, we suggest that superior government organization can take this result into consideration when they plan tax auditing practices. Key-words： The Tax Auditing, Decision Support System, DSS
33
Liao, Pei-ling, and 廖佩玲. "The Appliance of Multiple Principal-Agent in Tax Auditing of Government Department." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/63020337648641824437.
Full textAbstract:
碩士朝陽科技大學
會計所
100
During recent years, the corporate fraud incidents seem to be endless and the management level would manipulate financial report for the sake of its own interest, entailing with plenty of enterprise frauds as well. This research intends to explore that the government institution acts in the role of external auditor that is free of charge and prevents the enterprises from disclosing false financial information to achieve tax evasion. In addition, whether government institution has the incentive to prod the government related personnel to proceed to their oversight over the enterprise so as to prevent enterprise from engaging to various tax evasions would also be explored. This research realizes the fact when the cost for fraud prevention is too high government has no incentive to exercise their oversight. Hence government would lower their fraud prevention costs by ridding off the information asymmetries which can be conducive to the prevention from enterprise tax evasion in addition to rendering the proprietor to disclosing truthful financial reports. This research acquires the following findings: 1. Different risk preferences for the principal would lead to different outcomes. 2. Strategies committed by the agent would determine the salary compensation for the agent. 3. When the cost of efforts from the agent equates to the level of efforts, then the agent would choose the minimum efforts available and the principal is not compelled to tax evasion and there is no need for the government to deter the tax evasion as well. 4. When the agent’s salary compensation is the average value of the level and the cost of efforts, then the agent would choose the high level of efforts and the principal would adopt the tax evasion approach so as to acquire high profitability; at the moment, the government should proceed to effective tax evasion supervision so as to prevent from any wrongdoings to achieve the tax equity.
34
Bahk, Jaewan. "Interdependent behaviors of taxpayers and tax officials models, and some evidences from Korea /." 1992. http://catalog.hathitrust.org/api/volumes/oclc/28166283.html.
Full text
35
Lin, Lin-Chuan, and 林麗娟. "The study on the improvement proposals for the withholding tax system of personal synthetic tax from the aspect of tax auditing and levying." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/01028765581174547442.
Full textAbstract:
碩士義守大學
管理科學研究所
87
The synthetic income tax of Taiwan takes the declaration system and accumulative tax rate as the basis. The way of tax payment and the auditing procedures are just the same as the advanced countries, such as the United States, the United Kingdom, Japan. These countries adopt withholding tax system, together with the procedure of tax payment based on declaration in order to achieve the aim of levy. Of course, since the tax is withdrawn and deducted from the income in advance and the deducted amount of tax is not completely equivalent to the amount of payable tax, at the end of a fiscal year there create such situations as insufficiency of tax payment or over-deduction of income. Therefore, tax declaration has to be followed by tax rebate or payment of overdue tax. According to the statistical data of the Ministry of Finance, there are millions of tax rebate cases every year, which are above 50% of the total number of tax declaration cases. In order to decrease the workload and labor of the Department of Tax Administration, in 1998 the Ministry of Finance started increasing the amount of initial withholding tax. Only those who are required to deduct tax of above NT$2,000 each time are allowed to use the withholding tax system. But can this policy get the expected effect? From the data of tax declaration for the fiscal year of 1998 as reported in March of this year (1999), it is shown that the problem has not been solved completely. Therefore, this study proposes three dimentions : (1) Increase the categories of income for separated levy, e.g. writer''s piecework payment, bonus for winner of competition or game, authority fund, commission, etc., all of which adopt a separate levy from the source of income. (2) Revise the calculation formula of withholding tax system and increase the calculation parameter of withholding tax from the non-income tax so as to compensate the shortcoming of the original calculation method. (3) By taking samples from the levy cases of the past fiscal years, calculate back to the original situation and find out the most suitable standard of initial deduction. Besides, fix different standards of initial deduction on different categories of income. In this way, at the end of a year the total amount of tax deduction accumulated each time will be closer to the calculated and declared amount of payable tax for the whole year. It reduces the amount of tax rebate and overdue tax after tax declaration, decreases the operation procedures of the Department of Tax Administration, and lessens the burden of the huge number of tax rebate cases and payment of overdue tax. This study suggests three important subjects for studying. The final purposes are to reduce the amount of tax rebate and payment of overdue tax, decrease the number of such cases, and simplify the declaration procedures of taxpayers, so as to simplify the auditing and levying procedures and save the operation cost. Finally, the study proposes that since the relevant suggestions of this study involve law or the relevant regulations, if they are adopted, there should be proposed to revise the income tax law, table of the standard of withholding tax rate, table of withholding tax from income, etc. Moreover, this study is limited by the accumulated data that are partially restricted to a certain districts. It is suggested that a nationwide sampling can be done to get a more accurate calculation parameter. It is hoped that the results of this study can be provided to the governmental department as a reference for improvement of tax auditing and levying.
36
LI, CHI-WEN, and 李季紋. "A Study of Individual Income Tax Selection Auditing by Application of Data Mining." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/55072858730224280982.
Full textAbstract:
碩士國立屏東大學
國際貿易學系碩士班
105
In Taiwan, income tax declared households has nearly 6 million households. Based on the savings of artificial and intends to develop a set of simplified check out an objective.To develop a set of more objective, systematic and can identify the new characteristics of the evasion of tax evasion tax model, according to this mode on yet check out of declared data do analysis and calculation fled evasion may chances or tendencies, that do preliminary of census work to Lee guided collection organ personnel check out most has may escape evasion case, avoid check out personnel waste unnecessary of time in not with check out value of case Shang, to suppressed wants to escape evasion who of fluke psychological , And to collection agencies sought to maintain tax fairness with the goal of perfecting the tax system. This study is to select 102 and 103 years of the Southern District IRS a branch of the comprehensive income tax information. The data mining technology is used to establish the model based on the data mining method of decision tree and neural networks. It aims to explore whether the data exploration technology has the classification ability for the tax evasion of the comprehensive tax and find out the possible characteristics of the tax evasion case and the classification The correct rate. In the two classification models established by this study, the correctness of type 1 neural networks model is 89.28%, which means that the model can effectively classify the original tax evasion sample into the case of checking the case. There are four variables, such as the amount of tax payable, the main source of income, the amount of tax return and the deduction of medical birth expenses, which will effectively help the inspectors to find out the cases in the classification matrix.
37
Huang, Ching-Hui, and 黃瀞慧. "The study on the Income Taxation system :Analysis from the aspect of tax auditing and levying." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/72721252049806469887.
Full textAbstract:
碩士國立中興大學
高階經理人碩士在職專班
102
The study on the Income Taxation system: analysis from the aspect of tax auditing and levying. According to law, citizens have the obligation to pay taxes. The basic tax principle is fair, reasonable and simple. it is also the main tax for the advanced countries over the world because of the wide-ranging and stable tax revenue. The tax system and tax policy are in a stable foundation and efficiency. Only the imposition of the income tax should be followed up the trend. We should examine our tax system and improve that make it is better to practice the fair tax, appropriate itemized deductions and sim- plify the inspection and application process. About the unit choice of the income tax, we have the considerations on the principle of fair tax, neutral marriage and progressive taxing. The income taxpayer cares about that tax is fair and reasonable and the ration-ality of the range of the tax-free is also an equity issue. The trend is to simplify inspec-tion and application process of the income tax. In this study, we discuss about the in-spection of the income tax in tax fair, inspection process, and application.
38
Chang, Liang-Shang, and 張良勝. "The Empirical Study on Auditing Quality and Performance of National Tax-The Application of TOPSIS Approach." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/48268831932849817516.
Full textAbstract:
碩士朝陽科技大學
財務金融系碩士班
90
Abstract The central government has established three National Tax Bureaus in Taiwan province since July 1,1992. Together with previous Bureaus of Taipei and Kuoshiung Executive cities, it amounts to five ones. They are responsible for national tax collection. Facing the massive environmental change, the administrative remedy of recheck, appeal and administrative lawsuit increasingly emphasizes the protection of taxpayers’ right. As a result, the auditing technique becomes more difficult and the auditing quality becomes more important. The research is aimed to set up a useful evaluation method to measure the auditing quality of National Tax Bureaus for the past seven years. In reference to the historical documents, it uses the case number of the recheck for administrative remedy and its rejection or withdrawal as evaluation items in the questionnaire. Then it calculates the weight of them one another. Further, it utilizes the TOPSIS among multiple principle evaluation methods to testify and analyze them. By the above procedures, it reveals the significant outcomes as follows. 1.According to the results of questionairs, the rejection from the recheck can most represent the auditing quality. It has the highest importance. The case of the recheck itself has the second importance. The withdrawal from the recheck is ranked at the least importance. 2.By utilizing the TOPSIS among multiple principle evaluation methods to set up an evaluation model of recheck documents, it can produce a structure of auditing quality and performance for each National Tax Bureaus. They can be objectively measured for their improvements. 3.The auditing quality and performance of five National tax Bureaus comes up and down greatly and tends to deterioates gradually. It reveals that the tax law is incomplete. The auditors are difficult to follow, incongruous between themselves and lack communication to form the same views. Moreover, the management level controls the auditing quality with rigor or not inconsistently, lacking consistent rule as the objects for the auditors to pursue. As a result, the tax payers can turn in forcible evidences afterwards. Besides, it reminds the National Tax Bureaus that their superior advantage gradually disappears. The research thereby provides the suggestions as follows. 1.Decentralized and humane management : The performance measure for auditors in National Tax Bureaus should avoid to use the number as the highest standard. Instead, more humane care can be adopted to establish the way of communication and decentralization. Also the conditions of collecting by rules or not can be used as evaluating standard. 2.Professional training strengthened to elimilate arbitrariness : The auditors should be trained perpetually with plan and by force to form the same thinking and consistent views. 3.Elevating stimulus of superior : The Bureaus should struggle for the auditors more benefits, better security system and better office environment. 4.Legalized negotiation system : Negotiation can reduce the workload, save manpower, accelerate the collecting cases and enhance the performance. It should be enforced and be anacted by law or rule for both the tax collector and payer to abide by.
39
Chen, Shu-Chen, and 陳淑貞. "An Empirical Study of the Factors that Affect the Case Selection and Auditing on Business Tax Refunds for NTA." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/14137166878532768027.
Full textAbstract:
碩士中原大學
企業管理研究所
97
Due to the huge number of illegal business tax refund cases has become a serious problem, the National Tax Administrations of all 5 regions in Taiwan make every effort to improve this condition. However, because all National Tax Administrations are short-staffed on tax auditing, they are forced to classify the business tax refund cases each month into several classes and only focus on the most abnormal cases. Whereas, to identify abnormal cases, reliable statistical indicators are needed. Therefore, this study consider the characteristic of abnormal business tax refund cases, and based on this observation we choose taxpayer files abnormal, Input tax falsely reported、zero-tax-rate sales amount falsely reported as major indicators of abnormal cases. We apply Fuzzy Analytic Hierarchy Process to evaluate the weight and priority of each indicator. Finally, we construct a business tax refund cases selection and auditing risk indicator system composed of 3 dimensions and 12 criteria and 35 indexes. We hope that the system could help National Tax Administrations improve the performance in the practice of business tax refund case auditing, and the goal of maintaining a fair tax is more achievable.
40
Tseng, Tai-Yen, and 曾臺衍. "How to Prepare the Audition for a Taiwan Professional Symphony Orchestra - from A Violinist's Perspective / Tai-Yen Tseng Violin Recital." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/952852.
Full textAbstract:
碩士東吳大學
音樂學系
102
Orchestral playing, like solo and chamber music playing, has its specific standing in performing artsfield. Although there are courses designed for orchestral playing from elementary to graduate school in Taiwan, the professional training resources are still very insufficient compared to those in Japan, Korea, and Western countries. For Taiwanese musicians who target professional orchestral playing as their lifetime career, it is hard to receive help from the preparing process by themselves due to the lack of systematic researches on both academic and practical levels. This dissertation will take three main professional orchestras in Taiwan: National Taiwan Symphony Orchestra, Taipei Symphony Orchestra, and National Symphony Orchestra as examples to discuss about the audition process and repertoire. It will also collect related articles and interview several experienced musicians on how to prepare/practice for orchestral audition. Hope to serve as a guideline andprovide general integration for those interested in professional orchestral playing.
41
Roque, Luís Diogo Gouveia. "Radiocirurgia versus radiocirurgia precedida por microcirurgia na abordagem ao schwannoma vestibular." Master's thesis, 2017. http://hdl.handle.net/10451/32275.
Full textAbstract:
Trabalho Final do Curso de Mestrado Integrado em Medicina, Faculdade de Medicina, Universidade de Lisboa, 2017Análise comparativa entre dois grupos de doentes com schwannomas vestibulares, um abordado unicamente por radiocirurgia estereotáxica (RCE) e outro por RCE precedida por microcirurgia. Objetivos: primários: comparação do controlo tumoral, preservação funcional e sintomas associados nos dois grupos. Secundários: estabelecer fatores prognósticos para controlo tumoral e preservação funcional. Materiais e métodos: no grupo da radiocirurgia (grupo A; N=25) a média de volumes tumorais foi 1,64 cm3, com 14 doentes com audição útil, 1 com neuropatia facial, 1 com hipostesia facial, 15 com desequilíbrio e 14 com acufenos. No grupo da radiocirurgia precedida por microcirurgia (grupo B; N=13) a média de volumes tumorais foi 3,75 cm3, com 1 doente com audição útil, 6 com neuropatia facial, 4 com hipostesia facial, 4 com desequilíbrio, 2 com acufenos e 1 com cefaleias. Resultados: a taxa de controlo tumoral foi 92% (A) e 69% (B). A idade, a dose terapêutica, o grau Koos e os fatores de risco vascular não foram significativos como fatores prognósticos para controlo tumoral. A preservação auditiva foi 50 (A) e 0% (B). A dose terapêutica e a idade revelaram valor prognóstico para preservação auditiva (valores-p = 0,018 e 0,037). O mesmo não se verificou para o volume inicial. A taxa de preservação facial foi 96 (A) e 100% (B). O tratamento não se associou a neuropatia facial, vestibular e trigeminal periférica. O volume inicial associou-se significativamente a neuropatia trigeminal periférica (valor-p = 0,034). Estabeleceuse uma relação significativa entre o tratamento e cefaleias em A (valor-p = 0,001). Discussão: o controlo tumoral e a preservação auditiva foram superiores em A. O tratamento associou-se significativamente a deterioração auditiva em A. A dose terapêutica e a idade demonstraram-se valor prognóstico para preservação auditiva; o volume inicial revelou-se como significativo para neuropatia trigeminal periférica. A radiocirurgia associou-se à indução de cefaleias em A.
Comparative analysis between two groups of patients with vestibular schwannomas, one approached by stereotactic radiosurgery alone and another by stereotactic radiosurgery preceded by microsurgery. Objectives: primary: compare differences regarding tumour control, functional preservation and associated symptoms. Secondary: test prognostic factors for tumour control and functional preservation. Materials and methods: in the group of patients submitted solely to radiosurgery (group A; N=25) the mean tumour volume was 1,64 cm3, and there were 14 patients with serviceable hearing, 1 with facial neuropathy, 1 with facial hypoesthesia, 15 with imbalance and 14 with tinnitus. In the group of patients approached by microsurgery followed by radiosurgery (group B; N=13) the mean tumour volume was 3,75 cm3, and there were 1 patient with serviceable hearing, 6 with facial neuropathy, 4 with facial hypoesthesia, 4 with imbalance and 1 with headaches. Results: we attained 92 (A) and 69% (B) tumour control rates. Age, therapeutic dose, Koos grade and vascular risk factors were not significant as prognostic factors for tumour control rate. We achieved a 50 (A) and 0% (B) hearing preservation rates. Therapeutic dose and age were shown to be relevant prognostic factors for hearing preservation (p-values = 0,018 and 0,037, respectively), in opposition to initial volume. Facial preservation rates were 96 (A) and 100% (B). Radiosurgery was not linked to facial, vestibular and peripheral trigeminal neuropathies. Initial volume was statistically linked to peripheral trigeminal deterioration (p-value = 0,034). Radiosurgery was associated with headaches - group A (p-value = 0,001). Discussion: group A had superior tumour control rate and hearing preservation. Radiosurgery was linked to deterioration of hearing function (group A). Therapeutic dose and age were significant as prognostic factors for hearing preservation. Initial volume showed a link as a prognostic factor to peripheral trigeminal deterioration. Treatment showed a link to headaches (group A). Keywords: vestibular schwannoma; stereotactic radiosurgery; microsurgery; tumour control rate; hearing preservation.