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Tax enforcement activities:Evidence on the impact of a threat-of-audit letter

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Economic and Political Studies 2024年第2期12卷 188-206页

作者： Carlo V.Fiorio Alessandro Santoro Department of Economics Management and Quantitative Methods(DEMM)University of MilanMilanItaly The Research Institute for the Evaluation of Public Policies Bruno Kessler Foundation(FBK-IRVAPP)TrentoItaly Dondena Centre MilanItaly Department of Economics Management and Statistics(DEMS)University of Milan-BicoccaMilanItaly Centre for European Studies(CefES) University of Milan-BicoccaMilanItaly

As part of their ordinary enforcement activities,tax authorities around the world use letters and other forms of personalised communications to elicit tax compliance at a low *** literature shows that the impact of a threat-of-audit letter(TAL)depends critically on the credibility of the letter which,in turn,depends on the information disclosed to the *** study a TAL that is credible because it also uses third-party information to target a form of cost manipulation but,at the same time,incentivises alternative forms of cost manipulation by not targeting *** find that the direct impact on the targeted cost manipulation is stronger than the strategic increase in other costs,and therefore the overall effect of the TAL on taxable income is *** approach can be applied to any letter or enforcement action that reveals information to taxpayers and thus prompts their strategic *** observing the taxpayers’responses along all relevant dimensions,the tax authority can evaluate the impact of the strategy and also obtain valuable information to target future enforcement activities.

关键词： Tax compliance by businesses threat-of-audit letter difference-indifferences small business taxation

Role of circular economy,energy transition,environmental policy stringency,and supply chain pressure on CO_(2)emissions in emerging economies

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Geoscience Frontiers 2024年第3期15卷 209-220页

作者： Sunil Tiwari Kamel Si Mohammed Grzegorz Mentel Sebastian Majewski Irum Shahzadi Department of Tourism Studies School of Business StudiesCentral University of KeralaIndia Faculty of Economics and management Department of EconomicsUniversity of Ain TemouchentAlgeria Department of quantitative methods Faculty of ManagementRzeszow University of Technology35-959 RzeszowPoland Institute of Economics and Finance University of Szczecinul.A.Mickiewicza 6471-101 SzczecinPoland Department of Business Administration IQRA University Karachi-75300Pakistan Department of Production EngineeringSão Paulo State University(UNESP)BauruBrazil

This paper investigates the effect of the circular economy on CO_(2)emissions growth by considering the role of energy transition,climate policy stringency,industrialization,and supply chain pressure from 1997 to 2020 using panel quantile Autoregressive Distributed Lags(QARDL)and the panel *** employ cointegration association in the long run among the variables,and the results of the two models confirm *** reveal that circular economy and climate policy stringency significantly negatively impact carbon *** the other hand,the energy transition,industrialization,and supply chain pressures are crucial to determining CO_(2)emissions in the short and long *** finding further explores that municipal waste generation recycling is considerable at the mean and upper 90th quantiles than the lower ***,the empirical results of the current study provide acumens for policymakers of advanced economies and emerging markets to maintain the balance among circular economy,energy transition,environmental policy stringency,and supply chain pressure for reducing CO_(2)emissions without halting economic growth and sustainable ***,practical implications are reported through the lens of carbon neutrality and structural changes.

关键词： Circular economy Energy transition Supply chain Carbon emissions Panel QARDL

Sustainable food waste management using modified fuzzy improved analytic hierarchy process:a study of Malaysia

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Waste Disposal and Sustainable Energy 2024年第1期6卷 63-84页

作者： Chun Yuan Choo Syariza Abdul-Rahman Abdul Malek Yaakob Emy E.A-Jalil Department of Decision Science School of Quantitative SciencesUniversiti Utara Malaysia06010SintokKedahMalaysia Institute of Strategic Industrial Decision Modeling School of Quantitative SciencesCollege of Arts and SciencesUniversiti Utara Malaysia06010SintokKedahMalaysia Technology and Supply Chain Excellence Institute School of Technology Management and LogisticsUniversiti Utara Malaysia06010SintokKedahMalaysia

Food waste generation is a pressing issue that requires urgent attention and concerted efforts *** staggering amount of food wasted each year not only wastes valuable resources but also exacerbates environmental,economic,and social *** Waste management(FWM)consists of a complex array of criteria and sub-criteria,and treatments which seems *** is a need to evaluate the FWM with the help of important criteria and sub-criteria and treatments to address this *** this study,we identified four important criteria,21 sub-criteria,and four alternatives of FWM for the case of Malaysia using the integrated approach of literature review and expert ***,we employed the approach of Modified Fuzzy Improved Analytical Hierarchy Process(IAHP)to corroborate the interrelationships among the identified criteria and sub-criteria,and their associated *** study undertakes linear normalization methods to transform data into comparable numerical values and the Geometric Mean method to handle uncertainty in human ***,the Centroid method is employed to convert fuzzy weights into crisp sets for ease of *** results indicate that environmental is the most essential criterion,followed by social,economic,and *** addition,air and water pollution is identified as the most critical *** Soldier Fly is discovered as the most sustainable FWM treatment,since it performs the best while meeting all the criteria and sub-criteria *** analysis demonstrates that the outputs from the proposed method are robust and *** finding suggests a proper and robust approach to help decision-makers select suitable FWM treatments to tackle various criteria and alternatives especially when handling inconsistent and uncertain judgments during evaluation.

关键词： Multi-criteria decision-making Sustainable food waste management Improved Analytical Hierarchy Process Fuzzy method Sensitivity analysis

Comparison of Ontario’s roundwood and recycled fibre pulp and paper mills’performance using data Envelopment analysis

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Journal of management Analytics 2021年第2期8卷 222-251页

作者： Shashi K.Shahi Mohamed Dia Supply Chain and operations management Research Group in operations Analytics and Decision SciencesDepartment of Finance and OperationsFaculty of ManagementLaurentian UniversitySudburyONP3E 2C6Canada quantitative methods and operations management Research Group in OperationsAnalytics and Decision SciencesDepartment of Finance and OperationsFaculty of ManagementLaurentian UniversitySudburyONCanada

The pulp and paper industry converts roundwood and recycled fibre,collected from wastepaper into printing and writing papers,and other specialty grades of *** pulp and paper mills in Ontario have been facing extreme competitive pressures,which have affected their performance leading to several mill *** purpose of this study is to evaluate and compare the relative performance of three types of Ontario’s pulp and paper mills(using all fibre,only roundwood fibre,and only recycled fibre).This study uses bootstrap data envelopment analysis in analyzing and comparing the operational efficiency of the Ontario’s pulp and paper mills,with 224 sample data observations over a period of 17 *** results indicate low levels of overall technical and managerial efficiencies in the pulp and paper mills using recycled *** results of the study highlight that the pulp and paper industry needs to divert their attention to streamlining the manufacturing processes,reducing costs,improving raw material usage,and making capital investments in the new and improved technology,in order to improve the operational efficiency and competitiveness of the Ontario’s pulp and paper *** pulp and paper mills using recycled fibre require huge capital investments,especially for installing the latest de-inking *** results of this study provide policy makers with detailed performance analysis so that future input resources can be reallocated to improve the performance of the pulp and paper mills in Ontario.

关键词： bootstrapping data envelopment analysis forest industry recycled fibre roundwood fibre technical efficiency Ontario Canada

Adaptive battery thermal management systems in unsteady thermal application contexts

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Journal of Energy Chemistry 2024年第10期97卷 650-668,I0014页

作者： Kailong Liu Qiao Peng Zhuoran Liu Wei Li Naxin Cui Chenghui Zhang School of Control Science and Engineering Shandong UniversityJjinan 250100ShandongChina Information Technology Analytics&Operations GroupQueen's University BelfastBelfast BT95EEUK College of Design and Engineering National University of SingaporeSingapore 117575Singapore

With the increasing attention paid to battery technology,the microscopic reaction mechanism and macroscopic heat transfer process of lithium-ion batteries have been further studied and understood from both academic and industrial ***,as one of the key parameters in the physical fra mework of batteries,affects the performa nce of the multi-physical fields within the battery,a nd its effective control is *** the heat generation in the battery is determined by the real-time operating conditions,the battery temperature is essentially controlled by the real-time heat dissipation conditions provided by the battery thermal management *** battery thermal management systems have basic temperature control capabilities for most conventional application ***,with the current development of la rge-scale,integrated,and intelligent battery technology,the adva ncement of battery thermal management technology will pay more attention to the effective control of battery temperature under sophisticated situations,such as high power and widely varied operating *** this context,this paper presents the latest advances and representative research related to battery thermal management ***,starting from battery thermal profile,the mechanism of battery heat generation is discussed in ***,the static characteristics of the traditional battery thermal management system are ***,considering the dynamic requirements of battery heat dissipation under complex operating conditions,the concept of adaptive battery thermal management system is proposed based on specific research ***,the main challenges for battery thermal management system in practice are identified,and potential future developments to overcome these challenges are presented and discussed.

关键词： Lithium-ion batteries Heat generation mechanism Battery thermal management system Cooling methods Battery safety

COURSE TIMETABLING AT A TUNISIAN UNIVERSITY:A CASE STUDY

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Journal of Systems Science and Systems Engineering 2008年第3期17卷 334-352页

作者： Abdelaziz DAMMAK Abdelkarim ELLOUMI Hichem KAMOUN Jacques A.FERLAND Department of Applied quantitative methods GIAD Laboratory University of SfaxFSEGTunisia Department of Applied quantitative methods GlAD Laboratory University of SfaxFSEGTunisia Département d'Informatique et de Recherche Opérationnelle Universitéde Montréal QuébecCanada

This paper deals with the Course Timetabling Problem at an institution in a Tunisian University. We introduce a heuristic procedure to construct a feasible timetable for all lectures and tutorials taken by different groups of each sub-section of any section. We describe the timetabling problem using a list of all specific hard and soft constraints. We formulate the problem as a set of linear constraints using two sets of binary variables corresponding to lectures and tutorials, respectively. This heuristic is illustrated with real data for a sub-section of the Faculty of Economics and management Sciences of Sfax in Tunisia, and the resulting timetables are compared with those generated manually. The results of another full section have confirmed the good quality of the proposed heuristic when compared with the hand made solution.

关键词： Educational timetabling integer programming implementations heuristic search

Fuzzy Multi-Criteria Decision Support System for the Best Anti-Aging Treatment Selection Process through Normal Wiggly Hesitant Fuzzy Sets

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Computers, Materials & Continua 2024年第9期80卷 4947-4972页

作者： Daekook Kang Ramya Lakshmanaraj Samayan Narayanamoorthy Navaneethakrishnan Suganthi Keerthana Devi Samayan Kalaiselvan Ranganathan Saraswathy Dragan Pamucar Vladimir Simic Department of Industrial and management Engineering Institute of Digital Anti-Aging Health CareInje UniversityGimhae-si50834Republic of Korea Department of Mathematics Bharathiar UniversityCoimbatore641046India Department of SocialWork SRMV Collge of Arts and ScienceCoimbatore641020India Department of Radiology Karpagam Medical College and HospitalCoimbatore641032India Department of operations Research and Statistics Faculty of Organizational SciencesUniversity of BelgradeBelgrade11000Serbia College of Engineering Department of Industrial Engineering and ManagementYuan Ze UniversityTaoyuan City320315Taiwan Department of Mechanics and Mathematics Western Caspian UniversityBakuAZ1001Azerbaijan Faculty of Transport and Traffic Engineering University of BelgradeBelgrade11000Serbia Department of Computer Science and Engineering College of InformaticsKorea UniversitySeoul02841Republic of Korea

This socialized environment among educated and developed people causes themto focusmore on their appearance and health,which turns them towards medical-related treatments,leading us to discuss anti-aging treatment methods for each age group,particularly for urban people who are interested in *** anti-aging therapies are used to address the alterations brought on by aging in human life without the need for surgery or negative *** anti-aging therapies such as microdermabrasion or dermabrasion,laser resurfacing anti-aging skin treatments,chemical peels,dermal fillers for aged skin,and botox injections are considered in this *** on the criteria of safety risk,investment cost,customer happiness,and side effects,the optimal alternative is *** a result,a NormalWiggly Hesitant Pythagorean Fuzzy Set(NWHPFS)is constructed and used in Multi-Criteria Decision-Making(MCDM)using traditional wavy mathematical *** entropy approach is utilized to determine weight values,and the Normal Wiggly Hesitant Pythagorean-VlseKriterijumska Optimizacija I Kompromisno Resenje(NWHPF-VIKOR)method is utilized to rank alternatives using MCDM *** analysis and comparative analysis were performed to ensure the robustness and reliability of the proposed *** smart final choice will undoubtedly assist Decision Makers(DM)in making the right judgments,and the MCDM approach will undoubtedly assist individuals in understanding the medicine.

关键词： Normal wiggly hesitant pythagorean fuzzy set hesitant pythagorean fuzzy set anti-aging treatment entropy VIse Kriterijumska Optimizacija I Kompromisno Resenje

Exploring deep learning for landslide mapping:A comprehensive review

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China Geology 2024年第2期7卷 330-350页

作者： Zhi-qiang Yang Wen-wen Qi Chong Xu Xiao-yi Shao College of Surveying and Geo-Informatics Tongji UniversityShanghai 200092China National Institute of Natural Hazards Ministry of Emergency ManagementBeijing 100085China Key Laboratory of Compound and Chained Natural Hazards Dynamics Ministry of Emergency Management of ChinaBeijing 100085China

A detailed and accurate inventory map of landslides is crucial for quantitative hazard assessment and land *** methods relying on change detection and object-oriented approaches have been criticized for their dependence on expert knowledge and subjective *** advancements in highresolution satellite imagery,coupled with the rapid development of artificial intelligence,particularly datadriven deep learning algorithms(DL)such as convolutional neural networks(CNN),have provided rich feature indicators for landslide mapping,overcoming previous *** this review paper,77representative DL-based landslide detection methods applied in various environments over the past seven years were *** study analyzed the structures of different DL networks,discussed five main application scenarios,and assessed both the advancements and limitations of DL in geological hazard *** results indicated that the increasing number of articles per year reflects growing interest in landslide mapping by artificial intelligence,with U-Net-based structures gaining prominence due to their flexibility in feature extraction and ***,we explored the hindrances of DL in landslide hazard research based on the above research *** such as black-box operations and sample dependence persist,warranting further theoretical research and future application of DL in landslide detection.

关键词： Landslide Mapping quantitative hazard assessment Deep learning Artificial intelligence Neural network Big data Geological hazard survery engineering

Characterization and identification towards dynamic-based electrical modeling of lithium-ion batteries

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Journal of Energy Chemistry 2024年第5期92卷 738-758页

作者： Chuanxin Fan Kailong Liu Yaxing Ren Qiao Peng School of Automation Nanjing Institute of TechnologyNanjing 211167JiangsuChina School of Control Science and Engineering Shandong UniversityJinan 250100ShandongChina School of Engineering University of LincolnLincoln LN67TSUK Information Technology Analytics&Operations GroupQueen’s University BelfastBelfast BT95EEUK

Lithium-ion batteries are widely recognized as a crucial enabling technology for the advancement of electric vehicles and energy storage systems in the *** design of battery state estimation and control algorithms in battery management systems is usually based on battery models,which interpret crucial battery dynamics through the utilization of mathematical ***,the investigation of battery dynamics with the purpose of battery system identification has garnered considerable attention in the realm of battery *** methods in terms of linear and nonlinear response of lithium-ion batteries have emerged as a prominent area of study in this *** review has undertaken an analysis and discussion of characterization methods,with a particular focus on the motivation of battery system ***,this work encompasses the incorporation of frequency domain nonlinear characterization methods and dynamics-based battery electrical *** aim of this study is to establish a connection between the characterization and identification of battery systems for researchers and engineers specialized in the field of batteries,with the intention of promoting the advancement of efficient battery technology for real-world applications.

关键词： Lithium-ion battery Battery dynamics Nonlinear characterization Nonlinear battery model