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1.
Govind S. Iyer Philip M.J. Reckers 《Advances in accounting, incorporating advances in international accounting》2010,26(2):236-245
The Washington Department of Revenue facilitated a field experiment to explore opportunities to increase Use Tax and Business and Occupation (B&O) Tax compliance by retail industry firms. The experiment tested two enforcement strategies (actually put in place by the State of Washington): communication of noncompliance penalties and announcement of an enhanced detection initiative. Of special interest was whether the compliance initiatives would differentially influence firms in divergent financial positions (increasing versus decreasing revenues). Findings were consistent with the gain/loss framing concept of prospect theory: the elevated enforcement initiatives increased both actual reported Washington State Use taxes and B&O Taxes more for firms with declining revenues (loss frame) than for firms with raising revenues (gain frame). Historically the Use Tax has had a low rate of compliance while the B&O Tax has had a high rate of compliance; thus we tested two very different taxes. The results of the experiment suggest that revenue agencies with limited resources may benefit from focusing greater compliance enhancement efforts on firms with declining revenues as more tax dollars will be generated from these taxpayers. For tax researchers, this experiment demonstrates that gain/loss tax framing can occur in nature by means other than withholding. 相似文献
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《International Journal of Forecasting》2020,36(3):800-813
We develop an iterative and efficient information-theoretic estimator for forecasting interval-valued data, and use our estimator to forecast the SP500 returns up to five days ahead using moving windows. Our forecasts are based on 13 years of data. We show that our estimator is superior to its competitors under all of the common criteria that are used to evaluate forecasts of interval data. Our approach differs from other methods that are used to forecast interval data in two major ways. First, rather than applying the more traditional methods that use only certain moments of the intervals in the estimation process, our estimator uses the complete sample information. Second, our method simultaneously selects the model (or models) and infers the model’s parameters. It is an iterative approach that imposes minimal structure and statistical assumptions. 相似文献
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Frances Homans 《Ecological Economics》2011,70(6):1129-1138
We model optimal detection of sub-populations of invasive species that establish ahead of an advancing front. For many invaders, eradication of the main population is an untenable goal, yet it may be possible to treat and eradicate emerging sub-populations once these sub-populations are detected. We embed a dynamically optimal post-detection management plan of sub-populations into a model of optimal detection effort determination and find that optimal detection effort depends, in part, on the distance from the main front: locations closer to the front with shorter management horizons enjoy lower reductions in overall cost from intervention. The uninfested landscape is divided into two zones, characterized by different dynamically optimal management plans: a suppression zone and an eradication zone. In the suppression zone, optimal detection effort increases with distance from the front. At the distance where the suppression zone yields to the eradication zone, optimal detection effort plateaus at its maximum level. 相似文献
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随着我国经济的不断发展,人们的生活水平不断提高,人们对食品安全的关注程度也越来越高。在本文当中,笔者结合自己的实际工作经验,阐述了当前阶段我国的现状,并以此为基础分析了当前阶段我国食品安全风险检测信息化所存在的问题,并总结了相关的解决策略。 相似文献
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本文通过调整迭代解码过程中系统位接收值的加权系数,提出了一种Turbo码加权迭代解码算法。该算法改变了迭代运算后Turbo码解码器输出软值中系统位接收值信息和它的外部估计信息的比重,使Turbo码无论在低信噪比或是在高信噪比时均具有优良的纠错性能。仿真结果显示,采用Turbo码加权迭代解码算法,不仅能提高Turbo码的收敛速度,而且能进一步降低Turbo码解码时的地板值,使Turbo码的比特误码率在高、低信噪比时都能够得到进一步改善。 相似文献
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蚕豆染色病毒检测技术标准化研究再报①邹雪容1胡伟贞2朱振东1霍纳新1(1中国农科院品种资源所1000812农业部植物检疫实验所)Developmentofstandardizationprocedureforbroadbeanstainvirusqu... 相似文献
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本文介绍了进步频率高距离分辨率信号,分析了运动速度对该高距离分辨率信号的影响,提出了基于多散射中心联合检测(M/N检测)的速度环路补偿方案。该方案使用多距离单元的联合检测完成高距离分辨率信号的最佳速率补偿,同时进一步降低目标的虚警概率,提高了目标的发现概率。 相似文献