When …rms access unbounded liability exposures and are granted limited liability, then an all equity …rm holds a call option, whereby it receives a free option to put losses back to the taxpayers. We call this option the taxpayer put, where the strike is the negative of the level of reserve capital at stake in the …rm. We contribute by (i) valuing this taxpayer put, and (ii) determining the lev...

In this era, technological developments have a significant influence in business. However, many taxpayers abuse the use of technology to commit fraud. Therefore, there needs be system that can filter and detect data who This research is conducted analyze digital forensics' role dealing with fraud determine critical success factors support forensics detecting study uses qualitative reasearch whe...

Due to the superiority of functional requirements of equipment and systems over human requirements in the field of architectural and environmental design of industrial buildings, users have to adapt themselves to the conditions which might be followed by imposed biological and psychological pressures. The present study examines the components and environmental parameters influenced by building ...

Research on taxpayer compliance behavior is more focused individual external value factors. Another factor that deserves attention related to the individual's internal value. One of values can be a determining for tax religiosity. Religiosity in form religious teachings teaches things are useful maintaining honesty, this case taxpayer. Previous research indicated religiosity one factors influen...

decisions relating to most irrigation-planning problems need to be made in the face of hydrologic uncertainties, which make the irrigation-planning problem more complex. the uncertainties can be tackled by formulating the problem as fuzzy linear programming (flp). in the present study, single objective fuzzy linear programming (soflp) irrigation planning model was formulated for deriving the op...

evaluation and improvement of drug management process is essential for patient safety. the present study was performed whit the aim of assessing risk of drug management process in women surgery department of qeh using hfmea method in 2013. a mixed method was used to analys failure modes and their effects with hfmea. to classify failure modes; nursing errors in clinical management model, for cla...