نتایج جستجو برای: etrs

تعداد نتایج: 65  

2000
Mark N. Harris Simon Feeny

This paper uses administrative data from the Australian Tax Office, to model the effective tax rates (ETRs) of large Australian corporates. The extent to which there is any habit persistence in ETRs is also examined. The results suggest that unobserved entity heterogeneity is important in explaining ETRs. In terms of observed heterogeneity, entity size, level of leverage, capital intensity, for...

2004
Yoshinori Shigeta Kiyoshi Akama Pongtawat Chippimolchai Takahiko Ishikawa

We have proposed a novel computation framework called Equivalent Transformation (ET). The ET framework is a rewriting system in which computation is executed by rewriting rules. Rewriting rules of the ET framework are called Equivalent Transformation Rules (ETRs). The theory of ET guarantees the correctness of the computation by ETRs. Multi-head ETRs which have multiple atoms in their head part...

Journal: :Math. Program. 2015
Samuel Burer Boshi Yang

This paper studies an extended trust region subproblem (eTRS) in which the trust region intersects the unit ball with m linear inequality constraints. When m = 0, m = 1, or m = 2 and the linear constraints are parallel, it is known that the eTRS optimal value equals the optimal value of a particular convex relaxation, which is solvable in polynomial time. However, it is also known that, when m ...

Journal: :Brazilian Journal of Development 2023

O Brasil a pesar de ter uma das maiores reservas dos Elementos Terras-Raras (ETRs) produz muito pouco deles. Um desafios para produzir os ETRs é dominar etapa separação e purificação A técnica extração por solventes o método mais amplamente utilizado na indústria separar purificar ETRs. objetivo deste estudo foi avaliar efeito que, sobre do Gd mistura ETRs, tem as variáveis: tipo extratante, co...

2015
M. Salahi

In this paper, we study the extended trust region subproblem (eTRS) in which the trust region intersects the unit ball with a single linear inequality constraint. By reformulating the Lagrangian dual of eTRS as a two-parameter linear eigenvalue problem, we state a necessary and sufficient condition for its strong duality in terms of an optimal solution of a linearly constrained bivariate concav...

Journal: :Comp. Opt. and Appl. 2017
Maziar Salahi Akram Taati Henry Wolkowicz

We study large scale extended trust region subproblems (eTRS) i.e., the minimization of a general quadratic function subject to a norm constraint, known as the trust region subproblem (TRS) but with an additional linear inequality constraint. It is well known that strong duality holds for the TRS and that there are efficient algorithms for solving large scale TRS problems. It is also known that...

Journal: :The Accounting Review 2023

ABSTRACT We investigate (1) how well a machine learning algorithm can predict one-year ahead effective tax rates (ETRs) and (2) which items in the financial statements notes are most useful for these predictions. compare our machine-generated ETR predictions with those from ETRs implied by analysts’ earnings forecasts find algorithm’s less biased, more precise, explain of variance future ETRs. ...

1999
Gary Wolff

Many politically active groups are looking to environmental tax reform (ETR)2 as they seek to solve environmental and social problems. The use of market mechanisms, rather than the more common “command and control” system of regulation (“thou shalt not . . .”), is becoming increasingly popular because it can be more efficient and offers greater flexibility. But since lower-income households spe...

2015
John Gallemore Eva Labro Ranjani Krishnan

We show that firms' ability to avoid taxes is affected by the quality of their internal information environment, with lower effective tax rates (ETRs) for firms that have high internal information quality. The effect of internal information quality on tax avoidance is stronger for firms in which information is likely to play a more important role. For example, firms with greater coordination ne...

We consider the extended trust region subproblem (eTRS) as the minimization of an indefinite quadratic function subject to the intersection of unit ball with a single linear inequality constraint. Using a variation of the S-Lemma, we derive the necessary and sufficient optimality conditions for eTRS. Then, an OCP/SDP formulation is introduced for the problem. Finally, several illustrative examp...

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