ABSTRACT This paper aimed to evaluate the moderation by variables related incentives for earnings management (indebtedness, profitability, and size) over effect of change in standards (accounting or tax) on book-tax differences (BTD). The end Transitional Tax Regime (RTT) enables us symmetry between divergence reconvergence accounting tax standards, helping identify moderating characteristics s...

While the topic of corporate tax avoidance has been experiencing ceaseless attention among researchers, its empirical aspect is still facing challenge constructing a single universally accepted measure such practice. Due to confidential nature returns, most studies have had rely on financial statements information developed proxy measures as effective rates (ETRs) and book-tax differences (BTDs...

Abstract This paper presents an improved algorithm, based on the D*-parameter, for dust detection over East Asian region using brightness temperature differences (BTDs) between infrared channels of Advanced Himawari Imager (AHI) onboard Himawari-8. The developed algorithm defines a index in form ratio BTDs: BTD 10.4 μm and 12.4 (BTD 10.4–12.4 ) to that 8.6 8.6–10.4 ). To identify with this inde...

The recent eruptions of the Icelandic Eyjafjallajokull and Grímsvötn volcanoes occurred in 2010 and 2011 respectively have been highlighted the necessity to increase the accuracy of the ash detection and retrieval. Follow the evolution of the ash plume is crucial for aviation security. Indeed from the accuracy of the algorithms applied to identify the ash presence may depend the safety of the p...

In recent years, the frequency of dust pollution events in the Southwest of Iran are increased which caused huge damage and imposed a negative impacts on air quality, airport traffic and people daily life in local areas. In this study, two methods based on the analysis of satellite visible and infrared measurements have developed to enhancement and monitoring of dust events from origin source t...

Flexible perovskite solar cells (f-PSCs) are light-weight, conformal and thus ideal for seamless integration of photovoltaics onto wearable portable electronics. Nevertheless, the spread f-PSCs is limited by both lower efficiency compared to rigid counterparts employment costly materials. Among them, hole-transporting materials (HTM) represent most expensive component also a weak spot long-term...