This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between governance and aggressiveness. findings provide evidence of conflicts companies authorities. A mechanism can improve the quality financial reporting. result also illustrates how affects actions at various levels using regression quantile analysis. It is ...

the subject of womanhood is an attempt to explain why the woman is a symbol of self. i will start the paper with the story of “a’arabi and the caliph” from the view point of symbol and then i will continue with the definition of self, symbol, why the woman is a symbol of self as it is believed by mystics. the allegorical result based on najm razi’s theory shows the accompaniment of self with wi...

In this paper, we expand cultural Mindset Agency Theory. Recently, we have shown that the three bi-polar traits of a cultural agency personality (cognitive orientation; figurative orientation and operative orientation) result in eight extremal and contrasting mindset types. Through expansion of James Gross’s (1998) model of emotion regulation, and integrating this with Mindset Agency Theory, we...

New technologies, notably service oriented architectures and Web services, have enabled a third wave of business process management (BPM). Supporters have claimed that BPM is informed by complexity theory with the outcomes that business processes can evolve and adapt to changing business circumstances as well as coevolve with the IT infrastructure. As a consequence it has been suggested by BPM ...

This paper presents an argument against the widespread view that ‘hard choices’ are hard because of the incomparability of the alternatives. The argument has two parts. First, I argue that any plausible theory of practical reason must be ‘comparativist’ in form, that is, it must hold that a comparative relation between the alternatives with respect to what matters in the choice determines a jus...

data envelopment analysis (dea) is a technique used to compare efficiency in various sectors such as hospitals, chain stores, and dealerships. it represents a set of linear programming techniques and uses deter-ministic data (inputs and outputs), in stable conditions. the dea technique cannot be used when there is data with indeterministic nature, or when there is an environment with dynamic co...

The relationship of the animal with its environment has been of longstanding interest in 21 philosophy and science. Here I provide a brief introduction to concepts that place an emphasis on 22 mutualism as the basis of organism environment interaction, in contrast to the long standing view 23 that the environment exerts an instrumental role in shaping the organism. Two influential theories 24 h...

The relationship of agency is one of the oldest and commonest codified modes of social interaction. We will say that an agency relationship has arisen between two (or more) parties when one, designated as the agent, acts for, on behalf of, or as representative for the other, designated the principal, in a particular domain of decision problems. Examples of agency are universal. Essentially all ...