Search results for "avoidance"

showing 10 items of 297 documents

Should all the world be taxed?

1997

Governments are beginning to fear that the establishment of the “information society” will cause their revenue from taxation to shrink: economic activities in the virtual world of the Internet could escape the application of value added tax. Are these fears justified? Would a “bit tax” solve the problem?

Double taxationbusiness.industryEconomics Econometrics and Finance (miscellaneous)ComputingMilieux_LEGALASPECTSOFCOMPUTINGInternational tradeTax reformTax avoidanceInternational taxationComputingMilieux_GENERALTax revenueValue-added taxMarket economyAd valorem taxEconomicsBusiness Management and Accounting (miscellaneous)businessIndirect taxIntereconomics
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Tax Evasion and Tax Progressivity

2003

In a pure tax evasion framework in which the monetary penalty is a function of the evaded tax, more progressive income taxes will reduce tax evasion if income has to be declared. However, if tax payments have to be declared, higher tax progressivity will have no effects. Thus, the relationship between tax evasion and tax progressivity depends on whether income or taxes have to be divulged to tax authorities. If the fine is a function of undeclared income, higher tax progressivity will always raise evasion.

Economics and EconometricsDouble taxation050208 financePublic AdministrationPublic economicsDirect tax05 social sciencesTax reformTax avoidanceValue-added taxAd valorem tax0502 economics and businessState income taxEconomics050207 economicsFinanceIndirect taxPublic Finance Review
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Instructional support predicts children’s task avoidance in kindergarten

2011

Abstract This study examined the role of observed classroom quality in children's task-avoidant behavior and math skills in kindergarten. To investigate this, 1268 children were tested twice on their math skills during their kindergarten year. Kindergarten teachers ( N  = 137) filled in questionnaires measuring their professional experience and also rated the children on their task-avoidant versus task-focused behaviors. Trained observers used the CLASS instrument ( Pianta, La Paro, & Hamre, 2008 ) to observe 49 kindergarten teachers (out of 137) on their emotional support, classroom organization, and instructional support. The results of multilevel modeling showed that kindergarten classro…

Emotional supportSociology and Political ScienceEducational qualitymedia_common.quotation_subjectMultilevel modelPredictor variablesSelf-controlEducationDevelopmental psychologyMath skillsComputingMilieux_COMPUTERSANDEDUCATIONDevelopmental and Educational PsychologyParoPsychologyTask avoidanceta515media_commonEarly Childhood Research Quarterly
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The cross-lagged associations between classroom interactions and children’s achievement behaviors

2014

This study examined the cross-lagged associations between the quality of classroom interactions and children’s behaviors in achievement situations. The achievement behaviors in challenging test situations of 166 Finnish children from 70 classrooms were rated by trained testers in grades 1 and 2. The quality of classroom interactions in terms of emotional support, classroom organization, and instructional support were observed in 25 classrooms (out of 70) in grades 1 and 2. The results of multilevel modeling showed that classroom teachers’ low emotional support predicted children’s subsequent high passive avoidance, whereas high classroom organization and instructional support predicted chil…

Emotional supporteducationMultilevel modelAcademic achievementbehavioral disciplines and activitiesSocial relationEducationTest (assessment)Developmental psychologyCross laggedComputingMilieux_COMPUTERSANDEDUCATIONDevelopmental and Educational Psychologyta516Passive avoidancePsychologyTask avoidanceSocial psychologyta515Contemporary Educational Psychology
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Attentional biases towards emotional scenes in autism spectrum condition: An eye-tracking study.

2021

Abstract Background Different attentional processing of emotional information may underlie social impairments in Autism Spectrum Condition (ASC). It has been hypothesized that individuals with ASC show hypersensitivity to threat, which may be related to an avoidance behaviour. However, research on the attentional processing of emotional information in autism is inconclusive. Aim To examine the attentional processing biases of 27 children with ASC and 25 typically developed (TD) participants. Methods and procedures The initial orienting of attention, the attentional engagement, and the attentional maintenance to complex emotional scenes in competition (happy, neutral, threatening, sad) were …

EmotionsEye movementmedicine.diseaseTask (project management)Attentional BiasFacial ExpressionClinical PsychologyInformation processing theoryAvoidance behaviourDevelopmental and Educational PsychologymedicineEye trackingAutismHumansAutistic DisorderPsychologyChildEye-Tracking TechnologyCognitive psychologyResearch in developmental disabilities
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User Activity Recognition for Energy Saving in Smart Homes

2015

Abstract Energy demand in typical home environments accounts for a significant fraction of the overall consumption in industrialized countries. In such context, the heterogeneity of the involved devices, and the non negligible influence of the human factor make the optimization of energy use a challenging task; effective automated approaches must take into account basic information about users, such as the prediction of their course of actions. Our proposal consists in learning customized structural models for common user activities for predicting the trend of energy consumption; the approach aims to lower energy demand in the proximity of predicted peak loads so as to keep the overall cons…

EngineeringComputer Networks and CommunicationsComputer scienceEnergy managementContext (language use)Information theoryComputer securitycomputer.software_genreTask (project management)Activity recognitionUser Profiling Energy saving Pattern RecognitionHome automationActivity discoveryStructural modelingBuilding management systemConsumption (economics)Settore ING-INF/05 - Sistemi Di Elaborazione Delle InformazioniEnd userbusiness.industryPeak load avoidanceEnergy consumptionIndustrial engineeringComputer Science ApplicationsEnergy conservationRisk analysis (engineering)Hardware and ArchitectureData miningbusinessRaw datacomputerSoftwareEnergy (signal processing)Information Systems
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Local path planning in a complex environment for self-driving car

2014

This paper introduces an local path planning algorithm for the self-driving car in a complex environment. The proposed algorithm is composed of three parts: the novel path representation, the collision detection and the path modification using a voronoi cell. The novel path representation provides convenience for checking the collision and modifying the path and continuous control input for steering wheel rather than way point navigation. The proposed algorithm were applied to the self-driving car, EureCar(KAIST) and its applicability and feasibility of real time use were validated.

Engineeringbusiness.industryPath (graph theory)Obstacle avoidanceCollision detectionControl engineeringSteering wheelMotion planningCollisionVoronoi diagrambusinessAny-angle path planningThe 4th Annual IEEE International Conference on Cyber Technology in Automation, Control and Intelligent
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Binge-Watching as Case of Escapist Entertainment Use

2021

Although the concept of escapism is widely used in entertainment research, it lacks theoretical and empirical differentiation. Based on the transactional model of stress and coping, we extend previous attempts to conceptualize escapism as a form of emotion-focused avoidance coping. In contrast to the primarily negative connotation of escapism found in prior research, we propose that escapist entertainment use may be a functional coping strategy in some situations and may thus have beneficial effects on the well-being of media users. To develop and illustrate our perspective, we turn to binge-watching as a prominent example of escapist entertainment use. We show exemplarily how escapist bing…

EntertainmentBinge-watchingCoping (psychology)Escapismmedia_common.quotation_subjectPerspective (graphical)Well-beingAvoidance copingPsychologySocial psychologyConnotationmedia_common
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Properties of a Class of Toeplitz Words

2021

We study the properties of the uncountable set of Stewart words. These are Toeplitz words specified by infinite sequences of Toeplitz patterns of the form $\alpha\beta\gamma$, where $\alpha,\beta,\gamma$ is any permutation of the symbols 0,1,?. We determine the critical exponent of the Stewart words, prove that they avoid the pattern $xxyyxx$, find all factors that are palindromes, and determine their subword complexity. An interesting aspect of our work is that we use automata-theoretic methods and a decision procedure for automata to carry out the proofs.

FOS: Computer and information sciencesDecision procedureSubword complexityDiscrete Mathematics (cs.DM)Combinatorics on wordsSettore INF/01 - InformaticaGeneral Computer ScienceFormal Languages and Automata Theory (cs.FL)Computer Science - Formal Languages and Automata TheoryToeplitz wordTheoretical Computer ScienceComputer Science::Discrete MathematicsPattern avoidanceFOS: MathematicsAutomatic sequenceMathematics - CombinatoricsCombinatorics (math.CO)Computer Science::Formal Languages and Automata TheoryComputer Science - Discrete Mathematics
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Descent distribution on Catalan words avoiding a pattern of length at most three

2018

Catalan words are particular growth-restricted words over the set of non-negative integers, and they represent still another combinatorial class counted by the Catalan numbers. We study the distribution of descents on the sets of Catalan words avoiding a pattern of length at most three: for each such a pattern $p$ we provide a bivariate generating function where the coefficient of $x^ny^k$ in its series expansion is the number of length $n$ Catalan words with $k$ descents and avoiding $p$. As a byproduct, we enumerate the set of Catalan words avoiding $p$, and we provide the popularity of descents on this set. Some of the obtained enumerating sequences are not yet recorded in the On-line En…

FOS: Computer and information sciencesDistribution (number theory)Discrete Mathematics (cs.DM)0102 computer and information sciences02 engineering and technologyBivariate analysis01 natural sciencesTheoretical Computer ScienceCatalan numberSet (abstract data type)Combinatorics0202 electrical engineering electronic engineering information engineeringFOS: MathematicsDiscrete Mathematics and CombinatoricsMathematics - Combinatorics[MATH]Mathematics [math]MathematicsDescent (mathematics)Discrete mathematicsGenerating functionDescent020206 networking & telecommunicationslanguage.human_languagePopularity010201 computation theory & mathematicsPattern avoidancelanguageCatalanCombinatorial classCombinatorics (math.CO)Catalan wordComputer Science - Discrete Mathematics
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