Avoidance Strategies Research Articles

Are Taiwanese descendant family firms more aggressive in tax avoidance?

ABSTRACT We investigate the relationship between internal succession and tax aggressiveness in Taiwanese family firms chaired by descendants. Our findings indicate that descendant family firms are more likely to engage in tax avoidance than non-descendant firms, all else being equal. Furthermore, Taiwanese descendant family firms with successors who have international educational backgrounds are likely to pursue more aggressive corporate tax avoidance strategies. This study reveals that descendant board chairs prioritize tax costs, suggesting that the benefits of tax avoidance outweigh the associated non-tax costs.

Integration of AI lesion classification, age, and BI-RADS assessment to reduce benign biopsies on breast ultrasound.

To develop and test AI-integrated biopsy avoidance strategies to improve the specificity of screening breast ultrasound (US). This retrospective study included consecutive asymptomatic women with BI-RADS 3, 4a, 4b, 4c, or 5 masses on screening breast US exams acquired from two hospitals between December 2019 and December 2020 (development cohort) and June 2020 and December 2020 (external validation cohort). If more than one lesion was present, the most suspicious lesion was analyzed. Logistic regression was used to develop the AI-integrated biopsy avoidance strategies in which BI-RADS 4a masses were downgraded to BI-RADS 3 if the AI classifications were "both planes benign" in all women or "benign and malignant" in the women ≤ 45 years of age. Diagnostic performance metrics were calculated for both cohorts and compared to initial assessments by radiologists using the Wilcoxon rank-sum test for noninferiority of sensitivity (relative noninferiority margin, 5%) and the McNemar test for specificity. The development and external validation cohorts consisted of 393 women (median age, 45 years [IQR, 40-50 years]) with 101 malignancies and 166 women (median age, 47 years [IQR, 42-51 years]) with 31 malignancies, respectively. The developed strategy improved specificity from 53.3% (72/135; 95% CI: 45.0, 62.1) to 80.7% (109/135; [95% CI: 74.2, 87.5]; p < 0.001) while maintaining sensitivity (both 100% [31/31; 95% CI: 98.9, 100]), and would have avoided 61.7% (37/60 [95% CI: 48.2, 73.7]) of benign biopsies of BI-RADS 4a masses in the external validation cohort. A strategy integrating AI classification in two orthogonal planes, age, and BI-RADS classification improved the specificity of screening breast US while maintaining non-inferior sensitivity. Question How can integrating AI lesion classification, age, and BI-RADS assessment effectively reduce benign biopsies in screening breast ultrasound? Findings A strategy integrating AI classifications, age, and BI-RADS using multivariable logistic regression improved specificity while maintaining non-inferior sensitivity in breast ultrasound screening. Clinical relevance The integration of AI classification in two orthogonal planes, along with patient age and BI-RADS classification, shows potential for reducing benign breast biopsies without compromising sensitivity, leading to more efficient clinical decision-making, reduced patient anxiety, and decreased healthcare resource utilization.

Divergence and avoidance in the production of DOM in Romanian and Spanish among Romanian-speaking L2 speakers of Spanish

This study investigates bidirectional crosslinguistic influence (BCLI) among L1 Romanian L2 Spanish speakers, focusing on differential object marking (DOM) in both languages. While Romanian and Spanish exhibit similar DOM systems, they vary in the factors influencing object marking. The research involved highly proficient Romanian-Spanish bilinguals, Spanish native speakers, and Romanian monolinguals, analyzing transitive structures in narratives. Results from a narrative task in both Spanish and Romanian suggest that Romanian-Spanish bilinguals employ different strategies than Romanian monolinguals in Romanian. Nevertheless, this group of bilinguals presents transitive strategies similar to those displayed by Spanish monolinguals in their Spanish narratives. In other words, bilinguals show reduced use of DOM in Romanian compared to their monolingual counterparts, but no differences compared to Spanish monolinguals, potentially indicating L1 attrition rather than BCLI. Additionally, the comparison between the findings presented in this study, gathered via narrative tasks, and the findings obtained from the same group of bilinguals with the help of more controlled production tasks and acceptability judgment tasks reveals that, in semi-spontaneous production, bilinguals tend to employ avoidance strategies, while, in controlled production tasks (i.e., EPT), they exhibit ungrammatical DOM usage in Romanian, possibly influenced by Spanish. Overall, this study sheds light on L1 attrition dynamics in Romanian-Spanish bilinguals, a less-explored language pair compared to other languages in contact with Spanish.

A cascaded dynamic obstacle avoidance strategy for cable-driven continuum robots based on kinematics and dynamics

A cascaded dynamic obstacle avoidance strategy for cable-driven continuum robots based on kinematics and dynamics

Fear of Making Mistakes and its Effect on Pre-Service English Teachers' Oral Communication Skills

This study investigates how pre-service English teachers' oral communication abilities are affected by their anxiety about making mistakes. Data were gathered via surveys, interviews, classroom observations, and visual narratives using an explanatory sequential mixed techniques methodology. The results show that students' confidence and willingness to participate in oral activities are greatly impacted by their fear of making mistakes, which can result in anxiety, mental blocks, and avoidance strategies. Peer and instructor presence was found to be a significant contributing element to this fear, as students feared being mocked or criticized. As a result, they had fewer possibilities for practice and development because their speaking abilities were hindered. The study emphasizes the necessity of a supportive classroom setting where errors are accepted as a necessary learning component. Promoting group projects and scaffolding methods. Promoting teamwork and using scaffolding strategies would help pre-service teachers become more confident and improve their oral communication abilities. The results highlight the significance of addressing anxiety in teacher preparation programs and advance our understanding of emotional barriers in language acquisition.

How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets

AbstractThis study uses valuation allowances (VAs) for deferred tax assets to examine whether hedge fund activists (HFAs) use and affect financial reporting of income taxes. Specifically, we investigate whether HFAs target firms with VAs and whether target firms are more likely to release VAs post‐intervention. We find that the existence, magnitude, and increases in VAs increase the marginal probability that HFAs will target a firm by between 12% and 24%. We also find that target firms are 4.6% more likely to release VAs following the intervention, and this effect persists for up to 2 years. Releases of VAs appear to stem from implemented tax avoidance strategies and changes in financial reporting of income taxes rather than real changes in operating performance or earnings management. Overall, HFAs appear to understand the interplay between tax planning and financial reporting of income taxes and use both to unlock value in target firms.

A study on the relationship between college students’ coping styles and their outlook on love

This study examines the relationship between coping strategies for romantic breakups and the values associated with romantic relationships among college students. Utilizing a survey methodology, we collected data from 500 undergraduate students across various disciplines, focusing on their experiences with relationships and the aftermath of breakups. The results indicate that students who hold traditional romantic values tend to adopt avoidant coping strategies, such as denial and social withdrawal, when faced with breakups. Conversely, those who embrace contemporary views on relationships, which emphasize personal growth and emotional resilience, are more likely to engage in proactive coping mechanisms, such as seeking social support and engaging in self-reflection. This paper discusses the implications of these findings for counseling and support services in educational institutions, suggesting that fostering positive relationship values may enhance students' resilience in the face of romantic challenges. Furthermore, it highlights the need for targeted interventions that can equip students with effective coping skills, ultimately aiding their psychological well-being during difficult emotional transitions.

The prevalence of nomophobia in Cyprus and its relationship with coping styles.

The rise in smartphone use and the resulting dependence has led to the emergence of nomophobia, a term describing the anxiety or discomfort experienced when individuals are without their mobile phones. This study aimed to examine the prevalence of nomophobia among adults in Cyprus and explore its relationship with demographic characteristics, reasons for smartphone use, and coping styles. In line with this aim, participants were 300 adults from Cyprus recruited by convenience and snowball sampling methods. The data were collected via an internet-based questionnaire that examined participants' level of nomophobia, reasons for phone use, time spent on their phones, and coping styles. The study utilized a Personal Information Form, the Nomophobia Questionnaire (NMP-Q), and the Brief Coping to Problems Experienced Inventory (Brief COPE) to gather data. The results suggest that (a) nearly all participants (99.3%) exhibited some level of nomophobia, with more than half of our sample (51.3%) experiencing moderate levels, (b) younger adults, women, and individuals with lower education levels were more prone to nomophobia, (c) communication and social media were positively related to nomophobia, and (d) maladaptive and avoidant coping strategies exacerbated the severity of nomophobia. The findings highlight the growing concern of nomophobia and stress the need for educational programs promoting healthier smartphone habits.

The Relationship of Audit Quality and Leverage on Tax Avoidance

This study explores the relationship between audit quality, financial leverage, and tax avoidance strategies in publicly traded non-financial firms in Indonesia from 2018 to 2022. Given that taxation is a key source of state revenue, variations in tax regulations and corporate incentives contribute to diverse tax avoidance practices. The research examines three dimensions of audit quality—audit tenure, audit specialization, and audit firm type—and their respective impacts on tax avoidance. Employing a quantitative approach with secondary financial data from 843 IDX-listed firms, the study applies the Feasible Generalized Least Squares (FGLS) method to mitigate heteroscedasticity and autocorrelation in panel data, enhancing the robustness of findings. Results reveal that audit specialization significantly reduces tax avoidance, suggesting that industry expertise among auditors strengthens compliance. However, audit tenure, audit firm type, and leverage exhibit no significant influence. These insights emphasize the need for greater awareness among auditors and policymakers regarding tax avoidance determinants within Indonesia's regulatory landscape. Future research should further explore external factors, such as the COVID-19 pandemic, and additional variables to provide a more comprehensive understanding of corporate tax behavior.

Exploring Academic Stress and Coping Experiences Among University Students During the COVID-19 Pandemic

The COVID-19 pandemic has significantly impacted and disrupted higher education worldwide, creating unprecedented challenges for university students. In New Zealand, universities operated under varying pandemic restrictions, requiring students to frequently transition between online and in-person learning. This distinctive context provides a valuable opportunity to examine students’ academic stress and coping strategies during these transitions. Grounded in the transactional model of Stress–Appraisal–Coping, this research investigates sources of academic stress, coping strategies, and their effectiveness among university students during the pandemic. A mixed-methods approach was employed, with 193 university students completing an online survey incorporating qualitative and quantitative components. The thematic analysis results indicate eight major sources of academic-related stress and three types of coping strategies. Hierarchical regression analysis revealed that proactive and assistance-seeking strategies were associated with effective stress management, while avoidant strategies were linked to poorer outcomes. However, the study is limited by a low response rate (39.68%), which may affect the generalisability of findings. The results underscore the importance of fostering adaptive coping mechanisms in university settings and highlight the need for targeted institutional support to enhance student wellbeing and resilience in the post-pandemic academic landscape.

Automated indoor 3D scene reconstruction with decoupled mapping using quadruped robot and LiDAR sensor

AbstractAdvancements in automated 3D scene reconstruction are essential for accurately capturing and documenting the current state of buildings and infrastructure. Traditional 3D reconstruction relies on laser scanning to obtain as‐built conditions, but this process is often labor‐intensive and time‐consuming. This study introduces an optimization algorithm incorporating methods for viewpoint generation, occlusion detection and culling, and robot‐moving trajectory identification. Additionally, the research investigates 3D reconstruction methods, comparing coupled and decoupled approaches to identify the most practical configuration for robotic scanning. Automation strategies for collision avoidance in human‐centric environments are also explored, with adaptive control methods tested and validated for efficient point cloud data capture in indoor environments. This research advances the state‐of‐the‐art in robotic scanning by providing a more precise and adaptive framework for 3D scene reconstruction. The results demonstrate the effectiveness of the proposed method in achieving high scan completeness and sufficient density in point cloud data, offering solutions for efficient robotic scanning.

RL-based Variable Horizon Model Predictive Control of Multi-Robot Systems in Dynamic Environments

Abstract Multi-robot systems (MRS) consist of multiple autonomous robots that collaborate to perform tasks more efficiently than single-robot systems. These systems enhance flexibility, enabling applications in areas such as environmental monitoring, search and rescue, and agricultural automation while addressing challenges related to coordination, communication, and task assignment. Model Predictive Control (MPC) stands out as a promising controller for multi-robot control due to its preview capability and effective constraint handling. However, MPC's performance heavily relies on the chosen length of the prediction horizon. Extending the prediction horizon significantly raises computation costs, making its tuning time-consuming and task-specific. To address this challenge, we introduce a framework utilizing a Collective Reinforcement Learning strategy to generate the prediction horizon dynamically based on the states of the robots. We propose that the prediction horizon of any robot in MRS depends on the states of all the robots. Additionally, we propose a Versatile On-demand Collision Avoidance (VODCA) strategy to enable on-the-fly collision avoidance for multiple robots operating under varying prediction horizons. This approach establishes a better trade-off between performance and computation costs, allowing for adaptable prediction horizons for each robot at every time step. Numerical studies are performed to investigate the scalability of the proposed framework, the stiffness of the learned RL policy, and the comparison with the fixed horizon and existing variable horizon MPC methods. The framework is also implemented on multiple TurtleBot3 Waffle Pi for various multi-robot tasks.

Altered emotion regulation at the earliest stage of visual perception in adolescents with non-suicidal self-injury.

Altered emotion regulation at the earliest stage of visual perception in adolescents with non-suicidal self-injury.

Could electrohypersensitivity be a specific form of high sensory processing sensitivity?

Electrohypersensitivity (EHS) refers to a syndrome in which individuals claim to suffer from a variety of symptoms that they attribute to electromagnetic fields. The characteristics of this specific hypersensitivity, particularly in terms of symptoms, are similar to those associated with high sensory processing sensitivity (HSPS). This article raises the question of the superposition of these two types of sensitivity and investigates the existence of a link between the two. Participants (n = 100) completed a questionnaire measuring EHS and HSPS, as well as absorption, risk perception and avoidance strategies related to electromagnetic fields, and anxiety and depressive disorders. They showed an overrepresentation of highly sensitive people within the electrohypersensitive group. Furthermore, the results showed differences in terms of anxiety-depressive symptomatology and cognitive strategies (risk perception and avoidance strategies). The article discusses these results in the light of the literature and suggests avenues for future research and ways to help highly sensitive people, whether wor not this condition is considered to be caused by electromagnetic radiation.

Impact of Board Attributes on Tax Avoidance: Evidence from Entrepreneurial Corporate Ventures

The purpose of this paper is to empirically examine the women on corporate board along with the number of board of directors on corporate board affecting the tax avoidance strategies in a corporation. It shows the impact of the board attributes on the corporation tax liability which can further improve the transparency of financial reporting of the corporate firms. To be specific, it will also help the Government that how the human resources are being catered at an optimal level at higher level of organizations and how rigorous are such firms following the taxation rules and regulations set by State. The sample includes 438 observations from 73 entrepreneurial corporate venturing listed in KSE-100 Index spanning the period over 2015-2020 and the research hypothesis was tested using panel data technique on regression model using STATA software. The results for the study indicate that women present on the corporate board can reduce the tax avoidance practices by the corporation. Moreover, firms that have large number of board of directors in the corporate board tend to avoid more taxes. The findings of this study do expand the extant literature and guide the potential investors, capital market regulators and tax related authorities for making informed decisions in relation to the listed companies in KSE-100 Index. This study caters the research gap of the attributes of the corporate board and its effect on tax avoidance

Obstacle Avoidance Strategy and Path Planning of Medical Automated Guided Vehicles Based on the Bionic Characteristics of Antelope Migration

Obstacle Avoidance Strategy and Path Planning of Medical Automated Guided Vehicles Based on the Bionic Characteristics of Antelope Migration

Enhancing Large Language Models with RAG for Visual Language Navigation in Continuous Environments

The task of Visual Language Navigation in Continuous Environments (VLN-CE) aims to enable agents to comprehend and execute human instructions in real-world environments. However, current methods frequently face challenges such as insufficient knowledge and difficulties in obstacle avoidance when performing VLN-CE tasks. To address these challenges, this paper proposes a navigation approach guided by a Retrieval Augmented Generation (RAG) large language model (RAGNav). By constructing a navigation knowledge base, we leverage RAG to enhance the input of LLM, enabling the generation of more precise navigation plans. Furthermore, we introduce a Prompt Enhanced Obstacle Avoidance strategy (PEOA) to improve the flexibility and robustness of agents in complex environments. Experimental results indicate that our method not only increases the navigation accuracy of agents but also enhances their obstacle avoidance capabilities, achieving a 2% and 2.32% increase in success rates on the public datasets R2R-CE and RxR-CE, respectively.

Role of Alexithymia in Coping Strategies and Attachment Style Among Middle-Adults

This study investigates the relationship between alexithymia, coping strategies, and attachment styles in middle-aged adults. Alexithymia, characterized by difficulties in identifying and expressing emotions, is often linked to maladaptive coping mechanisms and insecure attachment patterns. The study involved 207 participants aged 40-60 who completed the Toronto Alexithymia Scale (TAS-20), BRIEF Cope Scale, and Adult Attachment Scale (AAS). The analysis revealed a significant positive correlation between alexithymia and avoidant coping strategies, indicating that individuals with higher levels of alexithymia tend to avoid dealing with stress. Additionally, alexithymia was negatively correlated with secure attachment, suggesting that those with emotional processing difficulties are less likely to form secure emotional bonds. No significant gender differences were found in alexithymia, coping strategies, or attachment styles, implying that these emotional challenges are experienced similarly across genders in middle adulthood. The study underscores the importance of therapeutic interventions aimed at improving emotional awareness and expression to promote healthier coping mechanisms and stronger attachment patterns. The findings of the current study contribute to the understanding of how alexithymia impacts emotional regulation and relationships in middle adulthood and suggest pathways for future research and clinical applications.

The other side of variant transthyretin amyloidosis with polyneuropathy: psychosocial experience of members of Portuguese families with late onset of the disease.

This study is the first to explore the psychosocial experience of members of Portuguese families with late-onset variant transthyretin amyloidosis with polyneuropathy (A-ATTRv-PN). Based on a constructivist worldview, this phenomenological investigation followed a qualitative approach by conducting eight interviews and analyzing qualitative data. The main results suggest that the psychosocial experience of the members of families interviewed is marked by: (a) a delayed awareness of the family disease (viz., in adulthood), (b) psychosocial impacts (viz., emotional and other impacts related to work, parenting, caregiving) experienced and anticipated in an adult phase of the life cycle, and (c) the use of approach strategies (e.g., seeking information about A-ATTRv-PN and seeking social support) and/or avoidance strategies (e.g., avoiding seeking information and talking to others about the condition) with a view to accommodating A-ATTRv-PN in personal and family life. These results differ from the life trajectories of members of Portuguese families with A-ATTRv-PN described previously and extend previous scientific evidence on the psychosocial experience of members of families where the disease typically appears late, contributing to further study on this topic and to the optimization of genetic counseling practices and health policies that respond to the psychosocial needs of members of Portuguese families with late onset of the condition. Future studies should continue to deepen our understanding of the psychosocial experience of this population to improve the clinical response provided to patients, families, and caregivers.

The Effect of CEO Characteristics and Profitability on Tax Aggressiveness in Companies in the Oil and Gas Sector in Indonesia for the 2021-2023 Period

Tax aggressiveness is an issue that receives great attention in Indonesia, especially in the oil and gas sector, where companies often take advantage of legal loopholes to reduce their tax burden. This research aims to analyze the influence of CEO characteristics, including educational background, tenure, and gender, as well as profitability on tax aggressiveness in oil and gas companies in Indonesia during the period 2021-2023. This research uses a quantitative method with a panel data regression approach. The sample consists of 67 oil and gas sector companies listed on the Indonesia Stock Exchange (IDX) with a total of 201 observations over three years. Data was obtained from company financial reports and analyzed using EViews software to test the hypothesis through regression testing. The results show that the CEO's educational background and profitability have a significant effect on tax aggressiveness. CEOs with higher educational backgrounds tend to be more compliant with tax regulations and have a lower level of tax aggressiveness. On the other hand, CEO tenure and gender have no significant effect on corporate tax aggressiveness. In addition, companies with higher levels of profitability tend to be more compliant with tax obligations and avoid aggressive tax avoidance strategies. The implication of this research is that companies need to pay attention to the characteristics of CEOs in an effort to reduce tax aggressiveness, especially in the aspects of education and profitability. Company policies in recruiting and developing leaders should consider their academic background.