Search Results - subject:"ASSESSMENT SYSTEM"

Continual improvement within South African abattoir Hygiene Management Systems

Govender, Reuben - In: The TQM Journal 24 (2012) 4, pp. 310-325

Purpose – The Hygiene Management System (HMS) is a regulated basic food safety system applicable to registered South African abattoirs. There is however, no specific requirement within the HMS that specifies continual improvement (CI). Continual improvement within management systems is...

Persistent link: https://www.econbiz.de/10015031993

Tax waiver year effect on earnings management practices in Malaysia

Hashim, Jafni; Nizal Haniff, Mohd; Kamal Abdul Rahman, … - In: Journal of Financial Reporting and Accounting 10 (2012) 2, pp. 171-189

about from the introduction of the Self Assessment System (SAS) by the Inland Revenue Board of Malaysia (IRBM) in the year …

Persistent link: https://www.econbiz.de/10014869588

Tax waiver year effect on earnings management practices in Malaysia

Hashim, Jafni; Haniff, Mohd Nizal; Rahman, Ibrahim … - In: Journal of Financial Reporting and Accounting 10 (2012), pp. 171-189

about from the introduction of the Self Assessment System (SAS) by the Inland Revenue Board of Malaysia (IRBM) in the year …

Persistent link: https://www.econbiz.de/10010611028

THE RELATIONSHIP BETWEEN PERCEPTIONS AND LEVEL OF COMPLIANCE UNDER SELF ASSESSMENT SYSTEM – A STUDY IN THE EAST COAST REGION

Mohamad, Marziana Bt. Hj.; Ahmad, Norkhazimah Bt.; … - In: Journal of Global Business and Economics 1 (2010) 1, pp. 241-257

There are three major theoretical perspectives on tax compliance. The first theory perceived that tax compliance is deterred by sanction (Title, C. 1980). Second Theory perceived tax compliance as purely economic decision (Allingham & Sandmo, 1972), while the third theory suggested that tax...

Persistent link: https://www.econbiz.de/10010570468

The Self‐assessment System And Its Compliance Costs

Mansor, Muzainah; Saad, Natrah; Ibrahim, Idawati - In: Journal of Financial Reporting and Accounting 2 (2004) 1, pp. 1-15

The self‐assessment system has been implemented on companies since 2001 as to replace the former official assessment … system. As such, proceural issues and compliance cost associated with the new assessment system are of significant interest … to the taxpayers. This study was conducted in the year 2002 i.e. after one year the self‐assessment system for companies …

Persistent link: https://www.econbiz.de/10014869515

Process of Housing Damage Assessment: The 1995 Hanshin-Awaji Earthquake Disaster Case

Horie, Kei; Maki, Norio; Kohiyama, Masayuki; Lu, Hengjian; … - In: Natural Hazards 29 (2003) 3, pp. 341-370

poor damage assessment system and the size ofthe disaster produced a very large work load. Differences in appreciation … survey results. Finally, a design concept for acomprehensive damage assessment system, which has been derived from theabove …

Persistent link: https://www.econbiz.de/10010846409