Dissertations / Theses on the topic 'Aggressiveness'
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Chamberlain, Jude Martin. "Disentangling Aggressiveness and Assertiveness Within the MMPI-2 PSY-5 Aggressiveness Scale." Kent State University / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=kent1257555806.
Clark, Corinna C. A. "Understanding the phenotype of aggressiveness." Thesis, University of Edinburgh, 2007. http://hdl.handle.net/1842/27801.
Kairis, Victoria. "Fathers' contribution towards toddlers' aggressiveness." Thesis, Cardiff University, 2013. http://orca.cf.ac.uk/60771/.
Buslig, Aileen Laura Suzanne 1966. "Aggressiveness in privacy-seeking behavior." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290660.
McInerney, Megan Michelle. "Analyst Coverage and Tax Reporting Aggressiveness." Diss., Virginia Tech, 2010. http://hdl.handle.net/10919/37634.
Ph. D.
ZHOU, Ying. "Ownership structure, board characteristics, and tax aggressiveness." Digital Commons @ Lingnan University, 2011. https://commons.ln.edu.hk/acct_etd/3.
ROS, GLORIA. "ROLE OF HMGA1 IN BREAST CANCER AGGRESSIVENESS." Doctoral thesis, Università degli Studi di Trieste, 2016. http://hdl.handle.net/11368/2908068.
Enfield, Catherine S. "A multidimensional approach to understanding lung tumour aggressiveness." Thesis, University of British Columbia, 2017. http://hdl.handle.net/2429/62058.
Goldman, Nathan Chad, and Nathan Chad Goldman. "The Effect of Tax Aggressiveness on Investment Efficiency." Diss., The University of Arizona, 2016. http://hdl.handle.net/10150/612100.
Montuori, Giulia. "The m6A RNA modification sustains neuroblastoma tumour aggressiveness." Doctoral thesis, Università degli studi di Trento, 2020. http://hdl.handle.net/11572/276989.
Montuori, Giulia. "The m6A RNA modification sustains neuroblastoma tumour aggressiveness." Doctoral thesis, Università degli studi di Trento, 2020. http://hdl.handle.net/11572/276989.
Millman, Suzanne Theresa. "An investigation into extreme aggressiveness of broiler breeder males." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0015/NQ47399.pdf.
Kishpaugh, Lonnie. "Analysis of impulsive behaviors among prison inmates convicted of violent crimes, inmates convicted of non-violent crimes and undergraduate college students." Huntington, WV : [Marshall University Libraries], 2003. http://www.marshall.edu/etd/descript.asp?ref=238.
McNiel, Patrick D. "Implicit and explicit measures." Thesis, Atlanta, Ga. : Georgia Institute of Technology, 2009. http://hdl.handle.net/1853/28132.
LIMA, BEATRIZ DE SOUZA. "LOVE IN THE TIME OF CHOLERA: AGGRESSIVENESS, SUBJECTIVITY AND CULTURE." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2007. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=9985@1.
A presente tese tem como tema uma investigação sobre a participação da agressividade e da cultura nos processos de subjetivação e do tornar-se pessoa. Em um primeiro momento buscou-se estabelecer a distinção entre agressividade e violência no contexto da cultura, da teoria psicanalítica e na obra D.W. Winnicott. Em seguida efetuou-se um estudo sobre a teoria winnicottiana da agressividade que procurou compreender a sua evolução situando-a em relação à três contextos teóricos distintos: o inicial, o da teoria do desenvolvimento emocional e o dos objetos e fenômenos transicionais. Por fim, a partir do trabalho realizado pela ONG - Casa da Árvore, e dos conceitos de provisão ambiental, falha ambiental e tendência anti-social, elaborou-se uma reflexão sobre as manifestações agressivas e destrutivas, no âmbito de um dispositivo terapêutico que promove o atendimento coletivo de crianças de 6 a 12 anos, na comunidade do Morro do Chapéu Mangueira, na cidade do Rio de Janeiro. Defende-se a tese de que a promoção de uma política de atenção à infância resulta em um trabalho efetivo de prevenção em saúde mental, principalmente, no tocante à prevenção da violência, da delinqüência, dos distúrbios de conduta de caráter compulsivo e das doenças psicóticas.
The present thesis has as subject an inquiry on the participation of the aggressiveness and the culture in the processes of becoming a person. At a first moment was established the distinction between aggressiveness and violence in the context of the culture, the psychoanalysis theory and also considering the work of D.W. Winnicott. After that a study was done on the Winnicott´s theory of the aggressiveness that tries to understand its evolution pointing it out in relation to the three theoretical contexts: the initial context, the context of the emotional development theory and the context of the transicional objects and phenomena. Finally, from the experience of the non-governmental organization - Casa da Árvore - , and from the concepts of environmental provision and fails and of antisocial tendency, a reflection was elaborated on the manifestations of aggressiveness development disturbs, in the scope of a therapeutic device that promotes the collective assistance to children from 6 to 12 years old, in the community of the Morro do Chapéu Mangueira, in the city of Rio de Janeiro. We support that the promotion of politics of attention to childhood results in an extraordinary mental health prevention, mainly in regards to the prevention of the anti-social behavior and of the psychotic illnesses.
Sizemore, Steven T. "The Role of Podocalyxin in Breast and Prostate Cancer Aggressiveness." Kent State University / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=kent1222799328.
Rodgers, Marissa F. "The influence of birth order on verbal aggressiveness and argumentativeness." Morgantown, W. Va. : [West Virginia University Libraries], 2003. http://etd.wvu.edu/templates/showETD.cfm?recnum=3082.
Minhas, Ahmed, Megan Ververis, Elnora Spradling, and Rossa Khalaf. "When Imaging Predicts Aggressiveness of Large B Cell Lymphoma Biology." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/asrf/2018/schedule/212.
Matabane, Raisebe Vivian. "Aggressiveness and identification of tylenchulus semipenetrans biotype in South Africa." Thesis, University of Limpopo (Turfloop campus), 2013. http://hdl.handle.net/10386/1095.
Studies were initiated to investigate (1) the aggressiveness of the citrus nematode (Tylenchulus semipenetrans Cobb) isolates from two provinces in South Africa (2 experiements ) and (2) the biotype of T. semipenetrans in South Africa. In the aggressive study, isolates from Limpopo and Mpumalanga Provinces were used on Carrizo citrange (Citrus sinensis × Poncirus trifoliata) and rough lemon (Citrus jambhiri) seedling rootstocks under greenhouse conditions (18 experiements). Each seedling was inoculated with 0, 10 000, 20 000, 30 000 and 40 000 J2s of T. semipenetrans isolates, which were arranged in a randomised complete block design, with six replications. At 120 days, the reproductive factor of T. semipenetrans isolate from Mpumalanga Province was significantly higher than that from Limpopo Province. Similarly, due to its higher relative impact on the reproductive factor values, the Mpumalanga isolate reduced plant growth variables more than the Limpopo isolate. Consequently, the Mpumalanga isolate was viewed as being more aggressive than the Limpopo isolate, suggesting that there might be genetic variability and/or adaptation in populations from the two locations. A national study, comprising T. semipenetrans isolates from 18 citrus-producing district municipalities in South Africa was then initiated under greenhouse conditions using isolates from each district – for a total of 18 separate experiments. Three differential hosts, viz. rough lemon, P. trifoliata and olive (Olea europaea), served as treatments, arranged in a randomised complete block design, with 15 replications. Initially, an orchard was randomly selected in each of the six citrus-producing provinces, viz. Eastern Cape, KwaZulu Natal, Limpopo, Mpumalanga, North West and Western Cape. Three-month old differential host seedlings were inoculated with approximately 10 000 J2s of T. semipenetrans and allowed to establish and grow under greenhouse conditions. At 120 days, penetration indices and standardised reproductive potentials/g roots demonstrated that T. semipenetrans failed to reproduce and develop on olive, but reproduced and developed on the other two hosts. Using T. semipenetrans biotype classification system, findings suggested that the biotype in citrus-producing district municipalities was Poncirus biotype. This biotype reproduces on P. trifoliata and hybrid rootstocks, which therefore, suggested that trifoliate orange and its hybrid rootstocks were not suitable for use in managing population nematode densities of T. semipenetrans in South Africa. In conclusion, results of this study demonstrated that the South African T. semipenetrans biotype was Poncirus, which suggested different management decisions and strategies for the citrus industry with regard to the management of this nematode.
By National Research Foundation, National Department of Agriculture, Forestry and Fisheries and the Land Bank Chair of Agriculture − University of Limpopo,
Napoli, Marco. "A Pin1/mutant p53 axis promotes aggressiveness in breast cancer." Doctoral thesis, Università degli studi di Trieste, 2011. http://hdl.handle.net/10077/4602.
Mutations in the TP53 gene are among the most frequent genetic alterations in human cancers. As a consequence of these mutations p53 loses its tumour suppressor functions and may acquire novel oncogenic activities (gain of function) sustaining tumour formation and progression. Many in vivo studies highlighted that mutant p53 gain of function is associated with elevated protein levels, supporting the notion that in tumour cells altered signalling could stabilize and activate mutant p53, with mechanisms similar to those required to stimulate wild-type p53. The aim of my PhD work was to investigate the mechanisms underlying mutant p53 gain of function, focusing on factors that might link cancer-related signalling with mutant p53 activity. An intriguing candidate for this role is the phosphorylationdependent prolyl isomerase Pin1, that transduces phosphorylation signalling into conformational changes affecting the functions of its substrates, as ours and other laboratories have reported for wild-type p53. Despite Pin1 supports wild-type p53 functions, Pin1 is frequently overexpressed in human tumours and has been shown to promote both Her2/Neu/Ras and Notch1 dependent transformation. So we reasoned that the physiological role of Pin1 as a component of checkpoint mechanisms might be subverted during tumourigenesis, thereby turning it into an essential partner of mutant p53 and a critical amplifier of its oncogenic functions. Indeed, we now demonstrate that Pin1 enhances tumourigenesis in a Li-Fraumeni mouse model and cooperates with mutant p53 in Ras-dependent cell transformation. In human breast cancer cells, Pin1 promotes both mutant p53 dependent inhibition of the anti-metastatic factor p63 and the induction of a mutant p53 transcriptional program to increase tumor aggressiveness. Accordingly, we have identified a transcriptional signature (the Pin1/mutant p53 signature) that is associated with poor prognosis in breast cancer and, in a cohort of patients, Pin1 over-expression influences the prognostic value of p53 mutation. Considering that TP53 mutation is more frequent in tumors with higher risk of recurrence such as triple-negative cases and that some of the Pin1/mutant p53 signature genes are over-expressed in triple negative breast cancers, our findings carry therapeutic implications for this kind of cancers and possibly also for other tumours bearing mutant p53 and high levels of Pin1.
XXII Ciclo
1983
Pardella, Elisa. "Therapy-induced stromal senescence promotes prostate cancer progression and aggressiveness." Doctoral thesis, Università di Siena, 2021. http://hdl.handle.net/11365/1128061.
Rivera, Michelle S. "Evaluating a Social Learning Theory of Dating Aggression: The Role of Relational Aggression." Fogler Library, University of Maine, 2008. http://www.library.umaine.edu/theses/pdf/RiveraM2008.pdf.
Henton, Lynn Bishop. "Subtypes of impulsive aggression in children and adolescents with impulsive aggression /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.
Davis, Helen V. "Behavioral change in first time expectant fathers' aggression." Huntington, WV : [Marshall University Libraries], 2002. http://www.marshall.edu/etd/descript.asp?ref=185.
Allen, Lynn. "Comparing behavior assessment measures with behavior specific responses to assess aggression in first-time expectant fathers." Huntington, WV : [Marshall University Libraries], 2003. http://www.marshall.edu/etd/descript.asp?ref=148.
Alfahad, Abdulrahman Abdullah. "A conversation analysis of aggressiveness and deference in Arabic news interviews." Thesis, University of Leeds, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.595673.
Cai, Chunhui, and 蔡春晖. "TAK1 promotes ovarian cancer aggressiveness through activation of NF-kB pathway." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2013. http://hdl.handle.net/10722/193410.
published_or_final_version
Obstetrics and Gynaecology
Doctoral
Doctor of Philosophy
MAIA, MARIA VITORIA CAMPOS MAMEDE. "RIVERS WITHOUT SPEECH: SOME REFLECTION ON CHILD AGGRESSIVENESS IN CONTEMPORARY SOCIETY." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2005. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=6353@1.
A presente tese tem como tema a agressividade da criança na contemporaneidade. Em um primeiro momento estudou-se como Winnicott conceitua e entende a agressividade. A partir deste aporte teórico, estudou-se o que Winnicott denomina de tendência anti-social e quais desdobramentos esse conceito traria para o entendimento da agressividade da criança na contemporaneidade. Em um terceiro momento, articulando o olhar winnicottiano e o cenário contemporâneo, estudou-se quais os aspectos contextuais que atualmente acarretam o aumento de comportamentos anti- sociais. A falência dos papéis parentais e o eclipse da infância são os aspectos apontados por esta tese. Postula- se que os comportamentos anti-sociais são estratégias de sobrevivência dessas crianças em um mundo com regras e limites fluidos. Defende-se que os atos anti-sociais são expressão da falência do pacto social, sendo estes, principalmente, uma tentativa de comunicação em um cenário de incomunicabilidade.
The present thesis examines child aggressiveness in contemporary society. Starting with Winnicott s conceptualization of aggression, it investigates a specific concept, the anti-social tendencies, and how it can be useful in our understanding about the children aggressiveness. This thesis investigates also some contextual aspects of contemporary society responsible for today s increase in antisocial behavior. Decline of parental roles and childhood eclipse are signed as some of these aspects. It is assumed that children s anti-social behaviors constitute survival strategies in a world with moving boundaries and unstable rules. The thesis argues that anti-social acts manifest a failure of the social pact, which in turn results in a failure of the primordial Oedipal pact. It also argues that antisocial acts are a communication in an incommunicable world.
Franceschi, Fernández Julianna. "Phenotypic Characterization of Leptosphaeria maculans Pathogenicity Groups Aggressiveness on Brassica napus." Thesis, North Dakota State University, 2015. https://hdl.handle.net/10365/27914.
Northern Canola Growers Association
Franceschi, Fern?ndez Julianna. "Phenotypic Characterization of Leptosphaeria maculans Pathogenicity Groups Aggressiveness on Brassica napus." Thesis, North Dakota State University, 2015. https://hdl.handle.net/10365/27914.
Northern Canola Growers Association
Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.
Helfrecht, Courtney Elizabeth. "Age and sex differences in aggression among the Aka foragers of the Central African Republic." Pullman, Wash. : Washington State University, 2009. http://www.dissertations.wsu.edu/Thesis/Spring2009/c_helfrecht_042009.pdf.
Johnston, Rachel. "Relational aggression in school-aged girls levels of awareness and practice of school psychologists in two states /." Online version, 2009. http://www.uwstout.edu/lib/thesis/2009/2009johnstonr.pdf.
DeSimone, Justin Angermeier. "An analysis of the item characteristics of the conditional reasoning test of aggression." Diss., Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/50150.
Coe, Bradley P. "The role of specific genomic alterations in small cell lung cancer aggressiveness." Thesis, University of British Columbia, 2008. http://hdl.handle.net/2429/2283.
Beyer, B. (Bianca). "Corporate tax avoidance:does the level of tax aggressiveness depend on economic factors?" Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201403131179.
Sparks, Janet D. "A Methodology for Estimating the Level of Aggressiveness in Competitive Bidding Markets." Thesis, Virginia Tech, 1999. http://hdl.handle.net/10919/36057.
The purpose of this research is to develop a methodology to enable contractors to better understand this level of aggressiveness. The level of aggressiveness is quantified by the ratio of the low bid to the pack price, where the pack price is defined as the lower of the two bids that are closest together. The examination of two competitive bidding markets--the Virginia Department of Transportation market between 1996 and 1998 and the Tennessee Department of Transportation market from 1996 to 1998--tests the validity of the methodology. The methodology for estimating the level of aggressiveness in a competitive bidding market produces a set of success curves and charts, which can be used by contractors to optimize their competitive bid amounts for future projects.
Master of Science
Goldstein, Naomi E. "Contagion of aggression in the preschool classroom as a function of peer and teacher responses." 1998. https://scholarworks.umass.edu/theses/2326.
Skowron, Jeffrey J. "Properties of an instrument for analyzing the potential function of physical aggression in the institutionalized elderly." 1998. https://scholarworks.umass.edu/theses/2320.
Li, Che-An, and 李哲安. "Corporate Social Responsibility and Tax Aggressiveness." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/45198815614025765799.
國立中興大學
會計學研究所
103
Recently, the problem of “Food Safety” is happened in Taiwan frequently. Therefore, people in Taiwan today pay more attention about “Corporate Social Responsibility.”In the past, the only responsibility for Corporation is to try its best to earn profit as more as possible for shareholders. However the society aware that a corporate could be voluntary concerned for society and the environment and ingrate into the relevance of its business activities and shareholders. The ultimate goal of corporation is to achieve sustainability in business. So how to achieve a win-win between corporate profits and benefits to the society has become the subject for corporation right now. If the tax burden is seen by Corporate as the important cost and expense, it can increase the fund’s fluidity and enhance the investor and shareholder’s benefit from tax aggressive. On the other side, the Government would make losses on tax revenue if Corporate engage in tax aggressive,so it can’t obtain enough funds to sustain Public Constructions. Thus, the Corporate who try to engage in tax aggressive is considered as an unethical action in Society. A fair Tax payment becomes an issue of CSR. In our research, we select the sample from 2005 to 2014, which is award for CSR issued by Global Views Monthly, Common Wealth Magazine, BSCD-Taiwan, which exclude the industry of Securities Business, Finance, and Insurance, are used to test the relation between CSR and tax aggressive. We also use the Propensity Score Matching method to control the Corporate sample and use them to research the relation with tax aggressive. Our research use the Ordinary Least Square and Fixed Effect Model, and we find the evidence that the relationship between CSR and Effective Tax Rate is significantly positive, and CSR and MPBTD and DDBTD is significantly negative. Therefore, the evidence we find that the CSR corporates are less tax aggressive than Non-CSR corporates. CSR corporates will consider to stakeholders’ benefit, avoiding to do the unethical action. Therefore, CSR corporates pay fair tax to government and not to be tax aggressiveness, to fulfill it duty of Social Citizen.
Chen, Wan-Yu, and 陳婉瑜. "Order Revisions, Order Aggressiveness, and Performance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/msn93p.
國立清華大學
計量財務金融學系
106
This study provides the evidence whether the limit order cancellations and revisions are associated with investors' trading strategies based on the unique order and transaction data of options and futures provided by Taiwan Futures Exchange (TAIFEX). We find that the dealers, who cancel or revise orders and concurrently submit the aggressive orders indeed have higher execution rate of their orders. However, in futures market for low liquidity contracts the higher execution rate has no improvement on their trading profits, which means they just tend to chase the market. We also find that the foreign institutional investors, which are considered as informed traders and make notable profits in Taiwan options and futures market, do also frequently cancel or revise orders. Our findings provide consistent viewpoint with previous studies that indicate the order cancellations and revisions are kinds of trading strategies.
Shih, Tzu-Jing, and 石姿靜. "Can Investor Aggressiveness Predict Futures Price?" Thesis, 2018. http://ndltd.ncl.edu.tw/handle/3xht9e.
淡江大學
財務金融學系碩士班
106
The purpose of this thesis is to investigate if investors’ aggressiveness can predict the futures price between market participants and fast traders. Based on Benoa and Sagde (2016), investors’ aggressiveness can be examined by observing their Demand and Supply toward Liquidity. To observe how different aggressiveness predict futures price, I have divided traders by their trading aggressiveness into three categories: Aggressive, Neutral and Passive. Furthermore, this study has divided market participants and fast traders into three categories: Foreign Institutions, Domestic Institutions and Retail, as well as discussed their abilities to predict the futures price. The result of the study reveals that Aggressive market participants have the negative capacity toward predicting futures price.The reason might be that Aggressive market participants are often considered noise traders. However, it shows that Aggressive fast traders have no effect on prediction of futures price. The reason might be that fast traders are full of informed traders and noise traders. The result of this study indicates that Neutral Foreign Institutions in the market and Neutral Foreign fast traders are able to predict futures price. Aggressive retails might be noise traders but Aggressive Retail fast traders might not.
Chen, Xing-Zhe, and 陳興哲. "Family Firms, Managerial Ability andTax Aggressiveness." Thesis, 2019. http://ndltd.ncl.edu.tw/cgi-bin/gs32/gsweb.cgi/login?o=dnclcdr&s=id=%22107NCHU5385012%22.&searchmode=basic.
國立中興大學
會計學研究所
107
Because the tax expense for the enterprises will lead to the company resources outflow, which is a burden for the company,encourages enterprises to engage in tax aggressive activities, reduce the cost of tax and keep resources within the company, and improve operational efficiency.However, after considering the long-term business strategy, the family firm will additional considerations more for the activities of tax aggressive, the tax aggressive may affect the reputation of the company and cause the stock price fal and interests of the family.This study adds managerial ability as a adjustment item to further explore the relationship between family business manager''s ability and tax aggressive. This study use the listed firms as a research sample from 2010 to 2017. The empirical results show that there is a significant positive correlation between family and effective tax rate, indicating that family firm have less incentive to carry out tax aggressive activities after considering social emotional wealth.There is a consistent relationship between family shareholders and external shareholders. Managers'' ability and effective tax rate are significantly positively correlated. However, the manager''s ability and the effective tax rate in the family business are significantly negatively correlated, indicating that the higher the manager''s ability, will be more tax aggressive. It means that the higher the manager''s ability, the more effective the company''s resources can be used to carry out tax aggressive activities, satisfying their own interests and resulting in benefits. The act of encroachment arises. Ultimately, high-ability family business managers may be motivated by family firm to engage in aggressive tax aggressive activities based on self-interested motivations.
Chen, Sing-Ping, and 陳杏萍. "Relationship between Institutional Investors and Tax Aggressiveness." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/qr4yqv.
國立東華大學
會計與財務碩士學位學程
105
This paper mainly examines the relationship between institutional investors and tax aggressiveness by using a sample of Taiwanese listed firms from 2000-2015, the required data from the Database of the Taiwan Economic Journal (for financial accounting information), and the industrial sustainable development clearinghouse on-line platform (for CSR information). The result shows that firms with more institutional investors are more tax aggressive; then, institutional investors are divided into two categories: domestic institutional investors and foreign institutional investors. The result finds that firms with relatively higher levels of foreign institutional investors are tax aggressive. Finally, this paper examines whether the relationship between institutional investors and tax aggressiveness is moderated by CSR. The results show that moderators are negatively significant to tax aggressiveness in some situations. Overall, the results of this paper find that institutional investors prefer that firms engage in more tax aggressive behavior to increase firm value, especially foreign institutional investors.
Chiu, An-An, and 邱安安. "Tax Aggressiveness over the Corporate Life Cycle." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/4dptub.
國立中正大學
會計與資訊科技研究所
102
The increase in tax gap shows that tax aggressiveness is on the rise and among the most significant enforcement problems. This paper aims to explore whether corporations, when facing the distinct financial environment in different life cycle stages, will adopt a different level of tax aggressiveness. This paper builds the regression model to verify the hypothesis. The empirical results indicate that corporations in different life cycle stages will adopt a different level of tax aggressiveness. Profitability, company size and book-tax difference of previous year are the three factors to affect corporate tax aggressiveness behavior significantly in every life cycle stage. The results show that the reduction of the profit-seeking enterprise income tax rate will change the level of corporate tax aggressiveness. The study complements and extends the recent literature that links tax aggressiveness with the corporate life cycle. This paper provides some explanations for why some firms do not engage in tax aggressiveness. This is the first study to discuss the relation between tax aggressiveness and the corporate life cycle, which adds the exploration to the recent stream of research on the determinants of corporate tax aggressiveness. Practically, various stakeholders, such as investors, managers, lenders, and creditors, can employ the research to analyze and assess tax aggressiveness of corporations.
Hicks, Glenda Ruth. "Aggressiveness, assertiveness and submissiveness among black adolescents." Thesis, 2014. http://hdl.handle.net/10210/8955.
Assertiveness, a specific social skill is traced back to its roots in Salter's 1949 Pavlovian model. The impression is gained that the growing interest in assertiveness may be a reaction to the post-Sputnik era of increasing violence and acts of terrorism. In South Africa assertiveness training has particular relevance, as a state of emergency was -declared by the State President in the middle of 1985. It is fitting that assertiveness training be done with black adolescents as in the African communities there is concern about the estrangement of parents and their children which has contributed to the school unrest that has had such wide repercussions. An empirical study of 32 matched pairs of black South African pupils in their 11th year of schooling was undertaken in 1985 following a pilot study in 1984. The experimental groups were given assertiveness training while the control groups were engaged in other activities. The hypotheses examined were that if aggressive and submissive South African black adolescents were exposed to assertiveness training their levels of aggression and submission would be reduced, assertiveness would be increased, anxiety would be reduced and self-esteem enhanced. Evidence is adduced to indicate partial support for the hypotheses and this is discussed.
Chin, Yu-chun, and 秦毓淳. "Enterprise Tax Aggressiveness and Audit Fee Premium." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/05796538040509772924.
國立中央大學
會計研究所
101
The purpose of this research is to explore whether client firm’s tax aggressiveness leads its auditor to charge higher fees. We expect that when a client firm exposes to higher tax risk, its auditor will charge more audit fees due to the resulting higher audit costs and unanticipated risks. Our sample covers 2008-2011 all A-share firms listed on the Shanghai stock exchange. We follow Simunic’s (1980) audit pricing model and add five additional tax avoidance variables, including cash effective tax rate, book effective tax rate, four-year cumulative cash effective tax rate, book-tax difference, and residual book-tax difference. We find that higher level of the client firm’s tax avoidance leads its auditor to incur higher costs and risks and thus causes auditor to charge higher fees.
Herzogová, Kateřina. "Reaktivní agresivní žáci ve školní třídě očima svých pedagogů." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-404595.
Wang, Ya-Shian, and 王亞賢. "The Relationship between Tax Aggressiveness and Accounting Fraud." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/44981607410544998062.
國立雲林科技大學
會計系
102
There are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and accounting fraud. proxies for tax aggressiveness to our evidence, we generally find that tax aggressive ROC publicly traded company are less likely to commit accounting fraud. However, we caution that our results are sensitive to how tax aggressiveness is measured. In this paper, the use of "News Archive" to collect in corporate fraud cases between 2008-2013 as the research sample. In matching mode, the use of Mann-Whitney Wilcoxon Test and analysis Logistic regression. Effective tax rates load positively in multivariate results, implying that fraud firms are less tax aggressiveness. Book-tax differences load negatively in Additional analysis also support the conclusion, find that tax aggressive firms are less apt to fraudulently manipulate their financial statements.
Fernandes, Alexandra Martins de Sousa. "Tax and financial reporting aggressiveness: evidence from Europe." Master's thesis, 2017. https://repositorio-aberto.up.pt/handle/10216/108309.