Relevant bibliographies by topics / Avoidance practice

Academic literature on the topic 'Avoidance practice'

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Published: 9 March 2023
Last updated: 10 March 2023

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Journal articles on the topic "Avoidance practice"

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YUSUF, HIMAWAN, and JAKA ISQIYARTA. "ANALISIS PRAKTIK PENGHINDARAN PAJAK DI BIDANG IMPOR PADA KEPAILITAN PERUSAHAAN EKSPOR IMPOR." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 12, no. 1 (June 28, 2019): 20–30. http://dx.doi.org/10.48108/jurnalbppk.v12i1.361.

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ANALYSIS OF IMPORT TAX AVOIDING PRACTICES IN THE BANKRUPTCY OF EXPORT-IMPORT COMPANIES. Import tax is a high tax burden for the company. This makes some company try to reduce the import tax burden, one of which is to utilize a bankruptcy. The study aims to analyze the practice of import tax avoidance in the bankruptcy of companies and its accompanying motivation and to analyze about the effectiveness of Customs actions to prevent the practice of tax avoidance. Qualitative methods with a case study approach are used to analyze tax avoidance practices in bankruptcy of three import-export companies which were then called by the initials XYZ. Based on the results of the analysis, it is concluded that there has been a practice of tax avoidance with various motivations. Customs action to prevent the practice of tax avoidance has been less effective due to various constraints.
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Howarth, Peter H. "ALLERGEN AVOIDANCE AND CLINICAL PRACTICE." Clinical Experimental Allergy 23, s1 (February 1993): 7. http://dx.doi.org/10.1111/j.1365-2222.1993.tb02923.x.

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Gunawan, Andrew. "Peranan Good Corporate Governance Dalam Meminimalisir Praktik Penghindaran Pajak Pada Perusahaan Go Publik." Owner 6, no. 1 (January 1, 2022): 379–85. http://dx.doi.org/10.33395/owner.v6i1.618.

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The principle of responsibility is one of the important points in the sustainability of a company. Unfortunately, this principle is often ignored, one of which is the prevalence of tax avoidance practices. Tax avoidance is not something "wrong" and violates the "law", but it is considered a bad practice from the perspective of investors' perceptions. In order to suppress this bad practice, a good governance system or what is often referred to as “Good Corporate Governance” has emerged. The results of the study found that the proportion of the board of commissioners who mastered accounting practices was unable to influence tax avoidance
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McGuire, Rose, and Ellen Norman. "A best practice cost avoidance initiative." British Journal of Nursing 28, no. 10 (May 23, 2019): 608. http://dx.doi.org/10.12968/bjon.2019.28.10.608.

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Ng, Suwandi, and Felicia Katrin Phie. "PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE DAN DAMPAKNYA PADA NILAI PERUSAHAAN." SIMAK 18, no. 01 (May 31, 2020): 21–46. http://dx.doi.org/10.35129/simak.v18i01.110.

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This study aims to investigate the influence of corporate governance and political connection to tax avidance, and its impact on value of firm. The population used is all companies listed on the Indonesia Stock Exchange (IDX) with the study period 2015-2017. The sample size is 102 companies per year, selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis was used to analyze data and hypothesis test of mediation was done by sobel test. The results of this study indicate that corporate governance has a negative and significant influence on tax avoidance, while the political connection has a positive and significant effect on tax avoidance. Tax avoidance has a negative and significant influence on firm value. In addition, tax avoidance can mediate the influence of political connection on firm value. The implications of this research are companies with high levels of corporate governance practices that have better controls, thus reducing tax avoidance. While the relationship of political connection encourage companies to act more aggressively in tax avoidance action. Tax avoidance conducted by the company shows the practice of tax avoidanceso as to lower the level of investor confidence in investing its capital that impact on the decline in corporate value.
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Amaje, Elias, Feleke Gebremeskel, Girma Tufa, Miesa Gelchu, and Zelalem Jabessa Wayessa. "Colostrum Avoidance Practices and Its Associated Factors among Mothers of Children Aged Less Than 12 Months in Jinka Town, South Ethiopia, 2020. A Community Based Cross Sectional Study." Health Services Research and Managerial Epidemiology 9 (January 2022): 233339282211060. http://dx.doi.org/10.1177/23333928221106056.

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Background Even though colostrum discarding hurts child health, little is known about the extent of the problem and its contributing factors in Southern Ethiopia. This study aimed to determine the prevalence of colostrum avoidance practices and associated factors among mothers of children aged less than 12 months in Jinka town, South Ethiopia. Methods A community-based cross-sectional study was conducted at Jinka Town from March 1 to 30, 2020. A total of 420 mothers having children less than 12 months of age were selected by systematic sampling technique. The data were collected by using pretested interviewer-administered and semi-structured questionnaires. The data was entered using EPI DATA 3.1 and exported to SPSS version 23 for analysis. Descriptive statistics, binary and multivariable logistic regression analysis were done. Adjusted odds ratio with 95% CI at a p-value < 0.05 was estimated to identify statistically significant variables with colostrum avoidance practices. Results The prevalence of colostrum avoidance practice was 9.8% [95% CI: (6.9–12.5)]. Delayed initiation of breastfeeding [AOR = 9.08(95% CI 4.16–19.83)], lack of breastfeeding counseling [AOR = 2.33(95% CI 1.11–4.87)], home delivery of index child [AOR = 2.48 (95% CI 1.16–5.27)] and poor knowledge on breastfeeding [AOR = 4.55(95% CI 1.95–10.63)] were factors associated with colostrum avoidance practices. Conclusion Colostrum avoidance practice among mothers of children aged less than 12 months in Jinka town was high. Delayed initiation of breastfeeding, lack of breastfeeding counseling, home delivery, and knowledge of breastfeeding practice were factors associated with colostrum avoidance practice.
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Handoyo, Sigit, Aditya Pandu Wicaksono, and Atidira Darmesti. "Does Corporate Governance Support Tax Avoidance Practice in Indonesia?" International Journal of Innovative Research and Scientific Studies 5, no. 3 (August 2, 2022): 184–201. http://dx.doi.org/10.53894/ijirss.v5i3.505.

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Tax avoidance is an action taken by company management so that corporate tax payments are smaller than they should be. The practice of tax avoidance often occurs in companies in Indonesia related to the tax rate for business entities which is considered too high. This study was conducted to establish if the factors of corporate governance, sales growth and leverage have an impact on the practice of tax avoidance. Corporate governance in this study is divided into five, namely independent board of commissioners, institutional ownership, managerial ownership, audit committee, and audit quality. The sample in this study is mining companies listed on the Indonesia Stock Exchange. The method used to take the sample was purposive sampling. This study used multiple linear regression. The results showed that independent board of commissioners, institutional ownership, audit quality, sales growth, and leverage had no effect on tax avoidance, whereas managerial ownership and audit committee had a positive effect on tax avoidance. This shows the impasse of corporate governance in preventing tax avoidance and even the audit committee actually encourages tax avoidance. The implication of this research is that it is very important to have strict supervision of mining companies in Indonesia in respect of tax avoidance practices by relevant agencies such as the tax office so that it has an impact on the need for technical skills for tax officers to detect tax evasion by companies.
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Augustpaosa Nariman, Winda,. "Pengaruh Profitabilitas, Kebijakan Hutang, Ukuran Perusahaan, Pertumbuhan Penjualan Terhadap Praktik Penghindaran Pajak." Jurnal Paradigma Akuntansi 3, no. 2 (April 23, 2021): 629. http://dx.doi.org/10.24912/jpa.v3i2.11711.

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This study aims to study the effect of profitability, debt policy, company size and sales growth on tax avoidance practices on manufacturing companies listed on the IDX in 2017 - 2019. This study uses data from 50 manufacturing companies involved on the IDX in 2017-2019. The regression used to test the research hypothesis is panel data regression. Therefore, before testing hypotheses, classical assumptions are tested. The results showed that profits and total positive assets were significant to the practice of tax avoidance. While debt policy and sales growth have a significant negative effect on tax avoidance practice.
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Rim, Maaoui, Rouached Leila, Ben Tekaya Aicha, Saidane Olfa, Hfaiedh Meriem, Lajnef Ines, Mouhli Najla, Rahali Hajer, and Ksibi Imen. "Efficiency of Associating Therapeutic Patient Education with Rehabilitation in the Management of Chronic Low Back Pain: A Randomized Controlled Trial." Korean Journal of Family Medicine 43, no. 6 (November 20, 2022): 367–73. http://dx.doi.org/10.4082/kjfm.21.0223.

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Background: This study aimed to assess the benefits of associating rehabilitation with therapeutic patient education (TPE) to decrease fear-avoidance belief and pain and improve function in adults with chronic low back pain (CLBP).Methods: This randomized controlled study included 100 patients with CLBP according to the CONSORT (Consolidated Standards of Reporting Trials) guidelines. The patients were divided into two teams: group A that participated in the TPE in association with rehabilitation and group B that received rehabilitation only. Pain and functional amelioration were assessed initially (T0) and at the end of the program (T1) using a visual analog scale at rest, work, and activity, and the Echelle d’Incapacité Fonctionnelle pour l’Évaluation des Lombalgies scale. Psychological and apprehension and avoidance assessments were also conducted, including the evaluation of depression, anxiety, fear-avoidance belief, and kinesiophobia using the Hospital Anxiety and Depression Scale, Fear-Avoidance Beliefs Questionnaire, and Tampa scale of kinesiophobia scale.Results: The evaluation of progression initially (T0) and then at the end of the program (T1) revealed a significant reduction in pain at rest (P=0.00) and while working (P=0.00) and doing physical activity (P=0.03); a decrease in anxiety (P=0.03), fear-avoidance belief (P=0.03), and kinesiophobia (P=0.02); and an improvement in function (P=0.00) for patients in group A without amelioration of depression (P=0.15). Concerning group B, we identified a significant regression in pain at rest (P=0.001) and while working (P=0.03) and doing physical activity (P=0.00); depression (P=0.01); fear-avoidance beliefs (P=0.00); and kinesiophobia (P=0.002). Comparison between the groups revealed that associating TPE with rehabilitation resulted in a more significant improvement in function (P=0.00), anxiety (P=0.00), fear-avoidance belief (P=0.00), and kinesiophobia (P=0.00).Conclusion: Associating TPE with rehabilitation improved function and reduced fear, false beliefs, and kinesiophobia of movement in patients with CLBP.
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Lim, Setiadi Alim, and Lilik Indrawati. "Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven." BIP's JURNAL BISNIS PERSPEKTIF 5, no. 2 (July 31, 2013): 168–93. http://dx.doi.org/10.37477/bip.v5i2.132.

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To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion.
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Dissertations / Theses on the topic "Avoidance practice"

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Harvey, C. Froggatt S. Lightowler B. and Hodge A., C. Harvey, S. Froggatt, Bryan Lightowler, and A. Hodge. "The ambulance service advanced practitioner's role in supporting care homes: a qualitative study of care staff experiences." Mark Allen Group, 2020. http://hdl.handle.net/10454/18604.

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The demand from care homes on NHS services continues to rise, with little evidence of ambulance service contribution in this area. The Yorkshire Ambulance Service provides an advanced practitioner model to support care homes in Sheffield, as an alternative to calling 999. This study investigated the experiences and needs of the care home staff who use the ambulance service advanced practitioner model. This qualitative study conducted semi-structured, face-to-face interviews with 19 staff members from 10 different care home settings. Thematic analysis using a combination of NVivo and manual coding was undertaken. The three key themes from the interviews were variations in service demand, the service user’s expectations and experience, and benefits to residents. Participants reported that good community services reduced the need to call 999, empowering carers to support residents to remain in the community. Care homes require comprehensive services that meet their needs. The advanced practitioner model provided by the ambulance service supports this, preventing unnecessary 999 calls and fitting with other community service provision.
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Lau, Siu Hung. "The operation of transaction avoidance mechanisms in insolvency practice : a comparative study of Hong Kong and the United Kingdom." Thesis, University of Wolverhampton, 2017. http://hdl.handle.net/2436/621155.

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CAVALLO, CRISTINA. "IN AND OUT OF CATCHMENT AREASBETWEEN AVOIDANCE AND MULTICULTURALISM: EXPLORING THE TRANSITION TO LOWER SECONDARY SCHOOL IN MILAN." Doctoral thesis, Università degli Studi di Milano, 2018. http://hdl.handle.net/2434/561711.

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In Italy, after the School Autonomy Reform, parents are granted freedom of choice of school since the first levels of education. Therefore, parents may enroll their children in the preferred primary or lower secondary school, regardless of the catchment area system. While research has long underlined how parents’ schooling decisions may produce and reproduce inequalities on a social and ethnic basis, in schools and urban areas, the choice of common core curriculum school has been rarely explored in Italian sociological research. The present study aims to bridge this gap in the literature, focusing on public lower secondary school choice in the city of Milan, with the aim of understanding on the basis of which declared criteria Italian parents orient their choices, how these choices are mediated by class resources and to what extent strategies of avoidance and closure are in put in place.
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Bergqvist, Jimmy, and Jens Ingelstedt. "Advertorials; an effective or destructive marketing practice? : The effect of advertorial deception on irritation, credibility, and attitude, both for the advertiser and the advertising medium." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, EMM (Entreprenörskap, Marknadsföring, Management), 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14229.

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The thesis explores advertorials, advertising made to look like editorial content, from a consumer behaviour perspective. Introduction                 Consumers are exposed to a staggering amount of advertisements each day. This so-called advertising clutter makes it difficult for marketers to reach the consumer. Therefore, in the late 1980’s marketers started to use unconventional ways of advertising. One of these was the use of advertorials, a form of advertising that borrows the appearance and other features from editorial material. Problem discussion       Since advertorials are made to look like editorial material, but is in reality an advertisement, it is of interest for researchers and practicing marketers alike to know what effects using them has on the brand. Previous research differ in the view on advertorials; some claim that it is a good way to advertise as it is seen as less intrusive and irritating, while others say that the deceptiveness makes people irritated. Purpose                        Through a quantitative case study of Aftonbladet.se, a Swedish news website, from a consumer perspective analyze the effects the level of deception of online advertorials have on 1) brand credibility, and 2) the irritation level, on both the medium and the advertiser. Also, 3) to thereafter examine if possible alterations in irritation and brand credibility trigger changes in brand attitudes towards medium and advertiser. Background                  Newspapers have long been dependent on the revenue from advertisement sales, even more so since the emergence of free newspapers and news web sites. With this in mind, the importance of advertorials stands clear. In the on-line world, where readers jump from article to article and from site to site, the advertorials play an important role in “catching” the reader and make him/her stay on the site. Moreover, advertorials is one of the formats of on-line advertising which commands the highest revenues. Frame of reference        The on-line context provides additional ways of deceiving a consumer, in comparison with print media. Therefore, the frame of reference focuses on previous research on the effects the deception can have with a consumer and the perception of the brands included; irritation, brand credibility, brand attitude, likeliness to return to site, and advertising avoidance. For later testing, 11 hypotheses were defined. Method                        The study uses a mixed method approach, with both quantitative and qualitative data. An experiment, with one control group and two different manipulations formed the basis for the data collection. 19 out of the 103 participants in the quantitative study were asked to participate in the qualitative study as well. Analysis                        As the distribution of the data was found not to be normal, the Kruskal-Wallis test was used to test the hypotheses. All hypotheses but one were accepted. Further, to explore the relationship between variables, hierarchical multiple regression analysis was also performed. Conclusion                   It was not possible to prove that a higher level of blend-in decreased credibility of any of the two brands, neither does induce more irritation. It was also not possible to discern a statistically significant effect on the attitude towards the brands, likeliness to return to Aftonbladet.se, or future avoidance of adverts by Volvo. However, several of the participants of the interviews expressed concern over the long-term effects the use of advertorials may have on the brand of Volvo. Further, advertorials are definitely highly deceptive, and almost half of the respondents did not realize they were reading an advert even at the lowest level of blend-in, which is currently used by Aftonbladet.se and Volvo.
Avhandlingen utforskar advertorials, reklam kommer att se ut som redaktionellt innehåll, från en konsument beteende perspektiv. Introduktion                Konsumenter exponeras dagligen för oerhörda mängder reklam. Detta gör det svårt för marknadsförare att nå konsumenten. Sedan slutet av 1980-talet har vissa marknadsförare därmed börjat använda okonventionella metoder för reklam. En av dessa är användandet av ”dolda annonser”, en form av reklam som lånar utseende och andra funktioner för att smälta in med redaktionellt material i tidningar, på webbsidor och så vidare. Problemdiskussion       Eftersom ”dolda annonser” är gjorda för att likna redaktionellt material, men i själva verket är en annonser är det av intresse för både forskare och praktiserande marknadsförare att veta effekterna användandet har på deltagande företags varumärken. Tidigare forskning skiljer sig i synen på dessa ”dolda annonser”, vissa hävdar att det är ett bra sätt att göra reklam, eftersom det ses som mindre påträngande och irriterande, medan andra säger att dess vilseledande natur faktiskt gör människor uppretade. Syfte                            Genom en kvantitativ fallstudie av Aftonbladet.se, en svensk nyhets-site, från ett konsumentperspektiv analysera effekterna på 1) varumärket trovärdighet, och 2) irritationsnivån, både på annonsorganet och annonsören, när ”dolda annonser” smälter in mer med redaktionellt innehåll. Dessutom, 3) att därefter undersöka om eventuella ändringar i irritation och varumärkestrovärdighet leder till förändringar i attityd mot annonsorganet och annonsören. Bakgrund                     Tidningar har länge varit beroende av intäkterna från annonsförsäljning. I takt med att framväxten av gratistidningar och nyhets-siter har försvårat marknaden har ”dolda annonser” blivit en allt viktigare inkomstkälla. I den elektroniska världen, där läsare kan hoppa från artikel till artikel och från plats till plats, spelar ”dolda annonser” en viktig roll i att fånga läsaren. Referensram                 Online-kontextet ger större möjligheter att vilseleda konsumenten i jämförelse med tryckta medier. Därför är den teoretiska tungdpunkten lagd på tidigare forskning om effekterna vilseledande marknadsföring kan ha på en konsuments  uppfattning av deltagande varumärken vad gäller irritationsnivå, varumärkestrovärdighet, attityd, sannolikhet att återvända till webbplats, samt reklamundvikande. Ur tidigare forskning konstruerades 11 hypoteser för senare prövning. Metod                          Studien använder en blandad metodstrategi, med både kvantitativa och kvalitativa data. Ett experiment med en kontrollgrupp och två olika manipulationer låg till grund för insamlingen av uppgifter. 19 av de 103 deltagarna i den kvantitativa delen ombads att delta i den kvalitativa studien med. Analys                          Eftersom fördelningen inte var helt normalt distribuerad användes Kruskal-Wallis test för att testa hypoteserna. Resultatet var att alla hypoteser utom en godkändes. Relationen mellan variabler undersöktes också genom hierarkisk multipel regressionsanalys. Slutsats                         Det var inte möjligt att bevisa att annonser som smälter in mer leder till minskad trovärdighet för någon av de båda varumärkena, och inte heller lockar fram mer irritation. Det var inte heller möjligt att urskilja en statistiskt signifikant effekt på attityd gentemot varumärken, sannolikheten att återvända till Aftonbladet.se, eller framtida undvikande av annonser av Volvo. Dock uttryckte flera av deltagarna i intervjuerna oro över de långsiktiga effekterna användning av ”dolda annonser” kan ha på varumärket Volvo. Vidare är definitivt annonserna mycket vilseledande, och nära hälften insåg inte de läste en annons även på nivån som används av Aftonbladet.se och Volvo idag.
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Murawski, Robert. "Practical Interference Avoidance Protocols for Cognitive Radio Networks." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1314632531.

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Schutte, Daniël Petrus. "The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus Schutte." Thesis, North-West University, 2011. http://hdl.handle.net/10394/4612.

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Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made.
Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.
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Kutintara, Benjamas. "Home Environments and Allergen Avoidance Practices in a Hot, Humid Climate." Diss., Virginia Tech, 2002. http://hdl.handle.net/10919/27856.

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The purpose of the study was to examine home conditions, housing satisfactions, and allergen avoidance practices of people with allergic rhinitis, focusing on female patients who lived in an urban area in a hot, humid climate. The Morris and Winter theory of housing adjustment provides a theoretical base for this study. Nine hypotheses were tested to investigate interrelationships among home conditions, housing satisfaction in terms of health issues, allergen avoidance practices, and age. A sample of 41 female allergy patients aged 20 to 77 years completed a screening questionnaire and an in-depth survey questionnaire. The researcher visited their dwellings to conduct home observations and to take photos.Dust mite allergens were reported as the most common allergy triggers. Presence of cockroaches, presence of furry pets outdoors, molds in bathrooms, and molds in kitchens were the most common problematic home conditions. Open shelves, bookcases, drapes, horizontal blinds, and foam rubber pillows were the most common allergy related items found in respondents' bedrooms. Concerning health issues, the majority of the respondents were satisfied with their homes. Allergen avoidance practices were not followed regularly, particularly, using allergen-proof pillowcases and sheets, washing bedding in hot water, wearing a particle mask when vacuuming, using an exhaust fan, an air cleaner, a dehumidifier, and cockroach traps. The respondents who received suggestions from doctors were more likely to follow allergen avoidance practices than those who did not receive suggestions.The result shows a significant negative relationship between problematic home conditions and housing satisfaction in terms of health issues. A significant negative relationship between age and allergen avoidance practices was found. Older sufferers were less likely to use allergen-proof products. They also lived in older homes that were more likely to have allergy related conditions. The most common obstacles that prevented respondents from improving their homes in order to avoid allergens were cost of products, emotional attachment to pets, not having time to improve homes, and procrastination. Based on these findings, design recommendations, home maintenance recommendations, and lifestyle practice recommendations were developed.
Ph. D.
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Mentz, James. "Motion Control Theory Needed in the Implementation of Practical Robotic Systems." Thesis, Virginia Tech, 2000. http://hdl.handle.net/10919/32172.

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Two areas of expertise required in the production of industrial and commercial robotics are motor control and obstacle navigation algorithms. This is especially true in the field of autonomous robotic vehicles, and this application will be the focus of this work. This work is divided into two parts. Part I describes the motor types and feedback devices available and the appropriate choice for a given robotics application. This is followed by a description of the control strategies available and appropriate for a variety of situations. Part II describes the vision hardware and navigation software necessary for an autonomous robotic vehicle. The conclusion discusses how the two parts are coming together in the emerging field of electric smart car technology. The content is aimed at the robotic vehicle designer. Both parts present a contribution to the field but also survey the required background material for a researcher to enter into development. The material has been made succinct and graphical wherever appropriate.
Master of Science
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Belcher, Phillip. "Rule following behaviour in collision avoidance : a study of navigational practices in the Dover Strait." Thesis, Cardiff University, 2007. http://orca.cf.ac.uk/54334/.

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This research is concerned with the manner in which the risk of a collision is managed by people in control of ships as they navigate the Dover Strait. Fundamental to the management of collision risks are the International Regulations for the Prevention of Collisions at Sea 1972 (Merchant Shipping Notice M. 1642/COLREG 1 1996) which are known as the COLREGs. These regulations are designed to give guidance to the people in charge of the ships in order to manage the collision risk. A two-phase mixed method approach was utilised to investigate the reasons lying behind the decisions taken to manage the collision risk through the application of the COLREGs. The first phase consisted of an analysis of a 24 hour period of the radar record of all ship movements in the Dover Strait. The findings from this dataset informed the ethnographic second phase in which the actions of those in charge of the ships were observed onboard ship. Strict compliance with the COLREGs required trust in the other ship to resolve the risk of collision. For the respondents, strict compliance with the COLREGs would have raised the risk of collision to an unacceptable level due to a lack of trust in the other. The people in charge of the ships then undertook unilateral action, in contravention of the COLREGs, to resolve the collision situation. This non-compliance occurred whilst under the observation of the regulatory authority. However, the authority failed to visibly enforce the COLREGs and so the surveillance lacked any deterrent value. The issue of an ex-practitioner undertaking the research was investigated from both ethical and methodological aspects. It was found that being an ex-practitioner assisted greatly in gaining access but placed an added responsibility on the ex-practitioner to handle the data with great care.
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Suarez-Irizarry, Vivian. "Clinical Practice Guideline for Differentiating Risk Factors for Avoidable and Unavoidable Pressure Ulcers." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5661.

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Pressure ulcers (PUs) present intrinsic risk factors that are not consistently identified by clinical assessments. The objective of this project was to develop a clinical practice guideline (CPG) to provide nurses with guidance in identifying and differentiating how intrinsic and extrinsic risk factors are associated with populations at risk for developing avoidable and unavoidable PUs. CPG development followed a systematic method to search the literature, organize findings, and assess the strength of the resulting evidence and its applicability to the CPG. Quality of the CPG was assessed by a panel of 8 health care professionals using the Appraisal of Guidelines for Research & Evaluation II instrument. Findings of the assessment indicated a high overall quality of the CPG; its immediate use was recommended and systematic evaluation was suggested to promote usage in a wider array of health care contexts. The quality domains with the highest scores were scope, purpose, applicability, editorial independence (all 100%), rigor of development (99.7%), and clarity of presentation (99.3%). The stakeholder involvement domain demonstrated the lowest--yet still robust--score (94.4%). The CPG can be used to emphasize appropriate and specific nursing competencies for making informed decisions when identifying and describing patients at risk for developing PUs. Further research and evaluation of the use of this CPG will be useful to demonstrate how CPGs can help to decrease the incidence of avoidable PUs. The potential for positive social change relative to the prevention of PUs is high. Decreased incidence of preventable PUs will eliminate unnecessary health care costs and improve overall health outcomes of patients at all levels of socioeconomic status.
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Books on the topic "Avoidance practice"

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Juan, Massana, ed. Fears, phobia and avoidance in general practice. London: Royal Society of Medicine Press, 1999.

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Klevens, Shari L. The lawyer's handbook: Ethics compliance and claim avoidance. Atlanta, Ga: Daily Report, 2013.

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Glick, Richard M. The environmental law handbook: A malpractice avoidance guide for every Oregon lawyer. Lake Oswego, Or: Oregon State Bar Professional Liability Fund, 1990.

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Glick, Richard M. The environmental law handbook: A malpractice avoidance guide for every Oregon lawyer. Lake Oswego, Or: Oregon State Bar Professional Liability Fund, 1992.

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Johnson, Erin J. Geologic hazards avoidance or mitigation: A comprehensive guide to state statutes, land use issues, and professional practice in Colorado. Denver, Colo: Colorado Geological Survey, Dept. of Natural Resources, 1998.

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American Bar Association. Task Force on Dispute Avoidance and Early Dispute Resolution., ed. Best practices in dispute avoidance for government contracting. [Chicago, Ill.]: American Bar Association, 2002.

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Vogel, Klaus. Klaus Vogel on double taxation conventions: A commentary to the OECD-, UN-, and US model conventions for the avoidance of double taxation on income and capital with particular reference to German treaty practice. 3rd ed. London: Kluwer, 1997.

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Klaus, Vogel. Klaus Vogel on double taxation conventions: A commentary to the OECD-, UN-, and US model conventions for the avoidance of double taxation of income and capital, with particular reference to German treaty practice. Deventer: Kluwer Law and Taxation Publishers, 1991.

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Office, General Accounting. Aviation safety: Users differ in views of collision avoidance system and cite problems : report to the Chairman, Subcommittee on Investigations and Oversight, Committee on Science, Space, and Technology, House of Representatives. Washington, D.C: U.S. General Accounting Office, 1992.

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Yuwono, Eko Hari. Guidelines for better management practices on avoidance, mitigation, and management of human-orangutan conflict in and around oil palm plantations. [Jakarta]: WWF-Indonesia, 2007.

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Book chapters on the topic "Avoidance practice"

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Svalgaard, Lotte. "The practice – and consequences – of mindful avoidance." In The Elephant in the Room, 61–74. New York: Productivity Press, 2023. http://dx.doi.org/10.4324/9781003357063-6.

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Roylance, B. J. "Machine Failure and Its Avoidance - Tribology's Contribution to Effective Maintenance of Critical Machinery." In Wear - Materials, Mechanisms and Practice, 425–52. Chichester, England: John Wiley & Sons Ltd, 2014. http://dx.doi.org/10.1002/9780470017029.ch16.

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Liu, Yuhong, Chunsheng Yang, Yubin Yang, Fuhua Lin, and Xuanmin Du. "Case Learning in CBR-Based Agent Systems for Ship Collision Avoidance." In Principles of Practice in Multi-Agent Systems, 542–51. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-11161-7_40.

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Liu, Fan, and Ajit Narayanan. "Intelligent Collision Avoidance between Autonomous Agents Using Adaptive Local Views." In PRIMA 2014: Principles and Practice of Multi-Agent Systems, 190–205. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-13191-7_16.

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Watanabe, Norifumi, and Kensuke Miyamoto. "Agent Simulation of Collision Avoidance Based on Meta-strategy Model." In PRIMA 2020: Principles and Practice of Multi-Agent Systems, 84–99. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-69322-0_6.

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van Ratingen, Michiel R. "Consumer Ratings and Their Role in Improving Vehicle Safety." In The Vision Zero Handbook, 755–88. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-76505-7_30.

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AbstractSafety ratings for cars, published by New Car Assessment Programmes (NCAPs) around the world, have mobilized consumers and enabled them to make a more intelligent, better-informed buying decision based on a car’s crash test performance. Consumer ratings involve comprehensive, objective, and realistic crash testing of cars, and the application of best-practice, consumer-oriented criteria and thresholds to promote safety enhancements beyond the legal requirements. Over time, the New Car Assessment Programmes have tailored their crash tests to focus on real-world priorities in the protection of car occupants and vulnerable road users. They have also successfully incorporated the assessment of new crash avoidance technologies, such as autonomous braking systems, in the ratings. All of this has made NCAP a driving force behind many improvements in the safety of vehicles throughout the world and a key instrument in reaching vision zero.
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van Ratingen, Michiel R. "Consumer Ratings and Their Role in Improving Vehicle Safety." In The Vision Zero Handbook, 1–34. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-23176-7_30-1.

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AbstractSafety ratings for cars, published by New Car Assessment Programmes (NCAPs) around the world, have mobilized consumers and enabled them to make a more intelligent, better-informed buying decision based on a car’s crash test performance. Consumer ratings involve comprehensive, objective, and realistic crash testing of cars, and the application of best-practice, consumer-oriented criteria and thresholds to promote safety enhancements beyond the legal requirements. Over time, the New Car Assessment Programmes have tailored their crash tests to focus on real-world priorities in the protection of car occupants and vulnerable road users. They have also successfully incorporated the assessment of new crash avoidance technologies, such as autonomous braking systems, in the ratings. All of this has made NCAP a driving force behind many improvements in the safety of vehicles throughout the world and a key instrument in reaching vision zero.
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Head, Brian W. "Political Governance of Wicked Problems." In Wicked Problems in Public Policy, 37–60. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-94580-0_3.

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AbstractWhen difficult problems arise in a democratic political system, government leaders have a range of possible responses. This chapter suggests a repertoire or classification of typical responses that can be observed in practice. On some occasions, leaders retreat into various forms of avoidance, denial or symbolic reassurance. Where difficult problems and urgent threats continue to attract significant attention and public debate, several other strategies are found. When the challenges are portrayed as national security threats, policy responses typically involve centrally imposed executive decisions. However, for many difficult social problems, the standard processes for policy development usually work towards incremental adjustments, informed by the contributions of stakeholders, managers and experts. For large emerging issues with high levels of uncertainty, ongoing engagement with diverse stakeholders is valuable for articulating different perspectives, sharing information, and seeking closer agreement on goals, strategies and cooperative action.
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Tileagă, Cristian. "Discursive Psychology and Social Practices of Avoidance." In Peace Psychology Book Series, 245–60. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99094-1_14.

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Wang, Kaipeng, Zhijun Meng, Lifeng Wang, Zhenping Wu, and Zhe Wu. "Practical Obstacle Avoidance Path Planning for Agriculture UAVs." In Lecture Notes in Computer Science, 196–203. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-22999-3_18.

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Conference papers on the topic "Avoidance practice"

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Hasanah, Afriyanti, Juliana Sirait, and Dina Yeni Martia. "Tax Avoidance Practice, Corporate Governance, and Firm Value." In Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icaess-19.2019.40.

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McNair, Lisa D., Liesl Baum, and Najla Mouchrek. "Collaborative teaching: Exploring reflective practice to address uncertainty avoidance." In 2016 IEEE Frontiers in Education Conference (FIE). IEEE, 2016. http://dx.doi.org/10.1109/fie.2016.7757616.

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Djukic, D. "Sliding mode avoidance in pasively articulated vehicles." In 2008 15th International Conference on Mechatronics and Machine Vision in Practice (M2VIP). IEEE, 2008. http://dx.doi.org/10.1109/mmvip.2008.4749593.

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He, Shuhan, and Gang Chen. "A Computationally Efficient Obstacle Avoidance System for UAV Teleoperation." In 2021 27th International Conference on Mechatronics and Machine Vision in Practice (M2VIP). IEEE, 2021. http://dx.doi.org/10.1109/m2vip49856.2021.9665082.

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Laws-Chapman, Colette, and Ranjev Kainth. "0190 Admission Avoidance- Improving Patient Safety With Care And Compassion." In Association for Simulated Practice in Healthcare Annual Conference 11–13 November 2014 Abstracts. The Association for Simulated Practice in Healthcare, 2014. http://dx.doi.org/10.1136/bmjstel-2014-000002.5.

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Pollack, Martin L., Brian J. Petersen, Benjamin S. H. Connell, David S. Greeley, and Dwight E. Davis. "Resonance Avoidance of Offshore Wind Turbines." In ASME 2010 International Mechanical Engineering Congress and Exposition. ASMEDC, 2010. http://dx.doi.org/10.1115/imece2010-37039.

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Coincidence of structural resonances with wind turbine dynamic forces can lead to large amplitude stresses and subsequent accelerated fatigue. For this reason, the wind turbine system is designed to avoid resonance coincidence. In particular, the current practice is to design the wind turbine support structure such that its fundamental resonance does not coincide with the fundamental rotational and blade passing frequencies of the rotor. For offshore wind turbines, resonance avoidance is achieved by ensuring that the support structure fundamental resonant frequency lies in the frequency band between the rotor and blade passing frequencies over the operating range of the turbine. This strategy is referred to as “soft-stiff” and has major implications for the structural design of the wind turbine. This paper details the technical basis for the “soft-stiff” resonance avoidance design methodology, investigates potential vulnerabilities in this approach, and explores the sensitivity of the wind turbine structural response to different aspects of the system’s design. The assessment addresses the wind turbine forcing functions, the coupled dynamic responses and resonance characteristics of the wind turbine’s structural components, and the system’s susceptibility to fatigue failure. It is demonstrated that the design practices for offshore wind turbines should reflect the importance of aerodynamic damping for the suppression of deleterious vibrations, consider the possibility of foundation degradation and its influence on the support structure’s fatigue life, and include proper treatment of important ambient sources such as wave and gust loading. These insights inform potential vibration mitigation and resonance avoidance strategies, which are briefly discussed.
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Asai, Ryo, Masao Okita, Fumihiko Ino, and Kenichi Hagihara. "Transparent Avoidance of Redundant Data Transfer on GPU-enabled Apache Spark." In PPoPP '18: 23nd ACM SIGPLAN Symposium on Principles and Practice of Parallel Programming. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3180270.3180276.

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JIA, Fang, Xiaolong LIU, Jichao WU, Yunde SHI, Fengyu XU, and Z. S. Zhang. "Research on Multi-AGV Autonomous Obstacle Avoidance Strategy Based on Improved A* Algorithm." In 2018 25th International Conference on Mechatronics and Machine Vision in Practice (M2VIP). IEEE, 2018. http://dx.doi.org/10.1109/m2vip.2018.8600834.

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Ma, Jing, and Edmund M.-K. Lai. "Finite-time flocking control of a swarm of cucker-smale agents with collision avoidance." In 2017 24th International Conference on Mechatronics and Machine Vision in Practice (M2VIP). IEEE, 2017. http://dx.doi.org/10.1109/m2vip.2017.8211507.

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Butenko-Hachkivska, Iaroslava. "Phone, Skype, and avoidance of meetings in person in the psychoanalysis of career crises." In Psychoanalysis and the Virtual: ethics, metapsychology and clinical experience of the remote practice. N-DSA-N, 2021. http://dx.doi.org/10.32437/pvemcerpdppp0016.

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Reports on the topic "Avoidance practice"

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Malchow, Jr., Russell. Radioactive Plume Avoidance and Aircraft Decontamination – Best Practices. Office of Scientific and Technical Information (OSTI), April 2020. http://dx.doi.org/10.2172/1616322.

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Toloo, Sam, Ruvini Hettiarachchi, David Lim, and Katie Wilson. Reducing Emergency Department demand through expanded primary healthcare practice: Full report of the research and findings. Queensland University of Technology, January 2022. http://dx.doi.org/10.5204/rep.eprints.227473.

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Demand for public hospital emergency departments’ services and care is increasing, placing considerable restraint on their performance and threatens patient safety. Many factors influence such demand including individual characteristics (e.g. perceptions, knowledge, values and norms), healthcare availability, affordability and accessibility, population aging, and internal health system factors (e.g patient flow, discharge process). To alleviate demand, many initiatives have been trialled or suggested, including early identification of at-risk patients, better management of chronic disease to reduce avoidable ED presentation, expanded capacity of front-line clinician to manage sub-acute and non-urgent care, improved hospital flow to reduce access block, and diversion to alternate site for care. However, none have had any major or sustained impact on the growth in ED demand. A major focus of the public discourse on ED demand has been the use and integration of primary healthcare and ED, based on the assumption that between 10%–25% of ED presentations are potentially avoidable if patients’ access to appropriate primary healthcare (PHC) services were enhanced. However, this requires not only improved access but also appropriateness in terms of the patients’ preference and PHC providers’ capacity to address the needs. What is not known at the moment is the extent of the potential for diversion of non-urgent ED patients to PHC and the cost-benefits of such policy and funding changes required, particularly in the Australian context. There is a need to better understand ED patients’ needs and capacity constraint so as to effect delivery of accessible, affordable, efficient and responsive services. Jennie Money Doug Morel
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Romeo, Michele, Jennifer Money, Ghasem Toloo, and David Lim. Effectiveness of general practice availability in reducing avoidable utilisation of emergency departments: A rapid review of the literature. Queensland University of Technology, 2020. http://dx.doi.org/10.5204/rep.eprints.204642.

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Jukes, Matthew C. H., Yasmin Sitabkhan, and Jovina J. Tibenda. Adapting Pedagogy to Cultural Context. RTI Press, September 2021. http://dx.doi.org/10.3768/rtipress.2021.op.0070.2109.

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This paper argues that many pedagogical reform efforts falter because they fail to consider the cultural context of teacher and student behavior. Little guidance exists on how to adapt teaching practices to be compatible with culturally influenced behaviors and beliefs. We present evidence from three studies conducted as part of a large basic education program in Tanzania showing that some teaching activities are less effective or not well implemented because of culturally influenced behaviors in the classroom, namely children’s lack of confidence to speak up in class; a commitment to togetherness, fairness, and cooperation; avoidance of embarrassment; and age-graded authority. We propose ways teaching activities can be adapted to take these behaviors into account while still adhering to fundamental principles of effective learning, including student participation in their own learning, teaching at the right level, and monitoring students as a basis for adjusting instruction. Such adaptations may be made most effective by engaging teachers in co-creation of teaching activities.
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Urban, Angela, Ioannis Wallingford, Stephen Cosper, Abigail Rice, Whitney Wolf, H. Anderson, Michael Wolford, Chad Gemeinhardt, and David Stokes. Standard Operating Procedure (SOP) for open-air solid waste burning in contingency locations. Engineer Research and Development Center (U.S.), September 2022. http://dx.doi.org/10.21079/11681/45363.

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Service engineer doctrine and field manuals, such as Army Techniques Publication 3-34.40, Technical Manual 5-634, and Army Regulation 420-1, offer guidance on solid waste management but do not provide the level of detail and practical guidance for open-air burning of solid waste to reduce risk to the Warfighter. Studies have shown that there could be ill health effects to service members from exposure to toxins from open-air burning. Further practical guidance is necessary to ensure that if there are no other means available for solid waste disposal, the risks associated with open-air burning are minimized as much as possible during contingency operations. Commands have limited resources and reduced personnel available to study which open-air burning procedures are optimal based on readiness and mission requirements. Planning for efficiency and risk avoidance in open-air burning operations includes several facets (e.g., site planning, processing, and recordkeeping considerations). This special report provides operational guidance to minimize risk of open-air burning for the Warfighter and other joint service personnel, particularly when there is no other alternative to open-air burning, during initial phase operating a burn pit or for waste management planning to establish standard operating procedures.
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An observation checklist for facility-based normal labor and delivery practices: The Galaa study. Population Council, 2003. http://dx.doi.org/10.31899/rh2003.1000.

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Globally, almost 515,000 women die every year from maternal causes related to pregnancy or childbirth. Most research focuses on identifying high-risk cases or managing obstetric emergencies, in an attempt to reduce women’s risk of dying of maternal causes. While facility practices for normal labor were extensively examined and revised in Europe and North America in the 1970s and 1980s, little is known about facility practices for normal labor in many parts of the developing world. It is important for practitioners and policymakers to know the nature and frequency of common facility practices for normal labor. Substandard care has been identified by the Egyptian Ministry of Health and Population as the leading avoidable factor contributing to maternal deaths in Egypt. Much progress has been achieved regarding management of obstetric emergencies, however facility practices for normal labor are unexplored and undocumented in Egypt. With the support and collaboration of El Galaa hospital staff, a study was conducted in 2001 and yielded comprehensive data. This monograph presents one of the data collection tools—the observation checklist—and describes the process of developing the checklist and a critical analysis of its performance.
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