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Journal articles on the topic 'Evasion'

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Author: Grafiati

Published: 4 June 2021

Last updated: 10 March 2023

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1

Huls, Erica. "Vraagontwijking Van Manlijke en Vrouwelijke Politici en Niet-politici." In gesprek 78 (January 1, 2007): 37–47. http://dx.doi.org/10.1075/ttwia.78.04hul.

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News interviews play an important role in the way the formation of opinions. The details of this type of interaction have been studied quite recently by a number of scholars. In this study observational categories for evasive conversational behaviour, as proposed by these researchers, are applied to interviewees differing in gender and political activity. Its main question is: do interviewees of different gender and political commitment differ in their evasive reactions to questions? The data consist of 32 10-minute clips from interviews broadcast on Dutch TV or radio in 2003, 2004 and 2005. In the analysis, four different types of evasion were distinguished: 1 Evasion by changing the discourse roles. Interviewees can avoid answering questions by adopting behaviour typical of the interviewer role, such as posing counter questions, listening actively instead of speaking, or changing the agenda of the interview. 2 Evasion by playing with the rules for turn taking, for example, by interrupting the interviewer. 3 Evasion by couching the answer in avoiding terms or by being polite and indirect. 4 Evasion by questioning the question (its relevance, appropriateness or formulation), questioning a presupposition or giving a non-answer. Not surprisingly, the results show that politicians are more evasive than non-politicians. Less predictably, however, they also show that males are more evasive than females. The effect of gender is not as strong as that of political activity. When comparing male and female politicians, it turns out that both groups are often evasive, but make use of different means. Female non-politicians use evasions remarkably infrequently.

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2

Guo, Xinxin, An Guo, and Suping Zhao. "Null-Space-Based Multi-Player Pursuit-Evasion Games Using Minimum and Maximum Approximation Functions." Electronics 11, no. 22 (November 14, 2022): 3729. http://dx.doi.org/10.3390/electronics11223729.

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In this article, pursuit and evasion policies are developed for multi-player pursuit–evasion games, while obstacle avoidance and velocity constraints are considered simultaneously. As minimum and maximum approximation functions are both differentiable, pursuit and evasion objectives can be transformed into solving the corresponding differential expressions. For obstacle avoidance, a modified null-space-based approach is designed, which can ensure that all pursuers and evaders of pursuit–evasions are safe to minimize pursuit objective and maximize evasion objective, respectively. Rigorous theoretical analyses are provided to design constrained pursuit and evasion policies with obstacle avoidance. Finally, the performance of proposed policies is demonstrated by simulation results in 3-dimensional space.

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3

Giarrizzo, Victoria, and Juan Sebastián Sibori. "La inconsistencia de la moral tributaria : El caso de los moralistas evasores." Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, no. 10 (June 1, 2010): 95. http://dx.doi.org/10.18002/pec.v0i10.641.

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La evasión tributaria es un fenómeno complejo. No existen causas ni soluciones únicas. Sin embargo, un factor determinante es la moral del contribuyente. Si bien el cumplimiento fiscal es un deber ciudadano, una de las cuestiones que se plantean cuando se explora la evasión en los países con incumplimiento tributario, es cuál es el grado de moral tributaria en esa sociedad, surgiendo preguntas como: ¿la evasión fiscal ocurre por la ausencia de moral tributaria o a pesar de la existencia de moral tributaria? Este trabajo explora la moral tributaria en la sociedad argentina, presentando evidencia sobre el grado de moral de los contribuyentes y destacando cómo un porcentaje mayoritario de la población entiende el incumplimiento fiscal como una acción incorrecta pero a pesar de ello, evade. Así, mientras la evidencia muestra que en los países con alto cumplimiento tributario la moral tributaria es elevada, no siempre ocurre el caso inverso. Sociedades con elevada moral tributaria pueden convivir con elevados niveles de evasión, irrumpiendo en escena un grupo de 'Moralistas Evasores'.<br /><br />The tax evasion is a complex phenomenon. There are neither single causes nor single solutions. Nevertheless, a determinant factor is the taxpayer's morality. Although the tax compliance is a civic duty, one of the questions that appears when the evasion is explored in the countries with substantial levels of evasion, is the degree of tax morality in those countries. Some questions arise such as: Does tax evasion happen for the absence of tax morality or spite of it? This paper explores the tax morality in Argentina, presenting evidence of a level of tax morality and emphasizing how an important part of the population understands evasion as an incorrect action, but even thought they evade. In so doing, while the evidence shows that in countries with high tax payment the tax morality is high, but it does not happen the other way round. Countries with high tax morality can coexist with high levels of evasion, appearing a group of 'Moralist Evaders'.

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4

Ochoa León, Martha. "Elusión o evasión fiscal / Tax avoidance or evasion." RICEA Revista Iberoamericana de Contaduría, Economía y Administración 3, no. 5 (November 21, 2014): 18. http://dx.doi.org/10.23913/ricea.v3i5.19.

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Elusión o Evasión Fiscal, figuras que encontramos dentro del Derecho Tributario, derecho que regula las normas y principios para la obtención de la contribuciones, como el ingreso más importante que un Estado requiere para realizar su actividad económica, la cual se enfoca en el bienestar común de una sociedad, vertida primordialmente en Educación, Seguridad, y Salud, por lo tanto, a mayores recursos, mejores Programas.

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5

Chikha, Elisabeth. "Evasion." Hommes et Migrations 1145, no. 1 (1991): 57–59. http://dx.doi.org/10.3406/homig.1991.1699.

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6

Burmester, Brent, and Joanna Scott-Kennel. "Hide and seek: evasion and search as FDI motivation." critical perspectives on international business 15, no. 4 (October 7, 2019): 273–95. http://dx.doi.org/10.1108/cpoib-07-2018-0064.

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Purpose The purpose of this paper is to argue for inclusion of evasive foreign direct investment (FDI) into search-based motivation typologies in international business. Design/methodology/approach Critically reassessing academic literature and using anecdotal evidence, the authors augment the theory of FDI motivation with the concept of evasion. Findings Evasive FDI is a firm-level response to denial-of-privilege by a state. Divergence of policy environments between home and host prompts relocation or international expansion of productive assets and often the affectation of ‘foreignness’ by the multinational enterprise (MNE). The role of responsibility evasion via FDI is understood in the research literature, mainly because of an emphasis on search-based motives and a failure to distinguish between escape and evasion. International business research is vulnerable to mis-identification of FDI motive which consequently distorts its strategic and policy implications. Originality/value The argument for inclusion of evasive FDI serves to augment the established, yet asymmetrically focussed typology of search FDI, demonstrating that evasion is conceptually and analytically distinguishable from search. Further, an augmented typology lends accuracy and insight to research into the reconfiguration strategies of MNEs and legitimation of the international business discipline itself, providing researchers with a more comprehensive account of FDI causation and offering new research paths.

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7

Krasniqi, Fatmire, and Gezim Jusufi. "Tax evasion as a criminal offense in developing countries: Some perception from business organizations." Corporate Governance and Organizational Behavior Review 6, no. 4, special issue (2022): 314–27. http://dx.doi.org/10.22495/cgobrv6i4sip12.

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A reduced budget negatively affects the socio-economic development of developing countries. The research problem lies in analyzing the views of 200 Kosovar taxpayers of business organizations, regarding the impact of fiscal evasion on socio-economic development. The purpose of this research is to analyze the views of business organizations regarding weak penalties for tax evasion in Kosovo, tax rates in Kosovo, tax authority in Kosovo, and their impact on the level of fiscal evasion in Kosovo. The methodology of this paper is based on descriptive statistics, multiple linear regression, and ANOVA. The contribution of this paper lies in the fact that it is one of the first papers that has theoretically addressed tax evasion and its impact on the socio-economic development of Kosovo, therefore, this is where the relevance of this study lies. So, as the research of Abdixhiku, Krasniqi, Pugh, and Hashi (2017), this paper also provided evidence related to tax evasive behavior of Kosovo business organizations. The main findings of the research show that the level of taxes affects the level of tax evasion, so the perceptions of business organizations are that the current level of taxes affects the growth of fiscal evasion, which is harmful to the socio-economic development of developing countries. Tax evasion is a criminal offense against the economy (Ameyaw, Addai, Ashalley, & Quaye, 2015). This activity has a devastating effect on the state budget (Omodero, 2019). In conclusion, it can be affirmed that the level of taxes for Kosovo’s organizations should be reviewed with the aim of reducing the current level of fiscal evasion.

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8

Baldwin, Louise A., Nenad Bartonicek, Jessica Yang, Sunny Z. Wu, Niantao Deng, Daniel Roden, Chia-Ling Chan, et al. "Abstract P1-04-04: Dna barcoding reveals ongoing immunoediting of clonal cancer populations during metastatic progression and in response to immunotherapy." Cancer Research 82, no. 4_Supplement (February 15, 2022): P1–04–04—P1–04–04. http://dx.doi.org/10.1158/1538-7445.sabcs21-p1-04-04.

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Abstract As cancers develop and spread they must continually evade immune destruction. Understanding mechanisms of immune evasion in cancer is clinically significant as demonstrated with the successes of immune checkpoint inhibitors. Breast cancer is known to be highly immune evasive and responds poorly to the current immunotherapies, indicating alternative immune pathways must be targeted. We hypothesise that there are unidentified genetic mechanisms that enable immune evasion in breast cancer. We aim to uncover and target these mechanisms to sensitise immune evasive breast cancer cells to immune destruction in the context of immunotherapy treatment. DNA barcoding technology offers a new approach to understanding immune evasion. By stably integrating a unique DNA barcode sequence into each cell, we can study clonal immune evasion in vivo. Using this technology, we identified cancer cell clones from the 4T1 murine mammary carcinoma cell line that are highly enriched in lung metastases following treatment with combination immunotherapy (anti-CTLA-4 plus anti-PD-1). We isolated these specific immune evasive clones and established them as clonal cell lines. We have identified stark clonal differences in both PD-L1 and MHC I expression at both the RNA and protein level, and shown that MHC I expression is only partially controlled by epigenetic mechanisms. In addition, immune evasive subclones co-cultured with stimulated T cells resulted in less activated T cells than their less evasive counterparts. Furthermore, RNA sequencing of these clones has identified a gene signature that is strongly associated with decreased survival in both the METABRIC and TCGA cohorts. We have demonstrated ongoing immunoediting in the 4T1 model in vivo, both during metastasis and immunotherapy treatment. We have also identified subclonal populations of cells within a single tumour utilising different mechanisms of immune evasion. RNA sequencing has revealed a gene signature strongly associated with poor survival of basal-like breast cancer in two cohorts. Further pathway-level analysis of the resulting gene signature is required to elucidate the drivers of this aggressive and immune evasive phenotype. By targeting newly identified mechanisms of immune evasion in combination with current immunotherapies, we hope to improve the long-term survival of breast cancer patients. Citation Format: Louise A Baldwin, Nenad Bartonicek, Jessica Yang, Sunny Z Wu, Niantao Deng, Daniel Roden, Chia-Ling Chan, Ghamdan Al-Eryani, Damien J Zanker, Belinda S Parker, Alexander Swarbrick, Simon Junankar. Dna barcoding reveals ongoing immunoediting of clonal cancer populations during metastatic progression and in response to immunotherapy [abstract]. In: Proceedings of the 2021 San Antonio Breast Cancer Symposium; 2021 Dec 7-10; San Antonio, TX. Philadelphia (PA): AACR; Cancer Res 2022;82(4 Suppl):Abstract nr P1-04-04.

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9

Mohammed Elsabagh, Mostafa. "Evading Evasion." Sciential - McMaster Undergraduate Science Journal, no. 1 (November 25, 2018): 25–27. http://dx.doi.org/10.15173/sciential.v1i1.1910.

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The CRISPR-Cas9 system has paved the way for realizing gene-editing, but its main weakness lies in its potential for off-target effects. Studies into phages reveal that they express “anti-CRISPR” proteins which if harnessed, could provide us with the solution to this lack of control.

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10

Gilbert, Miriam, and A. P. Riemer. "Thematic Evasion." Shakespeare Quarterly 36, no. 3 (1985): 375. http://dx.doi.org/10.2307/2869727.

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11

Holzmann, Gerard J. "Code Evasion." IEEE Software 32, no. 5 (September 2015): 77–80. http://dx.doi.org/10.1109/ms.2015.112.

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12

Buehler, Stefan, Daniel Halbheer, and Michael Lechner. "Payment Evasion." Journal of Industrial Economics 65, no. 4 (December 2017): 804–32. http://dx.doi.org/10.1111/joie.12144.

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13

Nicevic, Muamer, and Aleksandar Ivanovic. "Tax evasion." Ekonomski izazovi 2, no. 3 (2013): 139–50. http://dx.doi.org/10.5937/ekoizavov1303139n.

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14

Matic, I. "Evasion strategies." Trends in Microbiology 7, no. 1 (January 1, 1999): 15. http://dx.doi.org/10.1016/s0966-842x(98)01435-8.

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15

Villeneuve, Nart. "Evasion Tactics." Index on Censorship 36, no. 4 (November 2007): 71–85. http://dx.doi.org/10.1080/03064220701738651.

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16

Dempsey, Laurie A. "Bacterial evasion." Nature Immunology 14, no. 6 (May 20, 2013): 535. http://dx.doi.org/10.1038/ni.2629.

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17

Elsersy, Wael F., Ali Feizollah, and Nor Badrul Anuar. "The rise of obfuscated Android malware and impacts on detection methods." PeerJ Computer Science 8 (March 9, 2022): e907. http://dx.doi.org/10.7717/peerj-cs.907.

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The various application markets are facing an exponential growth of Android malware. Every day, thousands of new Android malware applications emerge. Android malware hackers adopt reverse engineering and repackage benign applications with their malicious code. Therefore, Android applications developers tend to use state-of-the-art obfuscation techniques to mitigate the risk of application plagiarism. The malware authors adopt the obfuscation and transformation techniques to defeat the anti-malware detections, which this paper refers to as evasions. Malware authors use obfuscation techniques to generate new malware variants from the same malicious code. The concern of encountering difficulties in malware reverse engineering motivates researchers to secure the source code of benign Android applications using evasion techniques. This study reviews the state-of-the-art evasion tools and techniques. The study criticizes the existing research gap of detection in the latest Android malware detection frameworks and challenges the classification performance against various evasion techniques. The study concludes the research gaps in evaluating the current Android malware detection framework robustness against state-of-the-art evasion techniques. The study concludes the recent Android malware detection-related issues and lessons learned which require researchers’ attention in the future.

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18

Semerád, Pavel. "Value added tax evasion and excise duty fraud on fuel market in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 335–40. http://dx.doi.org/10.11118/actaun201260020335.

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This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The examples are the most common errors found in fraudulent companies. Based on the data collected the possible ultimate evasion was estimated. Therefore, I propose that value added tax law should be amended and some other measures to improve supervision by public authorities like tax authorities and customs administration offices should be taken.

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19

Menezes Pôças, Claudia Regina, and Norma Valéria Dantas de Oliveira Souza. "Perfil da evasão de alunos do curso de residência de enfermagem." Revista de Enfermagem UFPE on line 13, no. 5 (May 30, 2019): 1237. http://dx.doi.org/10.5205/1981-8963-v13i5a238624p1237-1242-2019.

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RESUMOObjetivo: analisar o perfil de evasão de alunos de um curso de Especialização na Modalidade Residência de Enfermagem. Método: trata-se de um estudo quantitativo, documental, com coleta de dados em registros de desligamento de um curso de residência de enfermagem. Contemplaram-se nove turmas no intervalo entre 03/2006 a 02/2016, constituindo o universo de 629 residentes. Analisaram-se os dados quanto a etapa do curso, a especialidade cursada e a motivação da evasão. Resultados: identificou-se, no universo consultado, um total de 107 desligamentos, sendo 46 (43%) referentes aos residentes do primeiro ano (R1) e 61 (57%) relativos aos do segundo ano (R2). Solicitaram-se, das evasões contabilizadas, 96 (81,7%) pelos residentes e 11 (10,3%) foram definidas pela coordenação do curso. Motivaram-se os desligamentos especialmente por faltas consecutivas, infração das normas e opção por vínculo empregatício. Conclusão: destaca-se, considerando a relevância de um curso de residência, a importância da reflexão, no âmbito dos cursos, acerca dos diferentes fatores determinantes do desligamento de um residente. Torna-se fundamental, além disso, a realização de estudos que não apenas analisem as motivações da ocorrência da evasão, bem como apresentem estratégias de minimização deste fenômeno. Descritores: Internato não Médico; Educação em Enfermagem; Evasão Escolar; Enfermagem; Trabalho; Especialização. ABSTRACT Objective: to analyze the student evasion profile of a Specialization course in the Nursing Residency Mode. Method: this is a quantitative, documentary study, with data collection in the records of the dismissal of a nursing residence course. Nine classes were considered in the interval between 03/2006 to 02/2016, constituting the universe of 629 residents. Data was analyzed regarding the stage of the course, the specialty studied and the motivation of avoidance. Results: a total of 107 dismissals were identified, of which 46 (43%) were related to first-year residents (R1) and 61 (57%) were related to the second-year residents (R2). From the evasions counted, 96 (81.7%) were requested by the residents and 11 (10.3%) were defined by the coordination of the course. The dismissals were motivated especially by consecutive absences, infraction of the norms and option by employment bond. Conclusion: considering the relevance of a residency course, it is important to reflect on the different determinants of a resident's severance within the courses. It is also essential to carry out studies that not only analyze the motivations for the occurrence of evasion, but also present strategies to minimize this phenomenon. Descriptors: Nonmedical Internship; Education, Nursing; Student Dropouts; Work; Specialization.RESUMEN Objetivo: analizar el perfil de evasión de alumnos de un curso de Especialización en la modalidad Residencia de Enfermería. Método: se trata de un estudio cuantitativo, documental, con recolección de datos en registros de cierre de un curso de residencia de enfermería. Se contemplaron nueve grupos en el intervalo entre 03/2006 a 02/2016, constituyendo el universo de 629 residentes. Se analizaron los datos sobre la etapa del curso, la especialidad cursada y la motivación de la evasión. Resultados: se identificó, en el universo consultado, un total de 107 cierres, siendo 46 (43%) referentes a los residentes del primer año (R1) y 61 (57%) relativos a los del segundo año (R2). Se pidió, de las evasiones contabilizadas, 96 (81,7%) por los residentes y 11 (10,3%) fueron definidas por la coordinación del curso. Se motivaron los apagones especialmente por faltas consecutivas, infracción de las normas y opción por vínculo de empleo. Conclusión: se destaca, considerando la relevancia de un curso de residencia, la importancia de la reflexión, en el ámbito de los cursos, acerca de los diferentes factores determinantes del cierre de un residente. Se hace fundamental, además, la realización de estudios que no sólo analizan las motivaciones de la ocurrencia de la evasión, así como presenten estrategias de minimización de este fenómeno. Descriptores: Internado no Médico; Educación en Enfermería; Abandono Escolar; Enfermería; Trabajo; Especialización.

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Ufere, Nnaoke, and James Gaskin. "Evasive entrepreneurship: Circumventing and exploiting institutional impediments for new profit opportunity in an emerging market." PLOS ONE 16, no. 2 (February 19, 2021): e0247012. http://dx.doi.org/10.1371/journal.pone.0247012.

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Evasive entrepreneurship (circumvention and exploitation of institutions by entrepreneurs) is a prevalent practice in many developing economies. Extant literature on the topic falls short of providing adequate theories to explain its triggers, mechanisms, and consequences. Leveraging extensive survey data from the World Bank, we used structural equation modeling to examine the relationship between evasive entrepreneurial behavior—tax evasion and bribery—and the relative payoff of such practices. Of the 2599 Nigerian entrepreneurs in our sample, the majority admitted to engaging in evasive entrepreneurship. The data suggest that institutional factors thought to constrain entrepreneurship in emerging markets are counter-intuitively perceived by founders as opportunities to earn large rents and improve firm performance. Our results emphasize the urgent need to eliminate institutional constraints that paradoxically enable the growth of evasive entrepreneurship in emerging economies. Our results also suggest that prevailing local conventions involving evasive behavior may motivate nascent entrepreneurs to imitate bribery and tax evasion, normalizing malfeasance as ‘best practice.’

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21

Korobeynikov, D. V. "Escaping Punishment and Getting Away with Serving the Imposed Punishment in the form of Illicit Non-Criminal Omission to Act as a Criminal Offense: A Concept, Signs, Legal Effect." Actual Problems of Russian Law 18, no. 1 (January 30, 2023): 115–23. http://dx.doi.org/10.17803/1994-1471.2023.146.1.115-123.

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The study is devoted to the norms of criminal and penal law regulating relationships associated with evasion from serving the imposed punishment. This kind of non-criminal omission to act is not a crime, while it belongs to the category of criminal. Using the examples of court decisions, the author substantiates the relevance of researching a «non-criminal inaction» in the form of «evasions». The author investigates various types of evasion and gives his definition of an illicit criminal omission to act as a kind of «criminal offense». On the basis of the analysis of the criminal and penal legislation and judicial practice, the author determines general characteristics inherent in non-criminal evasion from punishment or serving the imposed punishment in the form of non-criminal inaction as a type of criminal offenses. The author concludes that it is necessary to consolidate the category of a «criminal offense» in the Criminal Code of the Russian Federation and the Penal Code of the Russian Federation.

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Mills, Alan, and Phil Legg. "Investigating Anti-Evasion Malware Triggers Using Automated Sandbox Reconfiguration Techniques." Journal of Cybersecurity and Privacy 1, no. 1 (November 20, 2020): 19–39. http://dx.doi.org/10.3390/jcp1010003.

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Malware analysis is fundamental for defending against prevalent cyber security threats and requires a means to deploy and study behavioural software traits as more sophisticated malware is developed. Traditionally, virtual machines are used to provide an environment that is isolated from production systems so as to not cause any adverse impact on existing infrastructure. Malware developers are fully aware of this and so will often develop evasion techniques to avoid detection within sandbox environments. In this paper, we conduct an investigation of anti-evasion malware triggers for uncovering malware that may attempt to conceal itself when deployed in a traditional sandbox environment. To facilitate our investigation, we developed a tool called MORRIGU that couples together both automated and human-driven analysis for systematic testing of anti-evasion methods using dynamic sandbox reconfiguration techniques. This is further supported by visualisation methods for performing comparative analysis of system activity when malware is deployed under different sandbox configurations. Our study reveals a variety of anti-evasion traits that are shared amongst different malware families, such as sandbox “wear-and-tear”, and Reverse Turing Tests (RTT), as well as more sophisticated malware samples that require multiple anti-evasion checks to be deployed. We also perform a comparative study using Cuckoo sandbox to demonstrate the limitations of adopting only automated analysis tools, to justify the exploratory analysis provided by MORRIGU. By adopting a clearer systematic process for uncovering anti-evasion malware triggers, as supported by tools like MORRIGU, this study helps to further the research of evasive malware analysis so that we can better defend against such future attacks.

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Elert, Niklas, Magnus Henrekson, and Joakim Wernberg. "Two sides to the evasion." Journal of Entrepreneurship and Public Policy 5, no. 2 (August 15, 2016): 176–200. http://dx.doi.org/10.1108/jepp-01-2016-0001.

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Purpose – Evasive entrepreneurs innovate by circumventing or disrupting existing formal institutional frameworks. Since such evasions rarely go unnoticed, they usually lead to responses from lawmakers and regulators. The paper aims to discuss this issue. Design/methodology/approach – The authors introduce a conceptual model to illustrate and map the interdependencey between evasive entrepreneurship and the regulatory response it provokes. The authors apply this framework to the case of the file sharing platform The Pirate Bay, a venture with a number of clearly innovative and evasive features. Findings – The platform was a radical, widely applied innovation that transformed the internet landscape, yet its founders became convicted criminals because of it. Originality/value – Applying the evasive entrepreneurship framework to this case improves the understanding of the relationship between policymaking and entrepreneurship in the digital age, and is a first step toward exploring best responses for regulators facing evasive entrepreneurship.

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24

Marsh, James L. "Strategies of Evasion." International Philosophical Quarterly 29, no. 3 (1989): 339–49. http://dx.doi.org/10.5840/ipq198929324.

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Vilhelmsson, Vilhelm. "Tactics of Evasion." 1700-tal: Nordic Journal for Eighteenth-Century Studies 17 (July 22, 2020): 34–56. http://dx.doi.org/10.7557/4.5547.

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Legal restrictions on vagrancy and day labour in Iceland became increasingly strict in the seventeenth and eighteenth centuries, culminating with a decree in 1783 which prohibited any form of masterless labour and proscribed compulsory service on a yearly basis for most people over the age of eighteen. Despite strict regulations and the strenuous efforts of various state officials to uproot the problem, vagrancy and day labour remained relatively common and publicly acknowledged throughout the nineteenth century, thus highlighting the contrast between normative prescription (such as law) and everyday life and the ambiguity of power relations in rural Iceland, underscoring their contested nature. This article discusses how vagrants and illegal day labourers in Iceland in the early nineteenth century found ways to evade the authorities and make a living for themselves on the margins of society. It stresses the agency of the working poor and highlights some of the survival strategies employed, including passport fraud, the careful exploitation of cultural notions of hospitality and methods of earning social capital by providing useful services. The article builds on the case of a travelling healer and vagrant named Árni Sveinsson who was found guilty of vagrancy, forgery and quackery in 1821. His trial provides rare insights into the tactics employed by those on the margins of the law to get around undetected.

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Viesca, Kara Mitchell, and Tricia Gray. "Disrupting Evasion Pedagogies." Journal of Language, Identity & Education 20, no. 3 (May 4, 2021): 213–20. http://dx.doi.org/10.1080/15348458.2021.1893173.

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27

Díaz Castro, Alfredo. "Tentatives D´evasion." Revista de Filología y Lingüística de la Universidad de Costa Rica 18, no. 2 (August 30, 2015): 43. http://dx.doi.org/10.15517/rfl.v18i2.20095.

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Una aproximación al mundo de la ficción en Epaves por Julien Green: para aclarar las formas de evasión a personajes recurso.Escapar en el tiempo y el espacio para olvidarse de uno mismo o para reafirmar una identidad son dos mecanismos típicos de personajes Greenianos. erótico o contemplativa soñando vivir vidas de otras personas no están ausentes en este trabajo. Algunos terminan en las alucinaciones. La tentación de la muerte como un escape total y definitiva también está sujeto a análisis.Evidentemente, estos intentos de hacer la vuelta a la realidad más amarga. Tarde o temprano, todos los personajes se dan cuenta de que son prisioneros de sí mismos y que sus intentos de escapar son efímeros. An approach to the world of fiction on Epaves by Julien Green -to clarify the ways of evasion to characters resort.Escaping in time and space to forget about oneself or to reaffirm an identity are two typical mechanisms of Greenian characters. Erotic or contemplative day dreaming to live other people's lives are not absent in this work. Some end up in hallucinations. The temptation of death as a total and definitive escape is also subject to analysis.Evidently, these attempts make the return to reality more bitter. Sooner or later, all the characters realize that they are prisoners of themselves and that their attempts to escape are ephemeral.

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Wehrle, Victor A., and Shawn Beaudette. "Evasion (E3) Orbits." Canadian Aeronautics and Space Journal 49, no. 3 (September 2003): 129–34. http://dx.doi.org/10.5589/q03-013.

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Melief, Cornelis. "Migration or evasion." Nature Medicine 16, no. 1 (January 2010): 35–36. http://dx.doi.org/10.1038/nm0110-35.

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Filer, Randall K., Jan Hanousek, Tomáš Lichard, and Karine Torosyan. "‘Flattening’ tax evasion?" Economics of Transition and Institutional Change 27, no. 1 (October 8, 2018): 223–46. http://dx.doi.org/10.1111/ecot.12189.

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Boadway, Robin, Nicolas Marceau, and Steeve Mongrain. "Joint tax evasion." Canadian Journal of Economics/Revue Canadienne d`Economique 35, no. 3 (August 2002): 417–35. http://dx.doi.org/10.1111/1540-5982.00138.

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Bashyam, Hema. "Ticks' evasion cocktail." Journal of Experimental Medicine 205, no. 9 (August 4, 2008): 1944. http://dx.doi.org/10.1084/jem.2059iti2.

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Zindl, C. L., and D. D. Chaplin. "Tumor Immune Evasion." Science 328, no. 5979 (May 6, 2010): 697–98. http://dx.doi.org/10.1126/science.1190310.

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NORDELL, ROBERT. "CONFRONTATION AND EVASION." English Studies in Africa 36, no. 1 (January 1993): 17–27. http://dx.doi.org/10.1080/00138399308690896.

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Seton-Rogers, Sarah. "Driving immune evasion." Nature Reviews Cancer 18, no. 2 (January 25, 2018): 67. http://dx.doi.org/10.1038/nrc.2018.5.

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Mueller, K. L. "Immune Evasion Tactic." Science Signaling 4, no. 157 (January 25, 2011): ec27-ec27. http://dx.doi.org/10.1126/scisignal.4157ec27.

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Najeeb, Ali, and Mary Barrett. "Conformance or evasion." Employee Relations: The International Journal 41, no. 6 (October 7, 2019): 1183–204. http://dx.doi.org/10.1108/er-08-2018-0209.

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Purpose The purpose of this paper is to investigate how resort managers respond to employment legislation (Law No. 02/2008). Design/methodology/approach The qualitative case study data from seven self-contained tourist resorts in the Maldives were used to investigate the managerial responses to employment legislation. Findings Resort managers’ responses ranged from passive compliance to active resistance, with decoupling through opportunism as the dominant strategy used to circumvent the legislation. Some human resource management (HRM) practices emerged from resort managers’ interactions with external stakeholders and employees. Strategic responses and HRM practices were driven by a search for legitimacy or efficiency and sometimes both. The findings show that there are differences between strategic responses and HRM practices by organisational subfield, local resorts and international hotel chains. The resorts’ market orientation also influenced resort managers’ responses and HRM practices. Research limitations/implications The findings of this paper have limitations because it was limited to a single industry/sector and to a particular piece of legislation. However, it demonstrates the complexity of the relationship between institutional context and HRM. Originality/value This paper shows that responding to employment legislation entails a high level of interplay between the institutional environment and HR actors, and between stakeholders (e.g. employees) and HR actors. It demonstrates the difficulty of reconciling institutional requirements with the preferences of different stakeholders and organisational interests. HR actors actively make sense of institutional requirements and modify HRM practices to accommodate stakeholders’ varying perspectives and preferences. This suggests that in countries such as the Maldives, uneven institutional coverage (e.g. incomplete employment legislation) allows room for organisations to innovate – for better or worse.

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Gold, Steve. "Advanced evasion techniques." Network Security 2011, no. 1 (January 2011): 16–19. http://dx.doi.org/10.1016/s1353-4858(11)70006-x.

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Rooijakkers, Suzan H. M., and Jos A. G. van Strijp. "Bacterial complement evasion." Molecular Immunology 44, no. 1-3 (January 2007): 23–32. http://dx.doi.org/10.1016/j.molimm.2006.06.011.

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Niepelt, Dirk. "Timing tax evasion." Journal of Public Economics 89, no. 9-10 (September 2005): 1611–37. http://dx.doi.org/10.1016/j.jpubeco.2004.10.001.

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Brendle, J�rg, and Saharon Shelah. "Evasion and prediction." Archive for Mathematical Logic 42, no. 4 (May 1, 2003): 349–60. http://dx.doi.org/10.1007/s001530200143.

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Russo, Francesco Flaviano. "Reporting tax evasion." Economia Politica 35, no. 3 (February 3, 2018): 917–33. http://dx.doi.org/10.1007/s40888-018-0096-4.

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Stower, Hannah. "Flu host evasion." Nature Reviews Genetics 15, no. 1 (December 3, 2013): 4. http://dx.doi.org/10.1038/nrg3639.

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Mascola, John R. "Engineering immune evasion." Nature 441, no. 7090 (May 2006): 161. http://dx.doi.org/10.1038/441161a.

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GALASINSKI, DARIUSZ. "Deceptiveness of evasion." Text - Interdisciplinary Journal for the Study of Discourse 16, no. 1 (1996): 1–22. http://dx.doi.org/10.1515/text.1.1996.16.1.1.

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Fehervari, Zoltan. "Glioma immune evasion." Nature Immunology 18, no. 5 (May 2017): 487. http://dx.doi.org/10.1038/ni.3736.

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Kesselman, Jonathan R. "Income tax evasion." Journal of Public Economics 38, no. 2 (March 1989): 137–82. http://dx.doi.org/10.1016/0047-2727(89)90023-6.

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Búzás, Zoltán I. "Evading international law: How agents comply with the letter of the law but violate its purpose." European Journal of International Relations 23, no. 4 (November 30, 2016): 857–83. http://dx.doi.org/10.1177/1354066116679242.

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Despite the widespread nature of evasion (bad-faith compliance), this interesting phenomenon is under-studied in International Relations. Even the most sophisticated typologies of compliance and rule following overlook evasion. This is problematic because evasion is essentially a false positive that looks like genuine compliance but can have the effect of violation. Drawing on purposivist legal theory, this article offers an in-depth discussion of evasion. It articulates what evasion is, why it occurs, how it relates to designed flexibility, and how it impacts accountability. Evasion entails intentional compliance with the letter of the law but violation of the purpose of the law in order to minimize inconvenient obligations in an arguably legal fashion. Three original case studies illustrate the empirical purchase and generalizability of evasion in International Relations. Evasion contributes a more nuanced understanding of compliance, cautions that legality sometimes hinders accountability, and offers policy recommendations to counter undesirable evasion. The article concludes with promising directions for a research program on evasion.

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Masri, Indah. "Gender Perceptions of Religiusity and Machiavellian on Tax Evasion: an Empiric Study of Personal Taxpayers." International Journal of Business Review (The Jobs Review) 5, no. 1 (September 6, 2022): 53–64. http://dx.doi.org/10.17509/tjr.v5i1.50438.

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Tax evasion has long been a problem for governments around the world. This study examines the influence of religiosity, Machiavellian, and gender on tax evasion, as well as the role of gender in moderating the relationship between religiosity and Machiavellian on tax evasion. The sample of this research is 120 respondents who already have NPWP in Jakarta and surrounding areas. The study's results prove that religiosity has a positive effect on tax evasion, and Machiavellian has no effect on tax evasion. In contrast, gender has a significant negative effect on tax evasion. In addition, gender can moderate the relationship between religiosity against tax evasion, but gender cannot moderate the relationship between Machiavellian and tax evasion.

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XIAO, TINGTING, KE LIU, and KIN KEUNG LAI. "TAX EVASION: A TWO-PERIOD MODEL." Asia-Pacific Journal of Operational Research 31, no. 03 (June 2014): 1450017. http://dx.doi.org/10.1142/s0217595914500171.

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We mainly study a taxpayer's optimal strategies of tax evasion and its relevant properties, in order to deduce some effective suggestions and theoretical bases for the tax authority to restrain tax evasion. Based on the Christiansen static model of tax evasion, we formulate a two-period model where the discovery of tax evasion in the second period induces a tax audit in the first period if it has not been done before. The taxpayer has to choose the amount of tax evasion in each period to maximize the total expected utility of the two periods. We show that the threat of having the first-period evasion discovered in the second period diminishes attractiveness of tax evasion in both periods. We also discuss the policy of audit power enhancement, where the audit probability in the second period will be increased if tax evasion is discovered in the first period. We find that this policy may play two roles. First, it can reduce the incentive of tax evasion in the second period if tax evasion is discovered in the first period. Second, a high potential increase of the audit probability may contain tax evasion in the first period but may cause more evasion in the second period.

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