Relevant bibliographies by topics / Tax expertise

Academic literature on the topic 'Tax expertise'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Tax expertise"

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McGuire, Sean T., Thomas C. Omer, and Dechun Wang. "Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?" Accounting Review 87, no. 3 (January 1, 2012): 975–1003. http://dx.doi.org/10.2308/accr-10215.

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ABSTRACT This study investigates whether the tax-specific industry expertise of the external audit firm influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax services from their external audit firm engage in greater tax avoidance when their external audit firm is a tax expert. Because the external audit firm potentially influences clients' tax avoidance activities via the provision of tax consulting services and the financial statement audit, we also examine whether the overall expertise (i.e., the combined tax and audit expertise) of the external audit firm is associated with tax avoidance. We find that the external audit firm's overall expertise is generally associated with greater tax avoidance, which suggests that overall experts are able to combine their audit and tax expertise to develop tax strategies that benefit clients from both a tax and financial statement perspective. In combination, our results suggest that the tax-specific industry expertise of the external audit firm plays a significant role in its clients' tax avoidance. Data Availability: Data used in this study are available from public sources identified in the article.
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Kh.N., Jamalov, and Abdullayev A.B. "Development Of The Methodology Of Accounting Expertise Of Tax Obligations." American Journal of Management and Economics Innovations 3, no. 05 (May 31, 2021): 151–63. http://dx.doi.org/10.37547/tajmei/volume03issue05-23.

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The appointment of an accounting expertise is now becoming increasingly popular, since proof of tax violations is impossible without the use of professional skills and knowledge in the field of accounting and taxation. To produce a new methodological toolkit, an examination of tax liabilities, a logical model for organizing and conducting an accounting examination of tax liabilities, and a method of applying analytical procedures for identifying objects and cases of illegal actions related to understating the taxable base for VAT and income tax have been developed.
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Huang, Huichi, and Wei Zhang. "Financial expertise and corporate tax avoidance." Asia-Pacific Journal of Accounting & Economics 27, no. 3 (January 17, 2019): 312–26. http://dx.doi.org/10.1080/16081625.2019.1566008.

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Kim, Eun Hee, and Im Hyeon Kim. "The Industry Expertise of Auditor and Tax Avoidance." Korean Accounting Journal 26, no. 4 (August 30, 2017): 39–76. http://dx.doi.org/10.24056/kaj.2017.06.005.

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Kuhlmann, Diane Orlich, and Alexandre Ardichvili. "Becoming an expert: developing expertise in an applied discipline." European Journal of Training and Development 39, no. 4 (May 5, 2015): 262–76. http://dx.doi.org/10.1108/ejtd-08-2014-0060.

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Purpose – This paper aims to examine the development of expertise in an applied discipline by addressing the research question: How is professional expertise developed in an applied profession? Design/methodology/approach – Using a grounded theory methodology (GTM), nine technical-tax experts, and three experienced, non-expert tax professionals were interviewed regarding their experience in developing technical-tax expertise. Using GTM procedures, a core concept and variables (categories and properties of categories) were identified. A theory is advanced which explains the interaction of the core concept and the variables. Findings – This theory proposes that expertise in applied disciplines occurs through years of engaging in the high-value, non-routine work. Professionals with an intelligence matched to the discipline and willingness to work hard are more likely to be successful in this non-routine work. Professionals who find the discipline fascinating and who revel in ambiguity are likely to repeatedly seek this non-routine work. Finally, professionals in organizations with complex client issues are more likely to have opportunities to engage in non-routine work. Research limitations/implications – This study proposed a theory related to a very specific profession – tax accounting. Future research would be appropriate to determine whether other applied disciplines have a similar dynamic in developing expertise. Originality/value – Based on existing theories of expertise, this study developed a new theory of how professional expertise is developed in an applied discipline.
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M. Naufal Shidqii Dhiyaulhaq and Agustin Fadjarenie. "The Effect of the Director's Tax Expertise, the Tax Consultant Profession and the Frequency of the Board of Commissioners' Meetings on Tax Avoidance." Journal of Economics, Finance and Accounting Studies 5, no. 1 (January 17, 2023): 63–72. http://dx.doi.org/10.32996/jefas.2023.5.1.5.

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This study aims to determine the effect of the application of the Director's Tax Expertise, the Profession of Tax Consultant and the Frequency of Board Commissioners' Meetings on Tax Avoidance. This study uses a quantitative method, with the data reaching a total of 205 financial reports from 2015 to 2019. The results of this study indicate that the expertise of the director (in the field of taxation, the tax consultant profession and the frequency of board meetings have a significant effect on tax avoidance. The findings of this study are that the use of ex-DGT tax consultants contributes to an increase in the incidence of tax avoidance. This research only uses secondary data where the interpretation of the resulting data is very perceptive.
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Frisca Tania, Feren, and Mukhlasin. "The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia." Management & Economics Research Journal 2, no. 4 (September 22, 2020): 66–85. http://dx.doi.org/10.48100/merj.v2i4.126.

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This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.
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Dewi, Rindi Fitria, and Aria Farah Mita. "The Impact of Audit Committee’s Financial Expertise and Status on Accrual Earnings Management." Jurnal Akuntansi dan Keuangan 21, no. 2 (November 4, 2019): 82–89. http://dx.doi.org/10.9744/jak.21.2.82-89.

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This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.
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Мудрова, Svetlana Mudrova, Ездина, Natalya Ezdina, Бурденко, and Elena Burdenko. "Algorithm of diagnosing enterprises object investment when implementing integration strategies." Economics 4, no. 6 (December 9, 2016): 29–32. http://dx.doi.org/10.12737/22216.

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The article deals with the problem of diagnostics of the enterprise carried out before its acquisition. With the implementation of the integration, strategy investors need to have accurate information about financial and economic activity of the company is the investment object. For complete information to legal, tax, financial expertise and valuation expertise that would make an informed management decision. When conducting tax examiner identifies problems in the tax sphere on the calculation, payment of taxes and estimated risk of litigation. Legal expertise is necessary for conformity assessment of financial and economic activity of the company is the investment object to the legislation. Valuation expertise allows you to determine the market value of the whole property complex, as well as to evaluate the existence of encumbrances of property. The ongoing financial expertise uses information in other types of examinations, and shall confirm or reveal discrepancies between actual performance and stated. The algorithm of diagnosing enterprise-investment object can be applied to all enterprises regardless of the organizational-legal form, industry ownership.
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Deslandes, Manon, Anne Fortin, and Suzanne Landry. "Audit committee characteristics and tax aggressiveness." Managerial Auditing Journal 35, no. 2 (December 11, 2019): 272–93. http://dx.doi.org/10.1108/maj-12-2018-2109.

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Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach This paper is an empirical research using archival data from 289 Canadian listed companies for the 2011-2015 period. Findings The authors find that measures of expertise and diligence are significantly related to tax aggressiveness. Financial expertise and tenure on the audit committee play an important role in constraining tax aggressiveness, as does having a larger audit committee. Research limitations/implications One limitation – and an area for future research – is that the effects of the audit committee members’ relationships with managers of the firms were not investigated. Practical implications Knowledge of audit committee characteristics may send a signal to shareholders, investors and tax agencies regarding the company’s potential risk with respect to aggressive tax planning. The analysis provides useful insights for board governance committees when determining the profile of persons to nominate for board positions and committees. In discussing tax-risk management, the study may heighten audit committee members’ awareness of their role in this respect. Originality/value This study’s results indicate that even in a setting where incentives for firms to be tax-aggressive is low compared to high-tax rate countries, there is variability in firms’ tax aggressiveness. This situation allows us to find audit committee characteristics that are effective in decreasing tax aggressiveness.
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Dissertations / Theses on the topic "Tax expertise"

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Kwok, Heather Hei Man. "Determinants of expertise of Olympic style Taekwondo performance." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/509.

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The purpose of this study was to identify the determinants of expertise and the contributory effect of domains to the Olympic style Taekwondo performance. Eighty-seven Taekwondo athletes with different levels of expertise, namely elite, sub-elite and practitioner were recruited. Subjects' performance in attributes within the physical domain was assessed by Queens College Step Test, running-based anaerobic sprint test, vertical jump test, side-stepping test, and sit-and-reach test. Subjects were also be surveyed with the Athletic Coping Skills Inventory-28 (ACSI-28) (Chinese version) to obtain a profile of their psychological and emotional attributes. Perceptual attributes of subjects was assessed by Stork balance test, Start Excursion Balance Test and Ruler Drop Reaction Time Test. Notational analysis of subjects' performance in the competition was conducted for determining their technical and tactical domain. Descriptive statistics were used to create a profile of attributes of Taekwondo athletes. Two-way ANOVA were used to identify the difference between female and male athletes, and athletes with different levels of expertise in different domains. Discriminant function analysis was used to determine the contributory effect of each domain to the expertise of Olympic style Taekwondo. Elite athletes obtained a significantly higher mean value than the sub-elite athletes and practitioners in the length of upper limbs (F=6.15, p=.00), the length of lower limbs (F=10.21, p=.00), and lateral agility (F=15.71, p=.00). Discriminant function analysis revealed that the contributory effect of physical domain was the highest among the five domains for determining the expertise in Olympic style Taekwondo with Wilk's Lambda as .70 (p<.05).
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Eberhartinger, Eva, and Matthias Petutschnig. "Practicing Experts' Views on BEPS: A Critical Analysis." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4686/1/SSRN%2Did2683552.pdf.

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In July 2013 the OECD, to tackle multinational tax avoidance, published its Action Plan against base erosion and profit shifting. The Action Plan suggests a variety of legislative and administrative measures to eliminate frictions from interactions between domestic tax laws and international tax treaties, including potential double non-taxation of businesses operating in several countries. By virtue of the OECD's structure, the proposed measures have been designed and developed predominantly by representatives from the tax administrations of OECD member countries. Our research investigates the views and opinions of other stakeholders in this process, namely tax experts from practice. We conduct a conjoint analysis, surveying experts in international taxation regarding their perceptions and beliefs on the effectiveness of the proposed actions. We find that experts rank actions that are aimed at enhancing international coordination and cooperation, as well as actions that reduce legal uncertainty, higher than other actions. Of lesser importance are antitreaty-abuse measures, further transparency at the taxpayer level and amendments to the definition of permanent establishment. (authors' abstract)
Series: WU International Taxation Research Paper Series
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Brière, Marie. "L' influence des représentations collectives sur les marchés de taux, le rôle des banques centrales et des experts." Paris 10, 2002. http://www.theses.fr/2002PA100046.

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Dans ce travail, nous nous penchons sur les mécanismes de formation des taux d'intérêt. L'idée est de mettre en évidence l'existence de représentations collectives (économiques et monétaires) sur les marchés de taux, et de montrer le rôle des banques centrales et des experts dans leur élaboration. Dans la première partie, nous analysons les résultats des modèles de formation des taux d'inter^et. Nous mettons en évidence un certain nombre d'anomalies sur les taux, et montrons le rôle des représentations collectives sur les marchés dans l'explication de ces anomalies. . . Dans la deuxième partie, nous montrons que les banques centrales transmettent aux marchés une certaine conception de l'économie et de la politique monétaire par l'intermédiaire de leur communication. . . La troisième partie de la thèse est consacrée au rôle des experts dans la formation des représentations des marchés. .
In this thesis work, we studied the interest rate formation mechanisms. We wanted to show that there exits collective perceptions (on economy and monetary policy) in interest rates markets and to exhibit the role of central banks and economist-experts in their elaboration. In the first part of the thesis, we analyze the results of interest rates models. We show that there are anomalies in interest rates, and exhibit the role of collective perceptions in financial markets to explain these anomalies. . . In the second part, we show that thanks to their communication, central banks transmit a certain conception of the economy and monetary policy to the markets. . . The third part of the thesis is dedicated to the analysis of the role of experts in the formation of market perceptions. .
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Bottecchia, Sébastien. "Système TAC : télé-assistance collaborative : réalité augmentée et NTIC au service des opérateurs et des experts dans le cadre d'une tâche de maintenance industrielle supervisée." Toulouse 3, 2010. http://thesesups.ups-tlse.fr/1268/.

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Le système T. A. C. A été conçu avec l'objectif de proposer un nouveau mode de communication distant. Lorsqu'un opérateur a besoin d'être assisté sur une tâche manuelle, les supports techniques classiques comme le téléphone ou la visioconférence montrent rapidement leurs limites en termes d'interaction humaine. En permettant à un expert distant de voir exactement ce que l'opérateur voit, il peut interagir avec lui en temps réel grâce à la réalité augmentée via un paradigme d'interaction adéquat que nous avons nommé « Picking Outlining Adding ». En guidant l'opérateur grâce à des indices virtuels, l'expert lève les ambiguïtés de langage et les difficultés de communication sont évitées. Les opérations sont ainsi plus facilement exécutées. Les expérimentations que nous avons menées vont dans ce sens, montrant l'efficacité de ce nouveau mode de communication. Qui plus est, les principes d'interactions sont suffisamment généraux pour dépasser le cadre original de la maintenance industrielle
T. A. C. System was built in order to propose a new mode of remote communication. When an operator needs to be assisted on a manual task, classical technical support methods as phone or visioconference rapidly show their limits in terms of human interaction. By allowing a distant expert to see exactly what an operator is seeing, he could interact with him in interactive time thanks to augmented reality via an adequate interaction paradigm we named « Picking Outlining Adding ». In guiding the operator through visual guidance information, expert removes the ambiguities of language and communications difficulties are avoided. Operations are then easily performed. The experiments we have conducted go in this direction, showing the effectiveness of this new mode of communication. Moreover, interactions principles are sufficiently general to be applied to other use cases that go beyond the originally planned industrial maintenance
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GU, CHEN-HUA, and 顧珍華. "The Relationship between Accounting Firm Industry Expertise and Corporate Tax Avoidance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/23803219957019904448.

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碩士
輔仁大學
會計學系碩士班
105
The sample of this study consists of public companies listed on TSE and OTC from 2010 to 2015 in Taiwan. This study examines the relationship between accounting firm industry expertise and corporate tax avoidance. Accounting firm industry specialization and corporate tax avoidance are important issues of stakeholders. This study examines accounting firm industry expertise and dependency on clients in order to explore the impact of audit quality on corporate tax avoidance. The empirical results show that high level of accounting firm industry expertise, audit pricing dependence and longer auditor tenure is significantly positive-associated with tax avoidance. Improvements in the audit quality of accounting firm constrain clients’ tax avoidance. When accounting firm industry expertise is familiar with the customer’s industrial characteristics, knowledge and operation, it is sufficient to check whether the customer has improper management behavior and tax avoidance. The reason why accounting firm constrain clients’ tax avoidance, is to improve the reputation of the audit firm for improve the audit quality.
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Sekane, Teboho Henry. "The importance of knowledge sharing in increasing revenue collection in SARS." Thesis, 2014. http://hdl.handle.net/10210/12456.

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M.Com. (Business Management)
The South African Revenue Service (SARS) is an organ of the state, which has a mandate of collecting revenue for the government. The organisation is faced with numerous challenges in its task of collecting revenue. The challenges include the current recession that the world economy is going through and the deliberate tax evasion by businesses and individuals. To execute its mandate effectively, the organisation has to look continuously at how it uses its internal resources and how it can effectively lower the costs of collecting revenue. This research study looks at the importance of knowledge sharing in support of revenue collection at SARS. SARS recently launched a compliance model, indicating a problem of non-compliance, which contributes to the high debt figures for the organisation, compared with some revenue authorities in Europe, North America, Australia and Africa. The focus of this research study was the two Johannesburg offices of the debt management department of SARS, Alberton and Sunninghill (Megawatt Park). A qualitative research design was chosen for this study to obtain an in-depth feel of the knowledge sharing in the organisation. Interviews were conducted with 19 respondents from the two offices and the findings are presented in table format, with a detailed illustration of the responses and quotes from the respondents. The research objectives were met and the research hypothesis was accepted. The study concludes with six recommendations and a suggestion for future research. The limitations of the study were that it was limited to the Johannesburg area and confined to the debt management department at SARS.
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Yen, Chih-Fung, and 顏志峰. "A Study on the Relationship between Audit Committee Accounting Experts and Book-tax Differences." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/71327381386331774671.

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碩士
國立臺灣大學
會計學研究所
102
This thesis investigates the effect of the audit committee establishment and the number of accounting experts on book-tax differences. Book-tax differences may result from the different purposes between the financial reporting standards and tax rules or result from earnings management. This study predicts that firms with audit committees will have less book-tax differences, and firms with the number of accounting experts will have less book-tax differences. Using the listed companies with an audit committee during years 2008 to 2012, I find that firms with audit committee have less book-tax differences than firms without audit committee. However, I did not find that firms with the number of accounting experts in an audit committee have less book-tax differences. The potential explanations may be due to the fact that independent directors serve dual roles both as a monitor of management regarding financial reporting and a consulting advisor regarding tax planning.
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FANG, Pin-Rong, and 方品蓉. "Study of the difference in opinions on service quality between tax experts and taxpayers –using Taipei County Branch of National Tax Administration of Northern Taiwan Province as example." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/76121091147471376734.

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碩士
開南大學
企業管理學系碩士班
95
In order to implement and realize various measures on improving service quality, after Executive Yuan has drafted and enforced “Direction for offering greater convenience for the people in all governmental organizations and agencies” in 1971, the government has being working very hard on increasing service quality. Furthermore, in 1997, the government brought the “Comprehensive Improvement of Service Quality Project” into effect and institute “Service Quality Award of Executive Yuan” in the hope to accelerate the speed of increasing the service quality of governmental organizations. Since Tax authorities are in charge of levying tax which causes the reduction in people’s property, therefore, they are more focusing on increasing service quality than other administrative authorities. Even with great efforts, there are still complains sometimes. Therefore, there is a need to dig deeper into people’s expectation on service quality in an ever-changing environment. The elements of service quality are very complex and there are many literatures and papers probing into this topic. This study utilizes Analytical Hierarchy Process, AHP, method which uses concise element hierarchy structure to study research targets’ cognitive understanding and variation on the aspects of increasing service quality, evaluation standards and the degree of importance. According to the relationship and weight found between those elements in this study and in the hope of increasing domestic tax service quality, the study results could be offered as reference for tax authorities in drafting policy or plans on increasing service quality. According to the findings organized by this study, there are three aspects on service quality of tax authorities: Service personnel, physical environment and service process. Under service personnel aspect, there are four evaluation standards such as service manner, professional knowledge, personnel’s clothes and appearance and incorruptible image; Under physical environment aspect, there are four evaluation standards including office atmosphere, service facility, service route planning and surrounding traffic condition; Under service process aspect, there are four evaluation standards which are complain handling, operation efficiency, extended service hour and application procedures on services. The main conclusions of this study are as follows: 1.There are still no differences in opinion between the management level of tax authorities and tax payers on the aspects of service quality and the establishment of evaluation standards. 2.The cognitive understanding on the priority of service quality aspects between tax authorities and tax payers are the same. According to the weight from high to low are “service personnel”, “service process” and “physical environment”. The cognitive understanding on the top six service quality evaluation items in terms of relative importance between management level of tax authorities and tax payers are the same (operation efficiency, professional knowledge, service manner, incorruptible image, complain handling and application procedures on services), just a little difference on the ranking sequence. The last two evaluation items chosen by tax experts are office atmosphere and surrounding traffic condition which are all belonged to physical environment aspect. However, the last two evaluation items chosen by tax payers are personnel’s clothes and appearance and extended service hour which are belonged to service personnel aspect and service process aspect respectively. 3.Tax authorities should first focus on increasing the quality of service personnel and service process when drafting service quality improvement project so the solution could be closer to tax payers’ needs. Of course, physical environment is also an important area which cannot be ignored.
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Books on the topic "Tax expertise"

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Conference on Accounting Research (1997 University of Chicago). Studies on experts and the application of expertise in accounting, auditing, and tax. Chicago: Institute of Professional Accounting, 1997.

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Plaine, Lloyd Leva. Plaine on generation-skipping transfer tax: Breakfast with the experts series '95. Boston, MA: MCLE, 1995.

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101 ways to pay less tax 2015/16: Top tips for reducing your tax bill, from the experts 2015. [Place of publication not identified]: Lawpack Publishing Ltd, 2015.

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Tax Answers at a Glance 2011: Instant Answers, Advice and Tips from the Experts. London: Lawpack Pub., 2011.

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Covey, Richard B. Covey on current estate planning developments: Estate planning experts in residence series. Boston (10 Winter Pl., Boston 02108-4751): MCLE, 1994.

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United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters. International cooperation in tax matters: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its sixth meeting. New York: United Nations, 1992.

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Matters, United Nations Ad Hoc Group of Experts on International Co-operation in Tax. International cooperation in tax matters: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its seventh meeting. New York: United Nations, 1997.

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Tax answers at a glance 2015/16: Instant answers, advice and tips from the experts. London: Lawpack Publishing, 2015.

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Tax answers at a glance 2009/2010: Instant answers, advice and tips from the experts. 9th ed. London: Lawpack Publishing Ltd, 2009.

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United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters. International co-operation in tax matters: Report of the Ad Hoc Group of Experts on International Co-operation in Tax Matters on the work of its third meeting. New York: Dept. of International Economic and Social Affairs, United Nations, 1987.

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Book chapters on the topic "Tax expertise"

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Pavlova, K. S., and N. V. Knyazeva. "Artificial Intelligence Technologies in Tax Consulting and Forensic Tax Expertise." In Digital Technologies in the New Socio-Economic Reality, 291–300. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-83175-2_38.

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Kaminska, Monika Ewa. "Variations on Bismarck: Translations of Social Health Insurance in Post-Communist Healthcare Reforms in Central and Eastern Europe—The Role of Vertical and Horizontal Interdependencies." In International Impacts on Social Policy, 449–62. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86645-7_35.

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AbstractIn the 1990s, Central and Eastern Europe (CEE) countries (except for Latvia) moved away from tax-based financing of healthcare in favour of social health insurance (SHI). This paradigmatic change was domestically driven; the World Bank’s recommendations to retain tax-based healthcare financing were ignored. Yet, in defining the institutional set-up of the emerging SHI systems, CEE countries did rely on the expertise of international organisations as well as experts from Western Europe (mainly Germany and France). The external advisors tailored their recommendations to the diverse national contexts, which facilitated policy learning. Consequently, rather than strictly following the Bismarckian blueprint, CEE healthcare systems have developed into hybrids, combining Bismarckian, Beveridgean and private healthcare elements, thus diverging from Western European points of reference as well as among each other.
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Druga, Ertila. "World Bank Intervention and Introduction of Social Health Insurance in Albania." In International Impacts on Social Policy, 225–35. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86645-7_18.

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AbstractThis chapter investigates the influence of the World Bank in the formulation of Social Health Insurance law in Albania. Findings suggest that in the case of Albania, although the external influence was not able to determine the policy choice, it did, however, to some extent, shape policy formulation. The World Bank offered its expertise and assistance in formulating details of related law and defining the parameters of the future contributory system. Another important finding relates to the position of the World Bank in preserving the model of financing health through general tax revenues. That is contrary to the expectation that any idea uttered by the World Bank is neoliberal.
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Nehring, Holger. "The Paradoxes of State-Building: Transnational Expertise and the Income Tax Debates in the United States and Germany, c.1880‑1914." In Global Debates about Taxation, 97–115. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230625518_6.

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Thom, Michael. "Tax Your Sins, Experts Say." In Taxing Sin, 1–21. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49176-5_1.

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Englert, Carina Jasmin. "Self-made Experts?" In Tat-Ort Medien, 169–90. Wiesbaden: VS Verlag für Sozialwissenschaften, 2012. http://dx.doi.org/10.1007/978-3-531-19457-8_8.

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Yamamoto, Takashi. "Professional Practices in Fixed Assets Valuation and Assessor Education in North America: Suggestions for Japan." In New Frontiers in Regional Science: Asian Perspectives, 123–37. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_9.

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AbstractThis paper examined and compared the situation of and problems with professional practices in fixed assets valuation and assessor education between North America (the United States and Canada) and Japan. Because professional practice in tax assessment takes place within individual municipalities in North America, the opportunities for external experts to participate in the practice are limited. Moreover, external institutions and universities that provide professional education educated the assessors who were in charge of these professional practices. As a result, the costs of professional practices in tax assessment and assessor education and training have been kept low. In Japan, there has been no foundation through which to foster experts within individual municipalities, so much professional practice is outsourced; consequently, this practice has become ineffective and unstable. Thus, Japan can refer to the North American system of providing complete professional tax assessment services within each municipality, as well as the fostering of experts through external organizations.
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Stewart, Miranda. "Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts." In Global Debates about Taxation, 182–200. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230625518_10.

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Zhu, Hengshu, Enhong Chen, and Huanhuan Cao. "Finding Experts in Tag Based Knowledge Sharing Communities." In Knowledge Science, Engineering and Management, 183–95. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-25975-3_17.

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Costa, Gianni, and Riccardo Ortale. "Collaborative Recommendation of Temporally-Discounted Tag-Based Expertise for Community Question Answering." In Advances in Knowledge Discovery and Data Mining, 41–52. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47426-3_4.

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Conference papers on the topic "Tax expertise"

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Kaverina, E. Yu. "ROLE AND SIGNIFICANCE OF JUDICIAL TAX EXPERTISE IN INVESTIGATION OF TAX CRIMES." In MATERIALS VIII International Scientific and Practical Conference. Izdatelstvo Prospet LLC, 2021. http://dx.doi.org/10.31085/9785998811869-2021-8-110-114.

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Golikova, V. V. "TASKS OF THE JUDICIAL TAX EXPERTISE CALCULATIONS WITH A BUDGET FOR PROPERTY TAX ORGANIZATIONS." In MATERIALS VIII International Scientific and Practical Conference. Izdatelstvo Prospet LLC, 2021. http://dx.doi.org/10.31085/9785998811869-2021-8-59-61.

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Isley, Jon, Matthew Gutscher, and Benjamin Henezi. "Study of Carbon Capture in Oilsands Production and Upgrading." In SPE Canadian Energy Technology Conference. SPE, 2022. http://dx.doi.org/10.2118/208941-ms.

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Abstract Canada's oilsands production and upgrading industry has plans for a regional CO2 pipeline, enabling carbon capture and sequestration (CCS) solutions for reducing industry CO2 emissions. In order to evaluate the relative merits of carbon capture solutions, a case study is developed of three hypothetical carbon capture facilities: one post-combustion from a SAGD facility, a second post-combustion from an upgrader hydrogen plant, and a third pre-combustion from an upgrader hydrogen plant. All cases are based on process configurations of commercially proven technologies. Capital costs are developed for each of the cases based on Fluor process expertise and historical cost data for the oilsands region. Process and utility balances are developed to inform net carbon intensity reductions along with operating costs. The study includes a discussion of the influencing factors to CCS economics, including looking at the carbon footprint balance of production and upgrading operations, the existing utility profile, economies of scale, and carbon lifecycle impacts of choices. In addition to net carbon avoidance from a $CAD/ton CO2 perspective, the results also inform on relative merits of carbon intensity reduction of produced liquid fuels which generate carbon credits and revenue under the Canadian Clean Fuel Standard (CFS). Consideration of both carbon tax avoidance and fuel carbon intensity need to be considered to justify capital investment.
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Ribeiro, Isac S., Rodrygo L. T. Santos, Marcos A. Gonçalves, and Alberto H. F. Laender. "On Tag Recommendation for Expertise Profiling." In WSDM 2015: Eighth ACM International Conference on Web Search and Data Mining. New York, NY, USA: ACM, 2015. http://dx.doi.org/10.1145/2684822.2685320.

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Islam, Raka, Rayhana Nayema Sohel, and Faruque Hasan. "Fighting Climate Change Through Technology and Innovation: Reviewing Actions of the Petroleum Industry." In Offshore Technology Conference. OTC, 2022. http://dx.doi.org/10.4043/32029-ms.

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Abstract Greenhouse gas emissions from human activities are increasing the global temperature at an alarming rate. There is high pressure on oil and gas industry from policy makers and climate activists to reduce emission from hydrocarbon production. However, transitioning into a low carbon future is a long game that needs massive investments for innovation and infrastructure. Carbon Capture, Utilization and Storage (CCUS) plays an important role in clean energy transitions. This paper reviews actions taken by several major exploration and production (E&P) companies in CCUS as well as their renewable energy ventures. CCUS technology contributes to capturing CO2 from critical economic sectors such as power plants and chemical industries and utilizing the captured CO2 or storing it permanently underground. Oil industries have been utilizing CO2-EOR for decades. They are investing in all parts of the CCUS supply chain to find cost effective and diverse solutions. The paper reviews few major projects undertaken by BP, Chevron, Equinor, Eni, ExxonMobil, Occidental, Shell and Total. The CCUS projects accumulate to removing 35 million tonnes per year (MMtpa) of CO2 currently, with a potential to remove 100 MMtpa of CO2, which is equivalent to emissions from about 22 million cars. Renewable energy ventures by oil majors are also discussed which amount to almost 100 GW of wind and solar addition. Renewable energy projects requires high capital investment and certain types of expertise, which makes oil and gas industry perfectly positioned to take their experience in hydrocarbon production and bring it to energy transition projects. In addition, federal tax credit in CCUS and renewables help with large-scale deployment of the projects.
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Islam, Raka, Rayhana Nayema Sohel, and Faruque Hasan. "Fighting Climate Change Through Technology and Innovation: Reviewing Actions of the Petroleum Industry." In Offshore Technology Conference. OTC, 2022. http://dx.doi.org/10.4043/32029-ms.

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Abstract Greenhouse gas emissions from human activities are increasing the global temperature at an alarming rate. There is high pressure on oil and gas industry from policy makers and climate activists to reduce emission from hydrocarbon production. However, transitioning into a low carbon future is a long game that needs massive investments for innovation and infrastructure. Carbon Capture, Utilization and Storage (CCUS) plays an important role in clean energy transitions. This paper reviews actions taken by several major exploration and production (E&P) companies in CCUS as well as their renewable energy ventures. CCUS technology contributes to capturing CO2 from critical economic sectors such as power plants and chemical industries and utilizing the captured CO2 or storing it permanently underground. Oil industries have been utilizing CO2-EOR for decades. They are investing in all parts of the CCUS supply chain to find cost effective and diverse solutions. The paper reviews few major projects undertaken by BP, Chevron, Equinor, Eni, ExxonMobil, Occidental, Shell and Total. The CCUS projects accumulate to removing 35 million tonnes per year (MMtpa) of CO2 currently, with a potential to remove 100 MMtpa of CO2, which is equivalent to emissions from about 22 million cars. Renewable energy ventures by oil majors are also discussed which amount to almost 100 GW of wind and solar addition. Renewable energy projects requires high capital investment and certain types of expertise, which makes oil and gas industry perfectly positioned to take their experience in hydrocarbon production and bring it to energy transition projects. In addition, federal tax credit in CCUS and renewables help with large-scale deployment of the projects.
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Betiku, Adedola, and Bassey Okon Bassey. "Exploring the Barriers to Implementation of Carbon Capture, Utilisation and Storage in Nigeria." In International Petroleum Technology Conference. IPTC, 2022. http://dx.doi.org/10.2523/iptc-22387-ms.

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Abstract The global economy has increased CCUS technology development programmes to attain its commercial deployment, which is expected to be beneficial for developing countries such as Nigeria. This paper aims to examine the barriers to CCUS implementation in Nigeria by investigating the differences between global CCUS and Nigerian status, evaluating the perspectives of industry and government practitioners on the economic barriers to CCUS implementation, and identifying policy and industry strategies to deepen the adoption of CCUS. Study participants were selected using a purposive sampling technique to explore the opinions of personnel working in three oil-related agencies: Nigerian National Petroleum Corporation, Ministry of Petroleum Resources and Nigerian Liquefied Natural Gas. Information collected from existing literature and related reports on CCUS were critically analysed, whereas data from semi-structured interviews were generated by audio-recording of participants’ responses. These responses were transcribed from audio recordings for each participant and quality controlled by ensuring that transcripts matched the respective responses. Transcripts were analysed using thematic analysis, exploring the research theme using both theory and practice. The theoretical framework utilised PESTEL and SWOT analyses to evaluate the macro environment and the internal and external environment of CCUS implementation in Nigeria. PESTEL analysis showed that CCUS implementation in Nigeria is driven by various regulatory and policy frameworks, lack of adequate capital, public acceptance and infrastructure. Similarly, the SWOT analysis showed that Nigeria has enough coal reserves that could serve as a potential for CCUS implementation. However, Nigeria’s weaknesses include lack of expertise in CCUS technology, inadequate capital for CCUS investment and policy summersaults by successive governments. Nigeria should thus consider the introduction of subsidies to mitigate various barriers and challenges that hinder CCUS implementation, e.g., low tax rate for enterprises involved in CCUS implementation. There is also urgent need to improve funding of CCUS implementation through foreign direct investment or by the equity market. Furthermore, the importance for an enhanced technology to deepen the adoption of CCUS in Nigeria can not be overemphasized as the world moves towards decarbonisation and Net Zero.
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Naiseh, Mohammad, Caitlin Bentley, and Sarvapali D. Ramchurn. "Trustworthy Autonomous Systems (TAS): Engaging TAS experts in curriculum design." In 2022 IEEE Global Engineering Education Conference (EDUCON). IEEE, 2022. http://dx.doi.org/10.1109/educon52537.2022.9766663.

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Zeng, Qingtao, Anping Xu, Yeli Li, and Chunhe Piao. "Intelligent Tag Prediction Algorithms for Acupuncture Experts." In 2019 15th International Wireless Communications and Mobile Computing Conference (IWCMC). IEEE, 2019. http://dx.doi.org/10.1109/iwcmc.2019.8766620.

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Hajnrih, Jasmina. "Entrepreneurship in Conditions of Digital Business Transformation." In 27th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2022. http://dx.doi.org/10.46541/978-86-7233-406-7_209.

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An entrepreneur is a holder of a small business. According to the number of registered, this form of business organization significantly exceeds the companies in the current active status. They represent companies of persons who, although they carry an increased business risk, have a number of dominant advantages. Different types of activities are organized as entrepreneurial activities, agencies, bureaus, and not as companies, because the legal procedure is simpler and the holder of the business is mostly one natural person, so there is no need to pool capital. A large number of entrepreneurs have been operating on the market of the Republic of Serbia for years, which indicates the fact that companies also deal with long-term business strategy. In a turbulent economic environment, entrepreneurs had to adapt to various changes. The biggest change that started in 2014 is electronic communication and business with the Tax Administration. This process was only an introduction to the period of transition of the entrepreneur in which he will have to make a decision and strategy, how to overcome and enable business that is unknown to him, and explicitly imposed as the only solution. Modernizing and adapting the corporate business to changes in business is not a big deal, but every innovation that includes digitalization and electronic communication is a great effort for most entrepreneurs to overcome it, because problems arise due to lack of trained people and financial opportunities to support adaptation to new business conditions. In this paper, I will show what problems an accounting agency in the form of an entrepreneur faces in the conditions of digital transformation, not only through its own business, but also through the business of its clients. The aim of the research is to get acquainted with the problem of long-term business of entrepreneurs in an unstable economic environment in the form of imposed digitalization of business, which necessarily entails entering the zone of the unknown, but also a large financial burden in overcoming it. Methodological procedures in the form of surveying entrepreneurs and analysis of financial indicators should provide an answer to the main problem and subject of research, which is what options and tools are available to the entrepreneur in creating a strategy of survival in market competition and overcoming imposed and legally binding tasks. The research generated a primary conclusion, which is that it is certainly an acceptable option for younger entrepreneurs to include in the modernization of business processes by applying their own technological knowledge. Older entrepreneurs are mostly considering the option of including the heir in the family business, or in the absence of it, leaving entrepreneurship, which is certainly the most unfavorable outcome for both the economy and the entrepreneur, because he can still do his primary job with greater expertise than younger beginners.
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Reports on the topic "Tax expertise"

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Agrawal, Asha Weinstein, Serena Alexander, and Ashley M. Hooper. Understanding COVID-19’s Impact on Local Transportation Revenue –A Mid-Crisis View from Experts. Mineta Transportation Institute, October 2022. http://dx.doi.org/10.31979/mti.2022.1938b.

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When COVID-19 swept into the United States in early 2020, it upended two patterns of behavior critical to transportation funding: how people traveled and where economic activity occurred. This study explored how, one year into the pandemic, experts in California believed that the COVID-19 pandemic was impacting local transportation budgets. We interviewed 34 funding experts who represented local transportation and public works departments, state officials, and municipal finance experts. In these conversations, conducted from December 2020 to March 2021, we asked interviewees how they saw COVID-19 impacting their overall local transportation budgets in the short and long term as well as which specific revenue sources were particularly effected. Key findings were as follows: the transportation revenue impacts from COVID-19 varied greatly by place, mode, and type of local government; public transit was the mode that experienced the most drastic change in transportation revenues; federal coronavirus relief funds allowed essential services to continue through the pandemic; the shift to telework had an enormous impact on transportation budgets by changing the location of taxable activities and thus reallocating revenue differently across local jurisdictions; and COVID-19 spotlighted long-term challenges with both motor fuel taxes and the distribution of sales tax from online purchases.
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Johnson, Billy, and Zhonglong Zhang. The demonstration and validation of a linked watershed-riverine modeling system for DoD installations : user guidance report version 2.0. Engineer Research and Development Center (U.S.), April 2021. http://dx.doi.org/10.21079/11681/40425.

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A linked watershed model was evaluated on three watersheds within the U.S.: (1) House Creek Watershed, Fort Hood, TX; (2) Calleguas Creek Watershed, Ventura County, CA; and (3) Patuxent River Watershed, MD. The goal of this demonstration study was to show the utility of such a model in addressing water quality issues facing DoD installations across a variety of climate zones. In performing the demonstration study, evaluations of model output with regards to accuracy, predictability and meeting regulatory drivers were completed. Data availability, level of modeling expertise, and costs for model setup, validation, scenario analysis, and maintenance were evaluated in order to inform installation managers on the time and cost investment needed to use a linked watershed modeling system. Final conclusions were that the system evaluated in this study would be useful for answering a variety of questions posed by installation managers and could be useful in developing management scenarios to better control pollutant runoff from installations.
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Otero Tapia, Amalio Segundo, Julio César Sánchez Sánchez, Luis Alejandro Forero Barón, Roy Antonio Castillo Giraldo, and Zuyin Chiquinquirá Lima Hernández. Análisis de la oferta académica en educación superior en el sur del departamento de sucre frente al potencial productivo de la región y la vocación de sus habitantes. Universidad Nacional Abierta y a Distancia, April 2021. http://dx.doi.org/10.22490/ecacen.4680.

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Con el presente trabajo se busca analizar la oferta académica presentada por las instituciones de educación superior presentes en el sur del departamento de Sucre en la región caribe colombiana, contrastándola con el potencial productivo y la vocación de sus habitantes para saber que tanto aporta dicha oferta al desarrollo a partir de su labor como actores importantes y activos dentro del departamento, de esta manera, se puede identificar cuáles con las necesidades académicas que se requiere suplir para desarrollar el potencial productivo de la región. La investigación consta de tres objetivos específicos que permiten saber que tan engranada esta la academia con el desarrollo productivo de la región, se desarrolla a través de la revisión de fuentes secundarias para obtener la información relevante para el estudio y por medio de fuentes primarias a través de entrevista a expertos de la zona para obtener información de primera mano que permita conocer la satisfacción y expectativa de sus habitantes.
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Martínez-Peña, Luz Marina, and Adriana Morales-Robayo. Validación de instrumento sobre competencias del perfil laboral de regentes de farmacia. Universidad Nacional Abierta y a Distancia - UNAD, 2021. http://dx.doi.org/10.22490/ecisa.4781.

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Objetivo: Validar un instrumento que permite recoger información de la percepción que tienen sus egresados y docentes sobre las habilidades y competencias, que integran el perfil profesional del Tecnólogo en Regencia de Farmacia, formado por la Escuela de ciencias de la Salud de la Universidad Nacional Abierta y a Distancia (UNAD). Método: En este documento se describen los procesos de construcción y validación de tal instrumento. En el primero, se contó con la participación de un grupo de expertos y, el segundo se realizó a través de una prueba piloto, soportada en la valoración de dicho instrumento, por parte de los docentes del componente disciplinar específico del programa, seleccionados por su amplio conocimiento de éste y de una muestra representativa de sus egresados. Resultados: Los resultados obtenidos permiten afirmar que es un instrumento válido y confiable. Conclusión: El instrumento diseñado mide lo que se pretende medir, en este caso la percepción de egresados y docentes sobre habilidades y competencias que integran el perfil profesional del Tecnólogo en Regencia de Farmacia, egresado de la Universidad Nacional Abierta y a Distancia.
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Avni, Adi, and Gitta L. Coaker. Proteomic investigation of a tomato receptor like protein recognizing fungal pathogens. United States Department of Agriculture, January 2015. http://dx.doi.org/10.32747/2015.7600030.bard.

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Maximizing food production with minimal negative effects on the environment remains a long-term challenge for sustainable food production. Microbial pathogens cause devastating diseases, minimizing crop losses by controlling plant diseases can contribute significantly to this goal. All plants possess an innate immune system that is activated after recognition of microbial-derived molecules. The fungal protein Eix induces defense responses in tomato and tobacco. Plants recognize Eix through a leucine-rich-repeat receptor- like-protein (LRR-RLP) termed LeEix. Despite the knowledge obtained from studies on tomato, relatively little is known about signaling initiated by RLP-type immune receptors. The focus of this grant proposal is to generate a foundational understanding of how the tomato xylanase receptor LeEix2 signals to confer defense responses. LeEix2 recognition results in pattern triggered immunity (PTI). The grant has two main aims: (1) Isolate the LeEix2 protein complex in an active and resting state; (2) Examine the biological function of the identified proteins in relation to LeEix2 signaling upon perception of the xylanase elicitor Eix. We used two separate approaches to isolate receptor interacting proteins. Transgenic tomato plants expressing LeEix2 fused to the GFP tag were used to identify complex components at a resting and activated state. LeEix2 complexes were purified by mass spectrometry and associated proteins identified by mass spectrometry. We identified novel proteins that interact with LeEix receptor by proteomics analysis. We identified two dynamin related proteins (DRPs), a coiled coil – nucleotide binding site leucine rich repeat (SlNRC4a) protein. In the second approach we used the split ubiquitin yeast two hybrid (Y2H) screen system to identified receptor-like protein kinase At5g24010-like (SlRLK-like) (Solyc01g094920.2.1) as an interactor of LeEIX2. We examined the role of SlNRC4a in plant immunity. Co-immunoprecipitation demonstrates that SlNRC4a is able to associate with different PRRs. Physiological assays with specific elicitors revealed that SlNRC4a generally alters PRR-mediated responses. SlNRC4a overexpression enhances defense responses while silencing SlNRC4 reduces plant immunity. We propose that SlNRC4a acts as a non-canonical positive regulator of immunity mediated by diverse PRRs. Thus, SlNRC4a could link both intracellular and extracellular immune perception. SlDRP2A localizes at the plasma membrane. Overexpression of SlDRP2A increases the sub-population of LeEIX2 inVHAa1 endosomes, and enhances LeEIX2- and FLS2-mediated defense. The effect of SlDRP2A on induction of plant immunity highlights the importance of endomembrane components and endocytosis in signal propagation during plant immune . The interaction of LeEIX2 with SlRLK-like was verified using co- immunoprecipitation and a bimolecular fluorescence complementation assay. The defence responses induced by EIX were markedly reduced when SlRLK-like was over-expressed, and mutation of slrlk-likeusing CRISPR/Cas9 increased EIX- induced ethylene production and SlACSgene expression in tomato. Co-expression of SlRLK-like with different RLPs and RLKs led to their degradation, apparently through an endoplasmic reticulum-associated degradation process. We provided new knowledge and expertise relevant to expression of specific be exploited to enhance immunity in crops enabling the development of novel environmentally friendly disease control strategies.
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Shpigel, Nahum, Raul Barletta, Ilan Rosenshine, and Marcelo Chaffer. Identification and characterization of Mycobacterium paratuberculosis virulence genes expressed in vivo by negative selection. United States Department of Agriculture, January 2004. http://dx.doi.org/10.32747/2004.7696510.bard.

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Mycobacterium avium subsp. paratuberculosis (MAP) is the etiological agent of a severe inflammatory bowel disease (IBD) in ruminants, known as Johne’s disease or paratuberculosis. Johne’s disease is considered to be one of the most serious diseases affecting dairy cattle both in Israel and worldwide. Heavy economic losses are incurred by dairy farmers due to the severe effect of subclinical infection on milk production, fertility, lower disease resistance and early culling. Its influence in the United States alone is staggering, causing an estimated loss of $1.5 billion to the agriculture industry every year. Isolation of MAP from intestinal tissue and blood of Crohn's patients has lead to concern that it plays a potential pathogenic role in promoting human IDB including Crohn’s disease. There is great concern following the identification of the organism in animal products and shedding of the organism to the environment by subclinically infected animals. Little is known about the molecular basis for MAP virulence. The goal of the original proposed research was to identify MAP genes that are required for the critical stage of initial infection and colonization of ruminants’ intestine by MAP. We proposed to develop and use signature tag mutagenesis (STM) screen to find MAP genes that are specifically required for survival in ruminants upon experimental infection. This research projected was approved as one-year feasibility study to prove the ability of the research team to establish the animal model for mutant screening and alternative in-vitro cell systems. In Israel, neonatal goat kids were repeatedly inoculated with either one of the following organisms; MAP K-10 strain and three transposon mutants of K-10 which were produced and screened by the US PI. Six months after the commencement of inoculation we have necropsied the goats and taken multiple tissue samples from the jejunum, ileum and mesenteric lymph nodes. Both PCR and histopathology analysis indicated on efficient MAP colonization of all the inoculated animals. We have established several systems in the Israeli PI’s laboratory; these include using IS900 PCR for the identification of MAP and using HSP65-based PCR for the differentiation between MAV and MAP. We used Southern blot analysis for the differentiation among transposon mutants of K-10. In addition the Israeli PI has set up a panel of in-vitro screening systems for MAP mutants. These include assays to test adhesion, phagocytosis and survival of MAP to/within macrophages, assays that determine the rate of MAPinduced apoptosis of macrophages and MAP-induced NO production by macrophages, and assays testing the interference with T cell ã Interferon production and T cell proliferation by MAP infected macrophages (macrophage studies were done in BoMac and RAW cell lines, mouse peritoneal macrophages and bovine peripheral blood monocytes derived macrophages, respectively). All partners involved in this project feel that we are currently on track with this novel, highly challenging and ambitious research project. We have managed to establish the above described research systems that will clearly enable us to achieve the original proposed scientific objectives. We have proven ourselves as excellent collaborative groups with very high levels of complementary expertise. The Israeli groups were very fortunate to work with the US group and in a very short time period to master numerous techniques in the field of Mycobacterium research. The Israeli group has proven its ability to run this complicated animal model. This research, if continued, may elucidate new and basic aspects related to the pathogenesis MAP. In addition the work may identify new targets for vaccine and drug development. Considering the possibility that MAP might be a cause of human Crohn’s disease, better understanding of virulence mechanisms of this organism might also be of public health interest as well.
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