Attitudes, Incentives and Tax Compliance

Our study examines whether combining experimental economics and economics psychology techniques can provide a better understanding of individuals’ tax compliance decisions in the laboratory. We find that considering individuals’ attitudinal, personality and intention measures in addition to economic based variables provides a richer understanding of individuals’ actual tax compliance decisions in the laboratory in the face of monetary incentives. We also find that hypothetical and actual compliance decisions in the laboratory are significantly different from each other. Specifically, we find that actual (hypothetical) compliance decisions are significantly influenced by their moral reasoning (anti-establishment) views. Finally, we find that individuals’ actual compliance decisions in the laboratory correlate more significantly with their admission of prior evasion than either their hypothetical compliance decisions or their responses to case scenarios. The latter result, coupled with the lack of appropriate field data on tax compliance, indicates that actual compliance decisions in the laboratory in the face of monetary incentives and with the use of tax terms in the instructions may be an ideal method of obtaining data on individuals’ tax compliance.

Siting for a Nuclear Power Plant in Saudi Arabia

A site reconnaissance study was conducted in the mid-western coastal area of Saudi Arabia to select the most suitable site for a nuclear power plant. Three potential sites near Yanbu, Rabigh and Jeddah were selected, evaluated and ranked according to their acceptability based on the U.S. Atomic Energy Commission Regulatory criteria. Based on this preliminary investigation, it was found that the area south of Yanbu city is the most feasible site. Geotechnical properties of the soil and rock, seismicity and proximity to load center played an important role in Yanbu site selection. More detailed study is recommended for this site. It is equally important to carry a similar reconnaissance study along the Arabian Gulf

On Hermite-Hermite matrix polynomials

summary:In this paper the definition of Hermite-Hermite matrix polynomials is introduced starting from the Hermite matrix polynomials. An explicit representation, a matrix recurrence relation for the Hermite-Hermite matrix polynomials are given and differential equations satisfied by them is presented. A new expansion of the matrix exponential for a wide class of matrices in terms of Hermite-Hermite matrix polynomials is proposed

Associated Matrix Polynomials with the Second Kind Chebyshev Matrix Polynomials

This paper deals with the study of the associated Chebyshev matrix polynomials. Associated matrix polynomials with the Chebyshev matrix polynomials are defined here. Some properties of the associated Chebyshev matrix polynomials are obtained here. Further, we prove that the associated Chebyshev matrix polynomials satisfy a matrix differential equation of the second order

Current Review of Medical Research in Developing Countries: A Case Study from Egypt

It is amazing to see how medical science has progressed. Medical research is now cross-national and cross-cultural, the relentless progress of globalization poses complex ethical questions for those wishing to do medical research in developing countries. In developing countries, poverty, endemic diseases, and a low level of investment in health care systems influence both the ease of performing and the selection of trials that can benefit the people of the countries. In this chapter, we present an overview of medical research situation in developing countries with critique of different clinical trials that was conducted in Egypt after review. Egypt has 41 universities and 94 health related medical schools. There are 24 faculties of medicine with up to 34 departments in each. Clinical research is an essential mandate for getting Master, Doctorate Degrees, and for promotion of faculty members. In Egypt, the Profession Ethics Regulations issued by the Ministry of Health (MOH) No. 238/2003 was endorsed and maintained in Law 71/2009. Beside these regulations, more than 56 Institutional Review Board (IRB) have been registered. The Egyptian Network of Research Ethics Committees (ENREC) was created in 2008. Yet, in the absence of robust legislative constraints, there is no clear way to avoid violations. Our experience in Tanta Faculty of Medicine is also highlighted in this chapter