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The authors rank the expected monitoring strength of all 575 German tax authorities depending on the tax offices' experience.
But I also add some other covariates like individual auditor characteristics and audit firm-specific characteristics as instruments to control for the effects of auditors' personal values, monitoring strength, and audit firms' selection for the appointed auditor being also certified tax consultant.
Second, companies may consciously appoint their individual auditors to be tax or non-tax certified depending on the company's operational complexity, tax strategy, or monitoring strength since some prior studies already reveal that these aspects are related to firms retaining their auditors to provide tax services (Lassila et al. 2010; McGuire et al. 2012).
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Further, the effectiveness of the PZT patches in monitoring the strength gain in concrete is investigated.
The resonance peaks predicted by both the FE and the analytical models exhibit the same trend of movement as the experiment throughout the curing process, which verifies the effectiveness of the proposed models in monitoring the strength development process of cementitious materials.
However, because the choice of retest interval should be related to the intended purpose of a measurement [ 29], and monitoring muscle strength in young people with cerebral palsy would involve the reassessment of muscle strength over 6 to 12 weeks [ 12], we think that the choice of a 12 week retest interval was appropriate.
This suggests a possibility of earthquake forecast by monitoring the strength of a natural fault by acoustic methods.
The experimental results verify the practicality of the EMI sensing technique for monitoring the strength development in concrete.
Additionally, our model offers a mechanism of monitoring the strength of materials at different temperatures by testing the change of flaw size.
Such quantitative texture measurements from CT or MRI images are potentially useful in monitoring bone strength and predicting future fracture risk.
Autonomous management with attractor selection is so lightweight for vertical handover and does not require monitoring signal strength which causes heavy load and therefore we believe that these simulation results can be evidence for energy saving to some extent.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com