Expertise in corporate tax planning: the issue identification stage

Article Abstract:

A corporate tax issue identification case was used to measure the relationship of 112 tax professionals' performance and their corporate tax knowledge, transaction knowledge and problem solving abilities. The group was divided into a knowledge test group to measure declarative knowledge, a free recall test group to test the subjects' declarative knowledge related to the concept of the case and, a cued recall test group to measure procedural knowledge. Results showed that the relation between knowledge and performance vary according to the measure of performance used. Problem-solving ability was also found to affect qualitative performance only with low levels of knowledge. Greater tax and transaction knowledge was related to university training in corporate tax, case-oriented instruction and experience in corporate tax planning.

Tax return preparation services, Management, Testing, Tax consultants, Tax planning

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On perspective, expertise and differences in accident analyses: Arguments for a multidisciplinary integrated approach

Article Abstract:

Accident analyses and their conclusions and recommendations differ depending on the purpose of the analysis and the basic professional training of the analyst. An illustrative example of an accident in a hospital where three patients died during dialysis, is provided, presenting a legal analysis. The results show how conclusions concerning action to avoid an accident in the future were widely different following a legal analysis and an Accident Evolution and Barrier Function (AEB) analysis. It is argued that a legal framework may not be sufficient and could even be counterproductive.

Research, Accidents

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Computerized feature retrieval of images: suspect identification

Article Abstract:

A computer system that pre-selects mug-shots for witness identification purposes by evaluating physical characteristics associated with the offender can help in suspect identification. Typically, witnesses flip through mug-shot albums, but the effectiveness of this approach decreases as more mug-shots are seen. By placing mug-shots in a specific order based on characteristics identified by the witness, the computer model increases the likelihood that the suspect's picture will be seen early in the identification process.

Usage, Software, Photographs, Eyewitness identification

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