FACTORS AFFECTING TAX COMPLIANCE IN SELF-ASSESSMENT SYSTEM: A STUDY ON LARGE TAXPAYERS IN YANGON REGION (Naing Oo, 2023)

Taxpayers have a greater chance of evading taxes if they are aware of tax- related issues. To improve tax compliance and government revenue, it is very important to improve taxpayer knowledge, which has a higher tendency to promote tax compliance than tax penalties. The main objective of the study is to analyses the factor affecting tax compliance in self-assessment system in terms of taxpayers as well as tax auditors perception. This study used mix-methods of both quantitative and qualitative approaches within the same study. The primary data were gathered from large taxpayers and the tax auditors. There are a total of 300 respondents from large taxpayers companies by using closed-ended questionnaires and then interview to 15 tax auditors with opened-ended questions. The respondents were chosen randomly. The quantitative results show that tax audit and tax knowledge have weak significance and the most important factors impacting large tax payers are tax compliance, tax education, and motivation. However, qualitative results show that large taxpayers themselves are required to acknowledge to pay tax equal to their income. If they do so, the benefits are better for the government and taxpayers. The LTO must offer tax awareness training to boost tax evaders' compliance, Besides, taxpayers should support tax auditors by promptly supplying any requested documents and offering any aids that are required to make smooth auditing. The study recommends that education programs for taxpayers are beneficial to tax administrations because educated taxpayers create better citizens. The government also needs to provide the tax education in high school level for student like other neighboring countries. Finally, taxpayers must operate their business in compliance with the law, and taxpayers are required to abide by tax rules and maintain accounting records in accordance with accounting standards

A Study on Farmers' Perception of the Adoption of Good Agricultural Practices ( Gap) of Rice Production in Sagaing Region (Aung Naing Oo, 2022)

Good Agricultural Practices (GAP) is a set of collection procedures and standards that comply with the methods to minimize the harmful infection in every production chain. The results of GAP are in safe and healthy food and nonagricultural products while carrying into account socio-economic and sustainable environment. The study proposes to know the barriers to be able to widespread the adoption of Good Agricultural Practices (GAP) and find the impact of the agricultural firm by using the adoption of Good Agricultural Practices in focused area. The findings of the study are producing agricultural products in a safe and sustainable way and with assurance is truly conforming to standards of Good Agriculture Practices but the planters don't dare to accept the sensitivity on GAP, GAPs can be spent the external costs when the social costs from a good or service outweigh the private costs incurred by the suppliers and Myanmar GAP adopters were facing with enormous challenges and risks such as lack of fertilizers, inadequate finance, extreme poverty, lack of education, vulnerable the access of GAP markets, threatens the disaster and rainfalls, and cost of production among others conventional farming system

Parents’ Perceptions on Private Educators in the Basic Education in Dagon Seikkan Township ( Yan Naing Oo, 2024)

This study investigates parents' perceptions of private educators within the basic education sector in Myanmar, specifically in Dagon Seikkan Township. The primary objectives are to assess parents' views regarding private educators and identify the key factors influencing their choices to choose private education for their children. To achieve these objectives, a descriptive method was employed, utilizing both primary and secondary data sources. Primary data were collected through a questionnaire survey administered to 308 respondents from selected private schools, while secondary data were gathered from government records and relevant literature dating from 2013-2022 to the present. The findings reveal a generally positive perception of private educators among parents, highlighting confidence in the curriculum and a preference for private education due to perceived quality, individualized attention, and effective teaching methodologies. However, challenges such as financial burdens, accessibility issues, and concerns regarding teacher qualifications were also identified, indicating the complexities families face in navigating the private education landscape

Multi-energy retail market simulation with autonomous intelligent agents

Tese de doutoramento. Engenharia Electrotécnica e de Computadores. 2005. Faculdade de Engenharia. Universidade do Port

A microcontroller based LED display board

A display screen of “” is constructed by using the light emitting diodes. The display screen is controlled and driven by the PIC16F84A microcontroller via opto-couplers. The program source code is written in Pic Basic Pro language, compiled into Hex file with Microcode Studio IDE and embedded into PIC microcontroller using EPIC Programmer

Decision Tree Models for Medical Diagnosis

Data mining techniques are rapidly developed for many applications. In recent year, Data mining in healthcare is an emerging field research and development of intelligent medical diagnosis system. Classification is the major research topic in data mining. Decision trees are popular methods for classification. In this paper many decision tree classifiers are used for diagnosis of medical datasets. AD Tree, J48, NB Tree, Random Tree and Random Forest algorithms are used for analysis of medical dataset. Heart disease dataset, Diabetes dataset and Hepatitis disorder dataset are used to test the decision tree models

Design And Implementation Of A Secure Network Connection Of The University

A network security is the most vital component of a campus network design. Campus network faces the security challenges which are influenced by network infrastructure. Secured network will guard valuable data and information of an organization from security attacks associated with network. A university network has a various type of usages, such as teaching, learning, research, management, e-library, result publishing and connection with the external users. The university network needs to have security network design to protect from different types of threats and attacks. Most of organizations use physical firewalls and encryption mechanisms to adapt the security features of campus network. This paper provides a framework for implementing secure VPN connection with IPCop opensource firewall in campus network. According to the evaluation of the users’ interview, the usage of this technique has become possible to provide cost effective, reliability and data integrity in secure data transmission

Gravitational Collapse in Self-Similar Spacetimes

Attempts are made to give an alternative description of self-similar spacetimes which is proving to be very substantial and useful in astrophysics and general relativity. The metric for collapsing dust cloud is utilized in this formalism. The nature of gravitational collapse in selfsimilar spacetimes has been studied in detail and relevant physical interpretations of the results obtained are given. Some interesting results of the calculation have been visualized

A Route Selecting System (RSS) for Travelling from A Predefined Location

Implementation of Route Selecting System (RSS) for Travelling from A Predefined Location by using using A* search algorithm for minimization of total distance or cost

Financial Behavior of Small and Medium Enterprises in Monywa Industrial Zone (Khin Naing Oo, 2007)

The obiective of this dissertation is to investigate thefinancial behavior of Snull and Medium Enterprises in Myanmar using SMEs in Monywa Industrial Zone as a case study. The determinants of capital strucrure andfinancing of Myanntar SMEs, rhefactors which influenced the financial behavior of Myanmar SMEs and the options for financing in SMEs will be considered. In order to fulfill this obiective a lheoretical model to explain the financial structure of SMEs is used to test certain hypotheses concerning capital structure and financing of SMEs in Monywa Industrial Zone. The first part of this study draws on pecking Order Theory with asymmetric informalion. Accordingly, financial structure of the surveyed firms showed that financing of proiects by a firm is undertaken by first using internal resources, then debt, and as a final resort, equity. This result is consistent with Myers, (1984) proposition. The second portion of the study focuses on effecrs of firnt's characteristics ott tlte average use of external funds and investment behavior. A ntore contplete entpirical analysis of the Jinancial hierarchy hypothesis is also undertaken. The relationship between financing of SMEs and inJluencing factors is analysed. The interaction behyee, investment spending, four dependent variables for capital structure and financing, artd fi'e indepentdent variables are captured using stotistical methods such as use of descriptive statistics and Regression analysis. Several maior conclusions arise from this empirical analysis. Firstly signi/ica,t influence of internal funds on firm inveslntent spending is found. Further ytore, busi,ess 'vize i.s' not directly related lo lhe capital strucrure. Two of the hypotheses are sypportetl and interesling Jindings are realizecl. This research eontributes to the developntettt of SME'v in Monywa Industrial Zone(MIZ) by providing policy intplicarions ott /inarcial 'supporl program and managemenl and educalion supporr progrant like suggestio, o, establishment of training and financial support by Supervisory Contrnittee of MIZ. This committee should conduct mutual credit guaranlee activities, other business angle networks and guarantee scheme for Bank loans. Hopefulty, this research will encourage future studies on financial support system and policy to support rhe developntent of SMEs