Appendix B Data Use Agreement Essay - 858 Words

Appendix B: Data Use Agreement DATA USE AGREEMENT This Data Use Agreement, effective as of 6/15/2016 , is entered into by and between Arlene Wacha (â€Å"Data Recipient†) and Dr. Stephen Genco, Superintendent of Jackson School District (â€Å"Data Provider†). The purpose of this Agreement is to provide Data Recipient with access to a Limited Data Set (â€Å"LDS†) for use in research in accord with the HIPAA and FERPA Regulations. 1. Definitions. Unless otherwise specified in this Agreement, all capitalized terms used in this Agreement not otherwise defined have the meaning established for purposes of the â€Å"HIPAA Regulations† codified at Title 45 parts 160 through 164 of the United States Code of Federal Regulations, as amended from time to time. 2. Preparation of the LDS. Data Provider, Dr. Genco, shall prepare and furnish to Data Recipient, Arlene Wacha, a LDS in accord with any applicable HIPAA or FERPA Regulations 3. Data Fields in the LDS. No direct identifiers such as names may be included in the Limited Data Set (LDS). In preparing the LDS, Dr. Parlapanides shall include the data fields specified as follows, which are the minimum necessary to accomplish the research: The researcher intends to analyze NJASK test achievement from 7th to 8th grade for those students enrolled in the 8100 English courses which changed from traditional periods in 2008-2009 to extended blocks of time in 2009-2010. The researcher will need access to the following data: Identification ofShow MoreRelatedThe Importance Of Website Research Project789 Words   |  4 Pagesmember on data collection and documentation procedures. Video clips from You Tube on children playing or performing academic activities will be used for the training. The PI and research team member will watch each video clip and document the durations and frequencies of the identified target behaviors using the data collection form (Appendix D). The PI and the research team member will discuss and clarify the criteria for the target behaviors that did not reach ≠¥ 90% interrater agreement. The dataRead MoreUnited Parcel Service Airlines Operations1182 Words   |  5 Pagesservices, and various motor carriers, express companies, freight forwarders, and air couriers such as Federal Express (FedEx), DHL, Emirates SkyCargo, Korean Air Cargo, Cathay Pacific Cargo, and Lufthansa Cargo. Other areas of competition include the use of mail substitutes (e.g., e-mail, cloud services, etc.) and alternative shipping modes (e.g., trucking, shipping and rail). (FAA, 2015a; Woods, 2015). Risks Various risk factors can influence, interrupt and/or disrupt both domestic and internationalRead MoreResearch Methodology For An Organization Essay1732 Words   |  7 Pagesimplement reform and transformation initiatives. It is suitable for this research because the results from it could be used by the prison executive when conducting similar projects. The two types of data sources employed to conduct the research are secondary data and primary data. Stage one, secondary data were gathered from four resources. The Task Force Report on Prison Reform and Transformation, a strategic document outlining the reform and improvement strategy to be undertaken on the (OCMS), reportsRead MoreSensory Diet, By Patricia Wilbarger964 Words   |  4 Pagesactivity plan designed with the emphasis on timing, intensity, and sensory qualities and intended to decrease sensory defensiveness (P. Wilbarger Wilbarger, 2001). Currently, the term â€Å"sensory diet† is used by therapists to refer to interventions that use sensorimotor activities multiple times a day to facilitate the participants’ ability to organize sensory stimuli. For this study, sensory diet will encompass an individualized activity plan consisting of a variety of activities to deliver vestibularRead MoreSampling And Data Collection Plan1203 Words   |  5 PagesSampling and Data Collection Plan Business Research Project Part Patricia Tyler, Cynthrea Font, Jacob Moorer, Abner Segovia QNT/561 September 28, 2015 Professor: Dr. Luis R. Mora Sampling and Data Collection Plan Introduction This paper outline the sampling and data collection procedure used to test MTD Flower’s by Mail hypothesis. The MTD Flower’s by Mail hypotheses are: H0: Implementing TQM with MTD Flower’s vendors (IV) will improve customer satisfaction (DV). HA: Implementing TQM withRead MoreMethod. Design. The Study Was Designed As A Randomized1357 Words   |  6 Pagesfound in Appendix A. Upon the conclusion of the two minute recall period, the participants were instructed to stop writing and put down their writing instrument. A stapler was passed around, and the participants were instructed to staple their demographics survey, recall sheet, and drawings together. The stapled sheets were then collected by the experimenters. The experimenters shuffled and marked each set of papers with a unique number between 1 and 23 in order to identify the resulting data whileRead MoreWriting The Results Section Is More Intimidating Than Writing Materials And Methods1271 Words   |  6 Pagesto use all your writing skills to objectively present your key findings in an orderly and logical sequence using illustrative materials and text. Your Results should be organized into different segments or subsections where each one presents the purpose of the experiment, your experimental approach, data including text and visuals (tables, figures, schematics, algorithms, and formulas), and data commentary. For most journals, your data commentary will include a meaningful summary of the data presentedRead MoreTiffany Co960 Words   |  4 Pagesw/ household incomes over $100,000 to grow by 20% (O) • Low cost manufacturing abroad Ââ€" China, Brazil (O) • High discretionary income of baby-boomers through credit card use (O) 2. Technology • Increased availability of Internet (O) • Increased use of E-Commerce (O) • New QAD MFG/PRO software to collect real-time data (O) 2. Political-Legal • Increase in free trade (O/T) • China s membership to WTO (O) • WTO Ââ€" World Trade Organization (O/T) • Tax benefits associated w/ ETI (O) Read MoreStarbuckss Marketing Plan For Starbucks1305 Words   |  6 PagesVerismo. All of the intricacies that make Starbucks a big success also offer challenges to the company that puts more weight on an effective strategic management process. 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Essay on Pros and Cons of Animal Testing - 2125 Words

Pro Animal Testing Animal testing has become a wide contribution in medical field in order to find new treatment, developing new medicines and improving the existing ones as well as testing the safety and effectiveness of new medicines. Some medicines development is depending on animal research, for instances, vaccines and insulin for diabetes and kidney transplants. However, there are many diseases that their cures are still undiscovered yet and one of them is AIDS (Tanir, 2012). Frankie L. Trull once said in his article of Animal Test Research Has Saved Many Human Lives, â€Å"[†¦] fight against cancer has seen 24 significant biomedical advances in the past 30 years. None of them could have occurred without animal research.† Therefore, this†¦show more content†¦This is because human body system is incredibly complex. Toxicity – Predicting the Potential Harmful Effects Another importance of animal testing is this testing makes large contribution in toxicity; a study of harmful effects of chemical substance on living organisms besides finding cure for human diseases (The MSPCA–Angell, 2013). In fact, Daston, Procter and Gamble made a clarification in their article of Alternatives in Reproductive Toxicity: A Way Forward, that animal tests are being relied on for the prediction of potential harm of chemicals which may affect human reproductive system. This is because, as some animals and human have identical characteristics in complex body system, animal tests that is conducted for evaluating toxicity of reproductive are designed to apply on the complete reproductive cycle. Those three authors also added that animal testing become a medium for good prediction of toxicity as animal body systems are as complex as human’s. Rather than testing the chemical substances on human which is used for predicting potential harmful effects on body sy stem, animal testing is the most appropriate and safest medium to save human lives. Benefits the Animals for Treatment Diseases Animal testing is not only beneficial to human but also animals, at least to those who are not used in the experiments, such as pets and endangered species. Along with researching for new treatments and medicines forShow MoreRelatedThe Pros And Cons Of Animal Testing937 Words   |  4 PagesAbout Animal Testing? Kaylee Smith 9-6-2017 AGR 199 Introduction and Background Not very many people think about the fact that a majority of the products they buy have been tested on animals, let alone animal testing in general. Animal testing has been going on for many years, with the use of dogs, cats, mice, rabbits, mini pigs, and farm animals. When someone brings up animal testing there usually is an argument about the pros and cons. Many people are against it because the animals are beingRead MoreThe Pros and Cons of Animal Testing2973 Words   |  12 Pagescabinet has been tested on an animal at one point or another. A government funded corporation called the Food and Drug Administration, abbreviated as the FDA, is in charge of making sure that all drugs, cosmetics, biological products, and more are efficient, secure, and safe for human usage. The FDA will not allow any drug to be released or sold to the human population if it has not first been tested on animals. In fact, when a drug is first created it is tested on animals before humans are even all owedRead MoreThe Pros and Cons of Animal Testing1413 Words   |  6 PagesIntroduction Each year in USA laboratories more then 100 million animals are burned, poisoned and lamed (Top 5 Shocking Animal Experimentation Facts). Each year scientists use animals in order to progress, to improve life of people and animals. However, many testing animals suffer and die. But others do not agree and support the fact that we should use animals because of advance. So what are advantages and disadvantages of using animals? This problem will be researched from different areas such asRead MorePros And Cons Of Animal Testing1074 Words   |  5 Pages Animal Testing is a enormous upset in the word today. Animal activist have been trying to put an end to it for years , but to no avail. Animal testing is when scientist will use animals to do experiments on . They will either hook heavy machinery to these poor defenseless animals or inject them with harsh chemicals just to see if its okay for human use. Over 26 millions of animals are used every year in just the united states alone for these cruel acts by the hand of man. Testing on animals haveRead MorePros And Cons Of Animal Testing1288 Words   |  6 Pagesâ€Å"Each animal bred or used for research, whether a mouse, fish, or monkey, is an individual capable of experiencing pain, suffering, and distress† (â€Å"Animal† 2013). The advancements in technology today had sparked a debate worldwide on whether it is right or wrong to use animals for experimentation in laboratories. With newl y advanced scientific technology, experts are able to utilize advanced technology to simulate functions of the human body on a much smaller scale, including microchips of humanRead MoreThe Pros And Cons Of Animal Testing2487 Words   |  10 PagesMillions of animals suffer painfully and even die as an outcome of scientific research. The effects of drugs, food additives, cosmetics and other chemical products slowly kill innocent animals every year. Although some people believe animal testing is necessary, others firmly believe that the alternatives choices that have been discovered over the years are the way to go. Especially because these choices are cheaper, more reliable and do not harm animals. This essay looks into the pros and cons of animalRead MoreThe Pros And Cons Of Animal Testing1725 Words   |  7 PagesEach year, more than 100 million animals are experimented on in U.S. laboratories. These experiments are for things such as biology lessons, medical training, curiosity -driven experimentation, and chemical, drug, food, and cosmetics testing.(Procon writers) Animal testing, also known as animal experimentation, is the use of non-human animals in experiments that seek to control the variables that affect the behavior or biological system under study. Animal testing is controversial and people findRead MoreThe Pros And Cons Of Animal Testing826 Words   |  4 PagesAnimal testing, although extremely debated, is something that should no longer be practiced anywhere around the world. Let’s start by taking a look at just how much animal testing is practiced in the United States as well as in other countries. The article called, â€Å"Animal Use Statistics† from the Humane Society International, says, â€Å"Only a small proportion of countries collect and publish data concerning their use of animals for testing and research, but it is estimated that more than 115 millionRead MoreThe Pros And Cons Of Animal Testing1502 Words   |  7 Pag esthat animal testing is beneficial to the advancement of human knowledge, while animal rights’ activists claim that animal testing is not humane and violates animals’ rights. The controversy over animal testing is best understood as a disagreement about whether animal testing is beneficial to humans. Each year more than 100 million animals are killed in the U.S. Every country has a law that permits medical experimentation on animals. While some countries protect particular kinds of animals fromRead MorePros And Cons Of Animal Testing905 Words   |  4 PagesAnimal testing has been the target of animal cruelty groups since the beginning of its existence, but the benefits it provides, humans and animals far greater than the type of method that is used to get the results. Scientists Karl Landsteiner’s success in finding a cure to polio is an example of how the benefits of animal testing helped better future human lives. In his experiments he discovered that P olio viruses had three variations, meaning that they would have to produce a product that could

Wgu Nut1 Nursing Informatics - 1481 Words

NUT1 Task 1 Western Governors University NUT1 NUT1 Task 1 What is EMR? Electronic Medical Records â€Å"a paperless, digital and computerized system of maintaining patient data, designed to increase the efficiency and reduce documentation errors by streamlining the process.†(Santiago, n.d., para. 1) Benefits of EMR * Paper records can be reduced or completely eliminated. * Less time consuming. * Enhances efficiency. * Reduces errors in documentation, as the process of entering information is streamlined. * Improves and speeds up work flow. * Makes sharing of information across hospitals and healthcare providers possible. * Healthcare professionals have access to all pertinent health related information. *†¦show more content†¦* Reduction of medication errors- Barcode medication administration safeguards against wrong pt/wrong med/wrong dose errors and alerts to potential medication interactions (Goth, 2006). * Auditing and feedback reports- immediate access to quality indicator and patient feedback reports (Avatar reports) * Comprehensive patient records- all patient data including history, treatments, results and outcomes are available at a single electronic source. Project Coordination Team Responsible for selection, creation and implementation of the EMR system * Information Technology (IT) department-oversees technical aspects, maintenance and overall operation of the EMR system. * Senior Management- responsible for selection and purchase of EMR system, providing resources and training for team members, budgeting guidelines and establishing deadlines for task completion. * EMR Vendor * Physician Champions- Inputs the needs and feedback of team physicians. * Nurse Champions- Represents nursing team members. Inputs the needs and feedback of nurses and clinical departments. Multidisciplinary Team Champions- Inputs needs and feedback from interdisciplinary team members i.e.- pharmacy , laboratory, dietary etc Role of the Super User Super Users are select team members who have been extensively trained in the EMR system and whose primary role is to be accessible and act as a resource to team

The association between tax and liability - MyAssignmenthelp.com

Question: 1. From your firms financial statement, list each item of equity and write your understanding of each item. Discuss any changes in each item of equity for your firm over the past year articulating the reasons for the change. 2. What is your firms tax expense in its latest financial statements? 3. Is this figure the same as the company tax rate times your firms accounting income? Explain why this is, or is not, the case for your firm. 4. Comment on deferred tax assets/liabilities that is reported in the balance sheet articulating the possible reasons why they have been recorded. 5. Is there any current tax assets or income tax payable recorded by your company? Why is the income tax payable not the same as income tax expense? 6. Is the income tax expense shown in the income statement same as the income tax paid shown in the cash flow statement? If not why is the difference? 7. What do you find interesting, confusing, surprising or difficult to understand about the treatment of tax in your firms financial statements? What new insights, if any, have you gained about how companies account for income tax as a result of examining your firms tax expense in its accounts? Answer: Answer 1 Different types of financial statements provide the overall picture of the financial health of the companies. Three major substances of the financial statements of the companies are Assets, Liabilities and Owners Equity (Brigham Ehrhardt, 2013). This part attempts to analyze all the items of equity of CSR Limited, Australia. According to 2017 Annual Report of CSR Limited, four items of equity of the company are Issued Capital, Reserves, Retained Profits and Non-Controlling Interests (csr.com.au, 2017). Issued capital refers to the share capital issued to the shareholders in order to raise capital for business operations. The latest annual report of CSR Limited shows a slight fall in issued capital in 2017 from 2016; that is $ 1036.8 in 2017 and $ 1041.1 in 2016 (csr.com.au, 2017). Total number of share issued in 2017 and 2016 are 504,480,858 and 505,700,315. Less number of issued shares is the reason for the decrease in issued capital in 2017 over 2016 (csr.com.au, 2017). The next item is Reserves. Reserves refer to the excess amount of money paid by the shareholders apart from the par value of shares. As per the annual report of CSR Limited, the amount of reserve was positive in 2016 that is $ 20.4 million; but in 2017, drastic decline in reserve can be observed and it has become negative that is $ (73. 4) million (csr.com.au, 2017). The major purpose of reserve in CSR Limited is reserve for hedge, restive for foreign currency transition, reserve for employee shares, reserve for share-based payment trust, non-controlling reserve and other reserves. In 2017, the major reasons for the decline in reserve are compensation of hedge loss in equity, transfer of hedge profit, recycling of foreign currency, disposal of equity investments, acquisition of treasury shares and non-controlling interest on subsidiary acquisition (Brigham Houston, 2012). The next item in equity is Retained Profit that is the total profit or loss of the organizations from foundation time. The annual report of CSR Limited shows a large increase in retained profit in 2017 from 2016; the amount is $ 191.6 million and $ 123.2 million in 2017 and 2016 respectively (csr.com.au, 2017). The main reason for CSR Limited to increase their retained profit is the increase in profit after tax. The next equity item is non-contro lling interests that shows a massive dip in 2017 as compared to 2016; that is $ 51.5 in 2017 and $ 132.5 in 2016 (csr.com.au, 2017). Answer 2 Companies have to incur different types of expenses like selling expenses, administrative expenses and other operating expenses. One of such important expense for CSR Limited is Tax Expenses. Tax expenses can be obtained by multiplying the tax rate with the before tax income of the companies after the process of tax reconciliation (Thomas Zhang, 2014). It needs to be mentioned that CSR Limited owes their business tax expenses to the government of Australia. According to the regulation of Australian Taxation Law, income tax rate for CSR Limited in 2017 and 2016 was 30%. According to the annual report of CSR Limited, decrease in income tax expenses can be seen; that is $ 61.7 million in 2017 and $ 64.4 million in 2016 (csr.com.au, 2017). CSR Limited has shows their total income tax expenses in two parts; they are Current Tax Expenses and Deferred Tax Expenses for the movement of deferred tax balances. Decrease in current tax expenses can be seen in 2017 from 2016; that is $ 29.3 milli on in 2017 and $ 43.9 million in 2016 (csr.com.au, 2017). On the contrary, increase in deferred tax expenses can be seen for CSR Limited in 2017 from 2016; that is $ 32.4 million in 2017 and $ 20.5 million in 2016. CSR Limited has $ 9.3 million and $ 34.5 million as income tax payable for their consolidated group; that are PGH Bricks Pavers Pty Limited and Gove Aluminium Finance Limited (csr.com.au, 2017). Answer 3 According to 2017 Annual Report of CSR Limited, the company has $ 266.8 million and $ 233.7 million as profit before income tax in 2017 and 2016 respectively. At the same time, CSR Limited has 30% tax rate applicable on profit before income tax (csr.com.au, 2017). In this tax rate, the tax expense of CSR Limited should be $ 80.0 million ($ 266.8 million*30%) in 2017 and $ 70.1 million ($ 233.7 million*30%) in 2017. However, the reported income tax expenses of CSR Limited are $ 61.7 million and $ 64.4 million in 2017 and 2016 respectively. It implies CSR Limited has clear differences between the actual and reported income tax expenses. The observation of the tax reconciliation statement of CSR Limited shows the presence of some specific factors that are responsible for this difference in CSR Tax expenses. These items are adjusted with the calculated tax expenses of CSR Limited after the payment of tax and thus, difference can be seen. The first item is share of net profit of joint ven ture entities. It implies that CSR Limited has earned some profit from their joint venture business and thus, it is required to deduct tax from that portion of profit (Dhaliwal et al., 2013). For this purpose, $ 4.3 million in 2017 and $ 3.7 million has been deducted (csr.com.au, 2017). The next item is non-taxable profit on property disposal. It needs to be mentioned that companies are required to pay tax on the income from disposal of any asset and the same has happened with CSR Limited. For this reason, CSR Limited had to deduct $ 1.9 million in 2017 and $ 5.9 million in 2016. The next substance is under payment and over payment of income tax in 2016 and 2015. For this reason, in 2016, CSR Limited received a tax refund of $ 3.0 million that has been added with the tax expenses. However, in 2017, CSR Limited had to pay the rest of income tax of 2016 that leads to the payment of $ 11.4 million as income tax in 2017 (csr.com.au, 2017). The next item is other items that include the i mpact of permanent differences regarding significant items (Armstrong, Blouin Larcker, 2012). For this reason, $ 0.7 million has been deducted in 2017 and $ 3.0 million has been added in 2016 (csr.com.au, 2017). These above-mentioned factors are responsible for creating difference in income tax expenses in the presence of same tax rate. Answer 4 There are many instances of the payment of extra amount of tax on the assets by the companies and these assets are called Deferred Tax Assets (Laux, 2013). On the other hand, companies have been seen to pay less amount of tax for the liabilities and they are called Deferred Tax Liabilities (Harrington, Smith Trippeer, 2012). In the balance sheet or statement of financial position of CSR Limited, the reporting of both deferred tax assets and liabilities can be observed. As per the statement of financial position of CSR Limited, in 2017 and 2016, the amounts of deferred income tax assets are $ 201.2 million and $ 239.3 million respectively (csr.com.au, 2017). The observation of the statement of financial position of CSR Limited shows that the company has not reported ant differed tax liabilities in 2017 and CSR Limited had $ 20.9 million in 2016 as deferred tax liabilities. Thus, the net deferred tax assets of CSR Limited are $ 201.2 million and $ 218.4 million in 2017 and 2016 respec tively (csr.com.au, 2017). There are some reasons in CSR Limited behind the recording of deferred tax assets and liabilities. The main reason is the cost of depreciation of the assets as difference can be seen in the value of depreciation in income statement and taxable income statement. In CSR Limited, the company has paid advance tax due to the difference in the cost of depreciation and thus, it has been considered as an asset for the company. The main reason for the recording of deferred tax liability is the less amount of tax payment. Answer 5 Current tax assets or income tax receivables generate when the companies have already paid excess income tax in advance. On the other hand, current tax liabilities or tax payable generate when the companies are supposed to pay certain amount of taxes of pervious year in the current year (Hutchens Rego, 2013). Both are important in tax treatment of the companies. As per the annual report of CSR Limited, the company has $ 0.5 million in 2017 and $ 0.5 million in 2016 as current tax assets (csr.com.au, 2017). In addition, the company has $ 10.3 million in 2017 and $ 38.1 million in 2016 as current tax liabilities. The annual report of CSR Limited also shows that the company has $ 61.7 million and $ 64.4 million as income expenses for 2017 and 2016 respectively (csr.com.au, 2017). It can be observed that there is a difference between income tax payable and income tax expenses. After observing the financial notes of income tax expenses of CSR Limited, it can be seen that the income tax e xpenses represents all expenses under for that particular year under tax; they are current tax expenses, deferred tax expenses and current tax payable. It implies that income tax payable is a part of the total income tax expenses of CSR Limited. In addition, the company many not pay the whole amount of income tax payable in the current year. Thus, for all these reasons, there is a difference between the amounts of income tax payable and income tax expenses of the company. Answer 6 In the financial statements, the companies use to report their tax expenses in two places; they are the Income Statement and Statement of Cash Flows. There is not any exception of this fact in case of CSR Limited. The annual report of CSR Limited shows the reporting of tax expenses by the company in Income statement and statement of cash flows. The amount of tax expenses in income statement is $ 61.7 million in 2017 and $ 64.4 million in 2016; and the amount of tax payment in the statement of cash flows is $ 52.7 million in 2017 and 14.6 million in 2016 (csr.com.au, 2017). Thus, a clear difference can be seen in the amounts of tax expenses reporting in income statement and statement of cash flow. It needs to be mentioned that statement of cash flow shows the amount of cash inflow or outflow due to the increase or decrease in the current assets and liabilities of the companies. It implies that the statement of cash flows only takes into consideration the current assets and current lia bilities. Now, the statement of financial position of CSR Limited states that only income tax payable comes under the head of current assets. Hence, it is clear that the statement of cash flows has only shown the payment of income tax payable and it has not included the tax expenses of this current year (Rego Wilson, 2012). For this reason, difference can be seen between the tax expenses in income statement and statement of cash flows. Answer 7 From the above discussions, it can be observed that CSR Limited has carried on their different tax treatments in a well controlled and interesting manner. It needs to be mentioned that CSR Limited has provided all the necessary justification as well as clarification of their tax treatment in the financial notes along with proper calculation. The most important part is tax reconciliation statement and the deferred tax statement. In the tax reconciliation statement, the company has mentioned about all the factors responsible for creating difference between the calculated and reported tax expenses. After observing the tax treatment of CSR Limited, one can come to know the reasons behind the difference in tax expenses recorded in income statement and statement of cash flows. As CSR Limited provided necessary supporting evidence to each tax treatment, it is very much helpful in developing deep insight about the manners of tax treatment of the companies. References Annual Meetings and Reports. (2018).Corporate. Retrieved 6 January 2018, from https://www.csr.com.au/investor-relations-and-news/annual-meetings-and-reports Armstrong, C. S., Blouin, J. L., Larcker, D. F. (2012). The incentives for tax planning.Journal of Accounting and Economics,53(1), 391-411. Brigham, E. F., Ehrhardt, M. C. (2013).Financial management: Theory practice. Cengage Learning. Brigham, E. F., Houston, J. F. (2012).Fundamentals of financial management. Cengage Learning. Dhaliwal, D. S., Kaplan, S. E., Laux, R. C., Weisbrod, E. (2013). The information content of tax expense for firms reporting losses.Journal of Accounting Research,51(1), 135-164. Harrington, C., Smith, W., Trippeer, D. (2012). Deferred tax assets and liabilities: tax benefits, obligations and corporate debt policy.Journal of Finance and Accountancy,11, 1. Hutchens, M., Rego, S. (2013). Tax risk and the cost of equity capital.Available at SSRN9. Laux, R. C. (2013). The association between deferred tax assets and liabilities and future tax payments.The Accounting Review,88(4), 1357-1383. Rego, S. O., Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness.Journal of Accounting Research,50(3), 775-810. Thomas, J., Zhang, F. (2014). Valuation of tax expense.Review of Accounting Studies,19(4), 1436-1467.