The Impact Of Climate Change On Planet Earth - 1343 Words

The Impact Climate Change Has on Planet Earth In the last few decades, climate change has been a significant scientific and economic controversy for major debates. Some scientists believe they have already given enough research and proof to justify climate change as being a real, prevalent issue while other scientist and politicians thoughtlessly reject the theory altogether. This problem is very important for a few reasons; climate change could potentially define the fate of the entire human race, and because of this we might need to implement new laws regarding emissions of greenhouse gasses that could cost the world trillions of dollars. This subject is no laughing matter, and in today’s world you have to be blind, deaf, and stupid not to believe in it. The amount of research backing up these claims of climate change is irrefutable, but there are fundamental problems with locating the exact cause of it. Scientists are in a battle to discover if humans are the source of climate change or if planet Earth is undergoing a natural cycle that slowly increases the average temperature of itself. All that is known today is that when carbon dioxide and other compounds chemically similar to it are released into the atmosphere, the Earth gets hotter, decreasing the amount of Arctic ice and increasing the sea level. Disregarding money, climate change is a real, and very serious issue that has a tremendous quantity of research supporting it with, unfortunately, a deadly ending if notShow MoreRelatedGlobal Climate Change Causes And Effects On The Environment And The World s Oceans916 Words   |  4 Pagesabout global climate change? Do you think we create this problem in the twentieth-first century to damage our planet. This problem started at the beginning of civilization and became worse during the Industrial Revolution of the eighteenth century. Older generations generated more carbon dioxide into the atmosphere due to the burning of fossil fuel and deforestation. More carbon dioxide had a negative impact o n the ecosystems of the planet. And the scientific definition of global climate representsRead MoreTaking a Look at Climate Change1400 Words   |  6 PagesClimate change is a very real and prevalent issue in today’s society. So what can we do to stop it? Can we reverse the effects that have already taken place? This essay will address the issues of climate change, answer questions and talk about prevention. It is said that the Earth’s climate has been changing for the past century (State Government of Victoria, 2014). There is new found, stronger evidence that there have been increases in the average temperature across the globe and that the believedRead MoreClimate Change And Its Effects On Humans1733 Words   |  7 PagesClimate Change Earth is the only known habitable planet to support life. Over 6 billion humans and billions of other living things depend on the earth’s climate to survive. However, since the past century things start to change due to human activity as well as natural occurrences. The unpredicted weather conditions, wild fires and earth quakes have killed and displaced thousands of humans and animals, and wiped out few species from the face of the earth. Some animals and plants are facing the sameRead MoreThe Effects Of Climate Change On The Environment906 Words   |  4 PagesClimate is consistent behavior of temperature, precipitation, humidity, atmospheric pressure and other related environmental factors. Around the globe, temperature a re climbing, sea levels are rising, and season are changing, which means that climate change is transforming our Earth. Climate change indicates negative consequences on the impact to humanity and on the factors of the climate system. By climate change t he most endangered is atmosphere, because it changes the composition of uncontrolledRead MoreWhat Factors Influence Earth s Climate?903 Words   |  4 Pagesfactors influence Earth’s climate? Earth’s climate, or the particular weather patterns over an extended period of time, has many contributing factors and has varied over the course of the planet. The planets’ global climate can also be broken down into regional climates based on the weather patterns of a specific area of land. These differing regional climates are averaged together and all contribute to the overall global climate of the planet. The Earth’s global climate effects factors such asRead MoreClimate Change Is A Serious Problem1123 Words   |  5 PagesClimate Change is a Serious Problem to the Planet â€Å"Climate change is happening, humans are causing it, and I think it is perhaps the most serious environmental issue facing us.† This quote from Bill Nye illustrates the serious nature of climate change. Climate change is the most serious issue that is plaguing the world. Global temperatures have been increasing in recent years and it is clear that our climate is changing. Climate change is the change of temperature and weather in our environmentRead MoreGlobal Issues Of The 21st Century Essay1400 Words   |  6 PagesCentury is the contribution of humans to climate change. To understand human impact on the Earth it is crucial to understand the basic climate science of glacial periods and the greenhouse effect. For its entire lifetime, the planet has gone through cycles of glacial advance and retreat. More simply, the Earth warms and cools in cycles, the last of which we call the Ice Age. These cycles are completely natural, expected, and simply a part of life on Earth. The greenhouse effect directly explainsRead MoreClimate Change Is A Real Threat1105 Words   |  5 PagesClimate Change is a Real Threat â€Å"Climate change is happening, humans are causing it, and I think it is perhaps the most serious environmental issue facing us.† This quote from Bill Nye illustrates the serious nature of climate change. Climate change is the most serious issue that is plaguing the world. Global temperatures have been increasing in recent years and it is clear that our climate is changing. Climate change is the change of temperature of our environment. A majority of scientists suspectRead MoreGlobal Warming And Its Effects867 Words   |  4 PagesGlobal climate is the average climate over the entire planet. The planet is warming, humans are mostly to blame and plants and animals are going to dramatic lengths to cope. That s the consensus of a number of recent studies that used wildlife to gauge the extent of global warming and its effects. The global temperature record represents an average over the entire surface of the planet. It is caused mostly by increasing greenhouse gases in the a tmosphere. Global temperature mainly depends on howRead MoreClimate Change And Global Warming1433 Words   |  6 PagesThe Average temperature of the Earth have increased by 1.4  °F over the past 100 years, and it is expected to increase approximately another 2 to 11.5  °F over the next century. Little changes in the average temperature of the Earth can result into big and possibly to dangerous shifts in climate and weather. Rising temperatures around the world have been accompanied by differences in weather and climate. A lot of places have already seen changes in rainfall which resulted in an increase in floods,

Research Concepts Summary Free Essays

string(35) " of pupils from each subject area\." The group moves through 4 stages: Planning Acting Observing reflecting This research is popular among: Organizational management Community development Education Agriculture Ethnography is another type of research, the emphasis is on describing and interpreting cultural behavior. The researchers participate in group activities while observing their behavior, taking notes and conducting interviews etc. It may also be called ‘Fieldwork or ‘Participant observation’ Feminist research is yet another type of research. We will write a custom essay sample on Research Concepts Summary or any similar topic only for you Order Now There was an argument of whether this was a methodology (general principle which will guide your research) r an Epistemology (study of nature of knowledge and Justification, it looks where the knowledge came from and how we know what we know). But it can be both. Feminist research is about the fact that mostly male people are used for research and when a research is called objective and scientific truth when only used male participants, that’s not right. It’s emphasis is on participative, qualitative inquiry. Feminist research has provided a framework for researchers who do not want to treat people as research objects. Grounded theory: The emphasis in this methodology is on the generation of theory which is grounded n the data – this means that it has emerged from the data. Grounded theory is therefore flexible and enables new issues to emerge that the researcher may not have thought about previously. Triangulation: Combining qualitative and quantitative research. Unstructured interviews: As less questions as possible Participant free to talk about what he/she demands only for qualitative research Semi-structured interviews: researcher wants to know specific information which can be compared. Same questions have to be asked but the researcher can be flexible There is a need of an interview schedule Qualitative social research Structured interviews: Asks a series of questions and ticks boxes Used in quantitative research Focus Groups may also be called discussion groups or group interviews. The discussion is led by a moderator or facilitator who introduces the topic, asks specific questions, controls digressions and stops break-away conversations. She makes sure no one dominates the group and everyone contributes. Focus groups Advantages Disadvantages Can receive a wide range of responses during one meeting. Some people may be uncomfortable in a group setting and nervous about speaking in front of others. Participants can ask questions of each other, lessoning impact of researcher bias. Not everyone may contribute. Helps people to remember issues they might otherwise have forgotten Other people may contaminate an individual’s views. Helps participants to overcome inhibitions, especially if they Some researchers may find it difficult or intimidating to moderate a focus group. The group effect is a useful resource in data analysis. Venues and equipment can be expensive. Participant interaction is useful to analyses Difficult to extract individual views during the analysis. 3 types of Questionnaires: . Closed-ended questionnaires This type of questionnaire is used to generate statistics. They follow a set format, and most of them can be imported into a program to generate it’s data. 2. Open-ended questionnaires Are used in qualitative research, although some researchers will quantify the answers during the analysis stage. This will not only be box ticking but there will also be space for the participant to fill in their own answers. This kind of questionnaire might also focus on what people think about a certain thing which make it more difficult to analyses the data. 3. Combination of both Many researchers use this combination to get either qualitative and quantitative data. Market research and online poll companies pay their participants money to fill in their questionnaire which makes the participants loyal followers and receive data earlier because they can work with deadlines. However, in this research participants are self-selecting, they do this on a voluntary basis and maybe they only do it for the money. There are 2 ways researchers observe: Participant observation â€Å"they participate in the group they’re observing† Direct observation â€Å"Just look at the people you’re observing, mostly used in psychology’ search Overt: Overt participant observation, where everyone knows who’s the researcher and what she’s doing. Chapter 4 Secondary research: collection of information from studies that other researchers have made of a subject. Primary research: Research you conduct yourself Primary research Secondary research Relevant people Research books Researcher observation Research reports Researcher experience Journal articles Historical records/texts Articles reproduced online Company/organization records Scientific debates Personal documents (diaries) Critiques of literary works Statistical data Critiques of art Works of literature Analyses of historical events Works of art Film/ video Laboratory experiments Summary There are two types of background research – primary and secondary research. Primary research involves the study of a subject through first hand observation and investigation. Secondary research involves the collection of information from studies quickest way to access secondary sources are libraries or the internet. Any information obtained from secondary sources must be carefully assessed for its relevance and accuracy. Notes from primary and secondary sources should be ruefully filed and labeled so that the source can be found again, if required. When noting details for books, reports or articles which may appear in the final report, include all the details which would be needed for the bibliography. Chapter 5 2 different ways of sampling: Purposive sampling: Snowball sample: Ask one person for more names who are likely to help. Quota sample: to make sure all the groups in a community are represented. Theoretical sampling: Using this method the emerging theory helps the researcher to choose the sample a convenience sample: The researcher is a teacher himself and decides to interview colleagues, as he has limited time and resources available to him. Cluster sample: a random cluster of e. G. Schools in a geographic area is chosen to convey research Random sample: Randomly generate. Quasi-random sample or systematic sample: Using this method he chooses a random point on the list and then every third pupil is selected stratified random sample: Using this method the researcher stratifies his sample by subject area and then chooses a random sample of pupils from each subject area. You read "Research Concepts Summary" in category "Free Research Paper Samples" Disproportionate stratified sample: increase the sample size of the science pupils to make sure that his ATA are meaningful If it is not possible to contact everyone in the research population, researchers select a number of people to contact. This is called sampling. There are two main types of sampling category – probability samples and purposive samples. In probability samples, all people within the research population have a specifiable chance of being selected Only within random samples do participants have an equal chance of being selected Purposive samples are used if generalization is not the point The size of sample will depend upon the type and purpose of the research Sample sizes should take into count issues of non-response Remember that with postal surveys it might be difficult to control and know who has filled in the questionnaire. Will this affect your sample? In some purposive samples it is difficult to specify at the sampling techniques within one project which may help to overcome some of the disadvantages found within different procedures. Chapter 6 The content of a proposal: 1. Title Should be short and explanatory 2. Background Why are you undertaking the project? Why is the research needed? You need to show that you know what you’re talking about. 3. Aims and objectives The aim is the overall driving force of the research and the objectives are the means by which you intend to achieve the aims. These must be clear and succinct. Why have you decided upon your methodology? Why have you decided to chose those particular methods? Why are other methods not appropriate? This section needs to include details about samples, numbers of people to be contacted, method of data collection, methods of data analyses and ethical considerations. . Timetable A detailed timetable scheduling all aspects of the research should be produced. 6. Budget and resources If you’re applying to a funding body you need to think about what you will need for your research and how much this is likely to cost. 7. Dissemination What do you expect to do with the results of your research? How are you going to let people know about what you have found out? Reasons good proposal Reasons why proposals fail Relevance, either to the work of the funding body or to the student’s course Aims and objectives are unclear of vague The research is unique, or offers new insight or development There is a mismatch between the approach being adopted and the issues to be addressed The title, aims ND objectives are all clear and succinct The overall plan is too ambitious and difficult to achieve in the timescale Comprehensive and thorough background research and literature review has been undertaken The researcher does not seem to have conducted enough in-depth background research There is a good match between the issues to be addressed and the approach being adopted Problem is of insufficient importance The researcher demonstrates relevant background knowledge and/or experience Information about the data collection method is insufficiently detailed Timetable, sources and budget have all been worked out thoroughly, with most eventualities covered Information about the data analysis method is insufficiently detailed Useful policy and practice implications Timescale is inappropriate or unrealistic Resources and budget have not been carefully thought out This topic has been done too many times before – indicates a lack of background research Most research projects will require the production of research proposal which sets out clearly and succinctly you proposed project. Before you write your proposal, check whether you need to produce it in a specific format The standard research proposal should include the following: – title – background (including literature search) – aims and objectives – methodology/methods – timetable – budget and resources – dissemination. Research proposals stand a better chance of being accepted if you’re able to prove that you have the required knowledge and/or experience to carry out the research effectively. It is important to make sure that your proposed methods will address the problem you have identified and that you are able to display an understanding of these methods. Chapter 7 For most types of interview you need to construct an interview schedule. For structured interviews you will need to construct a list of questions which is asked in the same order and format to each participant. For semi-structured interviews the schedule may be in the form of a list of questions or a list of topics. However, a list of topics tends to offer more flexibility, especially in unstructured interviews where the interviewee is left to discuss issues she deems to be important. By ticking off each topic from your list as it is discussed, you can ensure that all topics have been covered. An interviewer has to establish rapport before a participant will share personal information with him/her, there are a number of ways to do this: Treat interviewees with respect Think about your appearance Think about body language Firm eye contact Don’t invade their space That’s interesting; can you explain that in more detail? I’m not quite sure I understand. You were saying? Can you elaborate a little more? Could you clarify that? Could you expand upon that a little? When you say ‘ . ‘, what do you mean? Practice with the recording equipment before the interview takes place. It might be useful to conduct some pilot interviews so that you can become familiar with the recording equipment. Develop an interview schedule, starting with general, non- personal issues. Check the recording equipment works and make sure you have enough tapes, disks, memory and/or batteries, paper, pens etc. Check that you have a suitable venue in which to carry out the interview, free from noise and interruptions. Make sure you know how to get the interview and arrive in good time. Dress and behave appropriately Establish report Negotiate a length of time for the interview and stick to it, unless the interviewee is happy to continue. Ask open questions, listen to responses and probe where necessary. Keep questions short and to the point. Avoid Jargon, double-barreled questions and leading questions Listen carefully and acknowledge that you are listening Check recording equipment is working without drawing attention to it Repeat and summaries answers to aid clarity and understanding Achieve closure, thank them and leave a contact number in case they wish to get in touch with you about anything that has arisen. Respect their confidentiality – do not pass on what has been said to third parties unless you have requested permission to do so Chapter 8 Asking questions Easy to ask questions should be asked first in focus groups, personal disclosure is costly in the ending phase of an interview/ or such like it. Make sure that no one person dominates the discussion as this will influence your data. Seeking responses You have to use your discretion about how much you do this as there might be occasions when somebody is unwilling or too nervous to contribute. Often, some of the most useful and pertinent information is given once the ‘official’ time is over. Also, you will find that people talk to you on an individual basis after the group has finished, especially those who might have been nervous contributing in a group setting. How to cite Research Concepts Summary, Essays

Fundamentals of Advanced Accounting Concepts and Applications

Question: Describe about the Fundamentals of Advanced Accounting of Concepts and Applications? Answer: This paper analyses the atrcile of The neo-liberal economic theories facilitating globalisation have so reduced territorial frontiers that capital roams the world looking for jurisdictions and networks that offer a refuge for high profits, low tax and minimal social obligations jurisdictions by Sikka and Hampton (2005). This article describes that the neo-liberal economic theories facilitating globalization have so reduced territorial frontiers that capital roams the world looking for jurisdictions and networks that offer a refuge for high profits, low tax and minimal social obligations jurisdictions (Fischer, Tayler, Cheng, 2007). The triumphant march of global capitalism may create tremendous financial movement, exchange and riches, yet it is additionally joined by compelling destitution, social prohibition and immense disparities in the dispersion of salary, riches, and personal satisfaction for everybody. The disassembling of trade controls and exchange boundaries, joined by developments in correspondences innovations, has supported the advancement of a greedy expense evasion industry, with normal residents, uniformity, vote based system, equity and reasonableness as the unmistakable setbacks. This paper assesses the part of bookkeeping firms in expense evasion. The primary point of this paper is dentifing and roll out proposals for improvements to the current administrative framework that is intended to make bookkeeping all the more socially mindful, after every single bookkeeping controller all claim that they act in the public interest (Balsam, Krishnan, Yang, 2003). The Role of Accountancy Firms in Tax Avoidance: Some Evidence and Issues Albrecht, Stice, Stice, Swain, (2007) stated that, confidence in our tax system can only be maintained if individuals and companies pay, and are seen to be paying, their fair share of tax. held hearings in November and December 2012 to explore why some multinational organizations pay little enterprise charge notwithstanding doing a lot of business in the UK, and why a few people can escape with keeping away from assessment through the utilization of devised plans. This drove us, in January 2013, to take proof from four extensive bookkeeping firms to comprehend their part in assessment evasion In the views of Sikka Willmott, (2010), as entrepreneurial organizations, bookkeeping firms have supplemented their customary exchange of offering bookkeeping and evaluating administrations by differentiating into a mixture of different items and administrations. They have created hierarchical structures and techniques to offer expense evasion plans to partnerships and rich people. The offer of such administrations movements taxation rates to less portable capital and less well-off residents. It likewise dissolves the assessment base and carries the organizations into direct clash with the state. This paper gives some confirmation of the methods and strategies utilized by bookkeeping firms to offer plans that empower their customers to evade corporate, deals and finance charges. Such techniques empower reflections upon the conceivable directions in the improvement of bookkeeping firms and social outcomes of their exchange (Albrecht, Stice, Stice, Swain, 2007). Providing tax services to companies and wealthy individuals is a huge industry, worth almost 2 billion to the four firms each year in the UK, and almost $25 billion globally (Table 1). The four firms estimates of how much of this was helping taxpayers to comply with legislationsuch as by filling in tax returnsranged from a third to a half. This implies that the lion's share of their business originates from expense guidance. Some duty exhortation brings about exchanges or rebuilding that are attempted for business reasons and are assessment nonpartisan (Francis, Reichelt, Wang, 2005). According to McGuire, Omer, Wang, (2012) much of the advice is aimed at minimising the tax that wealthy individuals or corporations pay. The four organizations keep up that expense exhortation is not reliably more productive than their different administrations, but rather, at a normal of more than a fifth of UK turnover, they are in any case inferring a considerable piece of their income from assessment counsel. Large accountancy firms are in a capable position in the duty world. They have a decent comprehension of how HMRC applies charge law, which they can use to prompt customers on which game plans HMRC is liable to test. Through their work in prompting government on changes to enactment they have a nitty gritty learning of UK assessment law, and the understanding to distinguish escape clauses in new enactment rapidly. They additionally have the specialized aptitudes, Knowledge and base to help customers who come into debate with HMRC, and the assets to support this test for the years it can take to contest. Francis, Reichelt, Wang, (2005) found that, the four organizations were clear that they don't give counsel which would help customers avoid charge, which is unlawful, despite the fact that they acknowledged that a few plans on which they exhorted were ruled against by tribunal and would be unlawful to run once more. They perceived that the refinement between expense arranging and assessment shirking utilizing duty law to pick up leverage that Parliament never planned is hard to characterize and remains a hazy area. These incorporate that counsel ought to be supportable in law, and cap the assessment, reputational and business dangers of proposed choices ought to be disclosed completely to customers. Dyreng, Hanlon, Maydew,( 2010) analyzed that, maintaining the principle that tax advice should be supportable in law appears to be incongruent with each of the four organizations having lost cases at Tribunal. The four organizations keep up that the quantity of cases they lose is low as an extent of the counsel they give, that these cases identify with exhortation they gave around 10 years prior, and that they would no more inform on the utilization concerning such plans. Be that as it may, their present standards just require their recommendation to have more than a 50% shot of succeeding if tried in court and there are no outcomes for he firms if their plan is rejected at a Tribunal. Each of the four organizations said that they examined reputational dangers with their customers, and that there was no more any hunger for plans where the sole design was to diminish charge. It is hard to square this with a few organizations' expense rehearses, for instance those we found out about in our listening ability with Google, Amazon and Starbucks. These expense structures don't appear to have figured in reputational danger or to be good with the soul of Section 172 of the Companies Act, which obliges organizations to consider "the effect of the organization's operations on the group. Stickney, Weil, Schipper Francis, (2009) defines that, the complexity of UK tax law and the opportunities that this many-sided quality makes for duty evasion. Existing global expense laws mean it is moderately simple for organizations to make a practical office for assessment purposes in a low duty area, and pay their assessment there, instead of where the greater part of their business action happens. With present day correspondences innovation, this could be possible with as meager as a PC and a couple of individuals from staff. We were informed that it is workable for an organization to take arranges over the web from clients in the UK, satisfy those requests through UK stockrooms, yet not be burdened in the UK in light of the fact that the site and servers are based outside the UK. This is unreasonable to those UK organizations that don't utilize these complex global structures to abstain from paying what's coming to them of duty and puts them at a focused impediment. Recommendations For Changes To The Existing Regulatory System The UK tax system is excessively perplexing and a more radical way to deal with disentanglement is required. About 9,000 of the four organizations' UK representatives are occupied with expense work. The article concur that the duty framework is excessively perplexing and expressed that nobody advantages from this. The Office of Tax Simplification is terribly understaffed and has concentrated on nullifying duty decides that are no more essential, instead of more radical rearrangements. HM Treasury and HMRC ought to cooperate to gain more radical ground in streamlining the UK's expense code, and ought to prepare the Office of Tax Simplification with the assets and impact it needs to help them do as such (Dyreng, Hanlon, Maydew, 2010). There is no clarity over where firms lay down a meaningful boundary between satisfactory expense arranging and forceful assessment shirking. The article expressed that they would no more participate in a percentage of the plans they formulated ten years prior, for example, the cases they have lost in court. The article rules that organizations need to oversee their duty counsel, however they are as yet formulating complex plans that look counterfeit and their hankering for danger seems highoffering plans that they consider just have a 50% possibility of being maintained in court. HM Treasury ought to present a set of principles for assessment guides, setting out what it and HMRC consider worthy regarding duty arranging. Agreeability with this code ought to figure out if or not these organizations can get to both government and more extensive open segment work (Phillips, 2003). It is improper for people from firms to prompt on duty law and afterward devise approaches to evade the expense. The article second staff to HM Treasury to prompt on specialized issues in drafting enactment. They surrendered that this may offer ascent to a discernment that they have an impact on the detailing of assessment strategy that littler organizations don't have. The article expressed that expense laws are obsolete and need changing (Sikka, Hampton, 2005). It is heard that global expense principles have not changed to mirror the way organizations work internationally and through the web. It is too simple for organizations to endeavor these tenets by setting up structures in low-impose locales, instead of pay assessment where they really lead their business and offer their products and administrations. The artciel recommended that that there ought to be more straightforwardness over where organizations make benefits and pay charge. More noteworthy straightforwardness over organizations' assessment undertakings would build the weight on multinationals to pay a decent amount of duty in the nations where they wooperate (Stickney, Weil, Schipper Francis, 2009). References Albrecht, W., Stice, J., Stice, E. Swain, M. (2007). Accounting: Concepts and Applications (10th ed.). USA: Cengage Learning. Fischer, P., Tayler, W. Cheng, R. (2007). Fundamentals of Advanced Accounting. USA: Cengage Learning. Stickney, C.P., Weil, R.L., Schipper, K. Francis, J. (2009). Financial Accounting: An Introduction to Concepts, Methods, and Uses (13th ed.). Canada: Cengage Learning. Sikka, P., Hampton, M. P. (2005). The role of accountancy firms in tax avoidance: Some evidence and issues. In Accounting Forum, 29(3), pp. 325-343. Elsevier. Dyreng, S. D., Hanlon, M., Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163-1189. Phillips, J. D. (2003). Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review, 78(3), 847-874. Balsam, S., Krishnan, J., Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice Theory, 22(2), 71-97. Francis, J. R., Reichelt, K., Wang, D. (2005). The pricing of national and city-specific reputations for industry expertise in the US audit market. The accounting review, 80(1), 113-136. Sikka, P., Willmott, H. (2010). The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness. Critical Perspectives on Accounting, 21(4), 342-356. McGuire, S. T., Omer, T. C., Wang, D. (2012). Tax avoidance: Does tax-specific industry expertise make a difference?. The Accounting Review, 87(3), 975-1003.