If a taxpayer calculates research tax credits using an appropriate statistical sampling method on its tax return, does the taxpayer then make a prima facie case in the Tax Court by introducing ...
When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...
A research team led by Prof. PAN Ding, Associate Professor from the Departments of Physics and Chemistry, and Dr. LI Shuo-Hui, Research Assistant Professor from the Department of Physics at the Hong ...
Systematic sampling is straightforward and low risk, offering better control. However, it may introduce sampling errors and ...
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