Browsing: assessments

The Federal Board of Revenue (FBR) has made its Compliance Risk Management (CRM) System mandatory for initiating new income tax assessments from September 1, 2026, to ensure greater transparency, consistency and objectivity in the selection of tax cases.

The agency’s decision, spurred by workload concerns, could leave organizations without valuable insights into their vulnerabilities.

A primary objective of intensive longitudinal studies is to investigate within-person dynamics. In this context, item heterogeneity plays a critical role, as within-person processes may vary across items within a scale. A common example is the assessment of momentary affect using adjective lists (e.g., sad, angry, anxious, stressed), where each item captures different facets of…