Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Directed pterygomaxillary disjunction versus direct downfracture in Le Fort I osteotomy: application of a fracture quality framework using bilateral ten-point cone-beam computed tomography in a retrospective cohort of 205 patients. [PDF]
Med Oral Patol Oral Cir BucalAragón-Niño Í +6 more
europepmc +1 more source
Annals of Public and Cooperative Economics, EarlyView.Abstract Since 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form.
Ángela Castillo‐Murciego +2 more
wiley +1 more source
Increasing community orientation of primary care health professionals: analysis of the training plan of a community health strategy. [PDF]
BMC Prim CareDomínguez-García M +7 more
europepmc +1 more source
Alimentary Pharmacology &Therapeutics, EarlyView.Nationwide implementation of double reflex testing for hepatitis delta in Spain markedly increased anti‐HDV and HDV viral load testing between 2022 and 2024, enabling national seroprevalence estimates. Despite this progress, substantial regional heterogeneity persists, highlighting the need for standardised reflex diagnostic protocols.
Ana Alberola +95 more
wiley +1 more source
Incidence of Pyogenic Arthritis in Aragón, Spain, From 2015 to 2023. [PDF]
CureusSan Pedro A +2 more
europepmc +1 more source
An unusual facial location for a meningioma. Case report. [PDF]
J Clin Exp DentMontoro-Serrano EM +5 more
europepmc +1 more source
‘Clinging Together Against the Dark’: A Pragmatist Reading of Sustainability Conversations
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT In this paper, we present a typology of managers' interpretations of sustainability as ‘narrative fields’ derived from a qualitative multi‐site study and offer a Pragmatist reading of the results. Pragmatism is grounded in an ethic of meliorism, the belief in the possibility of gradually improving the world through human effort and ...
Barry A. Colbert, Elizabeth C. Kurucz
wiley +1 more source
Comparison of four diagnostic indices for metabolic syndrome in a Northern Spanish population. [PDF]
PLoS OneBilbie Lupchian L +4 more
europepmc +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study examines how individuals accept and navigate paradoxical tensions within a sustainability context, using a multiple case study of five Italian companies implementing circularity measurement tools. By exploring the interplay between self‐efficacy and acceptance of paradoxical tensions, drawing upon the Goal Setting and Paradox ...
Alice Alosi +4 more
wiley +1 more source