Results 61 to 70 of about 364,795 (306)
Loss before taxation and corporate tax: The example of banks from Serbia [PDF]
Bankarstvo, 2020 It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj
Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
The tax system and the financial crisis
PSL Quarterly Review, 2011 This paper investigates the effects of the tax system on the economic factors that triggered the financial crisis. We examine three cases in which the tax regime interacted with these factors, reinforcing them.
Alessandra Sanelli +4 more
doaj +3 more sources
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source
A Market-Based Approach for Crossing the Valley of Death: The Benefits of a Capital Gains Exemption for Investments in Startups [PDF]
, 2012 To reduce the risk and increase the reward of providing equity capital to help new firms get off the ground, proposes extending a capital gains tax exemption on long-term investments in start-ups and estimates its economic ...
core +1 more source
The Ex-Day Phenomenon and Share Price Performance on Emerging Markets
Корпоративные финансы, 2017 We study share price performance at the ex-dividend date and its relation to trading volume and a set of factors corresponding to different explanatory theories.
Viktoria Cherkasova, Vladimir Petrukhin
doaj +1 more source
Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo +13 more
wiley +1 more source
Is a transactions tax an effective means to stabilize the foreign exchange market?
PSL Quarterly Review, 2003 The desirability of a transactions tax in the foreign exchange market, or Tobintax, depends on whether the tax deters short-term, destabilizing trade. While supporters claim that the tax would be a deterrent for short-term capital flows, critics contend ...
Andrea Terzi
doaj
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study developed an enzymatic process to add value to palm oil fatty acid distillate (PFAD) and glycerol, resulting in the production of monoacylglycerides (MAG) and diacylglycerides (DAG). The biocatalyst loading (Novozym 435) and molar ratio of reagents were evaluated to obtain a suitable reaction condition in terms of space–time yield ...
Ronaldo Rodrigues de Sousa +4 more
wiley +1 more source
Revenue and Welfare Implications for a Capital Gains Tax Cut [PDF]
This paper uses a general equilibrium model to simulate both the effects of a preferential capital-gains tax rate on total income tax revenues and the effects of a revenue-neutral substitution between a capital gains preference and marginal income tax ...
Eric Toder +2 more
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