Results 121 to 130 of about 678,648 (314)

The Role of Institutional Ownership in Moderating the Effect of Liquidity, Capital Intensity, and Sales Growth on Tax Avoidance

open access: yesDisclosure
Tax avoidance is a legitimate tax management strategy to reduce the company's tax burden. This study aims to analyze the effect of liquidity, capital intensity, and sales growth on tax avoidance and the role of institutional ownership as a moderating ...
Adelina Citradewi, Winda Qurotul Ainiyah
doaj   +1 more source

TIME, CAPITAL INTENSITY, AND THE COST OF FISHING EFFORT [PDF]

open access: yes
The notion that a fishing vessel's costs are a function of its "effort" is a useful paradigm in fishery analysis. This paper elaborates on this micro theoretic approach, and proposes a way to view the cost of effort relation as the interaction of capital
Karpoff, Jonathan M.
core   +1 more source

PDZK1‐ULK1 Axis Triggers Lipophagy to Inhibit Tumor Progression and Sunitinib Resistance in Clear Cell Renal Cell Carcinoma

open access: yesAdvanced Science, EarlyView.
This study reveals that PDZK1 loss impairs ULK1‐mediated lipophagy, driving lipid droplet accumulation and sunitinib resistance in clear cell renal cell carcinoma. PDZK1 inhibits LEF1 nuclear translocation, enhancing ULK1 transcription. Pharmacological ULK1 activation resensitizes resistant tumors to sunitinib.
Xuan Qi   +11 more
wiley   +1 more source

Public procurement in the presence of capital taxation [PDF]

open access: yes
The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an ...
Weichenrieder, Alfons J.
core  

Mastering Complexity toward High‐Performance Multi‐Principal Element Alloy‐Based Films and Coatings: A Review on Microstructural Regulation and Property Optimization

open access: yesAdvanced Science, EarlyView.
This review provides a comprehensive exploration of microstructure regulation strategies for multi‐principal element alloy‐based films and coatings, with a focus on the interplay between elemental composition, nanoscale architecture, heterostructures and interfacial engineering in tailoring their properties and functions. A systematic analysis of their
Jiaming Cao   +4 more
wiley   +1 more source

DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE

open access: yesJurnal Akuntansi Kontemporer
Research Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable.
Noerma Widyaswara, Yona Octiani Lestari
doaj   +1 more source

Equilibrium unemployment and investment under product and labour market imperfections [PDF]

open access: yes
The study looks at the implications of product market competition and investment for price setting, wage bargaining and thereby for equilibrium unemployment in an economy with product and labour market imperfections.
Kauppi , Heikki   +2 more
core  

Stabilization of Single Metal Atoms on Graphitic Carbon Nitride: Synthetic Strategies and Emerging Applications

open access: yesAdvanced Science, EarlyView.
This review highlights recent advancements in stabilizing single metal atoms on graphitic carbon nitride emphasizing innovative synthesis strategies and emerging applications in electrocatalysis, photocatalysis and organic transformations, along with key challenges and future perspective. Abstract Emerging as a new frontier in catalysis science, single‐
Wenyao Zhang   +6 more
wiley   +1 more source

Estimates of capital stocks and capital productivity in Austrian manufacturing industries, 1978 -1994 [PDF]

open access: yes
We present gross, net and productive capital stock estimates for 20 industries of the Austrian manufacturing sector based on the perpetual inventory method for the period 1969-1994. The estimation of the net capital stocks and the volume index of capital
Robert Leisch, Werner Hölzl
core  

Bioenergy Cropping Reduces the Spatiotemporal Scaling of Soil Bacterial Biodiversity

open access: yesAdvanced Science, EarlyView.
Consistent with patterns observed in plant and animal communities, soil bacterial communities exhibit significant species–time–area and phylogenetic–time–area relationships independent of nested structure. Bioenergy cropping significantly reduces the spatiotemporal scaling rates, particularly in sandy loam soils.
Zhencheng Ye   +19 more
wiley   +1 more source

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