Results 41 to 50 of about 678,648 (314)

Capital Intensity and tax avoidance

International journal of social sciences and humanities, 2019
This study examines the relationship of capital intensity as a moderating variable to the relationship of tax avoidance in Indonesia. Here, we examined social responsibility, audit committee, the board of commissioner, proportion of commissioner board, and institutional ownership, as the parts of capital intensity in tax avoidance phenomena. We applied
Selva Temalagi, Andarias Patiran, Agustinus Numberi, Milcha Handayani Tammubua, Victor Pattiasina   +4 more
openaire   +2 more sources

Clustering Algorithm Reveals Dopamine‐Motor Mismatch in Cognitively Preserved Parkinson's Disease

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To explore the relationship between dopaminergic denervation and motor impairment in two de novo Parkinson's disease (PD) cohorts. Methods n = 249 PD patients from Parkinson's Progression Markers Initiative (PPMI) and n = 84 from an external clinical cohort.
Rachele Malito, Chiara Meneghini, Alice Galli, Luca Gallo, Pierfrancesco Mitrotti, Paola Dimartino, Marianna Inglese, Cinzia Zatti, Alessandro Lupini, Andrea Pilotto, Alessandro Padovani, Micol Avenali, Enza Maria Valente, Cristina Tassorelli, Silvia P. Caminiti   +14 more
wiley   +1 more source

Determinants of Tax Avoidance from a Financial Perspective

Riset Akuntansi dan Keuangan Indonesia
Tax avoidance refers to efforts by taxpayers to reduce tax liabilities by exploiting loopholes in tax regulations. This practice is legal and does not conflict with existing rules.
Nursiam, Eny Kusumawati
doaj   +1 more source

Capital Intensity, Openness, and the Economic Growth of the ASEAN 5 [PDF]

, 2016
One of the core elements of the neoclassical growth theory is that poor countries have low capital-labor ratios but have higher marginal products of capital than the rich countries.
Aswitari, L. P. (Luh), Rustariyuni, S. D. (Surya), Setyari, N. P. (Ni)   +2 more
core  

Normal‐Appearing White Matter Injury Mediates Chronic Deep Venous Hypoxia and Disease Progression in Multiple Sclerosis

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To explore how cerebral hypoxia and Normal‐Appearing White Matter (NAWM) integrity affect MS lesion burden and clinical course. Methods Seventy‐nine MS patients, including 13 clinically isolated syndrome (CIS) patients and 66 relapsing–remitting multiple sclerosis (RRMS) patients, and 44 healthy controls (HCs) were recruited from ...
Xinli Wang, Huiying Wang, Zhizheng Zhuo, Ai Guo, Ke Lv, Decai Tian, Chao Chai, Yunyun Duan, Shuang Xia   +8 more
wiley   +1 more source

Capital Utilisation and Retirement [PDF]

This empirical analysis aims at assessing the effect of the economic climate and the intensity of capital utilisation on companies' capital retirement behaviour.
Antoine Bonleu, Gilbert Cette, Guillaume Horny   +2 more
core   +3 more sources

Does the reform of the phased reduction of the pension insurance contribution rate benefit the labor income share of enterprises?

Frontiers in Public Health
IntroductionThis paper develops a theoretical model to clarify the mechanisms by which pension insurance contribution rate affects the labor income share of enterprises and conducts empirical validation.MethodsUtilizing a difference-in-differences ...
Chengqiang Dou, Ying Liu
doaj   +1 more source

Investigating factors affecting tax avoidance based on the moderating role of corporate governance [PDF]

New Applied Studies in Management, Economics & Accounting
The primary objective of this study is to examine and analyze the impact of profitability, leverage, institutional ownership, and capital intensity on tax avoidance practices, with corporate governance serving as a moderating variable.
Shadrina Hazmi, Rina Dwiarti, Eno Casmi, Dwi Ratnawati, Seflidiana Roza   +4 more
doaj   +1 more source

The Impact of Firm- and Industry-Level Characteristics on Export Intensity of Iranian Manufacturing Firms: Dynamic Panel-Data Approach (GMM) [PDF]

Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2018
In international economics literature, there is a great emphasis on importance of exports on economic development and growth. Because of growth in international trade, all countries try to activate this engine of economy by implementing proper policies ...
Somayeh Shahhosseini, Zahra Amoli, Maryam Khalili   +2 more
doaj   +1 more source

Advancing Electronic Application of Coordination Solids: Enhancing Electron Transport and Device Integration via Surface‐Mounted MOFs (SURMOFs)

Advanced Functional Materials, EarlyView.
The layer‐by‐layer (LbL) assembly of coordination solids, enabled by the surface‐mounted metal‐organic framework (SURMOF) platform, is on the cusp of generating the organic counterpart of the epitaxy of inorganics. The programmable and sequential SURMOF protocol, optimized by machine learning (ML), is suited for accessing high‐quality thin films of ...
Zhengtao Xu, Christof Wöll, Stefan Bräse   +2 more
wiley   +1 more source