Results 11 to 20 of about 358,221 (312)

PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY

open access: yesInternational Journal of Business, Economics, and Social Development, 2023
One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds.
Sugiyanto Sugiyanto, Lely Savitri Dewi
doaj   +1 more source

ANALISIS PSAK NO. 27 TENTANG AKUNTANSI PERKOPERASIAN DAN PENGARUHNYA TERHADAP KESEHATAN USAHA PADA KPRI

open access: yesJurnal Dinamika Akuntansi, 2010
Tujuan dari penelitian ini adalah untuk menganalisis kepatuhan penerapan PSAK 27 (Cooperative Accounting), dan untuk menganalisa dampak  kepatuhan penerapan PSAK 27 (Cooperative Accounting)  pada pengoperasian kinerja KPRI di kota Semarang.
Muhammad Khafid
doaj   +1 more source

Cooperative compliance initiatives as a preventative mechanism

open access: yesManual for the Control of International Tax Planning, 2022
The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a Cooperative Compliance programme by tax administrations in developing countries.
Mosquera Valderrama, I.J.   +2 more
openaire   +1 more source

Transcranial Direct Current Stimulation Altered Voluntary Cooperative Norms Compliance Under Equal Decision-Making Power

open access: yesFrontiers in Human Neuroscience, 2018
Social norms play an essential role in human interactions and the development of the evolution of human history. Extensive studies corroborate that compliance with social norms typically requires a punishment threat as almost always specific individuals ...
Jianbiao Li   +7 more
doaj   +1 more source

Aerial Continuum Manipulation: A New Platform for Compliant Aerial Manipulation

open access: yesFrontiers in Robotics and AI, 2022
Traditional aerial manipulation systems were usually composed of rigid-link manipulators attached to an aerial platform, arising several rigidity-related issues such as difficulties of reach, compliant motion, adaptability to object’s shape and pose ...
Amir Jalali, Farrokh Janabi-Sharifi
doaj   +1 more source

A Review of Cooperative Actuator and Sensor Systems Based on Dielectric Elastomer Transducers

open access: yesActuators, 2023
This paper presents an overview of cooperative actuator and sensor systems based on dielectric elastomer (DE) transducers. A DE consists of a flexible capacitor made of a thin layer of soft dielectric material (e.g., acrylic, silicone) surrounded with a ...
Gianluca Rizzello
doaj   +1 more source

MFN status and the choice of tariff regime [PDF]

open access: yes, 2011
The gradualist approach to trade liberalization views the uniform tariffs implied by MFN status as an important step on the path to free trade. We investigate whether a regime of uniform tariffs will be preferable to discriminatory tariffs when countries
BM Hoekman   +15 more
core   +1 more source

Horizontal Monitoring in Austria: subjective representations by tax officials and company employees

open access: yesBusiness Research, 2018
The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command-and-control paradigm towards enhanced cooperation between taxpayers and tax authorities.
Janina Enachescu   +3 more
doaj   +1 more source

Perceptions of compliance in recreational fisheries: Case study of the Peel-Harvey blue swimmer crab fishery

open access: yesFrontiers in Conservation Science, 2022
Effective recreational fisheries management requires a balance between fisher enjoyment and compliance with regulations and fisher perceptions can be useful to understand whether the balance is right.
Jade Lindley, Liam Quinn
doaj   +1 more source

Contextual Compliance: Situational and Subjective Cost-Benefit Decisions about Pesticides by Chinese Farmers [PDF]

open access: yes, 2016
This article analyzes how cost-benefit calculation influences compliance with pesticide regulation by Chinese farmers. Building on a study including 150 farmers and experts, it studies how operational costs and benefits and deterrence affect compliance ...
Van der Heijden, Jeroen   +2 more
core   +1 more source

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