Results 51 to 60 of about 1,681,737 (336)

Intelligent Sensing: The Emerging Integration of Machine Learning and Soft Sensors Based on Hydrogels and Ionogels

open access: yesAdvanced Science, EarlyView.
By integrating with machine learning (ML), hydrogel‐ and ionogel‐based soft sensors are gaining human brain‐like capabilities to perceive, learn, and predict. This review summarizes their advances, focusing on ML‐powered applications such as handwriting/gesture/object/motion/speech recognition, health monitoring, food detection, and beyond.
Wenqing He   +8 more
wiley   +1 more source

Corporate tax policy and incorporation in the EU. [PDF]

open access: yes
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaetan Nicodeme, Ruud de Mooij
core   +3 more sources

Corporate income tax and economic growth: Empirical evidence from the European Union [PDF]

open access: yesEkonomski Signali
The subject of this research is the relationship between corporate income tax and economic growth in European Union countries. Given that corporate income tax is often considered one of the most harmful tax forms for economic development, this study aims
Đurović Todorović Jadranka   +3 more
doaj   +1 more source

Corporate tax avoidance: is tax transparency the solution?

open access: yesAccounting and Business Research, 2019
Corporate tax avoidance has been a matter of considerable public attention, particularly since the 2008 global financial crisis. The nature of calls for tax reform and increased regulation, advocated most prominently by tax activists and NGOs, has ...
L. Oats, P. Tuck
semanticscholar   +1 more source

Rethinking Sustainable Batteries

open access: yesAdvanced Energy Materials, EarlyView.
This perspective examines sustainability across the entire battery lifecycle, from mining and manufacturing to use and end of life. Twelve principles for ‘green’ batteries are outlined, and it is argued that joint industrial, academic, and policy efforts are essential to building a truly sustainable energy future. Abstract Batteries will play a pivotal
Heather Au   +5 more
wiley   +1 more source

Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries

open access: yesEuropean Journal of Business Science and Technology, 2017
This contribution deals with issues of corporate taxation in relation with economic growth. Its main objective is to quantify and analyse the relation of corporate taxation and economic growth using of OECD countries.
Veronika Nálepová
doaj   +1 more source

The impact of the CEO’s green ecological experience on corporate green innovation—The moderating effect of corporate tax credit rating and tax burden

open access: yesFrontiers in Environmental Science, 2023
Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and ...
Lixia Wang   +3 more
doaj   +1 more source

A Scoping Review of Nudges for Enhancing Agricultural Policy

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Following PRISMA guidelines, we conduct a scoping review on 18 empirical studies on nudging interventions for farmers in Europe and the USA. The evidence on the effectiveness of nudges is mixed. Some studies demonstrate positive outcomes, particularly when nudges are combined with other interventions; others report no effect or negative ...
Nadja El Benni   +4 more
wiley   +1 more source

Mampukah Tata Kelola Perusahaan Yang Baik Mengurangi Penghindaran Pajak ?

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2019
Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to engage in tax avoidance actions commonly referred to as tax avoidance. One of the causes of this behavior is the presence of an executive character who dares to take risks.
Naniek Noviari   +1 more
doaj   +1 more source

Globalization and the Precarious State of Public Finance in Nigeria [PDF]

open access: yes, 2012
As globalization eviscerates national borders, governments in both developed and developing countries are discovering that their tax base is eroding, especially their ability to tax the proceeds and profits from corporate investment and finance ...
ADEGBIE, F. F., Fakile , A. S.
core  

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