Results 61 to 70 of about 1,516 (260)

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

Anatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper, Rhiannon E. Robinson, Kelsey Stevens, Lacy M. Cleveland, Danielle N. Edwards, Nicole L. Geske, Burhan Gharaibeh, Anya Goldina, Jill Kirby, Jacqueline Phillips, Leslie R. Sewell, J. P. Swigart, Trisha Waldman, Jonathan J. Wisco, Jeremy J. Grachan   +14 more
wiley   +1 more source

Firm-specific determinants influencing tax avoidance among Indian multinational corporations: a panel regression approach

Cogent Economics & Finance
The unethical tax planning practices of Multinational Companies globally remain a significant and unresolved empirical issue in tax and accounting research.
P. V. Thayyib
doaj   +1 more source

Developing a critical caste analysis within information science and technology: A research review: An Annual Review of Information Science and Technology (ARIST) paper

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

A BIBLIOMETRIC ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY AND TAX AVOIDANCE

International Journal of Business Reflections
This study covers the linkage between corporate social responsibility and tax avoidance. We perform a bibliometric analysis and check the findings with regard to corporate social responsibility and tax avoidance.
Mujahid Bilal,Khan, Hassan,Zafar, Aleena,Ashraf , Marina,Nazir, Sonia,Sattar, Qurat-ul-Ain, Abro   +5 more
doaj   +1 more source

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic ...
Md Shamim Hossain, Md. Sobhan Ali, Chui Ching Ling, Chorng Yuan Fung   +3 more
doaj   +1 more source

Corporate Governance and Tax Avoidance

Review of Applied Accounting Research (RAAR)
Pajak merupakan sumber penghasilan penting bagi suatu negara yang wajib dibayar oleh badan atau orang pribadi. Namun, untuk meminimalisir beban pajak, perusahaan melakukan perencanaan pajak (tax planning). Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh tata kelola perusahaan (kepemilikan institusional, persentase komisaris ...
Melati Oktafiyani, Arby Tegar Ardianto, Wikan Isthika, Agung Prajanto, Hayu Wikan Kinasih   +4 more
openaire   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Effects of IFRS adoption on tax avoidance

Revista Contabilidade & Finanças
This study investigates the association between mandatory International Financial Reporting Standards (IFRS) adoption and corporate tax avoidance. In this study, tax avoidance is defined as a reduction in the effective corporate income tax rate through ...
Renata Nogueira Braga
doaj   +1 more source

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

British Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source