Results 131 to 140 of about 15,943 (310)

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal 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

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

open access: yesJournal the Winners
The COVID-19 pandemic’s worsening economic conditions increased obstacles in tax revenue. The obstacles that arise during the tax collection process take the form of tax evasion and tax avoidance by citizens.
Ani Susilowati, Ratna Mappanyukki
doaj   +1 more source

Taxation of Multinational Corporations

open access: yesFoundations and Trends in Accounting, 2012
Multinational taxation is an area of research that encompasses academics in accounting, finance and economics. In particular, researchers are interested in determining whether taxation alters where multinational corporations (MNCs) operate their businesses.
openaire   +3 more sources

Beyond the Outburst: Charting a New Frontier for Understanding and Treating Irritability in Autistic Adults

open access: yesAutism Research, EarlyView.
ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin   +3 more
wiley   +1 more source

Taxation and Corporate Financial Policy [PDF]

open access: yes
A model of corporate financial policy (debt-equity ratios and dividend payout rates) is included in the Harberger general equilibrium model of incidence of the corporate income tax.
Charles E. McLure, Jr.   +1 more
core  

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia

open access: yesEconomic Analysis, 2017
The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionally obvious.
Ilija Gruevski, Stevan Graber
doaj  

Corporate and Dividend Tax Effects in Scholarly Literature: A Bibliometric Analysis

open access: yesJurnal Proaksi
Main Purpose - This study employs a bibliometric approach to analyze the evolution of research on corporate and dividend taxation. The analysis elucidates the influence of these topics on corporate behavior, investment decisions, and broader economic ...
Nilam Rostyana
doaj   +1 more source

Essays on corporate taxation

open access: yes, 2017
This thesis aims to advance our understanding of corporate taxes and their effects on firm behaviour, particularly with regard to tax avoidance and investment, as well as how countries fight tax evasion and avoidance. Each chapter provides a distinct contribution to the corporation tax literature.
openaire   +2 more sources

Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo   +13 more
wiley   +1 more source

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