Results 61 to 70 of about 1,949 (214)
Debt and Taxes: The Role of Corporate Group Structures
SSRN Electronic Journal, 2021 Abstract I show that the corporate group structure generates tax benefits that create incentives for higher leverage. The tax benefits arise when losses on distressed subsidiaries are tax deductible for a parent firm. Higher tax rates then imply that more of these losses are borne by the government instead of the parent firm, reducing
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Tracing the evolutionary history of the morpho‐anatomy of baculum in primates
The Anatomical Record, EarlyView.Abstract Animal morphology reflects both evolutionary history and present‐day adaptation. Male mammal copulatory structures such as the baculum (penile bone) are ideal for studying these processes because of their complexity and high interspecific variability. In primates, however, research has focused mostly on baculum length.
Federica Spani +3 more
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El Muhasaba: Jurnal Akuntansi, 2013 This research aims to empirically examine the influence of liquidities and profitabilities to capital structure. Samples are 15 food and beverage sectors listed in Jakarta Stock Exchange (JSE) during 2006-2010.
Agus Rahman Alamsyah
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Sovereign debt, structural adjustment, and conditionality [PDF]
Journal of Development Economics, 1996 Abstract The lack of a proper enforcement mechanism for sovereign debt generates a commitment failure. As a result, a sovereign may seek to improve its position in debt renegotiations and thus evade its debt obligations by reducing exports. Conditionality seeks to provide a solution to the incentive problem by addressing the commitment failure ...
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Anatomical Sciences Education, EarlyView.Abstract Human dissection is a foundational component of medical education, yet it places students in profound ethical tension between scientific objectification and respect for human dignity. While prior studies have documented students' emotional responses, the structural transformation of their moral narratives over time, particularly within non ...
Jun‐Ki Lee +2 more
wiley +1 more source
Economics and Business Review, 2022 The aim of the paper is to identify differences in enterprises’ capital structure and its determinants in Poland and Portugal. The research applies statistical methods to the financial data of 22,775 Polish enterprises and 36,625 Portuguese enterprises ...
Czerwonka Leszek, Jaworski Jacek
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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 +2 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract The intersection of economic conditions and early years education has long been debated, particularly where financial constraints shape educational practice and professional realities. Türkiye, characterised by high inflation and structural vulnerabilities in purchasing power parity, provides a critical context for examining how economic ...
Ebru Aydın, Şerif Yüksel
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Currency risk of public debt in Serbia: Current status and European lessons [PDF]
Industrija, 2018 Currency risk, and its effect on public debt, is becoming more important in economic analysis, particularly in highly dollarized countries like Serbia.
Radosavljević Goran, Tomov Vladimir
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British Educational Research Journal, EarlyView.Abstract Racial inequalities are pervasive in higher education despite concerted efforts to redress issues of access, progression and continuation. Little attention has been paid to how universities themselves construct race within their policy texts.
Benjamin Hart, Mirna Šumatić
wiley +1 more source