Results 131 to 140 of about 5,322 (297)
Perfecting Exit: The Politics of Quitting Among Migrant Care Workers in the United States
American Anthropologist, EarlyView.ABSTRACT Quitting tends to be overlooked in studies of resistance and labor because of its individual and private character, its ineffectiveness in changing conditions of labor, and the difficulty of studying it, in favor of more organized and public protests and strikes.
Cati Coe
wiley +1 more source
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? [PDF]
J Bus Econ, 2023 Dreher S, Eichfelder S, Noth F.
europepmc +1 more source
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
Deferred compensation arrangements /
, 2011 " ... analyzes the federal income and employment tax treatment of nonqualified deferred compensation arrangements. Both funded and unfunded plans for taxable employers are addressed as well as eligible and ineligible deferred compensation plans of tax ...
Wilson, Bill C. +4 more
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The Mobile Core: Perpetuating Tourism Leakage Through the Socioecological Fix in South Korea
Asia Pacific Viewpoint, EarlyView.ABSTRACT By adopting the socioecological fix concept, this study aims to examine the spatial dynamics of tourism leakage. An ethnographic examination of an ecotourism project on Jeju Island, South Korea was conducted for 18 months from 2011 to 2013.
Souyeon Nam
wiley +1 more source
AN ANALYSIS OF TAX-DEFERRED RETIREMENT SAVINGS OF FARM HOUSEHOLDS
The retiring farmer generally tries to balance the desire to keep the farm intact as a going concern with the need for a secure assets portfolio to finance retirement.
Mishra, Ashok K., Morehart, Mitchell J.
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Research Ethics in Conflict Zones: Reflections on ‘Do no Harm’ Ethics for the Research Network
Asia Pacific Viewpoint, EarlyView.ABSTRACT What does it mean to ‘do no harm’ in academic research? ‘Do no harm’ ethics emphasizes the responsibility of researchers to mitigate the emotional, physical, and political harms that may arise through participation in research. These concerns are heightened in conflict zones, where access constraints and intersecting vulnerabilities shape the ...
K. B. Roberts
wiley +1 more source
Deferred tax in Czech republic
, 2008 Bachelor project is based on deferred tax in Czech republic. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate.
Kervitcerová, Ludmila
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Insights From Academic Research on IFRS 9: A Review of the Literature
Australian Accounting Review, EarlyView.ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley +1 more source
A Confucian Perspective on Public Health Ethics
Bioethics, EarlyView.ABSTRACT Debates in public health ethics have been dominated by the assumptions of Western liberalism: a priority given to liberty and autonomy over other values, an individualistic view of social ontology, a focus on personal responsibility, a minimal set of obligations (only created through consent), and a marginalization of social, cultural, and ...
Kathryn Muyskens, Angus Dawson
wiley +1 more source