Results 111 to 120 of about 52,722 (218)

Twelve Steps to Financial Freedom for Plastic Surgeons. [PDF]

open access: yesPlast Reconstr Surg Glob Open, 2023
Zelenova K   +8 more
europepmc   +1 more source

Membrane Engineering for Battery Systems: Bridging Design Principles and Frontier Applications

open access: yesENERGY &ENVIRONMENTAL MATERIALS, Volume 9, Issue 3, May 2026.
The review emphasizes membrane separators' role in battery performance and safety, covering redox flow, lithium‐ion, and solid‐state batteries. It reviews advances in membrane materials (e.g., polymer electrolytes, hybrid composites) and ion transport mechanisms, while addressing challenges like dendrite growth and crossover losses.
Xiaoqun Zhou   +3 more
wiley   +1 more source

IAS 12 INCOME TAXES AND ACCOUNTING FOR DEFERRED TAX ASSETS AND LIABILITIES IN THE CONTEXT OF THE GLOBAL MINIMUM TAX

open access: yesTHE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY
This report analyzes the impact of the amendments to IAS 12 on the accounting of deferred tax assets and liabilities, focusing on how these amendments affect accounting and disclosure practices, the effect of temporary exceptions, and the practical and administrative challenges associated with them.
openaire   +1 more source

Should Defined Benefit Pension Schemes be Career Average or Final Salary? [PDF]

open access: yes
There is widespread dissatisfaction amongst employers with defined benefit pension schemes, and many are switching to defined contribution schemes. Career average is a form of defined benefit scheme that has some important advantages over final salary ...
Charles Sutcliffe
core  

Corporate Tax Avoidance and Firm Value [PDF]

open access: yes
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Dhammika Dharmapala, Mihir A. Desai
core  

EVIDENCE OF OPPORTUNIST UTILIZATION OF ACCOUNTING STANDARDS PROCEDURES ABOUT DEFERRED TAX LIABILITIES RECOGNITION IN BRAZILIAN AND SPANISH COMPANIES

open access: yes, 2012
En este estudio se investiga la relación que pueda existir entre el nivel de reconocimiento de Pasivos Fiscales Diferidos y variables explicativas relacionadas con la situación económica, financiera y el tamaño de las empresas. Este trabajo es parte de una investigación más amplia, y que está sendo desarrollada por profesores brasileños y españoles, y ...
Kronbauer, Clovis Antonio   +3 more
openaire   +1 more source

Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands [PDF]

open access: yes
The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes.
Kager, Rebekka, Niemann, Rainer
core  

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