Results 31 to 40 of about 10,746,950 (312)

CORPORATE TAX RATES IN THE CONTEXT OF TAX HARMONIZATION

Humanities and Social Sciences
Corporate taxes are important for this study since differences in rates can lead to distortions in economic competition and relocation of capital to countries with better tax conditions.
Šimon ULIČNÝ, Alena ANDREJOVSKÁ
doaj   +1 more source

Taxation of Corporations and Their Impact on Economic Growth: The Case of EU Countries [PDF]

Journal of Competitiveness, 2012
One of the most debated questions in economy is the relationship between tax rates and economic growth. Especially taxation of corporations has great importance because a corporate tax base is quite a mobile factor of production and simultaneously the ...
Baranová Veronika, Janíčková Lenka
doaj  

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

Arthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim, Gary J. Macfarlane, Marcus J. Beasley   +2 more
wiley   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

Advanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang, Dong Hyun Lee, Conan Weiland, Won‐Il Lee, Kim Kisslinger, Mingzhao Liu, Aswin kumar Anbalagan, Xiao Tong, Soumyajit Mandal, Nikhil Tiwale, Houk Jang, Chang‐Yong Nam   +11 more
wiley   +1 more source

Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]

, 2006
This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement ...
Urban, Ivica, Ivica Urban
core   +2 more sources

High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions

Advanced Functional Materials, EarlyView.
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani, Paulius Imbrasas, Jan‐Michael Mewes, Felix Kaden, Stephanie Anna Buchholtz, Karl Leo, Sebastian Schellhammer, Carsten Rothe, Sebastian Reineke   +8 more
wiley   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

Identification of causes of differences in statutory and effective rates of corporate taxes

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Although the existence of the corporate tax itself is a subject of controversy, it has been currently implemented in all EU countries except of Estonia where only distributed profits are taxed.
Jan Široký, Jolana Kvíčalová, Ivana Valentová   +2 more
doaj   +1 more source

Tax Management and Earnings Management in Business Groups [PDF]

مجله دانش حسابداری, 2016
The aim of this research was to investigate the relationship between tax management and earnings management in business groups in the companies listed in the Tehran Stock Exchange, (TSE). To test the study hypotheses, the multiple linear regression model
Bita Mashayekhi, Mostafa Deldar
doaj   +1 more source

Sub‐Nanometer Cobalt on Tungsten Titanium Carbide MXene (W2TiC2Tx): An Electrocatalyst for Highly Efficient and Stable Alkaline Hydrogen Evolution at Industrial‐Scale Current Density

Advanced Materials, EarlyView.
A novel W2TiC2Tx MXene prepared through a MAX‐phase route supports sub‐nanometer Co for highly efficient alkaline hydrogen evolution. Strong Co–W interfacial interactions optimize hydrogen adsorption and catalytic activity, enabling low overpotentials of 63 mV at 10 mA cm−2, small Tafel slope of 44.3 mV dec−1, and exceptional durability at industrially
Xiaopeng Liu, Fan Yang, Deep M. Patel, Mohammad Albloushi, Qiqi Mao, Shan Jiang, Christian J. Breckner, Connor W. Schroeder, Ruoyu Cui, Tao Ma, Dapeng Jing, Wenyu Huang, Jeffrey T. Miller, Wenzhen Li, Luke T. Roling, Yue Wu   +15 more
wiley   +1 more source