Results 41 to 50 of about 1,142 (194)

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Genetic diversity of Mycobacterium tuberculosis complex strains isolated from patients with pulmonary tuberculosis in Anambra State, Nigeria

International Journal of Mycobacteriology, 2016
In this study, we analyzed Mycobacterium tuberculosis complex (MTC) genetic diversity in Anambra State, Nigeria based on spoligotyping followed by 5-loci exact tandem repeats (ETRs).
Gertrude N Uzoewulu, Lovett Lawson, Ibeh S Nnanna, Nalin Rastogi, Madhu Goyal   +4 more
doaj   +1 more source

Evapotranspiration Estimation and Irrigation Performance Assessment Using Remote Sensing: A Case Study of the Ergani Dam Irrigation System (Turkey)

Irrigation and Drainage, EarlyView.
ABSTRACT Efficient water resource management is critical for sustainable agriculture, with evapotranspiration (ET) serving as a key parameter. Remote sensing (RS) techniques offer cost‐effective approaches for ET estimation and irrigation performance assessment in extensive agricultural systems.
Kivanç Hayri Doganay, Bekir Sitki Karatas   +1 more
wiley   +1 more source

Evaluating the impact of environmental taxes on energy use: evidence from OECD countries

Entrepreneurship and Sustainability Issues
This paper evaluates the causal impact of Environmental Tax Reforms (ETRs) on energy and macroeconomic outcomes in OECD countries between 2000 and 2020.
Nuno Soares Domingues, Daiva Stanelytė
doaj   +1 more source

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

Do Concentrated Owners Pay Less? French Evidence on Tax Avoidance and Female Directors

Strategic Change, EarlyView.
ABSTRACT This study examines whether concentrated voting control increases corporate tax avoidance in French listed firms and whether board gender diversity and audit committee independence constrain that relationship. Using 3388 firm‐year observations from 242 CAC All Shares firms from 2009 to 2022, the analysis combines hand‐collected voting rights ...
Habiba Laadhari, Juraj Válek, Hajer Jarrar, Virginie Hachard, Matteo Rossi   +4 more
wiley   +1 more source

Highly effective peginterferon α-2a plus ribavirin combination therapy for chronic hepatitis C in hemophilia in Korea [PDF]

Clinical and Molecular Hepatology, 2015
Background/AimsChronic hepatitis C (CHC) is a major comorbidity in patients with hemophilia. However, there are no published data on the efficacy of antiviral therapy in Korea. We assessed the safety and efficacy of combination therapy with peginterferon
Suh Yoon Yang, Hyun Woong Lee, Youn Jae Lee, Sung Jae Park, Ki Young Yoo, Hyung Joon Kim   +5 more
doaj   +1 more source

Silicon differentially protects PSII and PSI photochemistry and preserves fatty acid metabolism in salt‐stressed Sorghum bicolor (L.)

Journal of the Science of Food and Agriculture, EarlyView.
Abstract BACKGROUND Silicon (Si) has been demonstrated to be an important element to enhance crop tolerance against salinity. Nevertheless, mechanisms underlying Si's mitigation of salt stress remains insufficiently explored and understood. This study aims to provide new insights into Si's impact on salt‐stressed Sorghum bicolor (L.) supplied or not ...
Farah Bounaouara, Rabaa Hidri, Mohammed Falouti, Salma Nait Mohamed, Mokded Rabhi, Ahmed Hichem Hamzaoui, Issam Nouairi, Nabil Ben Youssef, Cécile Cabassa, Arnould Savouré, Chedly Abdelly, Inès Slama, Walid Zorrig   +12 more
wiley   +1 more source

Trade‐Policy Exposure and Managerial Adjustment Margins: Regime‐Dependent Evidence From Corporate Tax‐Base Outcomes

Managerial and Decision Economics, EarlyView.
ABSTRACT Trade‐policy shocks raise visible operating pressure on firms through sourcing costs, supplier exposure, and market‐serving choices. A direct operating‐margin interpretation points to production reconfiguration, pricing changes, or supply‐chain adjustment.
Garros Gong, Stanko Dimitrov
wiley   +1 more source

Synergistic benefits of agrivoltaics for grape production and solar energy efficiency in a Mediterranean vineyard

PLANTS, PEOPLE, PLANET, EarlyView.
Grapevine production is increasingly challenged by global warming, with global wine output falling to a six‐decade low in 2024. At the same time, the vine and wine sector faces growing pressure to reduce its carbon footprint. Agrivoltaics, which integrates solar photovoltaic (PV) modules into plant production systems, offers a potential pathway to ...
Sabine Tausz‐Posch, Billy Xynas, Arjun Pandey, Christopher Jones, Chris Barnes, Marco Ernst   +5 more
wiley   +1 more source