Results 51 to 60 of about 288,728 (301)

An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers

Journal of Economic and Financial Sciences, 2015
The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them.
Sophia Brink
doaj   +1 more source

Design and optimization of processes for recovering rare earth elements from end‐of‐life permanent magnets

AIChE Journal, EarlyView.
Abstract Recovery of rare earth elements (REEs) from end‐of‐life (EOL) products represents a strategic opportunity to strengthen the domestic supply chain for rare earth elements. This work presents a superstructure‐based optimization framework for finding the most economical processing pathway for different EOL rare earth permanent magnets (REPMs ...
Chris Laliwala, Oluwamayowa O. Amusat, Akintomiwa Ojo, Alejandro Garciadiego, Thomas Tarka, Debangsu Bhattacharyya, Ana I. Torres   +6 more
wiley   +1 more source

The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud

Indonesian Interdisciplinary Journal of Sharia Economics
This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive ...
Debby Setya Merdekawati, Rina Yuliastuty Asmara   +1 more
doaj   +1 more source

Elimination of systemic risk in financial networks by means of a systemic risk transaction tax [PDF]

, 2016
Financial markets are exposed to systemic risk (SR), the risk that a major fraction of the system ceases to function, and collapses. It has recently become possible to quantify SR in terms of underlying financial networks where nodes represent financial ...
Poledna, Sebastian, Thurner, Stefan
core   +2 more sources

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

Australian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue, Peter Anderson, Mark Brimble   +2 more
wiley   +1 more source

The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [PDF]

مطالعات تجربی حسابداری مالی
This study investigates the impact of economic sanctions on tax evasion facilitated through Related-Party Transactions (RPTs) in Iran. Utilizing a novel hybrid framework that integrates graph mining, Principal Component Analysis (PCA), and advanced fuzzy
Amin Ahmadpour, Seyedeh Mahboobeh Jafari, Fatemeh Sarraf   +2 more
doaj   +1 more source

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source

Did Australia's brief period of carbon pricing impact corporate environmental, financial or social performance?

Sustainable Futures
This study utilizes transaction cost and legitimacy theories to examine whether a carbon tax affects listed companies' environmental, financial and social performance within the context of Australia's National Greenhouse Energy Reporting (NGER) Act.
Linda Kusumaning Wedari, Amir Moradi-Motlagh, Christine Jubb   +2 more
doaj   +1 more source

Transaction component of exogenous factors of influence upon employment under conditions of globalisation of economy [PDF]

Problemi Ekonomiki, 2013
The goal of the article lies in identification of influence of globalisation upon efficiency of financial and loan instruments that ensure regulation and stimulation of employment and the role of transaction costs in these processes. To achieve the goal,
Glushach Anna V., Arkhiyeryeev Sergey I.
doaj  

GLOBAL BUSINESS NETWORK: OFF-SHORE MODEL’S DIVERSIFICATION AND IMPACT

Economics & Education, 2020
Modern literature lacks systematization and assessment of impact of network of international corporations and their off-shore models on development of national economies in post-industrial times.
Yaroslava Stoliarchuk, Denys Ilnytskyy, Glib Turolev   +2 more
doaj   +1 more source