Results 51 to 60 of about 3,437,394 (290)
Biotechnology and Bioengineering, EarlyView.Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga +2 more
wiley +1 more source
Belasting op toegevoegde waarde: Gevolge van kliëntelojaliteits-programtransaksies vir verskaffers
Journal of Economic and Financial Sciences, 2013 Client loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Service has issued minimal guidance on the value-
Sophia Brink
doaj +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis 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 +1 more
doaj +1 more source
International Financial Flows and Transactions Taxes [PDF]
IMF Working Papers, 1995 Tobin has suggested that exchange rate volatility be controlled through a tax on international financial transactions. This analysis shows that the Tobin tax as a pure transaction tax is not viable. The tax would impair financial operations and create international liquidity problems. It is also unlikely to deter speculation.
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Financial Transaction Tax in Tehran Stock Exchange (Composition versus Liquidity Effect)
برنامهریزی و بودجه, 2021 Policymakers attempt to improve the market quality of stock exchanges by implementing various regulations. Even though the transaction tax has always affected exchanges, the consequences of such policy on various aspects of market quality have often been
Parvaneh Motie +3 more
doaj
Lattice–Gas–Automaton Modeling of Income Distribution
Entropy, 2020 A simple and effective lattice–gas–automaton (LGA) economic model is proposed for the income distribution. It consists of four stages: random propagation, economic transaction, income tax, and charity.
Lijie Cui, Chuandong Lin
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Applying VAT to loan-deposit intermediation
Public Sector EconomicsTechnical difficulties associated with transaction-by-transaction taxation methods have led financial services to be exempt in most countries. Methods applying the value added tax to financial services attempt to address this issue.
Guillermo Peña
doaj +1 more source