Results 181 to 190 of about 1,745,860 (409)

Unlocking the Link Between Accountants' Perception of Innovation Job Requirements and Expected Positive Performance Outcomes: The Role of Job Crafting and Technophilia

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT The paper aims to examine the impact of innovation job requirements on expected positive performance outcomes through job crafting behaviours. It also examines how the level of technophilia moderates this relationship. The study uses survey data from 424 professional accountants in Canada.
Dima Mohanna, Sari Mansour, Malik‐Faisal Azeem   +2 more
wiley   +1 more source

TAX COMPOSITION AND ECONOMIC GROWTH. A PANEL-MODEL APPROACH FOR EASTERN EUROPE [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
In this paper, we investigate the impact of tax composition on economic growth, based on a panel-model approach. The dataset includes six East-European countries and covers the period 1995-2012.
MURA PETRU-OVIDIU
doaj  

Integrated Reforms of Indirect Taxes in the Presence of Pollution [PDF]

, 2008
Michael S. Michael, Sajal Lahiri, Panos Hatzipanayotou   +2 more
openalex   +1 more source

Examining the Impact of Role Overload on Knowledge Hiding and Knowledge Manipulation

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT Role overload was rated as one of the top workplace stressors by the American Psychological Association in 2015. Drawing from the stressor‐emotion model of Counterproductive Work Behaviour, we examine the indirect effect of role overload on knowledge hiding and manipulation, via negative affect.
Jessica R. L. Good, You‐Ta Chuang, Mark Podolsky, Michael Halinski   +3 more
wiley   +1 more source

Daňová podpora výzkumu a vývoje v České republice [PDF]

Trendy v podnikání, 2018
The paper deals with the issue of support of research and development in the Czech Republic and abroad. Support for research and development is generally divided into direct support and indirect support, where we will focus on the practical implications ...
Břetislav Andrlík, Dana Fialová
doaj  

Cross-border shopping and the Atkinson-Stiglitz theorem [PDF]

, 2012
We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect taxes ...
Kessing, Sebastian G., Koldert, Bernhard
core  

Board Characteristics and Stakeholder Engagement and ESG Performance: The Relevance of European Gender Parity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The main goal of this study is to explore the effect of country‐level gender parity with a board characteristics and stakeholder engagement on ESG performance in sustainable companies. The sample comprises 940 sustainable international sustainable firm‐year observations from the following 13 countries: Denmark, Finland, France, Germany ...
Alfredo Grau‐Grau, Manuel Branco, Inmaculada Bel‐Oms   +2 more
wiley   +1 more source

How (Not) to Measure Companies' Climate Transition Risk: A Framework and Categorized Literature Review

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The climate transition is increasingly acknowledged as a major risk driver for companies, financial institutions, and investors. At the same time, there is widespread confusion about how to best measure climate transition risk, since different measurements lead to significantly different risk profiles. I show empirically that, to date, the two
Philip Fliegel
wiley   +1 more source

Technical Challenges in Maintaining Tax Prep Software with Large Language Models [PDF]

arXiv
As the US tax law evolves to adapt to ever-changing politico-economic realities, tax preparation software plays a significant role in helping taxpayers navigate these complexities. The dynamic nature of tax regulations poses a significant challenge to accurately and timely maintaining tax software artifacts. The state-of-the-art in maintaining tax prep
arxiv  

Modelling value-added tax in the presence of multiproduction and differentiated exemptions [PDF]

We develop a framework for economy-wide modelling of value-added tax systems. Our framework models a number of complexities of VAT systems as they are implemented by tax agencies.
Giesecke, James A., Tran, Nhi Hoang
core   +1 more source