Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Reformist hagiography : the life of St Roding of Beaulieu and the struggle for power in early eleventh-Century Lotharingia [PDF]
, 2016 This paper explores an example of ‘reformist’ hagiographic production in early eleventh-century Lotharingia by focusing on the Life of St Roding of Beaulieu, a small monastery in the diocese of Verdun.
Vanheule, Koen
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Caste criminalisation in South India and permanent migration to Fiji, 1903–1927
Asia‐Pacific Economic History Review, EarlyView.Abstract Does the official criminalisation of a group lead to permanent out‐migration? In the early 20th century, British officials in south India designated multiple castes as inherently criminal under the Criminal Tribes Act (CTA). The CTA required police registration and could force entire groups into special settlements.
Alexander Persaud
wiley +1 more source
A novel super frame Flexible Macroblock Ordering scheme for H.265 video transmission with unequal error protection [PDF]
Serbian Journal of Electrical EngineeringOne of the most popular video coding standards in use today is High Efficiency Video Coding (HEVC), also known as H.265. In this paper, a novel Flexible Macroblock Ordering (FMO) scheme known as Super frame FMO (SFMO) is proposed for HEVC video ...
Indoonundon Deevya +2 more
doaj +1 more source
Global Apparel Value Chain in the Post‐MFA Era: Exploring Bangladesh's Competitive Edge
Asian-Pacific Economic Literature, EarlyView.ABSTRACT This study revisits Bangladesh's competitive edge by examining patterns of global apparel trade during the post‐Multi‐Fibre Arrangement (MFA) era using a large bilateral panel of 27 leading apparel exporters trading with 163 destinations with coverage of 90% of the world apparel exports.
Abul Bashar Mohammed Fakhruzzaman
wiley +1 more source
Early bacterial biofilm colonizers in the coastal waters of Mauritius
Electronic Journal of Biotechnology, 2017 Background: The past years have witnessed a growing number of researches in biofilm forming communities due to their environmental and maritime industrial implications.
Sillma Rampadarath +4 more
doaj +1 more source
Strategy in sub-saharan Africa: defining a research agenda for Mauritius [PDF]
, 2008 Do African firms differ in their approach to strategy making? Are they any different to firms from other emerging or developed economies? Despite the proliferations of strategy and international business textbooks over the last decade, there has been ...
Boojihawon, Dev
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Conference‐Based Method: Interviewing Elites at Intergovernmental Conferences
Area, EarlyView.Short Abstract Conferences have increasingly featured within geographical research as sites of knowledge production, performance and contestation. However, this article explores how intergovernmental conferences can be productive sites for geographical fieldwork through elite interviews on research topics such as climate geopolitics and disaster risk ...
Liam Saddington, Katie Peters
wiley +1 more source
Trade protection and tax evasion: evidence from Kenya, Mauritius and Nigeria [PDF]
Trade protection and tax evasion: evidence from Kenya, Mauritius and ...
Antoine BOUET, Devesh ROY
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