Results 101 to 110 of about 2,848,929 (309)

Impact of a senior research thesis on students' perceptions of scientific inquiry in distinct student populations

FEBS Open Bio, EarlyView.
This study addressed how a senior research thesis is perceived by undergraduate students. It assessed students' perception of research skills, epistemological beliefs, and career goals in Biochemistry (science) and BDC (science‐business) students. Completing a thesis improved confidence in research skills, resilience, scientific identity, closed gender‐
Celeste Suart, Haley L. Zubyk, Michelle Ogrodnik, Caitlin E. Mullarkey, Felicia Vulcu   +4 more
wiley   +1 more source

Navigating new norms: a systematic review of factors for the development of effective digital tools in higher education

FEBS Open Bio, EarlyView.
What factors make for an effective digital learning tool in Higher Education? This systematic review identifies elements of a digital tool that published examples reveal to be features of an engaging and impactful digital tool. A systematic literature search yielded 25 research papers for analysis.
Akmal Arzeman, Jessica Haines, Connie Pritchard, Stephen Rutherford, Nigel Francis   +4 more
wiley   +1 more source

Aggresive tax planning, beps and Litigation

Ars Iuris Salmanticensis, 2016
These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the ...
José María LAGO MONTERO
doaj  

Identifying Profit-Shifting to Tax Havens using statistics on Country-by-Country Reports

Revista de Economía Mundial
Profit-Shifting is an aggressive tax planning activity that erodes public revenues worldwide. Using statistics based on recent Country-by-Country Reports, this article identifies both descriptively and econometrically the existence of such activity by ...
Ángela Castillo Murciego, Julio López Laborda   +1 more
doaj   +1 more source

Hands‐on protocol for preparing water‐soluble fractions from agri‐food samples for NMR‐based metabolomics analysis

FEBS Open Bio, EarlyView.
This research protocol outlines a workflow for nuclear magnetic resonance (NMR)‐based metabolomics in the agri‐food sector. Using two case studies—strawberry leaves (solid matrix) and wine (liquid matrix)—it details the procedures for sample preparation, data acquisition, and processing.
Andrea Fernández‐Veloso, Jaime Hiniesta‐Valero, Alejandra Guerra‐Castellano, Miguel A. De la Rosa, Irene Díaz‐Moreno   +4 more
wiley   +1 more source

Corporate Income Tax Differential and Subsidiaries’ Profitability in Morocco: Profit-Shifting Evidence from a Pseudo-Ordinary Least Squares Framework

International Journal of Financial Studies
This study provides empirical evidence of tax-induced profit-shifting by multinational corporations (MNCs) operating in Morocco, an underexplored developing country context characterized by notable tax arbitrage potential.
Mohamed Rachidi, Abdeslam El Moudden
doaj   +1 more source

Economic and social pre-conditions for marketization of domestic non-profit sphere [PDF]

Marketing i Menedžment Innovacij, 2014
The aim of the article. The aim of the article is to analyze social and economic conditions of development of non-profit organizations (NPOs). Among them are shifting responsibility for social problems from governmental bodies on not-for-profit subjects,
T.M. Borysova
doaj  

Antibiofilm activity of a chionodracine‐derived peptide by NMR‐based metabolomics of cell‐free supernatant of Acinetobacter baumannii clinical strains

FEBS Open Bio, EarlyView.
KHS‐Cnd peptide is able to impair biofilm formation and disaggregate mature biofilms in Acinetobacter baumannii clinical isolates. Differences in extracellular metabolites reflect changes in biofilm metabolism due to KHS‐Cnd treatment. Among the differentially represented extracellular metabolites upon KHS‐Cnd treatment, the significantly altered ...
Fernando Porcelli, Enrico Landi, Francesco Maiurano, Irene Paris, Rosanna Papa, Marco Artini, Laura Selan, Stefano Borocci, Francesco Buonocore, Esther Imperlini   +9 more
wiley   +1 more source

A global assemblage of tax haven clusters: profit shifting, tax dodging and money laundering

Investigaciones Regionales - Journal of Regional Research
In this paper we explore a selection of tax haven clusters in the US and Europe as diverse but recognisable species of some fifty of the phenomena worldwide that have been seldom studied from an economic geography or spatial planning viewpoint. We treat
Philip Cooke, Rafael Boix-Domenech
doaj   +1 more source

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

, 2014
Maria Theresia Evers, Ina Meier, Christoph Spengel   +2 more
openalex   +1 more source