Results 101 to 110 of about 5,615,868 (292)

Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes

, 2010
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama, Poterba, James M., Jeri Seidman, Nirupama Rao, James Poterba, Seidman, Jeri   +5 more
core  

Deciphering the Palimpsest: Chronological Uncertainty and the Interpretation of Mining Landscapes at Písečný vrch (Czech Republic)

Archaeological Prospection, EarlyView.
ABSTRACT We investigated the Písečný vrch (Czech Republic), a site exploited for quartz mining in both prehistoric times and the 20th century. Due to their morphological similarity across all mining periods, the differentiation between pits with archaeological potential and recent ones is challenging.
Jan Fišer, Petr Krištuf, Jan Kropáček, Vojtěch Barták, Lenka Starková, Vítězslav Moudrý   +5 more
wiley   +1 more source

Profiling taxpayers applying special tax regimes by industry

Journal of New Economy
The state spends large financial resources to support small and mediumsized enterprises, including by providing preferential tax regimes. However, the lack of research on the sector affiliation of taxpayers applying special tax regimes (STR) does not allow assessing the diversification efficiency of certain types of STRs and their prevalence in the ...
Milyausha Pinskaya, Rodion Balakin
openaire   +1 more source

Developing a critical caste analysis within information science and technology: A research review: An Annual Review of Information Science and Technology (ARIST) paper

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Evaluation of tax preferences for SMEs: A case of small businesses in Gauteng, South Africa

South African Journal of Economic and Management Sciences
Background: Small businesses play a significant role in the alleviation of unemployment, poverty and inequality. In recognition of the key role played by small businesses, the South African government has implemented small- and medium-sized enterprises ...
Mphagahlele O. Ndlovu
doaj   +1 more source

Utilization of immune checkpoint inhibitors for the treatment of cancer in Scotland, 2018–2024: A national retrospective cohort study

British Journal of Clinical Pharmacology, EarlyView.
Aims The aim of the study is to describe the use of immune checkpoint inhibitors (ICIs) for the treatment of cancer in Scotland. Methods The retrospective observational cohort study included patients aged 18 years or older who commenced treatment with an ICI in Scotland between 1 January 2018 and 31 December 2024.
Tanja Mueller, Christine Crearie, Liya Lu, Jiafeng Pan, Fraser N. Sneden, David Martin, Amanj Kurdi, Catherine S. Thomson, Julie Clarke, Marion Bennie   +9 more
wiley   +1 more source

LEGAL REGULATION OF ESTABLISHMENT OF LAND BENEFITS ON LAND TAX FOR RESIDENTS OF TASED IN SINGLE-INDUSTRY TOWNS

Гуманитарные и юридические исследования, 2021
In the Russian Federation, more attention is paid to the development of single-industry municipalities, including through the creation of territories of advanced social and economic development (TASED) in them.
S. Mironova
doaj  

What is a curriculum for life? Using youth participatory action research and applied arts to understand and amplify undergraduate students', children's and young people's mental health and wellbeing recommendations for education

British Educational Research Journal, EarlyView.
Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley   +1 more source

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

British Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

Representación y apoderamiento (presencial y electrónico) en el procedimiento administrativo

Revista Vasca de Administración Pública, 2019
This paper analyzes the general regime of representation and empowerment within the common administrative procedure, stating both the classic or traditional conceptions on the matter and the problems arising from the online representation and empowerment
Eduardo Gamero Casado
doaj   +1 more source