Results 151 to 160 of about 1,377 (250)
Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands [PDF]
The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes.
Kager, Rebekka, Niemann, Rainer
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Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse
Australian Journal of Social Issues, EarlyView.ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook +3 more
wiley +1 more source
‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino +3 more
wiley +1 more source
Effective Corporate Income Tax Burden in Croatia [PDF]
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on ...
Hrvoje Šimović
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Journal of the American Oil Chemists' Society, EarlyView.ABSTRACT Palm oil, which is extracted from the mesocarp of the fruit of the Elaeis guineensis Jacq. palm tree, is the most widely produced vegetable oil in the world. The extraction of this substance typically utilizes the conventional pressing method, a technique that is advantageous due to its low operating cost and simplified process.
Constantino Lucas Queta +2 more
wiley +1 more source
Essays on consumption taxation in Brazil [PDF]
Esta tese é composta de dois capítulos independentes sobre taxação de consumo no Brasil. Buscamos entender como mudanças na estrutura tributária afetam o bem-estar e crescimento da economia, levando-se em consideração o comportamento dos agentes ...
Navarro, Gil dos Santos
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Sustainable Manufacturing Platforms for Closed‐Cycle Bioeconomy Applications
Asia-Pacific Journal of Chemical Engineering, EarlyView.ABSTRACT The transition to a circular bioeconomy requires innovative production platforms that prioritize sustainability, resource efficiency, and waste minimization. Organic waste from agriculture, aquaculture, and food production represents an underutilized feedstock for biomanufacturing, contributing to a circular economy.
Yelizaveta Chernysh +2 more
wiley +1 more source
Asia-Pacific Journal of Chemical Engineering, EarlyView.ABSTRACT Enhancing oil recovery (EOR) in mature reservoirs is hindered by high interfacial tension (IFT) and oil‐wet rock formations, especially under harsh, high‐salinity conditions. This study aims to overcome these limitations by synthesizing a novel carbon nanotube nanocomposite covalently grafted with polyethylenimine and non‐covalently ...
Mohamed Abu Shuheil +8 more
wiley +1 more source
Anatomical Sciences Education, EarlyView.Abstract The study of human anatomy is foundational to education and research in the anatomical and health sciences. In 2012, the International Federation of Associations of Anatomists (IFAA) first published Recommendations to promote ethical practice in the acquisition of human remains for this purpose.
D. Gareth Jones +9 more
wiley +1 more source
Do Taxes on Large Firms Impede Growth? Evidence from Ghana [PDF]
Many developing countries pursue policies that treat large and small firms differently. For example, large firms may be subject to a value added tax while small firms are explicitly exempted.
Gollin, Douglas
core +1 more source