Results 31 to 40 of about 828,796 (292)
ESG disclosure regulation: in search of a relationship with the countries’ competitiveness [PDF]
Problems and Perspectives in Management, 2019 This paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries’ competitiveness as an integral part of countries’ Corporate Social and Environmental ...
Alex Plastun +4 more
doaj +1 more source
Tax Competition and Tax Revenues [PDF]
Intereconomics, 2006 It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries.
openaire +5 more sources
Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups [PDF]
Облік і фінансиExternal factors and the complexity of the internal organizational structure can significantly affect the collection of evidence (information), which is the basis for assessing the compliance of controlled transactions with the arm's length principle by ...
Tetyana Storozhuk, Artem Morhunenko
doaj +1 more source
Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout
Arthritis Care &Research, EarlyView.Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo +6 more
wiley +1 more source
Quarantining illicit trade: Tobacco control through the lens of COVID-19
Tobacco Prevention and Cessation, 2020 The lockdown measures during the COVID-19 pandemic distorted international trade. EU retailers benefited from short-term blocks to illicit cross-border movements, but national measures elsewhere had unexpected side effects, creating new opportunities for
Christine Macqueen, Tim Driscoll
doaj +1 more source
Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
, 2014 "On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...
core
Arthritis Care &Research, EarlyView.Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim +2 more
wiley +1 more source
Economics & Education, 2023 The issue of the state's stimulating influence on the economy in order to intensify investment activity in the country is constantly in the field of view of scientists and practitioners. One of the most effective areas of such influence is the financial
Yurii Myskin, Oleksandr Vilchynskyi
doaj +1 more source
Advanced Functional Materials, EarlyView.Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang +11 more
wiley +1 more source
High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions
Advanced Functional Materials, EarlyView.Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani +8 more
wiley +1 more source