Results 101 to 110 of about 23,620 (299)
Autism Research, EarlyView.ABSTRACT Parents of autistic children often face elevated emotional demands and challenges in interpreting their child's inner experience. Parental reflective functioning (PRF), the capacity to understand behavior in terms of underlying mental states, is considered a key mechanism in fostering emotionally attuned and adaptive caregiving.
Yael Enav +3 more
wiley +1 more source
Tax compliance costs: a business administration perspective [PDF]
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
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Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source
Corporate tax policy and incorporation in the EU. [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaetan Nicodeme, Ruud de Mooij
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British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
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
Examination of the macroeconomic implicit tax rate on labour derived by the European Commission [PDF]
All tax indicator estimates, whether based on aggregate- or micro data, need to be corroborated by other information and preferably also other tax indicators before policy conclusions can reasonably be drawn.
Paolo Acciari, Peter Heijmans
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THE VALUE ADDED TAX AND THE EVASION CHAIN OF INTRA-COMMUNITARIAN VAT [PDF]
Annals of the University of Oradea: Economic Science, 2011 The relationship IRS taxpayer runs the risk of turning into a psychological war in which, however, given the positions held, the IRS is by far on a favorable footing.
Deliman Eugen +3 more
doaj
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
Studies in Business and EconomicsThis research analyzes the impact of managerial and government ownership on tax avoidance in Indonesia and Malaysia, focusing on 2,370 listed manufacturing companies from 2017 to 2021.
Masripah Masripah +5 more
doaj +1 more source