Results 51 to 60 of about 270,414 (308)

School readiness and the good level of development: Policy constructions in English early childhood education

British Educational Research Journal, EarlyView.
Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley   +1 more source

Evaluasi Pelaksanaan Pemeriksaan Pajak Restoran sebagai Upaya Optimalisasi Penerimaan Pajak Restoran Kota Administrasi Jakarta Barat [PDF]

, 2016
Regional tax is one of the sources of local revenue used in regional development. Restaurant tax is one of the types of regional tax. In the context of optimization revenue from tax restaurant, the efforts is do tax auditon restaurant business.
Albi, I. (Ichwan), Sulasmiyati, S. (Sri), Suyadi, I. (Imam)   +2 more
core  

Tax Audit and Collection on Tax Revenue

East Asian Journal of Multidisciplinary Research, 2023
This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan.
Jamian Purba, Dian Sulistyorini Wulandari, Neng Deti Rohimah   +2 more
openaire   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Tax audits: definition and methods.

Хабаршысы. Экономика сериясы, 2016
The article reveals information about the tax audit. Under the audit refers to the independent audit of the accounting statements of the audited entity for the purpose of expressing an opinion on reliability of such reporting.
M. G. B. K. Baydauletov Akylbayeva
doaj  

Joint audit and tax fraud: Case of listed American companies [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: How does the presence of joint auditors impact tax evasion practices in publicly traded U.S. companies, and what role does audit committee expertise play in mitigating tax evasion?
Hamza Ben Said, Salma Damak Ayadi, Feten Arfaoui   +2 more
doaj   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

PENGARUH PENERAPAN SISTEM SELF ASSESSMENT, KEPATUHAN WAJIB PAJAK BADAN DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN [PDF]

, 2015
Pungki Marthea Catrin, 2015. The Effect of Self Assessment System Implementation, Tax Compliance and Tax Audit on Corporate Income Tax Receipts. Supervisor: (1) Tresno Ekajaya SE, M.Ak (2) Nuramalia Hasanah SE, M.Ak. Universitas Negeri Jakarta.
CATRIN, PUNGKI MARTHEA
core  

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source