Results 41 to 50 of about 19,314 (262)

A Comprehensive Microbial Gene Catalog of the Human Airway Microbiome Across Anatomical Sites and Geographic Regions

open access: yesAdvanced Science, EarlyView.
An integrated Human Airway Microbiome Gene Catalog (iHAMGC) is constructed from 12,273 metagenomic airway samples, providing a high‐resolution reference of respiratory microbial genes. The catalog enables systematic exploration of taxonomic and functional variation across airway niches and geographic regions, revealing site‐specific and region ...
Qing Zhang   +15 more
wiley   +1 more source

Factors Affecting the Performance of Tax Authorities with Tax Compliance as a Moderating Variable: An Empirical Study on Small and Medium Enterprises in West Jakarta

open access: yesJurnal Ilmiah Akuntansi
Achieving tax revenue targets is a significant concern for the government. A lack of taxpayer knowledge about their tax obligations, coupled with frequently changing and complex tax regulations, leads to taxpayer negligence and non-compliance ...
Waluyo Waluyo
doaj   +1 more source

ANALISIS PENGARUH KEBIJAKAN EKSEKUTIF TERHADAP KEPATUHAN WAJIB PAJAK SEBAGAI UPAYA MENDONGRAK PENERIMAAN NEGARA

open access: yesProfita, 2019
The accountability of the government in spending tax revenues and tax administration reform may influence tax payer’s compliance. The study is mainly intended to discover whether or not this phenomenon exists in the case of Indonesia.
Dito Aditia Darma Nasution
doaj   +1 more source

THE PROBLEM OF TAX HAVENS AND THE ROMANIAN TAX AUTHORITIES’ REACTION [PDF]

open access: yesCES Working Papers, 2013
The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level. Romania is facing the same problem and the Finance Minister estimates that offshore operations in tax havens are approximately between three and four ...
openaire   +2 more sources

Design Principles of Electrocatalysts for Industrial‐Scale Water Electrolysis

open access: yesAdvanced Energy Materials, EarlyView.
This Review distills electrocatalyst design for industrial‐scale water electrolysis into integrated principles linking active‐site engineering, phase and lattice modulation, interfacial microenvironment regulation and mass‐transport control. By connecting catalyst families with HER/OER mechanisms and practical operating demands, it outlines pathways ...
Hong Tang, Cui Ce, John Wang
wiley   +1 more source

Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope

open access: yesJournal of Accounting and Investment, 2019
The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope.
Uswatun Khasanah   +2 more
doaj   +1 more source

Burnout and Its Antecedents: Considering Both Work and Household Time Claims, and Flexibility in Relation to Burnout

open access: yesFrontiers in Public Health, 2022
This study contributes to the previous literature by examining how flexible work arrangements interact with work and family time claims to affect burnout.
Shuanglong Li   +2 more
doaj   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci   +4 more
wiley   +1 more source

Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers

open access: yesJurnal Akuntansi, 2020
The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically
Edrick. P. Putra, Heru Tjaraka
doaj   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

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