Results 61 to 70 of about 939,340 (330)

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

PENGARUH KOMPENSASI RUGI FISKAL, KONEKSI POLITIK DAN REFORMASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

open access: yesJurnal Akuntansi Kontemporer, 2020
Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance,
Nadya Ingrida Theruty   +1 more
doaj   +1 more source

Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]

open access: yes, 2015
This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
core  

Advanced Porous Materials for Maritime Carbon Capture

open access: yesAdvanced Materials, EarlyView.
Carbon capture from emission sources, such as marine vessels, has attracted significant attention over the years. To achieve this goal, sorbents such as metal–organic frameworks (MOFs), porous polymer networks (PPNs), covalent organic frameworks (COFs), and their post‐synthetic modifications are currently being explored.
Kelechi Festus   +6 more
wiley   +1 more source

Effects of IFRS adoption on tax avoidance

open access: yesRevista Contabilidade & Finanças
This study investigates the association between mandatory International Financial Reporting Standards (IFRS) adoption and corporate tax avoidance. In this study, tax avoidance is defined as a reduction in the effective corporate income tax rate through ...
Renata Nogueira Braga
doaj   +1 more source

CEO overconfidence, tax avoidance, and education foundation

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2020
Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on
Kurnia Indah Sumunar   +2 more
doaj   +1 more source

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

open access: yesAdvanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour   +3 more
wiley   +1 more source

Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII)

open access: yesDisclosure, 2022
The realization of the tax amnesty in 2016 made Indonesia ranked first in the practice of implementing tax amnesty in the world, but on the other hand there are still many companies that have not complied with tax payments.
Muhamad Mukhsin, Mesi Herawati
doaj   +1 more source

Municipal Income Tax "Fix" is a Flub: Legislators should cut tax avoidance, not invite it [PDF]

open access: yes, 2013
A major rewrite of the state law governing Ohio municipal income tax is being discussed in Columbus. A proposal to overhaul the tax -- House Bill 601 -- was introduced late last year, and the General Assembly will see a revised version afterit convenes ...
Zach Schiller
core  

Polylactic Acid (PLA), Polycaprolactone (PCL), and Chitosan: the Biodegradable Transition in Medical Waste Management

open access: yesAdvanced Sustainable Systems, EarlyView.
The shift to biodegradable materials in healthcare promises reduced plastic pollution, but their production, adoption, and long‐term impacts remain complex. Integrating lifecycle insights with global policy coordination is essential for meaningful environmental gains. Abstract The COVID‐19 pandemic sharply increased medical waste, intensifying concerns
By Haoxuan Yu   +2 more
wiley   +1 more source

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