Results 61 to 70 of about 11,127 (292)

Untangling Sex and Gender Differences in Impression Management and Associated Autism Features in French Autistic Adults

Autism Research, EarlyView.
ABSTRACT Some autistic individuals camouflage their behavioral differences, a phenomenon that overlaps with general impression management (IM). Few studies have examined IM in autistic people, particularly outside English‐speaking countries. This study delineated the shared facets of camouflaging and IM, and used this conceptual clarification to ...
Wei Ai, Andrea Anchordoqui, Olena Bogdanova, Virginie Pomies, Romain Coutelle, Paola Atzori, Marion Leboyer, Meng‐Chuan Lai, Anouck Amestoy   +8 more
wiley   +1 more source

Tax Professionals’ Perceptions, Compliance Costs, and Compliance Intentions Under Indonesia’s Core Tax Administration System

Informatics
This study provides an early evaluation of the effectiveness of the Core Tax Administration System, a digital taxation platform introduced to integrate all tax administration processes in Indonesia into a single system.
Prianto Budi Saptono, Gustofan Mahmud, Ismail Khozen, Arfah Habib Saragih, Wulandari Kartika Sari, Adang Hendrawan, Milla Sepliana Setyowati   +6 more
doaj   +1 more source

Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2018
Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange Abstract Using structural equation modeling approach, this research aims to explore the effect of agency conflicts on tax compliance.
Bahman Qaderi, Parviz Piry, Majid Akhondi   +2 more
doaj  

Beyond the Outburst: Charting a New Frontier for Understanding and Treating Irritability in Autistic Adults

Autism Research, EarlyView.
ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin, Arthur N. Westover, Amy S. F. Lutz, Manish K. Jha   +3 more
wiley   +1 more source

Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo, Antonio Átila Menezes Ferreira, Lucia Andrea Sindeaux de Oliveira, Dayana Nascimento Dari, Devany Quintela Soares, Eliana Elisa Francelino Mavie, Francisco Leonardo Alves de Moraes Sousa, Jessica Lopes da Silva, João Vitor Gomes de Araújo Silva, Thiago Queiroz da Silva, Ana Karine Portela Vasconcelos, Kelma Maria dos Santos Pires Cavalcante, John Hebert da Silva Felix, José Cleiton Sousa dos Santos   +13 more
wiley   +1 more source

TRANSACTION COSTS – ANALYSIS AT THE FIRM’S LEVEL FROM A FISCAL PERSPECTIVE [PDF]

Economy and Sociology, 2016
Economic growth implies, at microeconomic level, a process of analysis and adaptation of the business climate, which requires continuous tracking of transaction costs.
Nicoleta MIHAILA, Silvia Elena ISACHI
doaj  

Perception on Tax System Structure, Tax Compliance Costs and Tax Compliance Behaviour in Yemen

International Journal of Business and Technopreneurship (IJBT)
This study considered the tax system structure into tax penalty, tax rate, and tax audit, and then examined their effects on tax compliance behaviour among small and mediumsized enterprises (SMEs) in the manufacturing sector of Yemen. Also, the tax compliance cost in Yemen was considered as a mediating factor in the tax system structure and tax ...
null Mohammed Mahdi Obaid, null Idawati Ibrahim, null Zakariya’u Gurama   +2 more
openaire   +1 more source

Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]

The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In the following paper we analyze the effect of administrative actions on the compliance costs of private ...
Sebastian Eichfelder, Chantal Kegels
core  

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

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, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko, Knut Haanaes, Julia Binder   +2 more
wiley   +1 more source