Results 81 to 90 of about 1,963,053 (283)

The conflict of interest in tax scholarship

Critical Perspectives on Accounting
Abstract Problems linked to tax injustices have gained worldwide attention recently, as the aggressive tax planning practices of multinational companies have increasingly been exposed. Legislative reforms and enhanced corporate social responsibility practices have been introduced to deter tax avoidance, yet with little enduring success.
openaire   +2 more sources

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

Agribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples, Trey Malone, J. Robert Sirrine   +2 more
wiley   +1 more source

Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

Agribusiness, EarlyView.
ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley   +1 more source

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

AIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son, Chan Kim, Ji Hun Pak, Hain Lee, Jong Min Lee   +4 more
wiley   +1 more source

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam, Yong Kwon Chae, Seoung‐Jin Hong, Younggen Lee, Dongwook Yang, Byunggi Kim, Sang Wook Kang, Young‐Jin Kim   +7 more
wiley   +1 more source

Applying the Theory of Planned Behavior in Examining the Intention to Improve Corporate Tax Compliance Through Compensation and Counterproductive Work Behavior

SAGE Open
The interests of the agent (manager) are not always aligned with the interests of the principal. It is possible that the agent will act for himself and not in the best interest of the principal.
Erwin Harinurdin, Karin Amelia Safitri, Ronny Kountur   +2 more
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source

Decentralization and Conflict in Uganda: Governance Adrift

African Studies Quarterly, 2010
This study examines the challenges that threaten one of Africa’s most ambitious experiments in political, administrative and fiscal decentralization. Based on extensive interviews with local government leaders throughout Uganda, the research uncovered a ...
Terrell G. Manyak, Isaac Wasswa Katono
doaj  

Interpretação analógica no direito tributário / Analogical interpretation in tex law

Revista da Faculdade de Direito da Universidade de Uberlândia, 2018
Resumo: A resolução de conflitos tributários envolve processos hermenêuticos. A interpretação analógica merece, portanto, papel de destaque, pois, ainda que não possa ser usada para tributar em outras modalidades importantes para o direito tributário ...
Osvaldo Alves de Castro Filho
doaj   +1 more source