Results 21 to 30 of about 24,703 (210)

Auditor’s Income Taxation and Audit Quality

SAGE Open, 2021
We use an analytical research model to analyze the effect of the auditor’s personal income tax on audit effort. We show that the auditor’s level of care crucially depends on the tax rate and amount of loss recognition. Taxes may cause paradoxical effects
Marcel Steller, Erich Pummerer
doaj   +1 more source

PERAN OECD DALAM MEMINIMALKAN UPAYA TAX AGRESIVENESS PADA PERUSAHAAN MULTINATIONALITY [PDF]

Jurnal Akuntansi Multiparadigma, 2017
: OECD's Role in Minimizing Tax Aggressiveness Efforts at Multinationality Companies. This paper aims to prove the relation between multinationality transaction of tax heaven countries and the tax investigation toward the tax aggressiveness.
Hanindia Hajjar Damayanti, Dewi Prastiwi
doaj   +1 more source

High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions

Advanced Functional Materials, EarlyView.
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani, Paulius Imbrasas, Jan‐Michael Mewes, Felix Kaden, Stephanie Anna Buchholtz, Karl Leo, Sebastian Schellhammer, Carsten Rothe, Sebastian Reineke   +8 more
wiley   +1 more source

Estimating Tax Capacity in Golestan Province [PDF]

Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2013
The purpose of this paper is to estimate the variables affecting the efficiency of tax collection and to calculate tax capacity of Golestan province. For this purpose, the coefficients of the regression model are estimated based on time series and cross ...
Ebrahim Abbasi, Mir Hossein Mousavi, Mehdi Jani   +2 more
doaj  

EVALUASI PENERAPAN TAX PLANNING DALAM UPAYA MENINGKATKAN EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHA-SILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT. AAI

Jurnal Akuntansi Kontemporer, 2020
Tax planning is the process of organizing a business taxpayer that his tax debt, both income tax and other taxes, is in a posi-tion most minimal, all in accordance with the provisions of the tax laws as well as commercially.
Devi Yanti, Jesica Handoko, S, Patricia Febrina Dwijayanti   +2 more
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

Sub‐Nanometer Cobalt on Tungsten Titanium Carbide MXene (W2TiC2Tx): An Electrocatalyst for Highly Efficient and Stable Alkaline Hydrogen Evolution at Industrial‐Scale Current Density

Advanced Materials, EarlyView.
A novel W2TiC2Tx MXene prepared through a MAX‐phase route supports sub‐nanometer Co for highly efficient alkaline hydrogen evolution. Strong Co–W interfacial interactions optimize hydrogen adsorption and catalytic activity, enabling low overpotentials of 63 mV at 10 mA cm−2, small Tafel slope of 44.3 mV dec−1, and exceptional durability at industrially
Xiaopeng Liu, Fan Yang, Deep M. Patel, Mohammad Albloushi, Qiqi Mao, Shan Jiang, Christian J. Breckner, Connor W. Schroeder, Ruoyu Cui, Tao Ma, Dapeng Jing, Wenyu Huang, Jeffrey T. Miller, Wenzhen Li, Luke T. Roling, Yue Wu   +15 more
wiley   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

Tax Capacity and Tax Effort: Evidence From Albanian Economy

Köz-gazdaság
The potential tax capacity is very important for assessing the tax space for policy response, especially after the COVID-19 crisis. The main objective of this paper is to study the tax capacity of the Albanian economy, relative to other transition ...
Elida Liko, Tonin Kola
doaj   +1 more source

Determinants of Tax Capacity for a Territory (The Case of the Russian Federal Districts)

International Journal of Technology, 2020
In this article, the tax capacity of the territories in the Russian Federation was studied. The study was conducted based on the aggregation for eight federal districts, including data on 85 subjects of the Russian Federation from 2009–2018.
Natalia Victorova, Elena Rytova, Lyudmila Koroleva, Natalia Pokrovskaia   +3 more
doaj   +1 more source