Results 101 to 110 of about 345,928 (307)

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method

open access: yesJournal of Business Management and Accounting, 2019
The main purpose of this study is to examine themediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the ...
Swee Kiow Tan   +2 more
doaj   +1 more source

School readiness and the good level of development: Policy constructions in English early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley   +1 more source

Integrating Digital Technologies Into Biochemistry Education: A Decade of Efforts, Pandemic Impacts, and Emerging Insights

open access: yesBiochemistry and Molecular Biology Education, EarlyView.
ABSTRACT This review critically examines the integration of Digital Information and Communication Technologies (TDICs) in biochemistry education over the past decade, highlighting both the benefits and challenges from a critical theoretical perspective. A systematic review was conducted to identify relevant literature, followed by thematic analysis and
Francis Pereira‐Dias   +1 more
wiley   +1 more source

The Role of Emotions in Attitudes toward Ethics of Tax Evasion: An Empirical Study

open access: yesInternational Journal of Public Finance
This research examines the effect of positive and negative emotions on Turkish taxpayers' attitudes regarding the ethics of tax evasion. A questionnaire survey was administered to 464 Turkish individual taxpayers. To determine how emotions influenced the
Serkan Benk   +3 more
doaj   +1 more source

Approach regarding the influence of business ethics on corporate governance [PDF]

open access: yes
We may affirm that there is a cost for those who choose to live ethically in the midst of a world where fraud, tampering, theft, industrial espionage, corruption, bribes, conspiracy, tax evasion, embezzlement and unfair competition proliferate. The issue
Alexandru Trifu
core  

Circuit Split or a Matter of Semantics? The Supreme Court\u27s Upcoming Decision on Rule 10b-5 Scheme Liability and Its Implications for Tax Shelter Fraud Litigation [PDF]

open access: yes, 2007
After Internal Revenue Service investigations exposed widespread fraud among tax shelter promoters, angry investors sued for securities fraud under Securities and Exchange Commission Rule 10b-5, which provides a cause of action against “primary violators”
Pincus, Mark S.
core   +1 more source

Sustainability Assessment of Circular Strategies in the Agri‐Food Industry: The Case of Olive Mills' By‐Product Valorization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study integrates multidimensional sustainability indicators into a unified assessment approach to evaluate circular strategies in agri‐food industry businesses. This methodological approach is applied to empirically examine the case of the olive oil industry's by‐product valorization.
David Polonio   +3 more
wiley   +1 more source

DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business
This study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj   +1 more source

PENGARUH ETIKA, SANKSI PAJAK, MODERNISASI SISTEM, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN PAJAK

open access: yesJurnal Akuntansi Indonesia, 2017
This study aims to examine the factors that influence taxpayer compliance in paying taxes. The variables used in this study include ethics, tax penalties, the modernization of the system, tax transparency and tested its effect on tax compliance in ...
Afuan Fajrian Putra
doaj   +1 more source

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