Results 131 to 140 of about 347,374 (305)
Ethical Decision Dilemma for Tax Consultants in Tax Planning
Journal of Economics, Finance And Management StudiesTax consultants contribute to assisting taxpayers in overcoming difficulties caused by the complexity of tax rules. Reliable tax consultants tend to provide aggressive advice. Tax consultants as professionals must uphold the code of ethics and applicable tax rules. In this condition, tax consultants are faced with a dilemma in making ethical decisions.
Shafira Putri A, Oyong Lisa, Kohar Adi
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Jurnal Akuntansi dan KeuanganInstitutional theory posits that the interaction of governance quality and institutional factors within both organizational and societal contexts shapes tax morale.
Astri Warih Anjarwi
doaj +1 more source
The Billionaire’s Treasure Trove: A Call to Reform Private Art Museums and the Private Benefit Doctrine [PDF]
, 2017 Thanks to the new generation of billionaire art collectors, and the recent boom in the art market, a growing number of high-net-worth patrons are creating their own tax-exempt private art museums.
Kirk, E. Alex
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Bulletin of Information 1992-1993 [PDF]
, 1992 Annual bulletin with academic calendar, school objectives & course of studies, faculty, administration, degrees conferred, course descriptions, fees & tuition, financial assistance, admission requirements, academic regulations, examinations & grades ...
Fordham Law School
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Notary/PPAT Responsibility for Misuse of Tax Fund Custody by Parties
International Journal of Islamic Education, Research and MulticulturalismIn recent decades, many notaries/PPATs have been involved in legal issues, both intentionally and unintentionally. One problem that often occurs is the abuse of trust related to land rights tax payments entrusted by service users to notaries/PPATs ...
Putri Hijrotul Lutfiah +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Autonomous Weapons and the Nature of Law and Morality: How Rule-of-Law-Values Require Automation of the Rule of Law [PDF]
, 2016 While Autonomous Weapons Systems have obvious military advantages, there are prima facie moral objections to using them. By way of general reply to these objections, I point out similarities between the structure of law and morality on the one hand and ...
MacIntosh, Duncan
core