Results 61 to 70 of about 749,119 (303)

Justice for biodiversity: an X‐curve transformation pathway for a sustainable future

Frontiers in Ecology and the Environment, EarlyView.
Decades of conservation action have failed to stem biodiversity loss, stimulating heated debates over which conservation strategies are the most effective. Do we focus on preserving sufficient wilderness, maintaining services from nature for societal well‐being, or protecting vulnerable socioecologies from injustice?
Camille PA Venier‐Cambron
wiley   +1 more source

Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion

Jurnal Akuntansi, 2018
The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the ...
Rachmawati Meita Oktaviani, Ceacilia Srimindarti, Pancawati Hardiningsih   +2 more
doaj   +1 more source

Operating in perpetual motion? Coping with the dark side of global boundary spanning

Global Strategy Journal, EarlyView.
Abstract Research Summary This paper explores how individuals experience and cope with the demands of global boundary spanning in multinational enterprises (MNEs). We foreground temporary colocation as a modality through which mobile global boundary spanners repeatedly traverse multiple boundaries, triggering intense demands with adverse consequences ...
Kieran M. Conroy, Anthony McDonnell, Stefan Jooss   +2 more
wiley   +1 more source

The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services [PDF]

SSRN Electronic Journal, 2015
AbstractWe experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from asymmetric information on the welfare maximizing quality of the goods. Our results suggest that tax evasion attempts – independently of whether they are successful or not – lead to efficiency ...
Loukas Balafoutas, Adrian Beck, Rudolf Kerschbamer, Matthias Sutter   +3 more
openaire   +7 more sources

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

International Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source

Rural Tax Evasion in Argentina: An Analysis of Tax Evasion Mechanisms and Social Relationships in the Córdoba Grain Market

International Journal for Crime, Justice and Social Democracy, 2019
This paper uses a theoretical perspective based on the ideas of Foucault, critical criminology, and rural criminology, to examine how social relations influenced tax evasion mechanisms in agriculture in the province of Córdoba, Argentina.
Antonella Comba
doaj   +1 more source

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

International Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source

Tax evasion and the law in Nigeria

Проблеми Законності, 2017
This paper has dealt with the incidence of tax evasion and how the law in Nigeria has tackled the problem. It came against the background of massive tax evasion in the country which has resulted in the loss of needed revenue for development.
Enya Matthew Nwocha
doaj   +1 more source

Timing Tax Evasion [PDF]

Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices.
Dirk Niepelt
core  

Where Is the Take in Give and Take? A Review of Empathy Effects on Workplace Outcomes for Both Givers and Receivers

Journal of Organizational Behavior, EarlyView.
ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang, Gillian Yeo, March L. To, Rajiv Amarnani   +3 more
wiley   +1 more source