Results 91 to 100 of about 4,552,203 (331)

A Framework for Accessing Funds through Charitable Assignment of Property [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2015
Endowment has an old history and a long record and has been emphasized and ordered as a good tradition in Islam, but its dimensions and angles has not yet been considered by experts and economists.
Sahebali Akbari   +3 more
doaj  

Who gets paid to save? [PDF]

open access: yes
Thanks to recent changes in the tax law, people can contribute more to their tax-deductible and non-tax-deductible savings plans, including 401(k) and Roth IRAs. But should they?
Jagadeesh Gokhale, Laurence J. Kotlikoff
core  

Pathways to employment: Subject choice, job requirements, and early employment outcomes for UK undergraduates

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley   +1 more source

Tax treatment of status change of commercial companies [PDF]

open access: yesGlasnik Advokatske komore Vojvodine, 2018
The aim of this article is to give a comprehensive overview of tax responsibility of a commercial company undergoing status change. Having in mind the frequency of status changes of commercial companies in Serbia, this is a very important position from ...
Hrustić Hasiba
doaj  

Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India [PDF]

open access: yes
We use a large dataset covering all registered plants in the manufacturing sector in India over the period 1986 to 1995 to examine the effects of a 1992 income tax law change that eliminated the double taxation of wages paid to partners in partnership ...
Jagadeesh Sivadasan, Joel Slemrod
core  

Examining Airlines' Environmental and Social Disclosure: Does Board Gender Diversity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the ...
Enoch Opare Mintah   +2 more
wiley   +1 more source

Research on the Difference Between Accounting System and Tax Laws

open access: yesMATEC Web of Conferences, 2018
The article analyzes and demonstrates the differences between China’s accounting system and tax laws, and the difference between accounting system and tax law in China has its deep historical background, Its main reason lies in the difference between ...
Sun Yi
doaj   +1 more source

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