Results 101 to 110 of about 1,141 (228)

Corporate tax evasion offences evidence collection in the context of Kazakhstan

Scientific Herald of Uzhhorod University Series Physics
Relevance. The research relevance is determined by further expansion of the theoretical understanding of offences related to tax evasion by organisations in Kazakhstan given the scale of this phenomenon. Purpose. The research aims to characterise the offences of corporate tax evasion in Kazakhstan from the point of view of the definition of the offence,
Azamat Bukenessov, Yergazy Kazhenov, Assel Kazhenova, Lyazzat Temirzhanova, Svetlana Baimoldina   +4 more
openaire   +1 more source

From Stigma to Support: Exploring Perceptions of Menstrual Leave Policies in European Workplaces

Gender, Work &Organization, EarlyView.
ABSTRACT Menstrual leave is an emerging reproductive health organizational policy gaining attention in Europe but research remains limited. Drawing on 45 semi‐structured interviews with menstruating and nonmenstruating workers in Croatia, Germany, and Italy, we applied thematic analysis to explore workplace perceptions of menstruation and menstrual ...
Paula E. Wasner, Lilith A. Whiley, Olivia A. Bettella, Carolina Maldonado, Sarah E. Stutterheim   +4 more
wiley   +1 more source

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

International Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva, Peter Frii, Ann‐Sofie Henrikson, Annina H. Persson, Oscar Stålnacke, Stefan Sundgren   +5 more
wiley   +1 more source

Developing AI‐driven decision support for the proactive identification and evaluation of financially distressed companies by Belgian commercial courts

International Transactions in Operational Research, EarlyView.
Abstract The early identification and accurate evaluation of financially distressed companies by commercial courts is crucial for maintaining a healthy economic fabric. This enables timely support for struggling companies with recovery potential while also facilitating the swift winding up of those unlikely to recover.
Stijn Van Ruymbeke, Joke Baeck, Klaas Mulier, Thomas Demeester   +3 more
wiley   +1 more source

The Impact of COVID-19 on Trends of Violence-Related Offences in Australia. [PDF]

J Epidemiol Glob Health, 2023
Miller P, Button K, Taylor N, Coomber K, Baldwin R, Harries T, Patafio B, Guala T, Harris N, Curtis A, Karantzas GC, Staiger PK, de Andrade D.   +12 more
europepmc   +1 more source

China and Limits to the European Union's Geoeconomic Turn

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The European Union's (EU) pivot from a commitment to efficiency to concern about security is commonly referred to as its ‘geoeconomic turn’. This paper analyses the EU's capacities to enhance its economic security and to engage in economic statecraft by focusing on China, which, at least until recently, posed the greatest geoeconomic challenge
Alasdair R. Young, Scott A. W. Brown
wiley   +1 more source

Tax Risk Analysis and Management Methods

Экономика и управление, 2019
Considering the growing budget deficit in Russia, low consumer demand, tightening sanctions for default in taxpayers’ duties and increasing periods of limitation for criminal tax offences, expanding parameters of the collection and exchange of tax data ...
Svetlana A. Zhutyaeva, Elena M. Zvyagina, Ol’ga V. Davydova   +2 more
doaj  

Annual Research Review: Cash transfer programs and young people's mental health – a review of studies in the United States

Journal of Child Psychology and Psychiatry, Volume 66, Issue 4, Page 498-515, April 2025.
Worldwide, more than one in 10 children or adolescents is diagnosed with a mental disorder. Cash transfer programs, which aim to reduce poverty and improve life outcomes by providing direct cash assistance to families and incentivizing or enabling spending on education, health service use, dietary diversity and savings, have been shown to improve the ...
Sara R. Jaffee, George Lin, Matthew Z. Fowle, Vincent J. Reina   +3 more
wiley   +1 more source

Why do firms strategically delay payments of corporate loans?

Journal of Financial Research, EarlyView.
Abstract Firms may prefer to delay some loan payments while continuing to service others because of lender and loan characteristics. I explore the impact of bank‐level and bank‐firm‐level indicators on the strategic delay behaviors of nonfinancial corporations. Three factors play a key role in their strategic delay decisions.
Ahmet Deryol
wiley   +1 more source

No Remedy: Injustice and Constrained Citizenship in Indonesia's Plantation Zone

Journal of Agrarian Change, EarlyView.
ABSTRACT This contribution to the special issue examines a constrained version of citizenship in Indonesia's plantation zone. When corporations take hold of village land, residents experience devastating dispossession and a profound sense of injustice, yet they lack effective channels through which to claim rights as citizens or secure remedy from the ...
Tania Murray Li, Pujo Semedi
wiley   +1 more source