Results 91 to 100 of about 137,739 (283)

Evaluasi Pelaksanaan Pemeriksaan Pajak Restoran sebagai Upaya Optimalisasi Penerimaan Pajak Restoran Kota Administrasi Jakarta Barat [PDF]

open access: yes, 2016
Regional tax is one of the sources of local revenue used in regional development. Restaurant tax is one of the types of regional tax. In the context of optimization revenue from tax restaurant, the efforts is do tax auditon restaurant business.
Albi, I. (Ichwan)   +2 more
core  

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao   +4 more
wiley   +1 more source

Method of accounting and approaches to tax optimization of income tax of entities

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016
The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time ...
V.V. Sokolovska
doaj  

Offshore Companies in the International Movement of Capital

open access: yesVestnik MGIMO-Universiteta, 2013
In this article the author makes a brief quantitative and feature analysis of the role of offshores in the world economy. He gives the definition for offshores and considers the possibility to estimate the real scale of offshore activity. The author also
K. G. Tatulov
doaj   +1 more source

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang   +4 more
wiley   +1 more source

Effectiveness of Two Water Conservation Policies: An Integrated Modeling Approach [PDF]

open access: yes
Agriculture in the Texas High Plains depends entirely on the Ogallala Aquifer. Texas enacted water conservation legislation to address declining reserves in the aquifer.
Das, Biswa R.   +2 more
core   +1 more source

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah   +2 more
wiley   +1 more source

How sensitive is the provision of public inputs to specifications? [PDF]

open access: yes
This paper studies the sensitivity of provision of public inputs to changes in the specification of technology and consumer preferences. We consider a simple model in which the government, with recourse to three different tax settings (a lump-sum tax, a ...
A. Jesus Sanchez Fuentes   +1 more
core  

Аналіз податкового навантаження платників єдиного податку [PDF]

open access: yes, 2011
Визначено основні проблеми спрощеної системи оподаткування. Проведено аналіз податкового навантаження суб’єктів підприємницької діяльності фізичних осіб, які сплачують єдиний податок.
Колупаєва, Ірина Володимирівна
core  

Investor Perception of ESG in Earnings Calls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

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