Results 41 to 50 of about 56,318 (260)

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

Advanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen, Boris Rivkin, David Castellanos‐Robles, Ivan Soldatov, Lukas Beyer, Mariana Medina‐Sánchez   +5 more
wiley   +1 more source

Factors Affecting Indonesian Corporate Risk

Jurnal Dinamika Akuntansi
Purpose: To investigate how political relations, sustainability performance, and information quality affect company tax risk in Indonesia, as well as how corporate governance influences these three variables moderatingly.
Mauliddini Nadhifah, Susi Dwi Mulyani
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

REVIEWING TAX RISK AND TAX AGGRESSIVENESS IN INDONESIA

, 2023
Abstract Purpose - The study is to examine tax aggressiveness and tax risk which have not been studied in previous studies so that this research is to add to the study of tax practices, especially in developing countries such as Indonesia. Design / methodology / approach - This study uses secondary data obtained from annual reports and independent ...
MARHAMAH, ZULAIKHA
openaire   +2 more sources

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Tax optimisation in the tax risk management process. Tax-legal analysis and selected managerial issues

Journal of Modern Science
Objectives The aim of the article is to theoretically present ways of legally optimising the taxation of entrepreneurs' income, by using the appropriate construction of legal regulations and legal and organisational forms of business.
Sylwia Skrzypek-Ahmed, Piotr Zientarski, Anna Paździor, Jerzy Choroszczak, Paweł Barwiak   +4 more
doaj   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden, Sara Gardner Hedgecock, Lawton L. Nalley, Alvaro Durand‐Morat, Aaron Shew, Rodolfo M. Nayga Jr   +5 more
wiley   +1 more source

The significance of tax risk for Polish companies based on the findings of an empirical study

Research Papers in Economics and Finance
Discussion of the problem of tax risk based on the empirical study. The paper explains the main aspects of tax risk, tax risk areas and its assessment. Critical analysis of existing literature and tax laws.
Izabela Witczak
doaj   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia

Cogent Business & Management, 2022
This study aims to examine the simultaneous relationship between tax aggressiveness and CSR of non-financial companies in Indonesia. This study also aims to examine the moderating role of risk management in this relationship.
Ain Hajawiyah, Kiswanto Kiswanto, Trisni Suryarini, Heri Yanto, Atta Putra Harjanto   +4 more
doaj   +1 more source