Results 81 to 90 of about 35,967 (305)
Support of large taxpayers foreign experience and its actuality for Ukraine
The article deals with the features of foreign experience of support of large taxpayers considering its actuality for Ukraine in terms of harmonization of relations between fiscal authorities and taxpayers.
O.S. Vatamaniuk
doaj
The Effect of Managerial Ability on the Market Valuation of Unrecognized Tax Benefits
This study examines the effect of managerial ability on the market valuation of unrecognized tax benefits (UTBs). While UTBs are generally associated with significant risks, we hypothesize that highly able managers can enhance the market valuation of the
Chunhao Xu +4 more
doaj +1 more source
Esta pesquisa fornece um estudo empírico a respeito de fatores que afetam os riscos relacionados à conformidade tributária. Para obter dados em profundidade com vistas a alcançar o objetivo da pesquisa, utilizou-se de um estudo de caso de uma indústria ...
Roberto Kazuo Miyoshi +1 more
doaj +1 more source
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
Behavioural economics and the risks of tax administration
Version published in eJournal of Tax Research © School of Taxation and Business Law (Atax), Australian School of Business The University of New South WalesTax Administration is a risky business.
James, Simon
core
Food inflation pass‐through from agricultural imports in a small open economy
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
Businesses all over the world face different kinds of risks which may be intrinsic to the business or geographical due to location. Common risks that businesses face regardless of country of operation include market risk, liquidity risk, resource risk, material risk, asset risk etc.
openaire +1 more source
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Food insecurity and unemployment among immigrants in the United States
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source

