Results 41 to 50 of about 261,534 (260)

Automatic exchange of financial information from the perspective of tax fairness and transparency

JPPI (Jurnal Penelitian Pendidikan Indonesia)
Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these ...
Isnaini Isnaini, Joni Emirzon, Ridwan Ridwan   +2 more
doaj   +1 more source

Tax-Increment Financing: The Need for Increased Transparency and Accountability in Local Economic Development Subsidies [PDF]

, 2011
Examines the risks to the public of creating tax-increment financing districts to encourage economic development. Proposes stronger guidelines for tax-increment financing program design, governance process, transparency, and developers ...
Phineas Baxandall, Rob Kerth
core  

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

Agribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

BEPS 13: CBCR – Country-by-Country Reporting

Studia Iuridica Lublinensia, 2018
In order to eradicate the unfair competition in the form of tax avoidance and profit shifting, the OECD and the EU advise undertaking effective measures, which have been gathered in a complex of 15 actions that should be introduced by member states to ...
Jadwiga Glumińska-Pawlic, Hanna Szarpak
doaj   +1 more source

Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Transparansi Perusahaan sebagai Variabel Moderating [PDF]

, 2014
This study aims to identify and analyze the effect of tax avoidance on firm value with the company transparency as a moderating variable. The study population used is the manufacturing companies listed in Indonesia Stock Exchange.
Ilmiani, A. (Amalia), Sutrisno, C. R. (Catur)   +1 more
core  

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
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, Yong Kwon Chae, Seoung‐Jin Hong, Younggen Lee, Dongwook Yang, Byunggi Kim, Sang Wook Kang, Young‐Jin Kim   +7 more
wiley   +1 more source

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks, Georgia van Toorn   +1 more
wiley   +1 more source

Integrating Digital Technologies Into Biochemistry Education: A Decade of Efforts, Pandemic Impacts, and Emerging Insights

Biochemistry and Molecular Biology Education, EarlyView.
ABSTRACT This review critically examines the integration of Digital Information and Communication Technologies (TDICs) in biochemistry education over the past decade, highlighting both the benefits and challenges from a critical theoretical perspective. A systematic review was conducted to identify relevant literature, followed by thematic analysis and
Francis Pereira‐Dias, Marina Bazzo de Espíndola   +1 more
wiley   +1 more source