Results 21 to 30 of about 47,990 (248)

Managerial ownership as a corporate governance mechanism in shaping leverage decisions: insights from Indonesia

open access: yesCogent Business & Management
This paper examines the extent to which managerial ownership plays a moderating role in the association between leverage decisions and firm value; that is, whether managerial ownership could become an effective corporate governance mechanism to ...
Ricky Karunia Lubis   +5 more
doaj   +1 more source

Tax Competition and Tax Revenues [PDF]

open access: yesIntereconomics, 2006
It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries.
openaire   +5 more sources

Marine plastic pollution treaty: How should it look like? [PDF]

open access: yesE3S Web of Conferences
MPP, or marine plastic pollution, is a serious issue. The prisoner’s dilemma is preventing nations from acting on this issue. Therefore, nations must draft an MPP treaty in order to address this issue. Inthis paper, I contend that the optimal strategy is
Ramadhan Muhammad Rheza
doaj   +1 more source

TAX LIABILITY ARRANGEMENT OF INTERNATIONAL E-COMMERCE IN INDONESIA

open access: yesMasalah-Masalah Hukum, 2023
International e-commerce has created challenges in terms of tax liability, referred to the study by Google-Temasek-Bain revealed that the combination of e-commerce had reached USD40 billion.
Henry Dianto Pardamean Sinaga   +2 more
doaj   +1 more source

THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX

open access: yesInternational Journal of Research -GRANTHAALAYAH, 2021
This study aims to determine the effect of 1) tax knowledge, 2) tax awareness, 3) tax morale, 4) tax compliance. The sampling in this research was conducted by using an incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met the criteria.
openaire   +2 more sources

How Demographics and General Economic Mood Affect Investor Risk Tolerance?

open access: yesSoutheast Asian Business Review, 2023
Investment decisions made "‹"‹by investors are strongly influenced by their risk tolerance. Individual risk tolerance will influence their asset allocation decision. This paper used primary data to examine the factors influencing investor risk tolerance.
Median Dwi Restana, Puput Tri Komalasari
doaj   +1 more source

Tax Administration and Tax Systems [PDF]

open access: yesSSRN Electronic Journal, 2015
This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them.
openaire   +3 more sources

Cell wall target fragment discovery using a low‐cost, minimal fragment library

open access: yesFEBS Letters, EarlyView.
LoCoFrag100 is a fragment library made up of 100 different compounds. Similarity between the fragments is minimized and 10 different fragments are mixed into a single cocktail, which is soaked to protein crystals. These crystals are analysed by X‐ray crystallography, revealing the binding modes of the bound fragment ligands.
Kaizhou Yan   +5 more
wiley   +1 more source

Enhancing Oncological Care for India's Aging Population: Addressing the Complex Needs of Older Adults With Cancer

open access: yesAging and Cancer, EarlyView.
Aging‐associated physiological and molecular alterations pose significant challenges in cancer management among India's elderly. Limited geriatric oncology expertise, financial constraints, and inadequate specialized care exacerbate disparities. Strategic expansion of insurance coverage, integration of palliative care, and infrastructural advancements ...
Nihanthy D. Sreenath   +3 more
wiley   +1 more source

VAT in the frame of providing management services to the subsidiary in the selected EU member states

open access: yesAgricultural Economics (AGRICECON), 2008
There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing management services to an enterprise in other EU state directly
D. Nerudová, P. David
doaj   +1 more source

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