Results 61 to 70 of about 1,473,127 (347)

Evaluation of The Threshold for Taxable Enterprises in Indonesia: Impact and Proposal Using Institutional Theory

Jati
This research was conducted to analyze the impact of implementing the Taxable Entrepreneurs (PKP) threshold of IDR4,800,000,000.00. The novelty of this research is using institutional theory, proposing new Value Added Tax (VAT) collection mechanism, and ...
Alan Afriyanto, Siti Noor Aini Hidayah
doaj   +1 more source

Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand [PDF]

, 2017
The International Accounting Standards Board (IASB) has undertaken research on accounting for income taxes. The IASB research suggests that a fundamental change from International Accounting Standard 12: Income Taxes (IAS 12), the balance sheet method ...
Mear, Kim Marie
core  

A20 Facilitates Oxaliplatin Sensitivity in Colorectal Cancer Through Monoubiquitylation of IKK‐β

Advanced Science, EarlyView.
This study demonstrates that the expression of A20, a ubiquitin‐editing enzyme, is positively correlated with oxaliplatin sensitivity in colorectal cancer (CRC). Mechanistically, A20 enhances oxaliplatin sensitivity by inhibiting NF‐κB nuclear translocation through monoubiquitination of IKK‐β.
Fan Luo, Ting Yang, Jiaxin Cao, Qun Chen, Zhenhai Lu, Feiteng Lu, Chaozhuo Lin, Zengfei Xia, Yuanzhong Yang, Peng Li, Wenjuan Ma, Min Luo, Rongxin Zhang   +12 more
wiley   +1 more source

Effects of Real Earnings Management and ESG Disclosure on the Cost of Debt with Political Connections as a Moderating Variable: Evidence from Listed Firms in Indonesia

Keunis
As a crucial financial metric, the cost of debt measures the economic burden that a firm bears when using loans to fund its operations. Using a regression model, this study examines how real earnings management, ESG disclosure, political connections, and
Ramiz Firas, Antonius Ragil Kuncoro
doaj   +1 more source

Collection of road tax in the years form 1993–2011 in the Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
The article deals with the position of road tax in the tax system of the Czech Republic. It focuses on the analysis of road tax collection in the years 1993–2011 and the determination of reasons for change in the collection amount in the individual ...
Břetislav Andrlík
doaj   +1 more source

Civic Contributions: Taxes Paid by Immigrants in the Washington, DC, Metropolitan Area [PDF]

, 2006
This report estimates the taxes paid by immigrants in the Washington, D.C., area in 1999-2000 and documents their demographics, household composition, income, and dispersal across jurisdictions in the region.
Everett Henderson, Jeffrey S. Passel, Michael E. Fix, Randolph Capps   +3 more
core  

Toward Complete CO2 Electroconversion: Status, Challenges, and Perspectives

Advanced Energy Materials, EarlyView.
Electrocatalytic CO2 reduction and CO2 batteries face challenges in achieving complete CO2 conversion with high conversion rates and Faradaic efficiency simultaneously. Existing systems compromise one for the other with incomplete CO2 conversion and inefficiencies, hindering practical applications. This perspective highlights state‐of‐the‐art progress,
Changfan Xu, Ping Hong, Yulian Dong, Marc Robert, Guosheng Shao, Yong Lei   +5 more
wiley   +1 more source

Proposals of changes in the financial statements of non-profit organizations

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of differences in terms of content of individual items and also with regard to their formal structure.
Milena Otavová
doaj   +1 more source

Bio‐Inspired Cascade Photocatalysis on Fe Single‐Atom Carbon Nitride Upcycles Plastic Wastes for Effective Acetic Acid Production

Advanced Energy Materials, EarlyView.
This work demonstrates a novel cascade photocatalysis concept using Fe single‐atom catalysts (Fe@C3N4 SAC) to directly upcycle plastics (PET, PP, PE, PVC) into valuable acetic acid at ambient conditions. Inspired by microbial degradation, the bifunctional cascade photocatalyst combines Fenton‐like oxidation and CO2 photoreduction, as validated by ...
Wei Wei, Cheng Du, Jiawei Ge, Xiang Wang, Zuolong Chen, Meng Zhang, Tao Guo, Lei Wang, Maoyu Wang, Yuzi Liu, Hua Zhou, Chengjun Sun, Ning Chen, Weifeng Chen, Brant Billinghurst, Mohsen Shakouri, Peter Sprenger, Fatemeh Fani Sani, Yulian Quan, Brian Kendall, Roy Brouwer, Yimin A. Wu   +21 more
wiley   +1 more source

New approaches to the operative leasing accounting

Agricultural Economics (AGRICECON), 2010
: In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Standards for reporting.
Patrik SVOBODA
doaj   +1 more source