Results 31 to 40 of about 1,015,450 (256)

Capital structure and taxation of companies operating within national and multinational corporate groups: evidence from the Visegrad Group of countries

Journal of Business Economics and Management, 2022
The aim of this study is to review the level of debt and the impact of taxation on the capital structure of companies operating within national and multinational corporate groups in the countries of the Visegrad Group. In the research, financial data was
Marta Kluzek, Katarzyna Schmidt-Jessa
doaj   +1 more source

Wearable Smart Patches on Sustainable Chitosan With Reversible Microbial Growth‐Inhibitory Properties

Advanced Functional Materials, EarlyView.
ABSTRACT Chitosan, a polysaccharide upcycled from biowaste, has long promised sustainable, biocompatible, and antimicrobial films and devices, an appeal reinforced by its recent regulatory recognition, with several chitosan‐based antibacterial dressings gaining clearance through the Food and Drug Administration's 510(k) pathway.
Jacopo Nicoletti, Kubra Kocak, Andrea Michel, Enrico Cavarzerani, Ali Raza, Petr Rohzin, Nouha Loudhaief, Saimir Frroku, Nicolò Baldovin, Hazrat Bilal, Alvise Perosa, Maurizio Selva, Flavio Rizzolio, Luca Sbuelz, Sabrina Tamburini, Domenico De Fazio, Giovanni Antonio Salvatore   +16 more
wiley   +1 more source

Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company

Jurnal Akuntansi: Kajian Ilmiah Akuntansi
This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it.
Nela Dharmayanti, Yosi Safri Yetmi, Anna Sofia Atichasari, Aisyah Ratnasari, Feni Fitriyani   +4 more
doaj   +1 more source

Single‐Chromophore Homojunction Organic Solar Cells: A Path to Simplicity and Efficiency

Advanced Materials, EarlyView.
This perspective discusses how the intrinsic optoelectronic properties of organic semiconductors, their molecular packing in the solid‐state, and internal energetic gradients within a device can enable free‐charge carrier generation in homojunction organic solar cells.
Shaun McAnally, Paul L. Burn, Paul E. Shaw   +2 more
wiley   +1 more source

The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange

Jurnal Akuntansi dan Keuangan, 2018
This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization.
Nurhidayati Nurhidayati, Hendyga Fuadillah   +1 more
doaj   +3 more sources

“Smelltronics”—From Gas to Smell Sensing

Advanced Materials, EarlyView.
The emerging field of smelltronics, encompassing sensing technologies for complex volatile organic compounds, holds significant potential for extracting valuable chemical information. It facilitates the noninvasive, real‐time monitoring of humans, food, and the environment.
Takeshi Ono, Tsunaki Takahashi, Jiangyang Liu, Haruka Honda, Zeng Jing, Wataru Tanaka, Takuro Hosomi, Takeshi Yanagida   +7 more
wiley   +1 more source

Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange

Jurnal Akuntansi
This study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach.
Melisa Dwi Kirnanda, Trisni Suryarini, Nur Anita   +2 more
doaj   +1 more source

Polymeric Sorbents as Energy‐Efficient Alternative to Cryogenic Distillation for Light Hydrocarbon Purification

Advanced Materials, EarlyView.
The transition from cryogenic distillation to polymeric sorbents for light hydrocarbon purification is crucial for energy and environmental sustainability. The polymeric sorbents are engineered to separate gas mixtures based on their specific properties.
Kelechi Festus, Ankit Mondal, Suman Mandal, Jazmine Aiya D. Marquez, Arnab Ghosh, Aishi Sikdar, Urme Podder, Ahana Sarkar, Qingsheng Wang, Hong‐Cai Zhou   +9 more
wiley   +1 more source

PENGARUH THIN CAPITALIZATION, CAPITALINTENSITY, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS SAHAM SYARIAH INDONESIA (ISSI)

El Muhasaba: Jurnal Akuntansi, 2018
The purpose of this research was to analyze the influence of Thin Capitalization, Capital Intensity and Profitability to the Tax Avoidance either partially or simultaneously at manufacturing companies on the Indonesia Islamic Stock Index(ISSI) in the ...
Razif Razif, Rizq Al Aqibullah Vidamaya
doaj   +1 more source

Processing‐Induced Performance Limits of Platinum Resistance Temperature Detectors for Reliable Organ‐On‐A‐Chip Sensing

Advanced Materials Interfaces, EarlyView.
The thermal budget imposed during oxide passivation is revealed as a key design parameter for Pt resistance temperature detectors in Organ‐on‐a‐Chip platforms. By establishing a direct processing–microstructure–device performance relationship, this work transforms an unavoidable fabrication step into a strategy for reliable integrated temperature ...
Gabriel M. Ferreira, Paulo J. Sousa, Susana O. Catarino, Graça Minas, Patrícia C. Sousa   +4 more
wiley   +1 more source