Search results for " tax"
showing 10 items of 794 documents
An institutional perspective on corruption in transition economies
2017
Submitted version (preprint). This is the pre-peer reviewed version of the following article: Alon, A. & Hageman, A. (2017). An institutional perspective on corruption in transition economies. Corporate governance: An International Review, 25(3), 155-166, which has been published in final form at https://doi.org/10.1111/corg.12199. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. Manuscript Type: Empirical Research Question/Issue: Companies operating in transition economies encounter a broad range of potential challenges. In the area of tax, firms make direct tax payments but may also encounter unofficial t…
Introduction to Analyzing Digital Discourse: New Insights and Future Directions
2018
In the introduction, we have embedded our overview of the contributions to this volume within a narrative that reviews past and extant research on language and digital communication. We have taken special care to highlight the ways in which each chapter advances the field. In order to do so, we have carefully identified new methodological and empirical insights put forth by the different authors. Specifically, we have highlighted the steps contributors to this volume have taken to help establish the so-called third wave of research, and these steps point to future directions in which to expand the field of language and digital communication.
Accentuating the Interrelation between Consumer Intention and Healthy Packaged Food Selection during COVID-19: A Case Study of Pakistan
2021
This study contemplates the factors that influence consumer intention, before and during the eruption of COVID-19, for the selection of healthy packaged food in Pakistan. The extant studies have identified two distinct attitudes of consumers about food label information: one is its usefulness and the second elucidates the avoidance. Hence forth, the current study contributes to the extant literature while signifying both reasons which motivate consumers to read food labels and reasons which discourage consumers from consult food labels at the point of purchase. Moreover, the impact of subjective norms and self-efficacy for healthy packaged food intentions has also been examined for both bef…
Measuring higher-order cognitive skills with multiple choice questions:potentials and pitfalls of Finnish teacher education entrance
2023
This mixed methods study examines the structure of the multiple-choice exam for student selection in Finnish teacher education. Through qualitative content analysis, we categorized multiple-choice ques-tions into items that assessed lower-and higher-order cognitive processes based on the Revised Bloom's Taxonomy. Exploratory and confirmatory factor analyses yielded four factors that represented lower-and higher-order cognitive processing skills and comprehension of empirical and theoretical items. These were associated with matriculation examination grades, especially with the average grade and the mother tongue grade. When developing future multiple-choice exams for admissions, we recommen…
Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades : comentario de la STS de España núm. 150/2021, de 8 de febrero
2021
This study analyzes STS 150/2021, of February 8, which has declared the deductibility of late payment interest in Corporation Tax. To do this, a review is made of the nature of the moratory interest, the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense.
Möglichkeiten und Grenzen einer Ökosystem-Rekonstruktion am Beispiel des spätpaläozoischen lakustrinen Paläo-Ökosystems. 1. Theoretische und methodis…
1998
In analogy to ecosystems, palaeoecosystems are defined here as the palaeocommunities of a given area and their relationships to the abiotic variables of their respective environments. They are characterized by (a) their species diversity, (b) the trophic structure of their palaeocommunities, based on their food webs, and (c), based on their detailed historical development, ecosystem functions such as stability, resilience, and succession. Due to numerous taphonomic biases, palaeocommunities can only be reconstructed from very few fossil horizons (taphocoenoses). Important conditions for such reconstructions are an uninterrupted vertical sequence of taphocoenoses with little time-averaging, …
Amphibians and squamate reptiles from the stratigraphic unit Xb of El Salt (Middle Palaeolithic; Alcoy, Spain): palaeoenvironmental and palaeoclimati…
2020
The locality of El Salt (Middle Paleolithic, Alcoy, Spain) is mainly known by having one of the youngest Neanderthals records of the southeastern Iberian Peninsula. In this work, we have analysed the herpetofaunal fossils from the upper part of stratigraphic unit Xb, dated at 52.3 ± 4.6 ka (MIS 3). The faunal list is composed by three taxa of anurans (Alyte obstetricans, Bufo bufo s.l., and Epidalea calamita), one taxon of blanid (Blanus cinereus s.l.), two taxa of lizards (Chalcides bedriagai and cf. Acanthodactylus erythrurus), and one taxon of snakes (cf. Rhinechis scalaris). All of them have a broad distribution range in the Mediterranean, with wide ecological preferences range. This as…
The Libyan Collections in FI (Herbarium Centrale Italicum and Webb Herbarium) and Studies on the Libyan Flora by R. Pampanini – Part 2
2016
This work is the continuation of Part 1, published in 2015, and comprises the reconstruction of the original collections of new taxa described by R. Pampanini and other botanists and, where possible, typification of the new names and taxonomical updating. The material studied for the most part concerns Libyan specimens held in the FI and FI-W herbaria but in some case also K, LD, MPU, P, PAD, PAL, ULT. Other material, which Pampanini studied in Florence was subsequently conserved in other herbaria. Specimens belonging to 21 families have been examined, from the Najadaceae to Zygophyllaceae. As well as typification, bibliographical data have been provided for those already typified. In this …
Variability of Hypericins and Hyperforin in Hypericum Species from the Sicilian Flora
2019
Within Sicilian flora, the genus Hypericum (Guttiferae) includes 10 native species, the most popular of which is H. perforatum. Hypericum's most investigated active compounds belong to naphtodianthrones (hypericin, pseudohypericin) and phloroglucinols (hyperforin, adhyperforin), and the commercial value of the drug is graded according to its total hypericin content. Ethnobotanical sources attribute the therapeutic properties recognized for H. perforatum, also to other Hypericum species. However, their smaller distribution inside the territory suggests that an industrial use of such species, when collected from the wild, would result in an unacceptable depletion of their natural stands. This…
A scoping review on interventions to promote physical activity among adults with disabilities
2018
Abstract Background Despite the strong evidence that physical activity (PA) is a key determinant of health, there is limited knowledge on the content and outcomes of PA promotion interventions among individuals with disabilities. Objective To conduct a scoping review in order to examine the published literature on PA promotion interventions among adults with disabilities. Methods A scoping review following the methodological framework provided by Arksey and O'Malley used electronic databases (MEDLINE, PsycINFO, and CINAHL), reference lists, and journals to locate studies. Inclusion criteria were based on study aim, outcome measures, and a disability definition by the WHO International Class…