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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Evans Vidija Sagwa, Appolonius Shitiabai Kembu
Pág. 29 - 36
AbstractThe Savings and Credit Cooperative Societies (Saccos) in Kenya have made a tremendous contribution to national development which is responsible for about 45% of Gross Domestic Product and 31% of national savings and deposits. Deposit Taking Sacco...
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M. Imam Arifandy,Hariyadi Hariyadi,Soeryo Adiwibowo
Pág. 199 - 206
Indonesian Sustainability Palm Oil (ISPO) is requirement for palm oil private business in the effort to preserve the environment, increase economic activities, and social activities of the community. The environmental management conducted by the company ...
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Filiz Mizrak, Serhat Yüksel
Pág. 33 - 50
The purpose of this study is to determine major indicators of the Greek crisis that started in 2009 and the effects of which can still be observed. In this regard, 8 independent variables were applied so as to fulfill the objective. Besides, the annual d...
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Fu-Shiung Hsieh
One of the most significant financial benefits of a shared mobility mode such as ridesharing is cost savings. For this reason, a lot of studies focus on the maximization of cost savings in shared mobility systems. Cost savings provide an incentive for ri...
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Christian Hepf, Ben Gottkehaskamp, Clayton Miller and Thomas Auer
Building operational energy alone accounts for 28% of global carbon emissions. A sustainable building operation promises enormous savings, especially under the increasing concern of climate change and the rising trends of the digitalization and electrifi...
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Ngoc-Minh Kieu, Irfan Ullah, Jongbin Park, Hojune Bae, Meeryoung Cho, Keonwoo Lee and Seoyong Shin
Daylighting has emerged as a prominent strategy for elevating indoor environments by harmonizing visual comfort and energy efficiency. This paper introduces a louver system crafted for energy simulations, specifically tailored to address lighting and coo...
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Maryam Safavi and Maryam Khoshbakht
Utilizing integrated solar systems and renewable energy sources has the potential to not only decrease the CO2 emissions of buildings but also provide access to more affordable energy alternatives compared to fossil fuels, especially considering the rece...
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I. de Zarzà, J. de Curtò, Gemma Roig and Carlos T. Calafate
In today?s complex economic environment, individuals and households alike grapple with the challenge of financial planning. This paper introduces novel methodologies for both individual and cooperative (household) financial budgeting. We firstly propose ...
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Francisco Javier Gutiérrez Ortiz and F. López-Guirao
The specific application of this work is the effective energy integration of thermochemical processes dealing with nonconventional solids, such as solid biomass, in process simulation under chemical equilibrium so that all heat exchangers can be placed a...
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