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Ewa Szafraniec-Siluta, Agnieszka Strzelecka, Roman Ardan and Danuta Zawadzka
The objective of this study was to assess the level of financial security of farms and identify its determinants based on factor analysis. The data used in this research were obtained from the European FADN (Farm Accountancy Data Network). Factor analysi...
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Rodrigo Scoczynski Ribeiro, Marc Arnela, Manuel Teixeira Braz-César, Rúbia Mara Bosse, Laura Silvestro, Gustavo de Miranda Saleme Gidrão, Mariane Kempka, Dyorgge Alves Silva and Marcela Maier Farias Czap
In Brazil, there is a shortage of approximately 5.80 million residences, a challenge that intensified during the pandemic. Since 2013, there has been a mandate to implement specific performance criteria in residential constructions. However, many constru...
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Marina Beljic,Olgica Glava?ki,Jovica Pejcic
Pág. 039 - 052
After global financial crisis, intensive tax policies adjustments were applied in emerging European Union (EU) economies, for the sake of tax competitiveness. In order to ensure that aim, emerging EU economies most often choose the policy of tax reductio...
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Teodora Tica
Pág. 11 - 20
Research Question: The aim of this paper is to present the effect of corporate income tax on capital structure in the food industry of the Republic of Serbia. Motivation: Based on the empirical results of Moradi & Paulet (2018) and Kuc & Kalicani...
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Eirini Stavropoulou, Konstantinos Spinthiropoulos, Alexandros Garefalakis, Konstantina Ragazou and Fragkiskos Gonidakis
The technological developments in the social economy have significant implications for social banks and are optimistically changing the way social retail banks conduct their business. Social banks can invest in social services for small- and medium-sized...
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Qorien Arifah Elhany Mahaka, Havizon Havizon, Lucy Auditya
Pág. 1208 - 1217
Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the cont...
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Nemanja Veselinovic,Bojan Krstic,Tamara Radenovic
Pág. 013 - 026
In the knowledge economy era, human capital is a part of intellectual capital and a significant factor in enterprise competitiveness. The importance of human capital is often diminished due to the accounting expression of investments in human resources i...
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Maria Letizia Bertotti
In this paper, an elementary mathematical model describing the introduction of a universal basic income in a closed market society is constructed. The model is formulated in terms of a system of nonlinear ordinary differential equations, each of which gi...
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Atanas Sixpence,Olufemi P. Adeyeye,Rajendra Rajaram
AbstractOrientation: Empirical knowledge regarding which financial statement variables are linked to firm value is critical for profitable equity investment.Research purpose: The study examines the impact of earnings before interest and taxes from contin...
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Anny Widiasmara,Ika Purwaningsih
The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual...
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