Showing 1 - 10 of 18
agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from … a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to …, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity …
Persistent link: https://www.econbiz.de/10008793760
This paper analyzes the effect of statutory tax rates on the location of Japanese capital in emerging countries. Considering the fact that the difference between Japan and foreign tax rates can engender transfer pricing manipulation to diminish tax liabilities, and that some firms are more able...
Persistent link: https://www.econbiz.de/10010929092
This paper analyzes the effect of statutory tax rates on the location of Japanese capital in emerging countries. Considering the fact that the difference between Japan and foreign tax rates can engender transfer pricing manipulation to diminish tax liabilities, and that some firms are more able...
Persistent link: https://www.econbiz.de/10011025530
Reciprocity considerations are important to the tax compliance problem as they may explain the global dynamics of tax evasion, beyond individual tax evasion decisions, toward a downward or upward spiral. To provide evidence on reciprocity in tax compliance decisions, we have conducted a...
Persistent link: https://www.econbiz.de/10010820812
experts, institutional representatives, and farmers. It is applied in two case studies in France and Portugal. From a …
Persistent link: https://www.econbiz.de/10009650051
This paper analyzes income and earnings concentration in Portugal from a long-run perspective using personal income and … is today. Top income shares estimated from reported incomes deteriorated during the Second World War, even if Portugal …
Persistent link: https://www.econbiz.de/10010738825
This article makes a brief analysis of the current situation of Latin American studies in Portugal. In order to do so …
Persistent link: https://www.econbiz.de/10010821078
Some of the phenomena where the “globalization” concept is applied include the internationalization of markets, globalization of culture, polítical hegemony of world by some states, or groups of states, the increasing power of supranational institutions, and the development of a global...
Persistent link: https://www.econbiz.de/10008790782
Le thème choisi pour ces Journées 2 est un vrai défi pour les chercheurs en histoire moderne, notamment pour les chercheurs portugais. Ceux qui font des recherches sur les débuts de l'époque moderne, c'est-à-dire, les XVème, XVIème, XVIIème et XVIIIème siècles, s'aperçoivent des...
Persistent link: https://www.econbiz.de/10008791926
companies in Portugal. Six hundred clerks were interviewed regarding their individual characteristics (age, gender, education …
Persistent link: https://www.econbiz.de/10008793127