Purpose – The purpose of this paper is to determine the impact of wealth tax (zakat) and corporate tax (CT) on the firm's capital structure. The pioneering works of capital structure were introduced by Modgliani and Miller (1958). Subsequently, these studies were extended by other authors such...

Purpose – The purpose of this paper is, first, to discuss if the Portuguese corporate tax reform, implemented in 2014, moved the system towards international trends. Second is to analyse in what areas the similarities and disparities are more pronounced when assessing the Portuguese reform...

Purpose – The purpose of this paper is to find out the corporate tax gaps in India and the possible reasons behind it. Design/methodology/approach – The objectives were achieved by looking at the existing tax system in the country, problems in the area of corporate taxation and the reasons...

Purpose – The purpose of this paper is the analysis of some important clauses inserted in the Portuguese corporate income tax (CIT) code and how they can be a source of divergence between reported earnings and taxable income. Additionally, the paper also discusses if these clauses are a source...

Planning has always been a challenge for managers and decision makers. In particular, if the manufacturing facilities are located in several countries, significant differences in tax and legal requirements have to be taken into consideration during the process. Corporate policies regarding...

Purpose – The purpose of this paper is to identify the existing literature on the wide range of operations research (OR) studies applied to healthcare, and to classify studies based on application type and on the OR technique employed. The scope of the review is limited to studies which have...

This article presents the relationship between a firm's advertisement spending and sales in a duopoly when information about the competitors' advertisement spending is unavailable. The competitive interaction between the firms has been modeled as imperfect information Cournot and Stackelberg...

Due to the widespread use of cloud services, the need for proper and dynamic distribution will redouble the resources. One of the most complex problems in cloud environments is resource allocation such that on one hand the resource provider should obtain maximum utilization and on the other hand...

The cyber threat to industrial control systems is an acknowledged security issue, but a qualified dataset to quantify the risk remains largely unavailable. Senior executives of facilities that operate these systems face competing requirements for investment budgets, but without an understanding...

Opportunistic Spectrum Access (OSA) in a Cognitive Radio Network (CRN) is regarded as emerging technology for utilizing the scarce Radio Frequency (RF) spectrum by allowing unlicensed secondary users (SUs) to access licensed spectrum without creating harmful interference to primary users (PUs)....