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  1. 2821

    Tax Compromise and Tax Amnesty Procedures Implementation by M. S. Syromiatnikova

    Published 2021-07-01
    “…The procedures for placing funds in special accounts in banks, submitting a declaration to the tax authorities and verifying the sources of receipt of the declared funds are applied during the tax amnesty. …”
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    Article
  2. 2822

    The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable by Salwa Putri Zaqiani, Dani Sopian

    Published 2025-02-01
    “…The method used is quantitative, with a population of internal auditors working in 223 Banks Perekonomian Rakyat (BPR) in West Java, and a sample of 86 auditors selected through purposive sampling. …”
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    Article
  3. 2823

    Jute mills as restorative landscapes: perceptions of environmental aesthetics in living industrial heritage by Abantika Mukherjee, Haimanti Banerji

    Published 2025-12-01
    “…The conglomeration of operational and abandoned jute mills forms a distinctive continuous industrial landscape along both banks of the Hooghly River in West Bengal. Apart from creating a historic industrial landscape, the elements within each of the heritage jute mills contain aesthetically significant built and natural elements. …”
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    Article
  4. 2824

    A Network-Based Approach to Study Returns Synchronization of Stocks: The Case of Global Equity Markets by Jaime F. Lavin, Mauricio A. Valle, Nicolás S. Magner

    Published 2021-01-01
    “…To policy-makers, governments, and central banks, our work is a call to incorporate events of high global synchronization into the radar of hazards of the whole market stability.…”
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    Article
  5. 2825

    Circulation of Baffin Bay and Hudson Bay waters on the Labrador shelf and into the subpolar North Atlantic by E. Duyck, N. P. Foukal, E. Frajka-Williams

    Published 2025-01-01
    “…Our results suggest that if an increasing amount of freshwater reaches the Labrador shelf, it would not directly affect the Labrador Sea convection region; instead, it would lead to the formation of a salinity anomaly off the Grand Banks, which could then circulate around the subpolar North Atlantic.…”
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    Article
  6. 2826

    Makroszczątki roślinne w torfie w analizie paleośrodowiskowych uwarunkowań osadnictwa na przykładzie stanowiska Łane Małe w dolinie Kłodnicy by Krzysztof J. Wójcicki, Marek Kloss

    Published 2008-12-01
    “…Results of archaeological studies from the territory of Poland show that prehistorical settlements were often founded on the banks of lakes and mires. Botanical composition of organic deposits allows reconstructing historical plant communities and palaeohydrological conditions of the settlement, the subject of research was a peatland situated in the neighborhood of the archaeological site at Łany Małe. …”
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    Article
  7. 2827

    Pseudo Inefficiency in Multi-Period Systems: A DEA-based Approach by Mahsa Torkavannezhad, Ghasem Tohidi, Behrouz Daneshian, Mahnaz Maghbouli, Farzin Moddarres Khiyabani

    Published 2023-03-01
    “…Otherwise, the estimate claims pseudo-inefficiencyFindings: A comparison is made between Kao and Liu [8] and the proposed algorithm to measure the efficiency of 22 Taiwanese commercial banks from 2009-2011. The results demonstrate the proposed method's practicality and superiority compared with the existing multi-period models.Originality/Value: In the literature, pseudo-inefficiency has been detected by applying periodic weights. …”
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    Article
  8. 2828

    Using Russian Ruble in International Transactions by I. Z. Yarygina

    Published 2014-02-01
    “…A key priority in such circumstances is to support solvent and transparent banking systems, which are the basis for international cooperation.…”
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    Article
  9. 2829

    Sensory characterization of the Ethiopian germplasm of Coffea arabica L. conserved in the Colombian Coffee Collection by Juan Carlos Arias-Suárez, Luisa Fernanda López-Monsalve, Rubén Darío Medina-Rivera, Claudia Patricia Flórez-Ramos

    Published 2025-01-01
    “…Given the narrow genetic base cultivated, the use of its genetic resources conserved in germplasm banks is particularly relevant, especially for germplasm collected in Ethiopia, the country from which coffee originated and the center of its diversity of profiles. …”
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    Article
  10. 2830

    Investment preferences of institutional investors in Indonesia: A comparative analysis of pressure-sensitive and pressure-insensitive groups by Dwi Prastowo Darminto, Abdulloh Mubarok, Nurmala Ahmar

    Published 2025-02-01
    “…Pressure-sensitive investors, such as banks and insurance companies, prefer companies with close business affiliations, while pressure-insensitive investors, such as mutual funds and pension funds, prioritize financial performance and corporate governance. …”
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    Article
  11. 2831

    Process Improvement for Error Records in a Financial Institution with the Analysis of Simulation on Using Value Stream Mapping by İbrahim Yel, Orhan Engin

    Published 2022-06-01
    “…In this study, the error records opened by the end-users to the developers who developed the screens over the software development process in the Information Technologies (IT) group of a financial institution operating in the field of participation banking were examined. This paper has been addressed in order to reduce the operational risks that may arise during the resolution of the error records encountered during the use of the software. …”
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  12. 2832

    THE EFFECT OF FINANCIAL DEVELOPMENT ON RENEWABLE ENERGY CONSUMPTION IN CAMEROON by Nguiffo Joel Salomon, Etoa Etoa Jean Bosco

    Published 2024-05-01
    “…On the other hand, domestic credit provided by the financial sector, banking availability, economic development, and income have a positive impact on renewable energy consumption. …”
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    Article
  13. 2833

    Promoting Digital Health Data Literacy: The Datum Project by Daniel Powell, Laiba Asad, Elissa Zavaglia, Manuela Ferrari

    Published 2025-01-01
    “…The Datum project makes an original contribution to the field of law and ethics in health science research by using novel approaches, such as learning health systems and data banks, to improve equity in health care delivery and by generating multimedia content aimed at encouraging health care users to become better consumers and supporting the collective use of their data. …”
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  14. 2834

    Gis tools and numeric model to forecast the floods extend along the Rhouireg river, city of Taza, Morocco by Layan Badr, Zemzami Mahmoud, Benaabidate Lahcen, Ben Abbou Mohamed

    Published 2025-01-01
    “…Like this section, the upstream part demonstrated that the decadal frequency flowed through the channel without overflowing its banks. The centennial flood inundated the riverbeds, spreading large amounts of water into inhabited areas and cultivated fields. …”
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  15. 2835

    A Data-Driven Review of the Financial Performance and Environmental Compliance of Shariah-Compliant Businesses by Hassan Syed, Rahmi Deniz Özbay, Klemens Katterbauer, Sema Yılmaz Genç

    Published 2024-01-01
    “…As a result, there has been an increase in the divestment of firms that use forced labor, lack diversity in their workforces, and operate in highly polluting sectors. Islamic banking incorporates Shariah law's guiding principles, which place a heavy emphasis on protecting the environment and advancing society. …”
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    Article
  16. 2836

    An Analysis on Determinants of Cash and L/C Export: Findings from Türkiye’s Export by Ahmed Yusuf Sarıhan

    Published 2024-04-01
    “…The use of a letter of credit payment method by banks serves a protective role, enabling the parties to engage in trade more securely. …”
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    Article
  17. 2837

    The impact of Islamic financial development on renewable energy production in Islamic countries by Siswantoro, Amir Mahmud

    Published 2023-06-01
    “…Findings − The results show that Islamic countries with good development of Islamic banking and Sukuk tend to experience an increase in renewable energy production. …”
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    Article
  18. 2838

    Decentralization Policy and Economic Development in Nyarusiza Sub-County Kisoro District. by Kwizera, Jemimah

    Published 2025
    “…The government has also established mechanisms like farmers' cooperatives and agricultural banks to provide credit for input supply, further supporting agricultural development.…”
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    Thesis
  19. 2839
  20. 2840