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2821
Tax Compromise and Tax Amnesty Procedures Implementation
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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2822
The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable
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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2823
Jute mills as restorative landscapes: perceptions of environmental aesthetics in living industrial heritage
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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2824
A Network-Based Approach to Study Returns Synchronization of Stocks: The Case of Global Equity Markets
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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2825
Circulation of Baffin Bay and Hudson Bay waters on the Labrador shelf and into the subpolar North Atlantic
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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2826
Makroszczątki roślinne w torfie w analizie paleośrodowiskowych uwarunkowań osadnictwa na przykładzie stanowiska Łane Małe w dolinie Kłodnicy
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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2827
Pseudo Inefficiency in Multi-Period Systems: A DEA-based Approach
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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2828
Using Russian Ruble in International Transactions
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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2829
Sensory characterization of the Ethiopian germplasm of Coffea arabica L. conserved in the Colombian Coffee Collection
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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2830
Investment preferences of institutional investors in Indonesia: A comparative analysis of pressure-sensitive and pressure-insensitive groups
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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2831
Process Improvement for Error Records in a Financial Institution with the Analysis of Simulation on Using Value Stream Mapping
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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2832
THE EFFECT OF FINANCIAL DEVELOPMENT ON RENEWABLE ENERGY CONSUMPTION IN CAMEROON
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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2833
Promoting Digital Health Data Literacy: The Datum Project
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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2834
Gis tools and numeric model to forecast the floods extend along the Rhouireg river, city of Taza, Morocco
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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2835
A Data-Driven Review of the Financial Performance and Environmental Compliance of Shariah-Compliant Businesses
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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2836
An Analysis on Determinants of Cash and L/C Export: Findings from Türkiye’s Export
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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2837
The impact of Islamic financial development on renewable energy production in Islamic countries
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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2838
Decentralization Policy and Economic Development in Nyarusiza Sub-County Kisoro District.
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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2839
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2840
Spatial TinyDB: A Spatial Sensor Database System for the USN Environment
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