TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA by Mubaraq Sanni, Benuh Adama IDRIS

“…The study recommended that equity, justice and fairness should be exhibited in tax administration and government should further take its fight against corrupt practices vis-à-vis taxpayers and tax revenue generating agencies in Nigeria.  …”
Get full text

Monetary Reform and Central Bank Digital Currencies: The Impact on Retail Banking by Adam Abdullah

“…This will inevitably involve a structural change in the global financial system, with the separation of the public issuance of money and the private issuance of equity finance and investment. Ultimately, retail CBDCs will have to develop into public stablecoins that are pegged to intrinsic value to satisfy the store of value function of money and provide stability as the common denominator for all economic transactions.…”
Get full text

Performance Analysis of the Indian IT & ITeS Sector: An Application of Additive-DEA and G2SLS by Santanu MUKHERJEE, Taufeeq AJAZ, Triptendu Prakash GHOSH

“…The results show that high-performing firms, as calculated by the Additive-DEA method, have higher financial gains in terms of revenue, earnings, and return on equity. Further, the study also attempts to explain the factors influencing the firms’ performance using a regression framework for which a generalised two-stage least square method is used. …”
Get full text

Assessing Algorithmic Thinking Skills in Relation to Gender in Early Childhood by Kalliopi Kanaki, Michail Kalogiannakis

“…The findings obtained could facilitate researchers and policymakers to support equity in learning opportunities, starting from the first stage of compulsory education. …”
Get full text

The Multifaceted Sustainable Development and Export Intensity of Emerging Market Firms under Financial Constraints: The Role of ESG and Innovative Activity by Tamara Teplova, Tatiana Sokolova, Mariya Gubareva, Viktoria Sukhikh

“…Our results demonstrate that innovative activity and corporate social responsibility facilitate entry to foreign markets, while equity concentration is a major deterrent. In particular, we reveal a significant positive effect of research and development investment on export intensity. …”
Get full text

Utilization of preventative health checkup services in China among middle-aged and older adult population: evidence from China’s 28 provinces by Jingyu Shen, Jingyu Shen, Weiji Fang, Weiji Fang, Yating Zhu, Yating Zhu, Chunli Ye, Chunli Ye, Yanhua Zhu, Yanhua Zhu, Yanling Tao, Yanling Tao

“…Future health policies should prioritize rural areas and disadvantaged groups to improve equity and accessibility of health services.…”
Get full text

Assessing the dynamics of the average capital cost of the largest Russian companies after 2022 by S. V. Korzhnev

“…The required return on equity has been calculated based on the data of public trading on the Moscow Interbank Currency Exchange using the CAPM model. …”
Get full text

ColombiaTuitionSET: Labeled dataset for exploring socioeconomic status, career selection, and tuition fees at a Colombian public universityMendeley Data by Fernan A. Villa-Garzon, Maria A. Muñoz-Alarcon, John W. Branch-Bedoya

“…It supports analyses that reveal how socioeconomic conditions impact educational pathways, enabling the design of targeted interventions to enhance equity in university access and retention. This dataset contributes significantly to the understanding of educational challenges in Colombian public universities, providing a comprehensive basis for the investigation of the socioeconomic factors that influence students' access to and success in higher education.…”
Get full text

Evolving Roles for International Social Work in Addressing Climate Change by Julie L. Nagoshi, Vijayan K. Pillai, Mashooq A. Salehin

“…Human rights frameworks guide social workers in addressing climate-related health and social inequalities, emphasizing empowerment and equity. International social workers contribute significantly to disaster response, pandemic recovery, and community resilience, advocating for vulnerable populations and promoting sustainable development. …”
Get full text

Identity and agency in South Africa by Leyla Tavernaro-Haidarian

“…Hence, while theorists largely focus on the potential of identity to confront wanting social realities and to create freedom from constraint, I suggest that through ubuntu, identity can be reimagined as mutualistic and symbiotic with social organisation – enabling, as a result, more equity and justice. Critical of false and misappropriated manifestations of unity, my article contributes to a novel understanding of the relationship between identity and agency towards reimagined notions of rainbowism. …”
Get full text

Réprimer par le droit : L’intervention de la Brigade nationale de police judicaire dans les procès du Hirak El-Rif by Mariam Benalioua

“…The political change initiated in Morocco by the consensual alternation of power and the establishment of the Equity and Reconciliation Commission (IER) has forced this brigade to reinvent itself. …”
Get full text

Novel Procedures for Evaluating Autism Online in a Culturally Diverse Population of Children: Protocol for a Mixed Methods Pathway Development Study by Venus Mirzaei, Jeanne Wolstencroft, Georgia Lockwood Estrin, Eleanor Buckley, Shermina Sayani, Panos Katakis, Reena Anand, Tessa Squire, Eleanor Short, Paige Frankson, David Skuse, Michelle Heys

“…Telemedicine-based pathways could enhance accessibility and equity in autism diagnostics. ObjectiveThe Children with Autism Technology Enabled Assessment (CHATA) project aims to develop and pilot an open-source autism diagnostic pathway for children up to 5 years old, delivered through telemedicine. …”
Get full text

Sensory acceptability of buffalo meat compared to beef by Luis A. de la Cruz-Cruz, Cristian Larrondo-Cornejo, Patricia Roldán-Santiago, René Rodríguez-Florentino

“…Similarly, a higher score was observed in juiciness for prime beef (5.52±0.19 points), but a better score for buffalo meat (4.52±0.18 points) compared to select beef was identified (3.86±0.19 points) (p<0.001). …”
Get full text

Indicadores financieros y su eficiencia en la explicación de la generación de valor en el sector cooperativo by Jaime Andrés Correa-García, Sebastián Gómez Restrepo, Fader Londoño Castañeda

“…El objetivo de este artículo es evaluar la relación entre las medidas de desempeño operativo y financiero con la generación de valor en el sector cooperativo colombiano medida a través de la rentabilidad del patrimonio (return on equity [ROE]). Considerando un gap en la literatura que no se ha ocupado con suficiencia de estudiar la gestión financiera de las cooperativas y su impacto en la creación de valor, aplicamos indicadores financieros genéricos y propios del sector en una muestra de 6054 cooperativas colombianas en el periodo de 2011 a 2015. …”
Get full text

Creating visualizations using generative AI to guide decision-making in street designs: A viewpoint by Gabriel Valença, Carlos Azevedo, Filipe Moura, Ana Morais de Sá

“…We believe that integrating generative AI street design participation tools into urban planning processes has yet to be thoroughly understood, particularly in their impact on people's creativity and problem-solving, adaptability to different contexts, alignment with recent AI regulations, and implications for equity.…”
Get full text

Childhood Vitamin A Capsule Supplementation Coverage in Nigeria: A Multilevel Analysis of Geographic and Socioeconomic Inequities by Olatunde Aremu, Stephen Lawoko, Koustuv Dalal

“…We examined the Nigerian national vitamin A capsule (VAC) supplementation program, a short-term cost-effective intervention for prevention of VAD-associated morbidity for equity in terms of socioeconomic and geographic coverage. …”
Get full text

INHIBITION OF LIPID PEROXIDATION AND MICROBIOLOGICAL IMPROVEMENT OF BROILER THIGH QUALITY AND CHARACTERISTICS BY ADDING CYPERUS ROTUNDUS POWDER AND VITAMIN E TO CHICKEN FEED by A. A. Al-Azzami, Th. T. Mohammed, S. M. Farhan

“…The results also showed that chicken thigh meat in the 5 and 7 g/kg C. rotundus tuber powder treatment was better in terms of taste, juiciness, and overall acceptance. Finally, adding the powder stopped the production of free radicals and free fatty acids in the chicken thigh meat, which meant that the fat oxidation markers declined.…”
Get full text

An assessment of collaborative research in corporate sustainability by Maitreyee Das, Abhishek Dutta, Gautam Dutta

“…As concerns about climate change, social equity, and ethical business practices have intensified, researchers across various disciplines have increasingly collaborated to explore and address these complex challenges. …”
Get full text

Confrontation avec le contexte disciplinaire institutionnalisé : réflexion critique des approches écosystémiques de la santé sur la base des expériences des jeunes chercheurs au Ca... by Mathieu Feagan, Brama Koné, Nicolas Brou, Yveline A. Houenou, Edouard Kouassi, Jerry Spiegel

“…Guided by the pillars of transdisciplinarity, participation and social/gender equity, ecohealth aims to effectively intervene in complex problems linking environment and health. …”
Get full text

Application of Big Data Complexity Analysis Hedging Operation of Derivative Financial Products by Cheng Chung Wu, Menglin Yang, Tiantong Yuan, Qionghui Fu, Ya Ju Tsai

“…In this study, two-stage regression analysis method is applied to empirical analysis, and it is found that hedging activities are related to corporate characteristics, such as expected financial crisis costs, corporate size, equity issues, growth investment opportunities, and information asymmetry. …”
Get full text