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Carlos Sampaio, Mónica Régio and João Renato Sebastião
Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders? confidence. This trust serves as a foundational cornerstone in ...
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Federico Martínez-Carrasco Pleite and José Colino Sueiras
In recent years, various plans have been implemented by the central government with the aim of promoting more coordinated policies to address depopulation. The severity of this challenge in Spain, which has continued to intensify, underscores the need fo...
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Siham El Yamani, Rafika Hajji and Roland Billen
The accurate assessment of proper value in complex and increasingly high-rise urban environments is a significant challenge. Previous research has identified property value as a composite of indoor elements, such as volume and height, and 3D simulations ...
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Daniela Novácková, Lucia Pa?krtová and Jana Vnuková
The European Union places great emphasis on removing obstacles within its internal market, which is considered a fundamental pillar of European economic integration. By way of legal acts, the conditions for the functioning freedoms of the internal market...
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Tiemei Yan, Tong Zhang and Zhanguo Zhu
China has implemented an environmental protection tax for large-scale agricultural farming to address environmental pollution caused by livestock and poultry breeding. Studying the environmental management of large-scale pig farming is crucial for contro...
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Favourate Y. Mpofu
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in d...
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Steven C. Bourassa and Wen-Chieh Wu
This paper examines certain implications from the literature on Tiebout?s model of local government service provision, particularly Hamilton?s extension of the model to include local control of land use and property taxation. Our empirical analysis focus...
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Panagiotis Karvounis, João L. D. Dantas, Charalampos Tsoumpris and Gerasimos Theotokatos
The shipping sector decarbonisation has attracted great attention due to the sector contribution to worldwide carbon emissions. This study aims at investigating the techno-economic?environmental performance of different ship power plants to identify sust...
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Mekar Satria Utama, Umar Nimran, Kadarisman Hidayat and Arik Prasetya
This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally...
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Zelalem Ayalke and Aziz Sisman
Land valuation can be used in various areas, such as taxation, property acquisition, rental, expropriation, urban regeneration, and land readjustment. As a result, determining the value of land accurately by considering multiple criteria to eliminate the...
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