Corporate Income Tax Systems - Articles - Scientific Research Publishing

The Potentials of ADR for Corporate Remediation in the Midstream and Downstream Petroleum Sector of Nigeria (Articles)

Okwudili Onyenwee Onwurah, Noble Ik Obialor, Nonyelum Doris Agusiobo, Uchenna Peter Igwe, Uchenna Emmanuel Mgboji

Beijing Law Review Vol.16 No.4, December 12, 2025

DOI: 10.4236/blr.2025.164131 35 Downloads 394 Views Citations
Exit for Entry? The Impact of Institutional Investors’ Exit Threats on Green Development in Heavily Polluting Enterprises (Articles)

Xinying Liu, Yi Xing, Lang Zhou

Open Journal of Applied Sciences Vol.16 No.3, March 11, 2026

DOI: 10.4236/ojapps.2026.163047 59 Downloads 333 Views Citations
Audit Quality, Audit Fees, and Earnings Management: Evidence of Complementarity or Substitutability (Articles)

Migara Kaluwila, Mubanga Mpundu

Open Journal of Accounting Vol.15 No.2, March 24, 2026

DOI: 10.4236/ojacct.2026.152008 63 Downloads 425 Views Citations
ESG Regulation in the European Union and Türkiye: A Comparative Analysis under the CSRD, ESRS, and TSRS Frameworks (Articles)

Maide Ezgi Düzgün

Beijing Law Review Vol.17 No.1, March 25, 2026

DOI: 10.4236/blr.2026.171016 78 Downloads 483 Views Citations
This article belongs to the Special Issue on Economic, Legal, and Policy Perspectives
Dynamical Analysis of Multi-Layer Network Credit Risk Contagion of Banks and Enterprises in the CRT Market under Climate Risk Shocks (Articles)

Xiaoyu Li, Hui An, Yanling Xia

Journal of Computer and Communications Vol.14 No.3, March 31, 2026

DOI: 10.4236/jcc.2026.143013 38 Downloads 213 Views Citations
The Relationship between Audit Quality and Earnings Management: An Empirical Investigation (Articles)

Migara Kaluwila

Open Journal of Accounting Vol.15 No.2, April 3, 2026

DOI: 10.4236/ojacct.2026.152010 68 Downloads 490 Views Citations
Business Intelligence Expert System on SOX Compliance over the Purchase Orders Creation Process (Articles)

Jesus Angel Fernandez, Quintin Martin Martin, Juan Manuel Corchado Rodriguez

Intelligent Information Management Vol.5 No.3, May 24, 2013

DOI: 10.4236/iim.2013.53007 5,049 Downloads 7,893 Views Citations
Office Information Systems: A Retrospective and a Call to Arms (Articles)

Chandra S. Amaravadi

Journal of Software Engineering and Applications Vol.7 No.8, July 25, 2014

DOI: 10.4236/jsea.2014.78065 11,517 Downloads 14,452 Views Citations
This article belongs to the Special Issue on Office Automation
Integrating Electronic Systems for Requesting Clinical Laboratory Test into Digital Clinical Records: Design and Implementation (Articles)

Félix Gascón Luna, Isidoro Herrera Contreras, Antonio Cruz Guerrero, Francisco Bermudo Guitarte

Health Vol.9 No.4, April 18, 2017

DOI: 10.4236/health.2017.94044 1,592 Downloads 4,440 Views Citations
This article belongs to the Special Issue on Health Information Technology
The Impact of Accountants Participation in Development for Computerized Accounting Information Systems on the Success of these Systems’ Performance (Articles)

Tarek Abdelhafid Elsharif

Open Access Library Journal Vol.5 No.11, November 14, 2018

DOI: 10.4236/oalib.1104995 1,415 Downloads 5,830 Views Citations
A Systems Approach to Assessing Sustainability Capacity in Kalobeyei Refugee Settlement in Turkana County, Kenya (Articles)

Anicet Adjahossou

Open Journal of Applied Sciences Vol.14 No.4, April 10, 2024

DOI: 10.4236/ojapps.2024.144056 150 Downloads 637 Views Citations
A Triple Nexus Water-Energy-Housing (WEH) Framework Modelling towards Improved Decision-Making in Humanitarian Operations (Articles)

Anicet Adjahossou

Open Journal of Applied Sciences Vol.14 No.4, April 16, 2024

DOI: 10.4236/ojapps.2024.144061 183 Downloads 766 Views Citations
A Microeconomic Foundation for Optimum Currency Areas: The Case for Perfect Capital Mobility and Immobile Labor Forces (Articles)

Masayuki Otaki

Theoretical Economics Letters Vol.2 No.4, November 1, 2012

DOI: 10.4236/tel.2012.24073 4,351 Downloads 6,861 Views Citations
Introducing a Trauma Registry in Mozambique: An Ethics Case Study (Short Report)

Fadi Hamadani, Otilia Neves, Ana Olga Mocumbi, Tarek Razek, Kosar Khwaja, Paola Fata, Andrew Beckett, Eunice Jetha, Dan L. Deckelbaum

International Journal of Clinical Medicine Vol.5 No.16, August 21, 2014

DOI: 10.4236/ijcm.2014.516127 3,922 Downloads 5,162 Views Citations
This article belongs to the Special Issue on Medical Ethics
The Impact of Nonfarm Activities on Rural Farm Household Income and Food Security in the Upper East and Upper West Regions of Ghana (Articles)

Daniel Osarfo, Bernardin Senadza, Edward Nketiah-Amponsah

Theoretical Economics Letters Vol.6 No.3, June 3, 2016

DOI: 10.4236/tel.2016.63043 2,994 Downloads 7,491 Views Citations
Causes and Effects of Land Size Variation on Smallholder’s Farm-Income: The Case of Kombolcha District of East Hararghe, Oromia, Ethiopia (Articles)

Abera Gemechu Doti

Open Access Library Journal Vol.4 No.1, January 23, 2017

DOI: 10.4236/oalib.1103312 1,688 Downloads 5,476 Views Citations
Regression Analyses of Income Inequality Indices (Articles)

Johan Fellman

Theoretical Economics Letters Vol.8 No.10, June 21, 2018

DOI: 10.4236/tel.2018.810117 1,249 Downloads 4,440 Views Citations
Utilizing Anesthesiologists, Emergency and Critical Care Physicians with Telemedicine Monitoring to Develop Intubation and Ventilation Services in an Intensive Care Unit in the Austere Medical Environment: A Case Series. Expansion of the EP/CC GAS Project (Articles)

Richard Skupski, Arthur Toth, Michael T. McCurdy, Shane Kappler, James Lantry, Gerson Pyran, Donald Zimmer, Joseph Dynako, Anne Grisoli, David Zimmer, John Wilson, Bhavesh M. Patel, Hannelisa Callisen, Alyssa Chapital, Lovely Nathalie Colas, Marc Edson Augustin, Nathalie Edema, Enzo Del Brocco, Richard Frechette, Mark Thompson, James Corcoran, Michael Mazowiecki, Mark Walsh

Open Journal of Anesthesiology Vol.8 No.6, June 29, 2018

DOI: 10.4236/ojanes.2018.86019 1,392 Downloads 3,558 Views Citations
Evaluation of Google Glass™ with Camera Adaptor and GoPro™ as Teaching Tools for Endotracheal Intubation in the Austere Medical Environment (Articles)

Michael Son, David Zimmer, Ross McCauley, Donald Zimmer, Joseph Dynako, Richard Skupski, Bhavesh Patel, Nuha Zackariya, Faadil Shariff, Lovely Nathalie Colas, Gerson Pyram, Marc Edson Augustin, Carmeline Mathurin, Stanley Louis, Patricia Saint Louis, Stanley Loriston, Dan Herbstman, Lucio Cervantes, Shane Kappler, Michael T. McCurdy, Jecko Thachil, Sarah Greve, Mark Walsh

Open Journal of Anesthesiology Vol.8 No.8, August 31, 2018

DOI: 10.4236/ojanes.2018.88024 1,288 Downloads 2,867 Views Citations
GDP Alone Predicts Income and Survival (Articles)

Gordon Bechtel, Timothy Bechtel

Open Journal of Social Sciences Vol.9 No.1, January 29, 2021

DOI: 10.4236/jss.2021.91034 663 Downloads 1,570 Views Citations

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