International tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under-researched, heterogeneous element of ...

The aims of the report were to:-Explore the disparity between the level of information required by lenders and the ability of SMEs to supply it. -Gain insights from the Credit Review Office (CRO) from its experience as an ...

This paper examines at a levy on plastic bags introduced in Ireland in 2002, and a comparable measure phased in by South Africa from 2003. It looks at the approach taken by the Revenue in each case, and isolates key ...

The advent of automated vehicles is already taking place and will significantly disrupt the motor insurance industry. The shift from the human driver to the system as the driver cannot be reflected in the current insurance ...

Autonomous vehicles (AVs) are expected to considerably improve road safety. That said, accident risk will continue to inflict societal costs. The ability to manage and measure these risks is fundamental to ensure societal ...

This thesis provides an empirical analysis of European credit and interest rate derivative markets. By employing various econometric methods it looks to further understand the dynamics of these markets. This empirical research ...

Textile materials, due to their large surface area and moisture retention capacity, allow the growth of microorganisms, causing undesired effects on the textile and on the end-users. The textile industry employs nanomaterials ...

This paper contributes to the sustainable development in business literature by examining the impact of a broad corporate governance disclosure index on sustainable banking initiatives and, subsequently, determines the ...

This paper investigates the factors that lead to tax aggression among tax preparers in South Africa. While much has been written on the factors influencing taxpayer propensity towards avoidance and evasion, relatively ...

This paper examines the impact of tax competition on the commodfication of ideas, and points towards a particular set of negative consequences that affect the developing world. As multinational business becomes ...