THE TAX DIMENSION OF CORPORATE SOCIAL RESPONSIBILITY, INCLUDING RECOGNISING CSR EXPENSES IN INCOME TAX SETTLEMENTS

The tax dimension of corporate social responsibility, including recognising CSR expenses in income tax settlements

Purpose: The article presents the scope of disclosed information relating to tax issues in non-financial reports, including corporate social responsibility (CSR) expenses and how they are recognised when settling corporate income tax.Methodology/approach: Firstly, based on a study of the literature and legal regulations, the tax issues under CSR ar

read more

Feasibility of reporting results of large randomised controlled trials to participants: experience from the Fluoxetine Or Control Under Supervision (FOCUS) trial

Objectives Informing research participants of the results of studies in which they took part is viewed as an ethical imperative.However, there is little guidance in the literature about how to do this.The Fluoxetine Or Control Under Supervision trial randomised 3127 patients with a recent acute stroke to 6 months of fluoxetine or placebo MANUKA SOA

read more


Aggregation of two imperfectly detected imperilled freshwater fishes: understanding community structure and co-occurrence for multispecies conservation

Characterizing critical habitat for endangered species is the first step for effective conservation and relies on knowledge of the abiotic conditions that promote species occurrence.Knowledge of biotic interactions, a component of species habitat, can also provide Face Mist vital information for the conservation of endangered species by identifying

read more