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The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimi...

The article is devoted to the issue of economic justification for management decisions on tax planning at Ukrainian enterprises. The research objective is to elaborate an approach to comparative analysis of tax alternati...

The purpose of the scientific research is to identify and argue the relationship between the quality and amount of taxation of digital products and services, and the development of digital businesses. It also aims to pro...

Indonesia’s power sector is still dominated by fossil fuels, which makes it difficult for the country to meet its climate goals. This study develops an integrated modeling framework to evaluate long term decarbonizatio...

Riparian vegetation is the buffer zone between the aquatic ecosystem of a river and the terrestrial ecosystem. Trees are a typical feature of many ecosystems. Understanding the diversity and geographic distribution of tr...

India’s rapid economic growth has led to widespread expansion of linear infrastructure (LI) such as roads, railways, and power lines, often with significant ecological impacts on wildlife, including avifauna. Understan...

This article analyzes the key directions of the transformation of the economic policy of the Russian Federation in the period 2022–2025, due to the changing geopolitical situation and the need to move from a liberal mo...

Greenwashing (GW) occurs when environmental communication is not matched by environmental performance, creating unwarranted sustainability impressions. This PRISMA 2020 systematic review synthesizes 88 peer-reviewed stud...

Comentando o artigo de Philippe van Parijs, "Capitalismo de renda básica", o autor argumenta que a proposta de introdução de uma renda básica garantida em uma economia capitalista se defronta com as mesmas dificuldad...

Seaweeds hold immense economic potential due to multifarious applications in pharmaceuticals and everyday products. India’s 11,099 km coastline harbours a rich diversity of seaweeds in the Indian Ocean. Identifying sea...

The advancement of global endeavors to mitigate climate change is largely influenced by developments within China’s transportation sector. This study focuses on the crucial role of biodiesel as a biofuel in China’s t...

Trajectory reconstruction from sparse and noisy GPS data is critical for applications such as urban mobility analysis, transportation planning, and navigation systems. However, large sampling intervals and the typically ...

The purpose of this article is to study the peculiarities of the functioning of Ukraine's public finance system under martial law, identify key challenges associated with high levels of economic and social uncertainty, a...

The provision of jumping tasks (JT) is an effort to improve students' problem-solving abilities. Descriptive qualitative research was conducted to describe and analyze students' ability to solve mathematical problems, bo...

The present study was conducted from February 2024 to May 2025 in the Raha sub-district of Nagaon, Assam, to provide the first avian checklist of the region. Surveys were conducted weekly, with observations carried out o...

Disposable absorbent hygiene products, particularly diapers, are a major contributor to global plastic waste. Focusing on high-priority strategies within the EU's waste hierarchy, waste prevention and reuse, we examine t...

The present finding reports the first national record of Neorina hilda Westwood, 1851 (Nymphalidae: Satyrinae), commonly known as the Yellow Owl Butterfly from Nepal. A single adult individual was observed and photograph...

Rusty-spotted Cat (Prionailurus rubiginosus) is the smallest felid in the world. It is rare, elusive, and poorly studied. Its distribution across the country is patchy, and it faces threats from increasing anthropogenic ...

We report the occurrence of Bungarus walli Wall, 1907, for the first time from Northeast India, based on morphological and meristic examination of an uncollected specimen encountered during a herpetofaunal survey in Raim...

Industrial symbiosis offers a critical pathway for advancing resource circularity and energy efficiency in hard-to-abate sectors. As the steel and cement industries undergo profound structural transformation toward low-c...

The article examines the protection of the rights and legal interests of demographically vulnerable population groups through the prism of their impact on the economic development and post-war reconstruction of Ukraine. ...

The Blyth’s Tragopan Tragopan blythii is a medium-sized pheasant endemic to the eastern Himalaya and is classified as ‘Vulnerable’. This species thrives in dense forest ecosystems at higher altitudes. Species distr...

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Inventários faunísticos são fundamentais para o conhecimento da biodiversidade e, conseqüentemente, para o planejamento e tomada de decisões sobre estratégias de conservação. Para conhecer a diversidade e composi...