Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Diane Kraal"'
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 9, Iss 1, Pp 3-24 (2015)
This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS) with local standards in selected countries. The article approaches th
Externí odkaz:
https://doaj.org/article/28d0d5d20f69497fa9d66e6c454c9b80
Autor:
Raphael J Heffron, Louis De Fontenelle, Chioma Basil, Inigo Del Guayo Castiella, Sufyan Droubi, Mohammad Hazrati, Halima I Hussein, Diane Kraal, Darren McCauley, Alicia Phillips, Emmanuelle Santoire, Xavier Arnauld de Sartre
Publikováno v:
Journal of Energy & Natural Resources Law. 41:211-232
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::12336dd59ce29e510efeb56ea78166ce
https://doi.org/10.1080/02646811.2023.2190689
https://doi.org/10.1080/02646811.2023.2190689
Publikováno v:
International Journal of Managerial Finance, 2016, Vol. 12, Issue 2, pp. 211-240.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJMF-04-2014-0040
Autor:
Andrew Coleman, Diane Kraal
Publikováno v:
Australian Journal of Teacher Education. 44:18-41
The legal studies teaching methodology IRAC (issue, rule, application, conclusion) is widely used in universities by both law and business schools. This paper examines the effectiveness of IRAC from a teaching perspective and its usefulness for busin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::880885a14fb901ed48f47a7155bdf526
https://doi.org/10.14221/ajte.2019v44.n11.2
https://doi.org/10.14221/ajte.2019v44.n11.2
Autor:
Diane Kraal
Publikováno v:
Energy Policy. 126:212-222
Tax incentives are preferential tax treatments provided to selected groups of taxpayers and usually result in those taxpayers paying less tax or paying later than they otherwise would. Tax incentives for the petroleum sector are questioned to ascerta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::329b2fb316baf53879a9a40bbc15ef15
https://doi.org/10.1016/j.enpol.2018.11.011
https://doi.org/10.1016/j.enpol.2018.11.011
This book provides researchers and policy-makers with legal avenues to enable a just transition to decarbonisation. The focus is on the United Nations themes of loss and damage, transport, nature and youth - across Australia and other economies - to
Publikováno v:
University of New South Wales Law Journal. 43
The Australian government receives poor revenue returns from the Petroleum Resource Rent Tax (‘PRRT’), a tax regime that applies to integrated offshore, gas projects. By contrast the Netherlands has captured significant tax revenues from gas. We
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::679db181a7e551d8d68a5740673a0b10
https://doi.org/10.53637/dzqd1934
https://doi.org/10.53637/dzqd1934
Autor:
Diane Kraal
Publikováno v:
Federal Law Review. 45:315-349
Australia has welcomed new business investment of $200 billion for integrated gas projects. However lower than expected tax receipts have tempered the early optimism of project benefits. In particular, petroleum resource rent tax (PRRT) revenues sinc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b69070cc1d0db891a40c5233d7efefc8
https://doi.org/10.1177/0067205x1704500207
https://doi.org/10.1177/0067205x1704500207
Autor:
Diane Kraal
Publikováno v:
Griffith Law Review. 25:492-524
It is now timely to examine the important area of the 1980s reform of petroleum resource taxation, about which there is scant analysis, compared to other Australian Labor Party reform initi...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d98fe3601d4a53f15a0a0ba4e4d26fca
https://doi.org/10.1080/10383441.2016.1252495
https://doi.org/10.1080/10383441.2016.1252495