- Research Article
- 10.1016/j.intaccaudtax.2026.100759
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity
- Jun 01, 2026
- Journal of International Accounting, Auditing and Taxation
- Eva Eberhartinger + 2 more +2
Publications from 2021 to 2026
Showing 10 of 683 papers
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity
Which traits drive consumer preferences for gene-edited foods in Spain
Abstract This study examines consumer preferences for the potential benefits of CRISPR technology using a best–worst scaling (BWS) approach within an online survey of a representative Spanish sample. The BWS discrete choice experiment focuses on seven key environmental and health-related benefits of CRISPR, using tomatoes as a case study. The selected benefits are derived from science-based information and align with the EU regulatory context, following the European Commission’s 2023 proposal on gene-editing technologies. Estimates from a random parameter logit (RPL) model indicate that pesticide reduction is the most highly valued benefit, followed by water saving and health improvement, thereby highlighting the combined influence of environmental and personal benefits on consumer acceptance of genetically engineered food. The significant standard deviations in the RPL estimates reveal substantial heterogeneity in preferences, which is further examined by identifying two distinct consumer segments. While both segments strongly prioritise pesticide reduction, one is primarily motivated by environmental sustainability outcomes, whereas the other places greater emphasis on health and sensory quality improvements. These findings underscore the need for targeted communication strategies to address distinct consumer concerns, rather than a uniform approach.
Read moreDesign and evaluation of TriglaV: a prototype SoC ASIC for particle physics applications realized with the SOCRATES platform
As part of an ongoing R&D effort to introduce software programmability and general computing functionalities to ASICs for future particle physics experiments, the microelectronics section at CERN is developing fault-tolerant System-on-Chips (SoC) for applications in harsh environments such as LHC detectors. This work presents the TriglaV ASIC, a RISC-V-based fault-tolerant 32-bit SoC built using our SOCRATES framework for rapid and customizable SoC generation. Our aim with TriglaV is to validate the SOCRATES flow with a silicon prototype and to demonstrate this prototype for resilient operation of micro-controller workloads applicable to particle physics accelerators and detectors. The chip was fabricated in a commercial 28 nm CMOS technology targeting a clock frequency of 250 MHz. Its design integrates extensive protection against single-event effects combining triplication, error-correcting codes and special layout techniques. We have experimentally qualified TriglaV for TID robustness up to 1 Grad through high-dose rate x-ray irradiation. Single-event upset cross-section for corrected and uncorrected errors were measured up to an energy of 62 MeV cm2/ mg. This effort has paved the way for future designs generated with SOCRATES and upcoming ASICs incorporating SoCs for operation in particle physics environments.
Read moreInterval model calibration with response-consistent supervised learning network
Experimental study on thermal performance enhancement of a PCM-based energy storage unit integrated with sintered-wick heat conductor
Skeletal Editing via Diastereoselective Ring Expansion Enables Enantioenriched Tetrasubstituted Δ3‑Oxepenes.
Seven-membered oxygen heterocycles, particularly Δ3-oxepenes, are prevalent motives, found, for example, in natural products, but remain synthetically challenging due to ring strain and limited asymmetric methods. Here, we describe a new strategy that uses Brønsted acid-promoted skeletal editing to convert enantioenriched dihydro-1,2-oxazinesreadily prepared via an enantioselective catalytic nitroso-Diels-Alder reactioninto highly substituted Δ3-oxepenes bearing four diastereo-controlled stereocenters. As supported by DFT studies, which also provide insight into the origin of the diastereoselectivity, the transformation proceeds via a transient aziridine intermediate and a regioselective nucleophilic ring-opening, enabling the incorporation of diverse nucleophiles, including thiols, alcohols, and indoles. Operating under mild conditions, this methodology delivers tetrasubstituted Δ3-oxepenes in decent yields and excellent enantiomeric excesses.
Read moreThe grey shades of green jobs: Unpacking the occupational approach to green employment
The green transition is expected to reshape labor markets, yet measuring its employment impact remains uncertain. This paper provides a detailed discussion of the occupational approach (derived from task-based measures) for estimating green employment, the most widespread framework among academics and institutions. First, we highlight the theoretical flaws of the occupational approach, noting that its reliance on occupational titles leads to false positives and excludes essential contributors to the green transition, resulting in false negatives. Second, we discuss the methodological problems of this approach, including inconsistent categorisations, outdated classifications, and the assumption that the content of occupations remains constant across time and countries. Third, we operationalise the occupational approach to measure green employment (using the O*NET framework), quantifying green employment in 24 European countries between 2011 and 2022. The analysis shows that, according to this approach, virtually no new green jobs were created in Europe in this period. Furthermore, we find no correlation between the presence of green jobs and several aggregate and sectoral environmental indicators. These findings reflect the theoretical and methodological flaws in the occupational approach, undermining its effectiveness in capturing the labour market impact of the green transition. Alternative measures of green employment focused on green economic outputs and processes should be considered.
Read moreCowBase — A library for automatic milking system related data handling and curation in Python
SYSTEM-OBJECT MODELING AS A TOOL FOR VERIFICATION AND OPTIMIZATION OF THE QUALITY CONTROL SYSTEM IN A PRODUCTION LINE (CASE STUDY OF «DENTALCAST 50 TYPE 4» PRODUCT)
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Upgrading Natural Peach Gum into Biobased Adhesives: Low Curing Temperature, Universal Adhesion, and Flame Retardancy
Despite the natural abundance of peach gum (PG), its efficient and large-scale utilization remains limited. Inspired by the Maillard reaction, this study successfully developed a high-performance PG-based wood adhesive through controlled acid degradation of PG and a subsequent reaction with a polyamine polymer. The three-layer plywood bonded with the resulting adhesive exhibited a hot-water shear strength of 0.94 MPa after hot-pressing at 120 °C, meeting the requirements for Type II plywood according to the Chinese National Standard (GB/T 9846-2015), and maintained durable adhesion in warm water (60 °C) for up to 120 days. Even after 12 h of exposure to harsh environments, including acidic (pH = 5) and alkaline (pH = 9) conditions, acetone, ethanol, and simulated seawater, the bonding strength remained around 1.0 MPa. Moreover, the adhesive displayed broad and superior bonding performance toward diverse substrates such as composites and metal and nonmetal substrates, with bonding strengths ranging from 2.02 to 17.01 MPa. Additionally, the adhesive exhibited a limiting oxygen index of 30.6%, indicating favorable flame retardancy. This work provides a viable route for the high-value and scalable utilization of PG in wood adhesives and offers an environmentally friendly alternative to conventional formaldehyde-based resins for the wood industry.
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