Results 81 to 90 of about 2,598 (253)

Price Transmission and Leadership in the Global Poultry Market: Results From Parametric and Nonparametric Approaches

open access: yesAgribusiness, EarlyView.
ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb   +2 more
wiley   +1 more source

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

open access: yesAIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son   +4 more
wiley   +1 more source

Jurimetrics and artificial intelligence for Indonesian tax court decisions: towards an integrated decision support system

open access: yesData & Policy
Indonesia’s Tax Court faces a rapidly growing caseload and limited judicial capacity, leading to prolonged dispute resolution and eroding public trust.
Bagas Dwi Suryo Wibowo   +3 more
doaj   +1 more source

The State-Owned Company as a withholding agent of a flat-rate personal income tax – interpretation problems

open access: yesPrawo Budżetowe Państwa i Samorządu, 2019
This article aims at analysing Article 30(1) points 15) and 16) of the Personal Income Tax Act to indicate the conditions for recognizing a company, which is for the purposes of this article referred to as a State-Owned company, as a withholding agent of
Renata Zyskowska
doaj   +1 more source

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam   +7 more
wiley   +1 more source

Field‐Programable Dynamics in a Soft Magnetic Actuator Enabling True Random Number Generation and Reservoir Computing

open access: yesAdvanced Intelligent Systems, EarlyView.
Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata   +14 more
wiley   +1 more source

Suspensive effect of an appeal in administrative and tax proceedings [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu
In this paper, the authors analyze the suspensive effect of an appeal in the course of resolving an administrative matter, and the suspensive effect of an appeal as a regular legal remedy in a tax administrative procedure.
Dimić Suzana   +2 more
doaj   +1 more source

Tax disputes system design

open access: yes, 2013
Seminal dispute resolution theorists Ury, Brett and Goldberg said that disputes are inevitable when people with different interests deal with each other regularly.
Mookhey, S
core  

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions [PDF]

open access: yesОблік і фінанси
With the increasing scrutiny of multinational corporations’ tax strategies, organizations such as the OECD have introduced regulatory measures to curb Base Erosion and Profit Shifting (BEPS). This article aims to explore the evolving regulatory landscape
Cornelia Nastase
doaj   +1 more source

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