Investigation of the cut on the separation of xenon stable isotopes in the square cascade [PDF]
One of the important parameters in the square cascade, which has a great influence on its performance in the separation of multicomponent isotopes, is the cascade cut.
F. Mansourzadeh +4 more
doaj +1 more source
Uranium recovery from laboratory wastewater in phosphoric acid medium [PDF]
In SOOREH Co, a significant amount of uranium-containing phosphoric acid wastewater from analytical operations is produced on a large volume of process samples.
K. Fatemi, M. Habibi Zare, H. Vakili
doaj +1 more source
Effects of gamma irradiation on microbial and sensory properties of fresh leek and parsley [PDF]
The consumption of fresh fruits and vegetables plays an important role in promoting the general public's health and preventing various diseases. However, these useful products can be a good carrier for transmitting bacteria, parasites, and pathogens to ...
M. Ahmadi Roshan +4 more
doaj +1 more source
Using “responsive regulation” to reduce tax base erosion
Abstract How can governments get individuals and firms to pay taxes, especially given increasing tax base erosion via tax evasion, tax avoidance, and money laundering? In this paper we discuss the many different perspectives to explain why people pay – and do not pay – their taxes, especially perspectives based on “responsive regulation,” and we use ...
James Alm +2 more
wiley +1 more source
Abstract The multilateral adoption of the automatic exchange of information (AEI) on bank accounts held by nonresidents was a breakthrough in the fight against cross‐border tax evasion, which led to a substantial reduction in the value of bank deposits and investment portfolios in traditional tax havens.
Leo Ahrens +2 more
wiley +1 more source
Synthesis of iodine-sorbent with applicability in decontamination of the gaseous phase of the dissolution stage of Fission-Molly production [PDF]
To produce the Technetium-99 isotope from Molybdenum-99 radioactive decay and purify the product of small-scale acidic target dissolution, the gaseous Iodine impurity has to be reduced to AN acceptable level.
B. Shaghaghi +7 more
doaj +1 more source
Bilateral responsive regulation and international tax competition: An agent‐based simulation
Abstract Country‐by‐Country Reporting and Automatic Exchange of Information have recently been implemented in European Union (EU) countries. These international tax reforms increase tax compliance in the short term. In the long run, however, taxpayers will continue looking abroad to avoid taxation and, countries, looking for additional revenues, will ...
Peter Gerbrands +2 more
wiley +1 more source
Taxation: A Regulatory Multilevel Governance Perspective
Abstract This article makes four claims: First, tax systems at the national, regional and global level are regulatory systems. They can and should be studied as that. Second, taxation is an important extension to regulatory scholars’ empirical field of inquiry. It is a hard case to test prominent theories of new, softer modes of governance.
Thomas Rixen, Brigitte Unger
wiley +1 more source
Simulation of gas flow around the scoop in a two-dimensional (r-θ) centrifugal rotor using the direct Monte Carlo method [PDF]
One of the driving factors for creating axial flow inside the gas centrifuge rotor to increase the separation performance is the scoop. Due to the exposure of the scoop to the high Mach gas flow, the flow will be shocked, and strong gradients will occur ...
V. Ghazanfari +4 more
doaj +1 more source
Policy Change in Times of Politicization: The Case of Corporate Taxation in the European Union*
Abstract EU corporate tax policy has long consisted solely in eliminating fiscal barriers. This changed after the financial and Eurozone crises when the European Commission proposed ‘market‐correcting’ provisions to increase tax transparency and ‘fairness’, which were partially adopted by the Council. Analyses of EU responses to the crisis have largely
Aanor Roland, Indra Römgens
wiley +1 more source

