Results 51 to 60 of about 560 (265)

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

Agribusiness, EarlyView.
ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley   +1 more source

The use of Polish-Chinese agreement on the avoidance of double taxation to the Special Administrative Region of the PRC

, 2012
Przedmiotem niniejszego artykułu jest próba rozstrzygnięcia, czy do Hong-Kongu oraz Makau możliwe jest stosowanie polsko-chińskiej umowy o unikaniu podwójnego opodatkowania.
Zając, Dariusz
core  

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

AIChE 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, Chan Kim, Ji Hun Pak, Hain Lee, Jong Min Lee   +4 more
wiley   +1 more source

Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU. [PDF]

The objective of this external study is to provide more information about the extent of cross-border inheritance tax problemsEuropean Union, taxation, inheritance ...
Copenhagen Economics
core  

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

Advanced 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, Oleksandr V. Pylypovskyi, Eleonora Raimondo, Rico Illing, Yevhen Zabila, Lin Guo, Guannan Mu, Mónica Navarro López, Xu Wang, Georgios Tzortzinis, Angelos Filippatos, Gilbert Santiago Cañón Bermúdez, Francesca Garescì, Giovanni Finocchio, Denys Makarov   +14 more
wiley   +1 more source

Double taxation agreement signed with Indonesia

, 1992
A comprehensive taxation agreement between Australia and Indonesia for the avoidance of double taxation was signed in Jakarta on 22 ...

core  

Defining the Relationship between Domestic General Anti-Avoidance Rules and Double Tax Agreements

, 2013
Double taxation agreements pose a particular analytical problem. While they provide a coherent structure that encourages cross-border investment, the agreements also provide opportunities for taxpayers to avoid their domestic tax obligations.
Cooper, Alexandra (11695291), Cooper, Alexandra   +1 more
core   +1 more source

Uncovering renewable energy policy impact channels on land values, the local farm structure, and farmland heterogeneity

American Journal of Agricultural Economics, EarlyView.
Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt, Stefan Seifert, Saskia Wolff, Tobia Lakes, Marten Graubner, Axel Werwatz, Silke Hüttel   +6 more
wiley   +1 more source

Accounting for animal health in efficiency analysis: An application to Swedish dairy farms

American Journal of Agricultural Economics, EarlyView.
Abstract Poor animal health is a central concern in modern livestock production. Despite the necessity to incorporate animal health in efficiency analysis, the theoretical and empirical developments are limited on this subject. This article appropriately characterizes the axiomatic properties of animal health within a production framework.
Frederic Ang, Enoch Owusu‐Sekyere, Karin Alvåsen, Helena Hansson   +3 more
wiley   +1 more source

Application of the Convention between the Czech Republic and the Republic of Austria for Avoidance of Double Taxation

, 2009
The present thesis deals with the articles of the double taxation agreement concluded between the Czech Republic and the Republic of Austria. Its aim is to highlight the solution of problems concerning the jurisdiction in the state of source and the ...
Přechová, Renáta
core   +1 more source