Results 31 to 40 of about 201,279 (263)

Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers

CECCAR Business Review
This study explores the impact of transactional taxes on the financial performance of large-scale retailers in Harare, with a specific focus on the Pick n Pay retailer. Unlike previous studies that broadly address taxation effects, this research uniquely
T. CHAPFUGAMA, Newman WADESANGO, Lovemore SITSHA   +2 more
doaj   +1 more source

Tax Compliance Cost of SMEs in Ghana

Journal of Accounting, Finance and Auditing Studies, 2021
Purpose: The study sought to identify and measure the tax compliance costs incurred by SMEs in Ghana. It further sought to ascertain the compliance benefits earned by taxpayers.
Bruce-Twum, Ernest, Schutte, Danie
openaire   +2 more sources

Impact of Japan's 2024 Physician Work‐Style Reform on Pediatric Hematology–Oncology: Educational Implications in a 2‐Year Survey

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Japan's 2024 physician work‐style reform introduced legally binding limits on physicians’ working hours, but its impact on education and workforce sustainability in pediatric hematology–oncology (PHO) remains unclear. Procedure We conducted a repeated cross‐sectional study with structured quantitative items and free‐text responses ...
Kiyohiko Kaizu, Masaharu Akiyama, Toshikazu Itabashi, Jun Hayakawa, Takahiro Kikuchi, Ryohei Fukunaga, Katsuyoshi Koh, Takahiro Ueda   +7 more
wiley   +1 more source

Establishing an Apheresis Medicine Program in a Resource‐Constrained Setting: A 5‐Year Experience From Lagos, Nigeria

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola, Shakirat Gold‐Olufadi, Olufunto Olufela Kalejaiye, Abdullateef Ogala, Rasheed A. Balogun   +4 more
wiley   +1 more source

Transferrin receptor 1‐mediated iron uptake supports thermogenic activation in human cervical‐derived adipocytes

FEBS Letters, EarlyView.
In this study, we found that human cervical‐derived adipocytes maintain intracellular iron level by regulating the expression of iron transport‐related proteins during adrenergic stimulation. Melanotransferrin is predicted to interact with transferrin receptor 1 based on in silico analysis.
Rahaf Alrifai, Mizuki Seo, Gyath Karadsheh, Fachrur Rizal Mahendra, Máté Á Demény, Ferenc Győry, János András Mótyán, László Fésüs, Endre Kristóf, Rini Arianti   +9 more
wiley   +1 more source

Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction

Informatics, 2023
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax ...
Prianto Budi Saptono, Sabina Hodžić, Ismail Khozen, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Muhamad Akbar Aditama, Nisa’ul Haq, Siti Khodijah   +8 more
doaj   +1 more source

Derivation and characterization of retinal pigment epithelium from urine‐derived iPSCs

FEBS Open Bio, EarlyView.
Age‐related macular degeneration causes vision loss via RPE dysfunction and loss. Traditional iPSC therapies rely on invasive biopsies, limiting scalability. Here, we utilize urine‐derived stem cells as an accessible source to generate u‐iPSCs, successfully differentiated into pigmented RPE. This “Urine‐to‐Retina” platform provides a promising path for
Daniella Beiner, Hainan Zhu, Carol Christine Bosholm, Heuy‐Ching Wang, Tracy Criswell, Anthony Atala, Jian‐Xing Ma, Yuanyuan Zhang   +7 more
wiley   +1 more source

Empirical evidence on factors influencing farmers' administrative burden: A structural equation modeling approach.

PLoS ONE, 2020
Direct payments represent a large share of Swiss farmers' total household income but compliance with related requirements often entails a high administrative burden. This causes individuals to experience policy implementation as onerous.
Christian Ritzel, Gabriele Mack, Marco Portmann, Katja Heitkämper, Nadja El Benni   +4 more
doaj   +1 more source

Estimation of the potential economic welfare to be gained by the South African Customs Union from trade facilitation

South African Journal of Economic and Management Sciences, 2021
Background: Trade facilitation is important for the South African Customs Union (SACU) countries because the expansion of international trade is a priority to enhance their economic growth.
Shahrzad Safaeimanesh, Glenn P. Jenkins
doaj   +1 more source

Comparing the Effect of Semi‐Immersive Virtual Reality, Computerized Cognitive Training, and Traditional Rehabilitation on Cognitive Function in Multiple Sclerosis: A Randomized Clinical Trial

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background Cognitive impairment is a common non‐motor symptom in Multiple Sclerosis (MS), negatively affecting autonomy and Quality of Life (QoL). Innovative rehabilitation strategies, such as semi‐immersive virtual reality (VR) and computerized cognitive training (CCT), may offer advantages over traditional cognitive rehabilitation (TCR ...
Maria Grazia Maggio, Desiree Latella, Lilla Bonanno, Paulo Cezar Rocha dos Santos, Marcos Maldonado‐Díaz, Meir Plotnik, Rosaria De Luca, Angelo Quartarone, Rocco Salvatore Calabrò   +8 more
wiley   +1 more source