Results 121 to 130 of about 15,943 (310)

Embedding Chemistry and Pharmacy Into Sustainability

open access: yesAngewandte Chemie International Edition, EarlyView.
Chemistry and pharmacy provide products and processes that are indispensable for our high living standard. To understand their relationship with sustainability is important to allow them to contribute to sustainability in a sustainable manner. An integrated overview of green, circular, and sustainable chemistry and pharmacy is given and how they have t
Klaus Kümmerer
wiley   +1 more source

Sustainable Palm Oil Extraction and Trends in the Use of Green Technologies: State‐of‐the‐Art and Future Directions

open access: yesJournal of the American Oil Chemists' Society, EarlyView.
ABSTRACT Palm oil, which is extracted from the mesocarp of the fruit of the Elaeis guineensis Jacq. palm tree, is the most widely produced vegetable oil in the world. The extraction of this substance typically utilizes the conventional pressing method, a technique that is advantageous due to its low operating cost and simplified process.
Constantino Lucas Queta   +2 more
wiley   +1 more source

Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia

open access: yesEconomic Analysis, 2018
The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionallyobvious.
Ilija Gruevski, Stevan Gaber
doaj  

Progressive Taxation and Corporate Liquidation: Analysis and Policy Implications [PDF]

open access: yes
This paper contributes to the debate on alternative corporate tax schemes, employing a rigorous real option methodology which has never been used to study both liquidation policy and taxation.
Elettra Agliardi, Rossella Agliardi
core  

Integrating One Health to Mitigate the Emergence and Spread of Antimicrobial Resistance in Livestock and Aquaculture

open access: yesAnimal Research and One Health, EarlyView.
Antimicrobial resistance (AMR) is an escalating global threat driven by antimicrobial use in aquaculture and livestock. Resistant pathogens and genes can spread across humans, animals, and the environment through interconnected ecosystems. Using a One Health approach, this review emphasizes antimicrobial stewardship, regulatory strengthening, enhanced ...
Mir Mohammad Ali   +10 more
wiley   +1 more source

How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy [PDF]

open access: yes
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another -- intercorporate dividends - was explicitly included in ...
Randall Morck
core   +2 more sources

The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options. [PDF]

open access: yes
The Commission Services study on Company Taxation in the Internal Market and the Communications COM(2001)582 and COM(2003)726 on EU company taxation presented a long-term strategy to tackle the corporate income tax obstacles in the Internal Market by ...
Ana Agundez-Garcia
core  

Anatomists' experience and perspectives on the international transfer of human remains for the purpose of education

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Anecdotally, educational institutions without access to human remains may choose to import these from other countries; however, there is currently no published information illuminating the existence of this trade. This study therefore aimed to document the nature of international transfer of human remains for education, and explore anatomists'
Jackie Hazelhurst   +7 more
wiley   +1 more source

Responsiveness of small businesses to corporate income taxation in Canada: A summary of new findings

open access: yesEconomic and Social Reports
Using the universe of firm-level tax returns for Canada, this study examines the responsiveness of small businesses to corporate taxation over the 2001-2019 period.
Josip Lesica
doaj   +1 more source

Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions [PDF]

open access: yes
Since the average tax rate on corporate capital income is very high, economists often conclude that taxes have caused a substantial fall in corporate investment, a movement of capital into noncorporate uses, and a fall in personal savings.
Roger H. Gordon
core  

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