Results 61 to 70 of about 2,568 (239)

Cross-Border Valuation for Income Tax, Customs Duties and VAT

open access: yes, 2001
The contribution considers cross-border valuation for income tax, customs duties and VAT, and compares the methodologies used for these taxes. It demonstrates that the differences in the valuation methods used by different taxes are significant, and ...
Maisto, Guglielmo
core  

Volunteering, Crime and Secondary School Attendance: Evidence From Queensland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Student absenteeism is a critical issue in Australia and worldwide, with alarming declines in attendance rates further exacerbated by the COVID‐19 pandemic. While research has long highlighted the relevance of school and family factors, less is known about how the broader community context shapes attendance.
Matthias Kubler   +5 more
wiley   +1 more source

Getting (un)wasted: How planning failures generate consumer waste across resources: Time, money, goods, and energy

open access: yesConsumer Psychology Review, EarlyView.
Abstract Past research suggests that people exhibit robust waste aversion. However, many consumers routinely feel that they waste not only goods but also time, money, energy, and emotion and would be hard‐pressed to imagine their lives otherwise. Why does consumer waste persist? In this paper, we first propose a definition for consumer waste.
Marissa A. Sharif, Cait Lamberton
wiley   +1 more source

Chinese networks and tariff evasion [PDF]

open access: yes
In this paper we combine the tariff evasion analysis of Fisman and Wei (2004) with Rauch and Trindade’s (2002) study of Chinese trade networks. Chinese networks are known to act as trade catalysts by enforcing contracts and providing market information ...
Pierre-Louis Vézina; Lorenzo Rotunno
core  

Incidence and Disease Course of Polymyalgia Rheumatica During Two Decades: A Nationwide Study Across Health Care Sectors in Denmark

open access: yesArthritis &Rheumatology, EarlyView.
Objective A new algorithm enables the identification of patients with polymyalgia rheumatica (PMR) across health care sectors in Denmark. We estimated annual incidence rates from 2003 to 2024 and described the disease course, including the occurrence of late‐onset giant cell arteritis (GCA) and prednisolone or prednisone (PDN) treatment.
Agnete Overgaard Donskov   +4 more
wiley   +1 more source

Lex Portorii Provinciae Lyciae. A Preliminary Report on the Customs Inscription from Andriake of Neronian Period

open access: yesGephyra, 2007
Lex Portorii Provinciae Lyciae. A Preliminary Report on the Customs Inscription from Andriake of Neronian PeriodThe inscription from Andriake presented in this preliminary report contains a law of Nero, regulating customs matters of the Lycian Federation.
Burak Takmer
doaj  

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper   +14 more
wiley   +1 more source

Import Tariffs Enforcement with Low Administrative Capacity [PDF]

open access: yes
Import tariff receipts represent an important share of government revenues in many developing countries and there has recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon.
Mirco Tonin
core  

Customs duties for imported motor vehicles in the European Union

open access: yes
The article presents the current situation of the European Union (EU) motor vehicle market, taking into account the role of imported motor vehicles. The situation of motor vehicle imports is important due to environmental policy in the EU, as well as ...
Besusparienė, Erika   +2 more
core   +1 more source

Clues and cortices: A pilot study of efficient, low‐cost neuroanatomy escape room design using generative AI

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Neuroanatomy is notoriously challenging due to its complexity and abstract spatial relationships, often evoking anxiety and frustration among learners. Educational escape rooms, a form of game‐based learning (GBL), can promote engagement and learning but typically require significant faculty time and resources to design.
Robert M. Becker   +2 more
wiley   +1 more source

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