Results 131 to 140 of about 36,988,168 (297)

Reproductive stages in lowbush blueberry (Vaccinium angustifolium) occur earlier with increasing temperature

open access: yesAmerican Journal of Botany, EarlyView.
Abstract Premise Climate change is altering the timing of many plant phenological events, yet most studies focus on flowering, with less attention given to later reproductive stages such as fruit development and ripening. Vaccinium angustifolium (lowbush blueberry) is an important perennial berry species that may be sensitive to these changes.
Jenna Floyd   +5 more
wiley   +1 more source

Shadow Economy, Rent-Seeking Activities and the Perils of Reinforcement of the Rule of Law [PDF]

open access: yes
An economy is considered where a possibility to seek rents (a particular case of this activity is corruption) exists along with production. A producer is able to hide part of his output from both bribery and taxation.
Ekaterina Vostroknutova
core  

Can FinTech Close the VAT Gap? An Entrepreneurial, Behavioral, and Technological Analysis of Tourism SMEs

open access: yesFinTech
Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues.
Konstantinos S. Skandalis   +1 more
doaj   +1 more source

Diagnosing the system: Mental health, necropolitical uncare, and the abolition of migration detention

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract This article examines the psychological effects of migration detention in the European Union's Closed Controlled Access Center (CCAC) on Samos through an ecological lens. It explores a double normalization of suffering: the brutalization of necropolitical migration governance and the simultaneous understanding of resulting distress as an ...
Julia Manek
wiley   +1 more source

ESTIMATING THE SIZE OF ROMANIAN SHADOW ECONOMY USING THE CURRENCY DEMAND APPROACH [PDF]

open access: yes
In this paper, we estimate the size and the evolution of the Romanian shadow economy in the period 1998Q1-2008Q4, using a vector error correction model. A special attention it was given to the problem of non-stationarity and cointegration.
GHINARARU CATALIN   +2 more
core  

Labor Institutions and their Impact on Shadow Economies in Europe [PDF]

open access: yes
This paper analyzes the role of labor market institutions in explaining developments of shadow economies in European countries. We use several alternative measures of the shadow sector, and we examine effects of labor institutions on shadow sector in two
Kamila Fialová
core   +2 more sources

Shadow economy, tax morale, governance and institutional quality: A panel analysis [PDF]

open access: yes
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data.
Friedrich Schneider, Benno Torgler
core   +2 more sources

Shadow Economy and Financial Reporting in the Gig Economy Era: A Case Study of Digital Freelance Workers

open access: yesOikonomia : Journal of Management Economics and Accounting
The transformation of the digital economy has given rise to a new work model called the gig economy, where digital freelancers operate independently outside of formal institutions. This work flexibility offers advantages in terms of time and location, but also creates challenges in financial reporting, income uncertainty, and fiscal opacity.
Ummy Kalsum, Naswan Hadili
openaire   +1 more source

Australian Activists as Storytellers in Digital Spaces: Acquiring Skills, Producing Content and Getting the Message Out

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT As modes of activism rapidly evolve, activists—both seasoned and emerging—must increasingly navigate a hybrid terrain of both digital and non‐digital engagement. This paper draws on the personal narratives of 16 nascent activists based in Australia to explore how they develop competencies related to digital storytelling, which is critical to ...
Garth Stahl   +5 more
wiley   +1 more source

Individual behaviour in the cash/shadow economy in Australia: Facts, empirical findings and some mysteries [PDF]

open access: yes
This paper first gives an explanation of the behaviour which motivates individuals to engage in the shadow economy. It will be shown that people who fear being caught by tax authorities will be less likely to work in the shadow economy and those who earn
Friedrich Schneider   +2 more
core  

Home - About - Disclaimer - Privacy