Results 51 to 60 of about 25,625 (212)

THE IMPACT OF INTERNATIONAL TAXATION AT CORPORATE FINANCIAL SOLUTIONS

Вестник университета, 2019
The article analyzes the impact of international tax policy on stimulation of investment activity of Russian and foreign companies. The necessity of development of legislation in this area. The possibilities of making corporate financial decisions in the
E. Gulkova, I. J. Ingibian
doaj  

Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]

BIO Web of Conferences
According to the norms of Russian legislation taxpayers by default fall under the general system of taxation. Developing financial and economic activities, enterprises, including agricultural enterprises can apply different tax regimes: the transition ...
Klychova Guzaliya, Fakhretdinova Elvira, Zakirova Alsou, Selezneva Irina, Ilyin Sergey, Faizullin Iskandar   +5 more
doaj   +1 more source

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam, Yong Kwon Chae, Seoung‐Jin Hong, Younggen Lee, Dongwook Yang, Byunggi Kim, Sang Wook Kang, Young‐Jin Kim   +7 more
wiley   +1 more source

Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

THE IMPACT OF INTERNATIONAL TAXATION AT CORPORATE FINANCIAL SOLUTIONS

Вестник университета, 2017
The article analyzes the impact of international tax policy on stimulation of investment activity of Russian and foreign companies. The necessity of development of legislation in this area. The possibilities of making corporate financial decisions in the
E. Gulkova, I. J. Ingibian
doaj  

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source

Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak

Jurnal Akuntansi dan Auditing Indonesia, 2018
The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using ...
Widya Hidayati, Vera Diyanty
doaj   +1 more source

Inflation, Race, and Legislation—The Erosion in the Real Value of Monetary Compensation for Miners' Occupational Lung Disease in South Africa, 1973–2024

American Journal of Industrial Medicine, EarlyView.
ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol, Jim teWaterNaude, Barry Kistnasamy, Rodney Ehrlich   +3 more
wiley   +1 more source

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

Australian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue, Peter Anderson, Mark Brimble   +2 more
wiley   +1 more source