Results 21 to 30 of about 63,963 (192)

Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana

open access: yesSocial Sciences and Humanities Open, 2022
Small and medium enterprises (SMEs) are important to emerging economies, especially in tackling economic growth and unemployment challenges. SMEs bear a disproportionate burden in complying with many forms of regulations, in particular tax rules and ...
Bruce-Twum Ernest   +2 more
doaj   +1 more source

Stress field and spin axis relaxation for inelastic triaxial ellipsoids [PDF]

open access: yes, 2012
A compact formula for the stress tensor inside a self-gravitating, triaxial ellipsoid in an arbitrary rotation state is given. It contains no singularity in the incompressible medium limit.
A. Rożek   +38 more
core   +2 more sources

Contribution of VAT to economic growth: A dynamic CGE analysis

open access: yesJournal of Economics and Management, 2021
Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy.
Erero Jean Luc
doaj   +1 more source

Distribution of virulence factors, antimicrobial resistance genes and phylogenetic relatedness among Shiga toxin-producing Escherichia coli serogroup O91 from human infections

open access: yesInternational Journal of Medical Microbiology, 2021
Shiga toxin-producing Escherichia coli (STEC) belonging to the serogroup O91 are among the most common non-O157 STEC serogroups associated with human illness in Europe. This study aimed to analyse the virulence factors, antimicrobial resistance genes and
Magdalena Nüesch-Inderbinen   +5 more
doaj   +1 more source

Resistance to Wheat Curl Mite in Arthropod-Resistant Rye-Wheat Translocation Lines

open access: yesAgronomy, 2017
The wheat curl mite, Aceria toschiella (Keifer), and a complex of viruses vectored by A. toschiella substantially reduce wheat yields in every wheat-producing continent in the world. The development of A.
Lina Maria Aguirre-Rojas   +5 more
doaj   +1 more source

The impact of access prices on train traffic: An econometric study for France

open access: yesTransportation Research Interdisciplinary Perspectives, 2022
To guarantee fair and nondiscriminatory access to rail networks, European Commission raised the importance of regulation by promoting short run marginal cost. Thus, to recover the full cost of infrastructure, Infrastructure Managers may use mark ups over
Carlos Augusto Olarte-Bacares   +2 more
doaj   +1 more source

Toward the M(F)--Theory Embedding of Realistic Free-Fermion Models [PDF]

open access: yes, 1998
We construct a Landau-Ginzburg model with the same data and symmetries as a $Z_2\times Z_2$ orbifold that corresponds to a class of realistic free-fermion models. Within the class of interest, we show that this orbifolding connects between different $Z_2\
A.E. Faraggi   +14 more
core   +4 more sources

Nucleon Form Factors and Distribution Amplitudes in QCD [PDF]

open access: yes, 2013
We derive light-cone sum rules for the electromagnetic nucleon form factors including the next-to-leading-order corrections for the contribution of twist-three and twist-four operators and a consistent treatment of the nucleon mass corrections.
Anikin, I. V., Braun, V. M., Offen, N.
core   +1 more source

The 24-Cell and Calabi-Yau Threefolds with Hodge Numbers (1,1) [PDF]

open access: yes, 2011
Calabi-Yau threefolds with h^11(X)=h^21(X)=1 are constructed as free quotients of a hypersurface in the ambient toric variety defined by the 24-cell. Their fundamental groups are SL(2,3), a semidirect product of Z_3 and Z_8, and Z_3 x Q_8.Comment: 22 ...
DA Cox   +20 more
core   +2 more sources

Experimental Evidence on Transfer Pricing

open access: yesInternational Journal of Management and Economics, 2016
We use incentivized economics experiments to test both the point predictions and comparative static predictions of optimal transfer pricing models, comparing behavior under varying conditions, including wholly versus partially-owned subsidiaries and ...
Tran Quoc H.   +2 more
doaj   +1 more source

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