Results 51 to 60 of about 29,727 (184)

China's SMEs Developed Characteristics and Countermeasures in the Post-epidemic Era

open access: yesFrontiers in Psychology, 2022
Due to the COVID-19 outbreak, a series of chain reactions, like international trade breakdown, stock market collapse, and crude oil's collapse, have adversely affected the global economy, particularly small and medium-sized enterprises (SMEs).
Wunhong Su   +3 more
doaj   +1 more source

Technical change, wage inequality, and optimal taxes in an assignment model

open access: yesQuantitative Economics, Volume 17, Issue 1, Page 200-253, January 2026.
This paper studies income inequality and optimal taxation policies in a talent‐to‐task assignment model of self‐selection. Our model considers relative capital‐skill complementarities across tasks, leading to the polarization of capital and technology by task complexity, which in turn drives the polarization of job and wage growth by talent levels ...
Been‐Lon Chen, Fei‐Chi Liang
wiley   +1 more source

Spectroscopic, X‐Ray Crystallographic, and Hirshfeld Surface Analyses for the Investigation of Intermolecular Interactions in Carboxamide Hydrazone Hybrids

open access: yesChemistryOpen, Volume 14, Issue 12, December 2025.
Two novel carboxamide hydrazone hybrids are synthesized and characterized. Structural, spectroscopic, and computational analyses reveal dominant hydrogen bonding, π–π stacking, and reactive sites. Compound 2b exhibits potent antibacterial activity against Staphylococcus aureus, highlighting its potential as a cost‐effective therapeutic agent.
Nabila A. Kheder   +6 more
wiley   +1 more source

Lower trade credit payment delays as a result of exclusion from tax deductible expenses

open access: yesInternational Journal of Management and Economics
This article tests whether excluding late and long payments from deductible expenses shortens days payable outstanding (DPO). We exploit a natural experiment of increasing the income tax base resulting from liabilities overdue for more than 30 days and ...
Bernal Arkadiusz, Białek-Jaworska Anna
doaj   +1 more source

Structural insights into transition‐metal–aminodiphosphine (PNP) complexes bearing [MCln(PNP)2] (M = Co, Ru, Cr or Mo; n = 1 or 2) cores in the solid state

open access: yesActa Crystallographica Section C, Volume 81, Issue 12, Page 694-701, December 2025.
The molecular structures of two novel cobalt aminodiphosphine (PNP) complexes are reported, featuring variation in the N‐atom substituent. A Cambridge Structural Database (CSD) survey, along with a noncovalent interaction (NCI) analysis of the analogous [TMCln(PNP)2] (where TM = transition metal and n = 1 or 2) core, revealed an inverse correlation ...
Sizwe J. Zamisa   +4 more
wiley   +1 more source

Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana

open access: yesSAGE Open, 2022
The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana’s efforts to improve domestic revenue mobilization.
James Atta Peprah   +5 more
doaj   +1 more source

Electronic Structure and Lattice dynamics of NaFeAs

open access: yes, 2009
The similarity of the electronic structures of NaFeAs and other Fe pnictides has been demonstrated on the basis of first-principle calculations. The global double-degeneracy of electronic bands along X-M and R-A direction indicates the instability of Fe ...
Arndt Simon   +5 more
core   +1 more source

Non‐equilibrium thermodynamics and kinetics of the sintering process: A relaxation model describing cold sintering

open access: yesJournal of the American Ceramic Society, Volume 108, Issue 12, December 2025.
Abstract Sintering is a complex process that involves a number of competing mechanisms. There are many types of sintering processes. The most recently introduced is cold sintering, which is based largely on a chemo‐mechanical pressure solution mechanism that mainly involves dissolution, transport, and precipitation to drive the densification. Using the
Sevag Momjian   +2 more
wiley   +1 more source

Formononetin derivatives containing benzyl piperidine: A brand new, highly efficient inhibitor targeting Xanthomonas spp

open access: yesJournal of Advanced Research
Introduction: Plant bacterial diseases take an incalculable toll on global food security. The indiscriminate use of chemical synthetic pesticide not only facilitates pathogen resistance of pathogenic bacteria, but also poses a major threat to human ...
Miaohe Zhang   +4 more
doaj   +1 more source

Application of Friction Surfacing to the Production of Aluminum Coatings Reinforced with Al2O3 Particles [PDF]

open access: yesMaterials Research, 2017
The aim of this work was to produce deposits of AA6351-T6, reinforced with alumina (Al2O3) particles, over a substrate of AA5052-H32 through friction surfacing.
Pedro Henrique Fernandes Oliveira   +3 more
doaj   +1 more source

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