Results 151 to 160 of about 188,544 (302)

Income and assets declarations: Issues to consider in developing a disclosure regime

open access: yes, 2009
The United Nations Convention against Corruption (UNCAC) requires state parties to consider establishing policies requiring officials to reveal “to appropriate authorities … their outside activities, employment, investments, assets and substantial gifts or benefits” (Article 8, UNCAC).
openaire   +1 more source

Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector

open access: yesAgribusiness, EarlyView.
Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli   +2 more
wiley   +1 more source

Determinants of local food producer participation in state‐sponsored marketing programs: Evidence from Missouri

open access: yesAgribusiness, EarlyView.
Abstract This study examines producer participation choices considering a variety of potential benefits linked to state‐sponsored marketing programs, using a real choice dataset of farmers in Missouri. Multinomial logit models are employed to predict determinants of farmer enrollment in three tiers of the Missouri Grown local food marketing program ...
Lan Tran, Ye Su, Laura McCann
wiley   +1 more source

NEW TAXATION AND ACCOUNTING COORDINATES ABOUT PROFIT TAX [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Legal entities that carry out economic activities and earn income, from Romania and abroad, have the obligation to pay to the state budget profit tax or microenterprise income tax, as a form of taxation of profits [12].
CIUMAG MARIN , COCONEŢU VASILICA RAMONA
doaj  

Making Fiscal Space Happen! Managing Fiscal Policy in a World of Scaled-Up Aid [PDF]

open access: yes
aid, fiscal policy, low income countries, macroeconomic policy, public financial ...
Koranchelian, Taline   +5 more
core  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

The Relative Cost of a Universal Basic Income and a Negative Income Tax

open access: yes
The cost of a negative income tax (NIT) designed to mimic the redistributive effects of a universal basic income (UBI) and set at a level sufficient to eliminate official poverty in the US is estimated using income distribution data for 2002.
Harvey Philip L.
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

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