Results 81 to 90 of about 37,288 (269)
Price Premiums for Single‐Name and Compound‐Name Geographical Indications in Swiss Cheese Trade
Agribusiness, EarlyView.ABSTRACT Geographical indications (GIs) have become increasingly important in agri‐food markets, especially in Europe. For Swiss cheese imports and exports, we analyze whether GIs are associated with higher trade prices. We find that price premiums can be obtained for both exports and imports. However, this is only the case for cheeses with single name
Judith Irek
wiley +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets [PDF]
, 2000 Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents.
Higson, A. W., Mathews, M. R.
core
Agribusiness, EarlyView.ABSTRACT This study sets out to investigate the prospects for raising oil palm output in sub‐Saharan Africa, particularly Ghana, without further expansion of cropland. Given global concerns about oil palm's role in deforestation and land use change, the focus is on enhancing productivity on existing farmlands.
Jacob Asravor +3 more
wiley +1 more source
The Dilemmas of Tax Coordination in the Enlarged European Union [PDF]
This study evaluates the economic effects of corporate tax coordination in the enlarged European Union using a computable general equilibrium model and a comprehensive set of scenarios for both a common corporate EU tax base and for full harmonisation of
Jens Brøchner +3 more
core
Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
When European integration meets corporate harmonisation [PDF]
, 2000 Both U.K. Corporate Law and the E.U. wide study of the Law of European Integration have been developing apace in recent years. The nexus between these two fields forms the focus of this paper, which is written from a legal integrationist perspective. Not
O'Neill, Maria
core
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Forest as a biological asset - An accounting and tax perspective in the Czech Republic
Journal of Forest ScienceThis paper analyses the accounting and tax treatment of forests as biological assets in the Czech Republic under Act No. 563/1991 Coll., on Accounting, and its implementing regulations.
Petra Hlaváčková +2 more
doaj
International Business & Economics Research Journal (IBER), 2011 Even though standard setters have now embraced cash flow statements there remains ambivalence as to the best format (i.e. direct or indirect method) for disclosing cash flow from operations. In 1987 the FASB asserted that information about the gross amounts of cash receipts and cash payments is more relevant than information about the net amounts of ...
openaire +2 more sources