Results 71 to 80 of about 1,398 (211)

A Two‐Step Procedure for Generating Domestic and Asymmetric Trade Costs When Data Are Scarce

International Journal of Finance &Economics, EarlyView.
ABSTRACT The practice of domestic trade cost measurement faces several challenges related to data quality, methodology and theory; but the major issue is that of data scarcity. Due to these facts, both domestic and asymmetric trade costs have been ignored despite being a feature of modern trade models.
Arman Mazhikeyev
wiley   +1 more source

Business in the new fiscal environment: innovations in taxation in 2025

Вестник Северо-Кавказского федерального университета
Introduction. The second half of 2024 was marked by a large-scale transformation of the tax code. The innovations affected almost every payer: individuals, entrepreneurs using both the simplified taxation system and the basic one.
V. V. Roshchupkina, M. V. Roshchupkin
doaj   +1 more source

Fiscal Policy Regimes in Resource‐Rich Economies

Journal of Applied Econometrics, EarlyView.
ABSTRACT We analyse fiscal policy in resource‐rich economies using a novel Bayesian regime‐switching panel model. The identified regimes capture pro‐ or countercyclical fiscal behaviour by allowing regime‐specific shifts in the average fiscal stance, while the switches between the regimes have the interpretation of changes in fiscal policy.
Hilde C. Bjørnland, Roberto Casarin, Marco Lorusso, Francesco Ravazzolo   +3 more
wiley   +1 more source

Financial Foundations of Local Self-Government in the Russian Federation

Сибирское юридическое обозрение
This article examines the issue of increasing local budget revenues as a necessary condition for improving the efficiency of municipalities in the Russian Federation.
M. S. Basiev
doaj   +1 more source

One Hundred Years of the German Soil Science Society (DBG) 1926–2026: Origins, Facts, and Background of an Eventful History

Journal of Plant Nutrition and Soil Science, EarlyView.
ABSTRACT On its 100th anniversary in 2026, the German Soil Science Society (DBG) is looking back not only on an eventful history with traditions and impressive achievements but also with painful interruptions and ruptures. One curious fact is that the DBG was initially founded as the national section of the International Soil Science Society (ISSS ...
Karl‐Heinz Feger
wiley   +1 more source

Tax on Extraction of Certain Minerals and the Mining Fee as a Category of Budget Revenue in Poland

, 2019
The subject of this article is to present the general principles concerning the operation of tax on certain minerals extraction (also called mining tax) and mining fee in Poland. The purpose of the study is to determine the extent to which the indicated public impositions related to the extraction of certain minerals supply the state budget or the ...
openaire   +1 more source

Farming in the shadows of Rome: A multi‐proxy palaeoenvironmental record from Loch Clunie—Perthshire

Journal of Quaternary Science, EarlyView.
ABSTRACT Roman impacts on local society is a subject of international significance. Loch Clunie, Perthshire, lies only 5.4 km from Inchtuthil, the only Roman legionary fortress in Scotland, and contains two crannogs and a probable lakeside hillfort. Despite this proximity and the likelihood of local–Roman interaction, these sites remain unexcavated ...
Samantha E. Jones, Maarten Blaauw, Fraser Hunter, Olalla López‐Costas, Antonio Martínez Cortizas, Tim M. Mighall, Gordon Noble   +6 more
wiley   +1 more source

Sustainable Polymer Biocomposites for Food Packaging: Green Nanotechnology, Circular Plastic Upcycling and Smart Functional Materials

Packaging Technology and Science, EarlyView.
Graphical abstract showing the development of biodegradable polymer biocomposites reinforced with natural fibres, green nanoparticles and waste‐plastic upcycling pathways toward sustainable smart food packaging materials ABSTRACT The fundamental hypothesis behind this review is that the combination of biodegradable polymer‐based biocomposites, which ...
Chandra Sekhar Espenti, Jaewoong Lee
wiley   +1 more source

TAXATION OF SHALE GAS EXPLOITATION IN POLAND AND ITS IMPACT ON ECONOMY IN THE LIGHT OF THE „RESOURCE CURSE”

Acta Universitatis Lodziensis. Folia Oeconomica, 2014
The article discusses the rationale and methods of taxation of hydrocarbons, particularly shale gas, and then the impact of the relevant fiscal measures on the economy in light of the concept of the “curse of natural resources”.
Jarosław Neneman, Jakub Kronenberg
doaj  

Social, Technological, Economic, and Policy Factors in the Circular Economy Transition in Brazil

Sustainable Development, EarlyView.
ABSTRACT A well‐functioning circular economy (CE) integrates resilience across economic, environmental, and social dimensions. This study identifies key drivers and barriers to Brazil's CE transition through 20 semi‐structured interviews with stakeholders. Major sociocultural barriers include inadequate education and limited CE awareness, while growing
Alejandro Gallego‐Schmid, Ana Belén Guerrero, Ricardo Rebolledo‐Leiva, Alvaro Elorrieta‐Mendoza, Denisse Milagros Paredes Cotohuanca, Raphael Ricardo Zepon Tarpani, Rodrigo Salvador, Murillo Vetroni Barros, Claudia E. Henninger, Leonardo Vásquez‐Ibarra   +9 more
wiley   +1 more source