Results 101 to 110 of about 299,114 (306)

Tax Reform in Slovakia [PDF]

open access: yes
The paper evaluates recent tax legislation in Slovakia, effected January 2004, according to principles of optimal taxation and optimal tax systems. The author evaluates Slovak tax reform with particular regard to personal income tax and commodity taxes ...
Radovan Chalupka
core  

Tax depreciation versus accounting depreciation in Romania after joining the European Union [PDF]

open access: yes, 2010
In order to give a true and fair view, accounting should be led by its own principles, without being distorted by value adjustments for taxation purposes.
Anton, C., Trifan, A.
core  

A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery

open access: yesBatteries &Supercaps, EarlyView.
A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam   +3 more
wiley   +1 more source

Croatian Accession to the European Union: Economic and Legal Challenges [PDF]

open access: yes
This paper analyses the EU tax system and its main components qua conditions for the accession of the Croatia to the European Union as well as the current degree of adjustment of Croatian taxation regulations with the corresponding regulations in the EU.
Danijela Kulis   +3 more
core  

Реформування майнового оподаткування у контексті світового досвіду [PDF]

open access: yes, 2004
Аналізуються соціально-економічні підходи щодо становлення інституту майнового оподаткування в Україні, окреслюються критерії його ефективності.
Буряк, О. П.   +2 more
core  

Enzymatic synthesis of acylglycerides from agroindustrial residues: process design and simplified techno‐economic assessment

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract This study developed an enzymatic process to add value to palm oil fatty acid distillate (PFAD) and glycerol, resulting in the production of monoacylglycerides (MAG) and diacylglycerides (DAG). The biocatalyst loading (Novozym 435) and molar ratio of reagents were evaluated to obtain a suitable reaction condition in terms of space–time yield ...
Ronaldo Rodrigues de Sousa   +4 more
wiley   +1 more source

Principles and Methods of Taxation. [PDF]

open access: yesJournal of the Royal Statistical Society, 1935
C. O. G.   +2 more
openaire   +2 more sources

The Egalitarian sharing rule in provision of public goods [PDF]

open access: yes
In this note we consider a society that partitions itself into disjoint jurisdictions, each choosing a location of its public project and a taxation scheme to finance it.
Alexei Savvateev   +3 more
core  

Beyond the label: Rethinking off‐label drug use in paediatrics. Towards a scientifically grounded and safer future for paediatric pharmacotherapy

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Abstract Despite regulatory progress being made in the past two decades, off‐label drug use in paediatrics remains pervasive, with prevalence estimated between 3% and 97% of prescriptions across different clinical settings. Off‐label use—defined as prescribing outside the conditions described in the Summary of Product Characteristics (SmPC)—is often ...
Tjitske M. van der Zanden   +3 more
wiley   +1 more source

Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]

open access: yes
This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula ...
Caterina Liesegang, Marco Runkel
core   +3 more sources

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