Results 61 to 70 of about 6,128 (259)

Taxation of Clergymen Revenues from Pastoral Services – an Attempt of Estimation

open access: yesManagement and Business Administration. Central Europe, 2013
Purpose: The purpose of this paper is to attempt a comprehensive evaluation of the legal regulations within the Polish tax system regarding taxation of clergymen revenues from pastoral services3.Methodology: Undertaking and accomplishing the purpose of ...
Robert Zieliński
doaj   +1 more source

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

open access: yesAgribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda   +3 more
wiley   +1 more source

Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law

open access: yesAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
In accordance with Sieyès' understanding of sovereignty, later reflected in the text of the Romanian Constitution, the title of sovereignty rests with the Romanian people, who exercise it through their representative organs.Thus, the representatives of ...
Maria Laiu-Tincu
doaj   +1 more source

Specific Elements of Transfer Pricing Analysis [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2019
At the present time, taxation mechanisms are becoming more complex. On the one hand, the fiscal authorities are preoccupied with selecting the taxation methods that respect the basic principles and, on the other hand, the companies are interested in ...
Irena Munteanu, Elena Dobre
doaj  

Asking the 5 W's for designing next‐generation bioprocessing

open access: yesAIChE Journal, EarlyView.
Abstract Biotechnology is expanding beyond traditional, centralized fermentation and toward next‐generation bioprocessing paradigms that emphasize flexible deployment outside the laboratory with application‐specific performance. However, many bioprocesses fail to translate beyond proof‐of‐concept into industrially viable systems because early design ...
Sangdo Yook   +4 more
wiley   +1 more source

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

open access: yesAIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son   +4 more
wiley   +1 more source

Uncovering renewable energy policy impact channels on land values, the local farm structure, and farmland heterogeneity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt   +6 more
wiley   +1 more source

Analysing The Application Of Syariah Principles In Malaysia’s Indirect Taxation System

open access: yesMabsya
The introduction of Malaysia's Goods and Services Tax (GST) spurred a critical examination of its Syariah compatibility. The Malaysian Fatwa Committee endorsed taxation, emphasizing adherence to Syara’ parameters, prompting further exploration ...
Mohammad Radzi Mohammad Sharif   +2 more
doaj   +1 more source

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

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