Results 111 to 120 of about 431,279 (336)

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

Agribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

Intercompany Loans and Profit Shifting – Evidence from Company-Level Data [PDF]

This paper is concerned with tax-planning strategies of multinational corporations. A theoretical analysis discusses the choice of the capital structure in a setting where intercompany loans can be used to shift profits to low-tax countries.
Georg Wamser, Thiess Buettner
core  

Intercompany loans and profit shifting: evidence from company-level data [PDF]

, 2007
This paper is concerned with tax-planning strategies of multinational corporations. A theoretical analysis discusses the choice of the capital structure in a setting where intercompany loans can be used to shift profits to low-tax countries.
Buettner, Thiess, Wamser, Georg
core  

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

Agribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal, Sunil P. Dhoubhadel, Rodolfo M. Nayga Jr.   +2 more
wiley   +1 more source

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

Agribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan, Orkhan Sariyev, Mohammad Ariful Islam, Manfred Zeller   +3 more
wiley   +1 more source

Benefit Expenses: How the Benefit Corporation\u27s Social Purpose Changes the Ordinary and Necessary

, 2013
The recent spread of Benefit Corporations formally challenges the assumption that for-profit companies are strictly profit maximizing entities. Businesses can now incorporate under charitable business purposes that were once restricted to 501(c)(3) non ...
Cohen, Emily
core  

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

A Law of "Unintended" Consequences? United States Federal Taxation and the Market for Modern Art in the United States

Journal for Art Market Studies, 2019
This article aims to explore a to-date little considered nexus between U.S. Federal taxation and the American art market. Lacking so far in an increasing body of studies of the relationship between tax policy and the arts is a discussion of impacts which
Deirdre Robson
doaj   +1 more source

The Effect Of Revenue And Income Tax Expense On Net Profit

JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah
This research aims to determine and analyze the influence of revenue and income tax expense on net profit at PT. Midi Utama Indonesia Tbk which operates in the retail business in Indonesia, both partially and simultaneously. The population in this research is the quarterly financial reports of PT. Midi Utama Indonesia Tbk 2014-2023. The research sample
openaire   +1 more source