Results 41 to 50 of about 962,401 (312)

Should Market Value Be Retained as the Only Tax Base for Municipal Property Rates in South Africa?

open access: yesPotchefstroom Electronic Law Journal, 2022
In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely "market value". Given the paucity
R Franzsen
doaj   +1 more source

Resistive Heating for Inducing Localized Crystal Growth in Organic Thin Film Devices

open access: yesAdvanced Materials Technologies, EarlyView.
Rubrene thin films are promising for organic optoelectronics due to high hole mobility. However, uncontrolled crystallization and grain boundaries from standard thermal processing hinder lateral device scalability. This work presents femtosecond‐laser micromachining and patterned resistive heating to induce localized, deterministic crystallization ...
Anna‐Lena Hofmann   +9 more
wiley   +1 more source

The Impact of Property Tax Expectations on Household Asset Allocation

open access: yesBuildings
Rational asset allocation is central to household wealth accumulation. This paper employs data derived from the 2019 China Household Finance Survey to methodically examine the influence of property tax expectations on the asset allocation decisions of ...
Xinzhe Xu, Jun Wang, Zhou Li
doaj   +1 more source

Potential Impact of the Great Plan on Georgia's Tax Administration - Brief [PDF]

open access: yes, 2007
This brief examines local property tax and sales tax implications for tax administrators.
John W. Matthews
core  

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

open access: yesAdvanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour   +3 more
wiley   +1 more source

Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014
This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international ...
Břetislav Andrlík, Lucie Formanová
doaj   +1 more source

TBK1 Induces the Formation of Optineurin Filaments That Condensate with Polyubiquitin and LC3 for Cargo Sequestration

open access: yesAdvanced Science, EarlyView.
Phosphorylation of Optineurin by TBK1 induces the formation of filaments that condensate upon binding to linear polyubiquitin. Membrane‐anchored LC3 partitions into these condensates, suggesting that phase separation of filamentous Optineurin with ubiquitylated cargo promotes the sequestration of cargo and its subsequent alignment with LC3‐positive ...
Maria G. Herrera   +10 more
wiley   +1 more source

Exploring the South African tax consequences of a residential property lottery

open access: yesSouth African Journal of Economic and Management Sciences, 2018
Background: Disposing of a residential property by way of a lottery sounds peculiar, but a number of these transactions relating to residential properties in South Africa have recently taken place.
Silke de Lange, Danielle van Wyk
doaj   +1 more source

Toward Complete CO2 Electroconversion: Status, Challenges, and Perspectives

open access: yesAdvanced Energy Materials, EarlyView.
Electrocatalytic CO2 reduction and CO2 batteries face challenges in achieving complete CO2 conversion with high conversion rates and Faradaic efficiency simultaneously. Existing systems compromise one for the other with incomplete CO2 conversion and inefficiencies, hindering practical applications. This perspective highlights state‐of‐the‐art progress,
Changfan Xu   +5 more
wiley   +1 more source

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