Results 91 to 100 of about 239 (201)

Information framing and the impact of nutrition label serving size change

American Journal of Agricultural Economics, EarlyView.
Abstract The framing of information can significantly influence how consumers interpret and respond to it. This paper investigates how the change in serving sizes in Nutrition Facts Panel (NFP) affects consumer choices for carbonated soft drinks (CSD). We first estimate a reduced form difference‐in‐differences (DiD) model to document causal effects on ...
Yuxiang Zhang, Yizao Liu, Linlin Fan
wiley   +1 more source

Reproductive stages in lowbush blueberry (Vaccinium angustifolium) occur earlier with increasing temperature

American Journal of Botany, EarlyView.
Abstract Premise Climate change is altering the timing of many plant phenological events, yet most studies focus on flowering, with less attention given to later reproductive stages such as fruit development and ripening. Vaccinium angustifolium (lowbush blueberry) is an important perennial berry species that may be sensitive to these changes.
Jenna Floyd, Elise Cadiou, Alain G. Belliveau, Zoe A. Panchen, Terrell T. Roulston, Zoë Migicovsky   +5 more
wiley   +1 more source

Evolution of the Accounting and Tax System in the Context of Digitalization

Государственное и муниципальное управление: Учёные записки
Introduction. The accounting and tax system of any economic entity currently uses various financial management and planning tools. At the same time, new trends and directions are becoming relevant, which allow not only to competently carry out economic ...
E. Yu. Zolochevskaya, N. V. Kozlyuk, N. V. Tokmacheva, E. V. Mazur   +3 more
doaj  

Tax administration: directions of improvement

Вестник университета
Tax administration is a system of state management of the tax process with the purpose of building certain relations between the state, represented by tax authorities, and taxpayers in order to improve the efficiency of the tax system. The subject of tax
N. Z. Zotikov
doaj   +1 more source

SIMPLIFIED TAXATION SYSTEM IN UKRAINE: ADVANTAGES AND DISADVANTAGES

Juridical scientific and electronic journal, 2020
I.H. Kozynets, O.V. Kravchenko
openaire   +1 more source

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

Australian Journal of Social Issues, EarlyView.
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings, Art Cotterell, Farzana Bruce   +2 more
wiley   +1 more source

Inventory management and tax regime selection: key aspects for small and medium-sized businesses

Informaciâ i Innovacii
Relevance. With the growing tax burden on small and medium-sized businesses, it is necessary to consider various tax accounting methods and inventory management systems to identify problem areas and subsequently optimize business processes.Aim.
O. V. Schneider, V. E. Andrianova
doaj   +1 more source

A system dynamics‐based framework for bioenergy planning in sub‐Saharan Africa: integrating circular bioeconomy and Fourth Industrial Revolution technologies

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Energy scarcity remains a persistent challenge in sub‐Saharan Africa (SSA), where limited access to reliable, affordable, and clean energy constrains socioeconomic development. Biomass resources, including agricultural residues, forest waste, and waste from other biological sources, are widely available, but their use for modern energy ...
Joseph O. Dirisu, Thywill Cephas Dzogbewu, Deon Johan de Beer   +2 more
wiley   +1 more source

Optimization of pharmaceutical research and development by early‐phase assessment of investigational medicinal products

British Journal of Clinical Pharmacology, EarlyView.
Small and mid‐sized pharmaceutical innovators often have limited in‐house health economics and market access expertise, and may struggle to align development strategies of investigational medicinal products with health system needs and payer expectations.
Zoltán Kaló, Attila Imre, Gábor Varga, Sándor Kovács, György Tímár, Balázs Nagy   +5 more
wiley   +1 more source

Digital taxation and tax compliance in Indonesian Marketplaces: A qualitative study of Shopee Sellers

AFRE (Accounting and Financial Review)
This study examines how Indonesian marketplace sellers interpret and respond to evolving income tax arrangements in e-commerce, focusing on inclusivity and practical compliance in platform-based trade.
Rodhiyah Rodhiyah, Andi Iswoyo, Antoni Antoni, Pujianto Pujianto   +3 more
doaj   +1 more source