Results 151 to 160 of about 5,614,244 (293)

SteuerLLM: local specialized large language model for German tax law analysis. [PDF]

Sci Rep
Wind S, Sopa J, Schmid L, Jackl Q, Kiefer S, Wu F, Mayr M, Köstler H, Wellein G, Maier A, Tayebi Arasteh S.   +10 more
europepmc   +1 more source

Voting on Redistribution with Tax Evasion [PDF]

This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected.
Rainald Borck
core  

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

British Educational Research Journal, EarlyView.
Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley   +1 more source

Public support for gun restrictions in public places that serve alcohol: the cost of enforcement matters. [PDF]

Health Aff Sch
Zeithammer R, Kapur S, Silver D, Macinko J.   +3 more
europepmc   +1 more source

Reframing Colonial Korea's Forests Through Protection Forests: The Forests of Joseon (1938)

Berichte zur Wissenschaftsgeschichte, EarlyView.
This study examines The Forests of Joseon (1938), a forestry survey compiled by Tokumitsu Nobuyuki under Japanese colonial rule, as a key site of epistemic negotiation between imperial forestry science and Korean indigenous knowledge. Focusing on bíbo forests—geomantic forests believed to regulate energy flow between mountains and villages—the paper ...
Soyeong Park, Jeong‐Hann Pae
wiley   +1 more source

Data Resource Profile: Australia's Person Level Integrated Data Asset (PLIDA). [PDF]

Int J Epidemiol
Samuels C, Korda RJ, Timonin S, Gould P, Welsh J.   +4 more
europepmc   +1 more source

Cell and Gene Therapies Manufacturing Challenges and Integrated Good Manufacturing Practices Solutions: A Lifecycle Perspective

Biotechnology and Bioengineering, EarlyView.
Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga, Udisha Singh, Sachin Dattram Pawar   +2 more
wiley   +1 more source

CRISPR-mediated excision of HTLV-1 reduces proviral loads in PBMCs from HAM/TSP patients. [PDF]

J Neurovirol
Brancazio S, Khalili K, Jacobson S, Kaminski R.   +3 more
europepmc   +1 more source

Is the EITC as Good as an NIT? Conditional Cash Transfers and Tax Incidence [PDF]

The Earned Income Tax Credit (EITC) is intended to encourage work. But EITC-induced increases in labor supply may drive wages down, shifting the intended transfer toward employers.
Jesse Rothstein
core  

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source