Results 71 to 80 of about 73,680 (311)

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate [PDF]

open access: yes, 2018
The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax ...
Grinberg, Itai
core   +2 more sources

Meter‐Scale Ultra‐Large‐Area Flexible Electroluminescent Devices Enabled by Aerosol Spraying

open access: yesAdvanced Science, EarlyView.
This work presents a simple aerosol spraying method using modified luminescent ink to fabricate meter‐scale flexible alternating current electroluminescent (ACEL) devices. Enhanced particle dispersibility and film uniformity yield impressive brightness up to 500 cd m−2, positioning these devices as effective luminous navigation signs for industrial ...
Hao Song   +8 more
wiley   +1 more source

A new software toolkit for optical apportionment of carbonaceous aerosol [PDF]

open access: yesAtmospheric Measurement Techniques
Instruments measuring aerosol light absorption, such as the Aethalometer and the Multi-Wavelength Absorbance Analyzer (MWAA), have been extensively used to characterize optical absorption of atmospheric particulate matter.
T. Isolabella   +14 more
doaj   +1 more source

Did the Indian Green Revolution Change the Farm Size–Productivity Relationship?

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We examine the relationship between farm size and productivity during India's Green Revolution, a period of rapid technological transformation. Using a unique panel of over 5000 Indian farm households that spans the Green Revolution (1971–1999), we show that the classic (linear) inverse farm size–productivity relationship gradually evolved ...
Rabail Chandio, Leah E. M. Bevis
wiley   +1 more source

Organic Molecular Marker from Regional Biomass Burning—Direct Application to Source Apportionment Model

open access: yesApplied Sciences, 2020
To reduce fine particulate matter (PM2.5) level, the sources of PM2.5 in terms of the composition thereof needs to be identified. In this study, the experimental burning of ten types of biomass that are typically used in Republic of Korea, collected at ...
Myoungki Song   +7 more
doaj   +1 more source

Effect of Change in Apportionment Formula on Georgia Corporate Tax Liability - Brief [PDF]

open access: yes, 2009
The purpose of this brief is to identify the number and characteristics of corporations that are expected to benefit from the switch to a single-factor apportionment formula and the number and characteristics of those that are not.
Laura Wheeler
core  

Analyzing individual rent price ratios in eastern German agricultural land markets: A GAMLSS approach

open access: yesAgribusiness, EarlyView.
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels   +4 more
wiley   +1 more source

Snow‐Induced Perturbations in Nitrous Acid (HONO) Levels: Insights Into Heterogeneous Reactions During Wintertime in Mid‐Latitude Regions

open access: yesGeophysical Research Letters
Nitrous acid (HONO) governs wintertime hydroxyl radical (OH) production, critically linking radical cycling, tropospheric oxidative capacity, and air pollution. During a mid‐latitude snowfall event, rapid HONO enrichment was observed alongside concurrent
Peng Cheng   +19 more
doaj   +1 more source

Exploring the Spatial Distribution and Sources of OVOCs in Shenzhen Using an Optimized Source Apportionment Method

open access: yesAtmosphere
Oxygenated volatile organic compounds (OVOCs) are key precursors to atmospheric ozone (O3) and secondary organic aerosols (SOA). However, research on the sources of OVOCs is still limited, particularly in terms of multi-point observations at urban sites.
Li He   +4 more
doaj   +1 more source

On the Prospects for African Philosophy in Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper grapples with the situation of people of African descent in Australia by working through the constitution of the body of academic philosophy in the country. It contends with the parochialism of the Australian philosophical community and the prospects for the cultivation of greater pluralism. Taking African philosophy as one possible
Bryan Mukandi
wiley   +1 more source

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