Results 71 to 80 of about 2,610 (261)

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

AIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son, Chan Kim, Ji Hun Pak, Hain Lee, Jong Min Lee   +4 more
wiley   +1 more source

FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS

Russian Journal of Economics and Law, 2013
The article views the issues of applying the taxation system for agrarian producers, as well as problems arising when calculating the added value tax, and some ways of their solution.
A. M. Tufetulov, T. G. Davletshin, Yu. M. Sinnikova   +2 more
doaj  

Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Management of Tax Payments Under the Definitive Value Added Tax Regime

Economics and Business, 2018
There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the ...
Jurušs Māris, Feldbergs Ģirts
doaj   +1 more source

TAX PROFILES OF THE DIGITAL ECONOMY

Civitas et Lex, 2019
Computer science and technological developments of the last decades has impacted considerably on the forms and methods of production and circulation of wealth, encouraging the spread of new activities completely dematerialized within a social and ...
Salvatore Antonello Parente
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

Tax pilot for self-employed: withdrawal from shadow employment for the purposes of strategic economic development

E-Management
The interim results of the tax experiment implemented from 2019 to 2029 in Russia in relation to individuals belonging to the self-employed category have been summarized. The conducted research has revealed positive aspects of the experiment: increase in
R. G. Akhmadeev
doaj   +1 more source

Food insecurity and unemployment among immigrants in the United States

American Journal of Agricultural Economics, EarlyView.
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou, Joshua Berning, Alessandro Bonanno, Jude Bayham   +3 more
wiley   +1 more source

Análisis de la Aplicación del Método del Efecto Impositivo en las Sociedades Patrimoniales

Revista de Contabilidad: Spanish Accounting Review, 2004
En este trabajo se reflexiona acerca de las particularidades que tendrá la aplicación del método del efecto impositivo en las compañías a las que resulte aplicable el régimen fiscal especial de sociedades patrimoniales.
José Moreno Rojas
doaj  

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

American Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source