Results 61 to 70 of about 2,606 (263)

Field‐Programable Dynamics in a Soft Magnetic Actuator Enabling True Random Number Generation and Reservoir Computing

open access: yesAdvanced Intelligent Systems, EarlyView.
Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata   +14 more
wiley   +1 more source

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

open access: yesRussian 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   +2 more
doaj  

Management of Tax Payments Under the Definitive Value Added Tax Regime

open access: yesEconomics 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

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

open access: yesAmerican 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

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

open access: yesAmerican 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   +3 more
wiley   +1 more source

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

open access: yesE-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

open access: yesAmerican 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   +3 more
wiley   +1 more source

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

open access: yesRevista 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  

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights

open access: yesAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
The case law of the CJEU impacts and influences national law through the mandatory nature of the judgments pronounced by the Union court. In the field of taxing income derived from the exploitation of creative activities, questions concerning the ...
Andreea Iuliana PRISACARIU
doaj   +1 more source

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