Results 81 to 90 of about 1,875 (258)

The opportunity state and governing by benefits: Economic governmentality in Hong Kong's national education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract National education in Hong Kong, understood here as a suite of state‐led curricular, co‐curricular and public‐pedagogy measures designed to cultivate national identity, constitutional loyalty and alignment with national development, has become a major focus of educational reform since 2020.
Jason Cong Lin
wiley   +1 more source

Small Business and VAT: Causes and Impact of Tax Legislation Changes

open access: yesУчёт. Анализ. Аудит
The subject of the study is a widely publicised changes of the tax system in 2026, which will introduce a value-added tax for entrepreneurs with revenue exceeding 20 million rubles per year.
L. I. Goncharenko, V. O. Konstantinov
doaj   +1 more source

How do schools justify funding? Mapping research evidence use in Pupil Premium strategies at primary schools in England

open access: yesBritish Educational Research Journal, EarlyView.
Abstract In England, schools receive additional annual funding in proportion to the number of disadvantaged students that they enrol. This Pupil Premium funding is allocated by schools to help overcome educational disadvantage. According to Department for Education regulations, schools must report the evidence underpinning their spending allocations ...
Wenqing Chen   +2 more
wiley   +1 more source

Publishing the History of Radical Science in a Time of Digital Capitalism

open access: yesBerichte zur Wissenschaftsgeschichte, EarlyView.
This paper investigates publishing as a practice in the history of science. It firstly provides an experiential account of building a DIY‐inspired publishing venue for collective, source‐based narration. The venue used the possibilities of digital publishing to apply, rather than simply refer to, a very striking aspect of radical science in the 1970s ...
Niki Rhyner
wiley   +1 more source

The conditions and tendencies of the development of the tax system in agriculture of the EAEC countries

open access: yesХабаршысы. Экономика сериясы, 2017
The article views the peculiarities of applying the special tax regimes in the agricultural production of the EAEC member-countries, the main challenges and trends in the development of tax policy, the analysis of the main types of taxes and tax rates ...
М. Баяндин   +1 more
doaj  

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

open access: yesBiotechnology 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   +2 more
wiley   +1 more source

Tax administration: directions of improvement

open access: yesВестник 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

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

THE TAX AND CREDIT STIMULI OF THE MINOR ENTERPRENEURSHIP DEVELOPMENT

open access: yesRussian Journal of Economics and Law, 2008
The article views the issues of minor entrepreneurship development on the example of Tatarstan Republic, taking into account the credit and taxation aspects. The author stresses that the success of the minor and medium entrepreneurship depends to a large
V. Fedulov
doaj  

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui   +1 more
wiley   +1 more source

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