Results 151 to 160 of about 601,582 (316)

Businesses tax knowledge of Australian small and medium enterprises

open access: yes
Research into the business tax literacy of Australian small businesses in the service sector demonstrates that there appears to be higher tax literacy for those business operating for longer and using more sophisticated business structures.
Belle Isle, M, Freudenberg, B
core   +1 more source

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye   +5 more
wiley   +1 more source

Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo   +13 more
wiley   +1 more source

Enzymatic synthesis of acylglycerides from agroindustrial residues: process design and simplified techno‐economic assessment

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract This study developed an enzymatic process to add value to palm oil fatty acid distillate (PFAD) and glycerol, resulting in the production of monoacylglycerides (MAG) and diacylglycerides (DAG). The biocatalyst loading (Novozym 435) and molar ratio of reagents were evaluated to obtain a suitable reaction condition in terms of space–time yield ...
Ronaldo Rodrigues de Sousa   +4 more
wiley   +1 more source

Black Fella Land: White Fella Tax - Changing the CGT Implications of Aboriginal/Native

open access: yes, 2010
The taxation of aboriginal/native title payments gives rise to a number of complex and difficult and policy issues. Reform measures announced on 3 February 1998 by the then Federal Treasurer and Attorney-General did not address the possible capital gains
Cassidy, Julie
core  

Simulating competition in the US bioeconomy to produce hard‐to‐electrify transportation fuels using limited biomass resources

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract This study presents a novel bioeconomy optimization framework, BiOpt, designed to address critical questions regarding the strategic use of limited US biomass resources for biofuel production. By integrating detailed techno‐economic analyses, life cycle assessments, and resource assessment data, BiOpt optimizes resource distributions across ...
Nicholas A. Carlson   +3 more
wiley   +1 more source

Tensions in tax decision-making; the decision to not collect tax

open access: yes, 2012
The Commissioner of Taxation is vested with the power to assess tax, and with the power to collect tax which is due and owing. However, the Commissioner and the responsible Minister also have a statutory power to not collect tax, thus creating an ...
Fisher, RK
core  

School readiness and the good level of development: Policy constructions in English early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley   +1 more source

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