Results 31 to 40 of about 652,654 (305)
A comparison of retirement saving using discretionary investment and Regulation 28
South African Journal of Economic and Management Sciences, 2018 Background: There is growing uncertainty in global society with regard to how retirement savings should be approached. The primary reason for this is that most societies do not save enough and their citizens run out of money during retirement.
Gizelle D. Willows +2 more
doaj +1 more source
INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING
Вестник университета, 2020 International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and
E. V. Golubtsova, K. S. Karavaeva
doaj +1 more source
Improvement of accounting and tax accounting of receivables
Scientific Bulletin of Mukachevo State University Series “Economics”, 2023 The relevance of this study is determined by the fact that the importance of effective management of receivables for ensuring financial stability is considered. Reducing the risk of insolvency, improving liquidity, increasing current assets, strengthening trust and reputation, as well as macroeconomic impact are the key mechanisms through which ...
openaire +2 more sources
Generalized Cash Flow Taxation [PDF]
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax.
Alan J. Auerbach, David F. Bradford
core +6 more sources
Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
Advanced Materials, EarlyView.“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source
Advanced Science, EarlyView.This study performs pan‐viromic profiling of 14,529 samples from 5,710 domestic herbivores across five Chinese provinces, establishing the DhCN‐Virome (1,085,360 viral metagenomes). It reveals species/sample‐specific viromic signatures and cross‐species transmission dynamics, aiding unified disease control.
Yue Sun +19 more
wiley +1 more source
Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand [PDF]
, 2017 The International Accounting Standards Board (IASB) has undertaken research on accounting for income taxes. The IASB research suggests that a fundamental change from International Accounting Standard 12: Income Taxes (IAS 12), the balance sheet method ...
Mear, Kim Marie
core
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
Introducing Tax Education in Non-Accounting Curriculum: Evidence from Academicians
Proceedings, 2022 Taxation is the key source of revenue for most developing countries in the world. Despite their reliance on taxes, most governments confront comparable revenue collection issues.
Nor Azrina Mohd Yusof +2 more
doaj +1 more source
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source