Results 61 to 70 of about 23,620 (299)
This research aims to analyze the effect of leverage, capital intensity, profitability, and institutional ownership on tax avoidance in the food and beverage subsector companies listed on the IDX during the period of 2019-2023.
Revalino Sahat Tua Sibarani +2 more
doaj +3 more sources
Testing the Marketing Performance of German Wheat Farmers
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
CRIMINAL LIABILITY FOR CERTAIN ECONOMIC ACTIVITIES-TAX EVASIOAN [PDF]
Evasion is equivalent to the offense or crime, and what is civil or criminal depending on the seriousness and rufnesse. Reasons for this phenomenon in Romania is difficult to quantify and are prevented complex and numerous, among them may be mentioned ...
Alexandrina Fodor
doaj
Farmers’ Protests in Germany: Media Coverage and Types of Bias
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
Analysis of the influence of differences of tax rates on capital movement
The work is devoted to the study of the behavior model of mobile economic agents operating in multiple jurisdictions. An experiment to change the parameters of the tax burden with the help of a multi-agent model is carried out.
А. Yu. Petrova +2 more
doaj
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo +5 more
wiley +1 more source
The purpose of this study was to determine the condition of knowledge of the perpetrators of social commerce as taxpayers specific employers to pay income tax on their business.
Dewita Puspawati
doaj +1 more source
Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization
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 +4 more
wiley +1 more source
Poverty-Reducing Tax Reforms with Heterogeneous Agents [PDF]
The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows agents to differ in dimensions that cannot always be precisely captured within the usual money-metric indicators of living standards ...
Makdissi, Paul +2 more
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