Results 61 to 70 of about 34,533 (308)
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
Income Tax Evasion in the Ghanaian Informal Sector: Insights from Abossey Okai Spare-Parts Traders [PDF]
International Journal of Management, Accounting and Economics, 2017 Tax evasion is a problem which has caused the Ghanaian tax system right from the colonial times. While some have blamed the situation on the tax authorities for not living up to expectation with regards to tax administration, others attribute it to the ...
Emmanuel Tenakwah
doaj
Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Digital transformation of tax authorities
, 2023 Зазначено особливості та орієнтири визначення трендів цифрової трансформації податкового адміністрування в сучасних умовах та розкриття впровадження технологій та інструментів для подальшої цифровізації процесу оподаткування.
Крутень, Христина Олегівна +1 more
core
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Regulating more effectively: The relationship between procedural justice, legitimacy and tax non-compliance [PDF]
, 2015 In recent years many OECD countries have been observing an increase in middle-income taxpayers making use of aggressive tax planning strategies to reduce their tax.
Murphy, Kristina +2 more
core
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Revealing the Meaning of Implementing the Tax Amnesty Program Through Phenomenology Approaches
Jurnal Dinamika Akuntansi, 2018 The aim of this study is to explore the implementation of the tax amnesty program. This research was conducted on taxpayers, tax authorities, and tax consultants using the phenomenology approach. The type of data in this study is qualitative data, namely
Zahrotul Azizah
doaj +1 more source