Results 141 to 150 of about 791,573 (313)

A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery

open access: yesBatteries &Supercaps, EarlyView.
A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam   +3 more
wiley   +1 more source

Import Tariffs Enforcement with Low Administrative Capacity [PDF]

open access: yes
Import tariff receipts represent an important share of government revenues in many developing countries and there has recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon.
Mirco Tonin
core  

Pengaruh Pengetahuan, Modernisasi Strategi Direktorat Jenderal Pajak, Sanksi Perpajakan, Kualitas Pelayanan Fiskus Dan Religiusitas Yang Dipersepsikan Terhadap Kepatuhan Perpajakan (Studi Empiris Pada Wajib Pajak Orang Pribadi Pekerja Bebas Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Karanganyar) [PDF]

open access: yes, 2016
This study aims to see the influence of knowledge, Strategy of Indonesia Taxation Authority, Tax Penalties, the quality of service for individual taxpayer at Tax service office pratama Karanganyar and Religiosit to taxpayer compliance.
Eka Wati, Reny
core  

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

VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU [PDF]

open access: yes
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority ...
Chang Woon Nam, Christian Breuer
core  

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

Auditing with Signals [PDF]

open access: yes
This paper is a first step in the analysis of the use of signals of taxpayer's incomes by tax audit authorities. In a very simple model, we consider the design of the audit strategy when the tax authority can commit to it and has free access to a signal ...
David Perez-Castrillo   +1 more
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

Integrating Digital Technologies Into Biochemistry Education: A Decade of Efforts, Pandemic Impacts, and Emerging Insights

open access: yesBiochemistry and Molecular Biology Education, EarlyView.
ABSTRACT This review critically examines the integration of Digital Information and Communication Technologies (TDICs) in biochemistry education over the past decade, highlighting both the benefits and challenges from a critical theoretical perspective. A systematic review was conducted to identify relevant literature, followed by thematic analysis and
Francis Pereira‐Dias   +1 more
wiley   +1 more source

Public provision of private goods, self-selection and income tax avoidance [PDF]

open access: yes
Several contributions in the optimal taxation literature have emphasized that, when individuals’ preferences are not separable between leisure and other goods, it is desirable to supplement a nonlinear income tax with public provision of private goods ...
Blomquist, Sören   +2 more
core  

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