Results 131 to 140 of about 1,311,136 (312)

Grants Versus Tax Sharing: the Extent of Central Government Control [PDF]

open access: yes
By spending more than they are able to raise, sub-central governments typically depend heavily upon central transfers to meet their expenditure responsibilities.
Graeme Roy
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

Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies [PDF]

open access: yes, 2000
Wide differences between effective or realised average tax rates and tax yields that would result if statutory tax rates were strictly applied indicate tax compliance and collection problems.
Schaffer, Mark E., Turley, Gerard
core   +1 more source

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

Digital transformation of tax administration in selected BRICS countries: A comparative analysis of national models

open access: yesУченые записки Казанского университета: Серия Гуманитарные науки
This article examines the transformation of tax administration in certain BRICS countries, such as the Federative Republic of Brazil, the Republic of South Africa, the Federal Democratic Republic of Ethiopia, and the Arab Republic of Egypt, amid the ...
S. V. Bukhmin, L. M. Fayzrakhmanova
doaj   +1 more source

Pollution Taxes and Location Decision under Free Entry Oligopoly [PDF]

open access: yes
This paper examines the impact of a pollution tax as a pollution control device on the output and location decisions of undifferentiated oligopolistic firms with free entry.
Hsin-I Fan, Yeung-Nan Shieh
core  

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

Control and increase taxes

open access: yes, 2022
The aim of this article is to study the fiscal documentation of Bologna in a particu- lar period of its history, that of the restoration of the Commune of ‘Popolo’ in 1376, after fifty years of seigniorial domination. The administrative documentation of the ‘new’ Commune presents clear evidence of a revival of communal traditions.
openaire   +1 more source

Self-financing Tax/Subsidy Mechanisms in Environmental Regulation with Many Firms [PDF]

open access: yes
We consider the application of self-financing tax/subsidy mechanisms in environmental regulation and explore the question whether these mechanisms yield strong investment incentives in a market with many firms under Cournot competition. It turns out that
Breitscheidel, Jörg
core  

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz   +3 more
wiley   +1 more source

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