Results 121 to 130 of about 292,232 (303)

Optimizing Transfer Pricing in Indonesia: An exploring of Tax Minimization, Tunneling incentive, and Audit Committees

Sriwijaya International Journal of Dynamic Economics and Business
Transfer pricing has become a crucial aspect, especially for natural resource companies in Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and maintaining corporate reputation due to its complex and high-priced ...
Imang Dapit Pamungkas, Imang Pamunmgkas, Nela Nehayati, Nawaz Ahmad, Imang Dapit Pamungkas   +4 more
doaj   +1 more source

The Effect of Direct Democracy on Income Redistribution: Evidence for Switzerland [PDF]

There is an intensive dispute in political economics about the impact of institutions on income redistribution. While the main focus is on comparison between different forms of representative democracy, the influence of direct democracy on redistribution
Gebhard Kirchgässner, Justina A.V. Fischer, Lars P. Feld   +2 more
core  

Taxation of gains from banking and insurance businesses in New Zealand [PDF]

, 2010
There has been major contest over the taxation of business income. Questions are twofold: the factual one of defining the boundaries of the business activity.
Manyam, Joel
core   +1 more source

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

Batteries &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, Paula Navalpotro, Nagaraj Patil, Rebeca Marcilla   +3 more
wiley   +1 more source

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

Biofuels, 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, Electo Eduardo Silva Lora, Rubenildo Vieira Andrade, Leonardo Peña Pupo, René Lesme Jaén, Osvaldo José Venturini   +5 more
wiley   +1 more source

Enzymatic synthesis of acylglycerides from agroindustrial residues: process design and simplified techno‐economic assessment

Biofuels, 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, Isabelle de Souza Barbosa, Ana Cristina de Araújo Collaço, Denise Maria Guimarães Freire, Viridiana Santana Ferreira‐Leitão   +4 more
wiley   +1 more source

Punishment and Dispute Settlement in Trade Agreements. [PDF]

This paper interprets dispute settlement procedures and punishments as responses to the fact that trade agreements are incomplete contracts. If no weight is given to the adjudication phase and if the degree of trade relatedness is known with certainty ...
Wilfred J. Ethier
core  

Simulating competition in the US bioeconomy to produce hard‐to‐electrify transportation fuels using limited biomass resources

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract This study presents a novel bioeconomy optimization framework, BiOpt, designed to address critical questions regarding the strategic use of limited US biomass resources for biofuel production. By integrating detailed techno‐economic analyses, life cycle assessments, and resource assessment data, BiOpt optimizes resource distributions across ...
Nicholas A. Carlson, Emily K. Newes, Kristen Lu, Eric C. D. Tan   +3 more
wiley   +1 more source

School readiness and the good level of development: Policy constructions in English early childhood education

British 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

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

Business 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, Luis J. Belmonte‐Ureña, Pedro Fernandes da Anunciação, Francisco Camacho‐Ferre   +3 more
wiley   +1 more source