Results 71 to 80 of about 2,555 (249)

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam   +7 more
wiley   +1 more source

The mutual agreement procedure and arbitration of double taxation disputes

open access: yesACDI: Anuario Colombiano de Derecho Internacional, 2008
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) oftransnational commercial enterprises.
Ilias Bantekas
doaj  

The impact of independent auditors’ tax consulting services on tax litigation

open access: yesRevista Ambiente Contábil
Purpose: This study aims to determine the impact of tax consulting services provided by independent auditors on the incidence of tax litigation among Brazilian companies listed on B3.
Antonio Lopo Martinez   +4 more
doaj   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Food insecurity and unemployment among immigrants in the United States

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou   +3 more
wiley   +1 more source

MODERN PROBLEMS OF FORMATION AND DEVELOPMENT OF THE TAX RELATIONS IN THE CRIMEA AND SEVASTOPOL

open access: yesВестник университета, 2016
The authors systematically reviewed special regimes of activity in the Republic of Crimea, including a special tax regime. The authors selected problems in the field of taxation in the regions: disputes between tax authorities and organizations upon ...
E. Gulkova, M. Tipalina
doaj  

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva   +2 more
wiley   +1 more source

IMPLIKASI UTANG PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2008 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN TERHADAP WAJIB PAJAK

open access: yesFiat Justisia, 2016
The emergence of the tax debt based, First, Formal Doctrine. The emergence of the tax debt based on formal doctrine is a form of tax collection system based Oficial Assessment System. According to this doctrine the tax debt arose because of published the
Tri Setiady
doaj  

Independent auditors’ tax consultancy and its impact on tax litigation

open access: yesRevista Ambiente Contábil
Purpose: This study aims to determine the impact of tax consulting services provided by independent auditors on the increase in tax litigation in Brazilian companies listed on B3 .
Antonio Lopo Martinez   +4 more
doaj   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

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