Results 101 to 110 of about 1,789,123 (346)

Techno‐economic and environmental assessment of a hybrid renewable energy system for a date molasses factory in Iraq using HOMER Pro

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Iraq currently faces a significant electricity deficit estimated at approximately 18 000 MW, resulting in frequent and sometimes prolonged power outages that disrupt both economic activities and social life. The widening gap between energy supply and demand, combined with environmental concerns associated with fossil fuel consumption ...
Safaa Malik Abbas   +3 more
wiley   +1 more source

قراءة في النظام الضريبي الجزائري المعوّقات والحلول - - A reading of the Algerian tax system: obstacles and solutions

open access: yesالمجلة الدولية للأداء الاقتصادي, 2022
يتناول هذا البحث النظام الضريبي الجزائري بالتحليل والتقييم لمختلف المشاكل التي يعاني منها،  ونهدف من خلال البحث إلى إظهار معوقات النظام الضريبي الج زائري وكذا اقتراح بعض الحلول لتلافي هذه المعوقات، وفي إطار ذلك اعتمدنا على المنهج الوصفي التحليلي من أجل ...
Youcef GACHI
doaj  

The Social Meaning of the Tax Cuts and Jobs Act [PDF]

open access: yes, 2018
This Essay exposes the moral messages implicit in the Tax Cuts and Jobs Act (TCJA). It argues that the legislation reflects values that were not openly debated or discussed in the legislative process, but are crucial to the distributional effects of the ...
Sugin, Linda
core   +1 more source

Pathways to employment: Subject choice, job requirements, and early employment outcomes for UK undergraduates

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley   +1 more source

Food banks in schools in England

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This article investigates the number and distribution of food banks in schools in England. Drawing on a novel source of nationally representative data, we show that one in five schools operate a food bank. This amounts to over 4000 school‐based food banks across the country.
William Baker   +2 more
wiley   +1 more source

Taxation of Wage Incomes in Terms of Tax Justice in Turkey

open access: yesInternational Journal of Public Finance, 2017
While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally
Hakan BAY, Ahmet İNNECİ
doaj  

FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters [PDF]

open access: yes
Corporation tax rates significantly influence the location of foreign direct investment (FDI) as well as company decisions on corporate borrowing, transfer pricing, dividend and royalty payments, and research and development.
Frank Barry and Rosemary Healy-Rae
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

The IRS Under Siege [PDF]

open access: yes, 2014
This is Chapter 1 of Confidence Games (MIT, 2014). Confidence Games provides an account of the wave of tax shelters that occurred at the turn of the twenty-first century.
Regan, Milton C., Rostain, Tanina
core   +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

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