Results 31 to 40 of about 493,471 (293)

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

TÜRKİYE’DE VERGİ KAYIP VE KAÇAKLARININ NEDENLERİ ÜZERİNE AMPİRİK BİR ÇALIŞMA

Sosyal Ekonomik Araştırmalar Dergisi, 2005
Bu çalışmada, serbest muhasebeci ve mali müşavirler (SMMM) ve vergi denetim elemanları ile Türkiye’de vergi kayıp kaçaklarının nedenleri üzerine yapılan anketle derlenen Likert tipi sıralı verilerin bulguları çapraz tablolar ve Spearman korelasyonu ile ...
Fatih Savaşan, Hakkı Odabaş
doaj   +2 more sources

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

Tax evasion and exchange equity: a reference-dependent approach [PDF]

, 2010
The standard portfolio model of tax evasion with a public good produces the perverse conclusion that when taxpayers perceive the public good to be under-/overprovided, an increase in the tax rate increases/decreases evasion.
Alm, James, Benartzi, Shlomo, Bergstrom, Theodore C., Borcherding, Thomas E., Chang, Otto H., Citrin, Jack., Cornes, Richard, Falkinger, Josef., Kahneman, Daniel, Knetsch, Jack L., Liebenstein, Harvey., Matthew D. Rablen, Spicer, Michael W., Spicer, Michael W., Yaniv, Gideon.   +14 more
core   +2 more sources

Tax Loss Amortization of Companies in Slovakia [PDF]

Journal of Risk and Financial Management, 2020
The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher tax liability by tax loss amortization to reduce their income tax payable.
Anna Bánociová, Slavomíra Ťahlová
openaire   +2 more sources

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

Global Tax Revenue Shortfalls due to Corporate Income Tax Avoidance, Evasion, and Illicit Trade: Evidence from the Tobacco Sector

Tobacco Prevention and Cessation, 2018
Introduction The production of tobacco is concentrated among a handful of very large transnational tobacco corporations (TTCs) that operate simultaneously in several countries.
Estelle Dauchy, Erika Siu
doaj   +1 more source

Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte, Matthew H. Langholtz, Chad M. Hellwinckel   +2 more
wiley   +1 more source

Tax Loss Utilization and Corporate Groups: A Policy Conundrum [PDF]

The School of Public Policy Publications, 2013
There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups.
Stephen R. Richardson, Michael Smart
doaj   +3 more sources

PHENOMENON OF TAX LOSSES OF STATE BUDGETARY RESOURCES

Baltic Journal of Economic Studies, 2015
The aim of this work is structuring categorical-conceptual apparatus of the of the tax losses phenomenon in the state budgetary resources, namely clarification of the concepts of “tax gap”, “tax expenditures”, “tax losses”, as well as the quantification ...
Larysa Sidelnykova
doaj