Results 81 to 90 of about 934,712 (290)

Cross‐Sectoral AI Integration Is Essential to Tackling Food Waste and Food Insecurity: A Roadmap for Developing Resilient Food Systems

open access: yesAdvanced Intelligent Systems, EarlyView.
As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad   +5 more
wiley   +1 more source

Asas certainty dalam mekanisme pembayaran kewajiban perpajakan bea perolehan hak atas tanah dan bangunan

open access: yesJurnal Cakrawala Hukum, 2020
It is necessary to understand how arrangements should be made for the paymentmechanism for BPHTB tax obligations in accordance with certainty principles andreflect legal certainty for taxpayers.
Riskha Indah Respati   +2 more
doaj   +1 more source

Food inflation pass‐through from agricultural imports in a small open economy

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +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

Risk management externalities in agrifood supply chains

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Tax Obligation as a Category of Tax Law

open access: yesSocietas et Iurisprudentia, 2016
Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified fiscal and legal terms, the elimination of gaps and conflicts in the legal regulation.
openaire   +1 more source

Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals

open access: yes
The article discusses a series of practical issues regarding the reporting method in the single return of extra-wage income obtained in 2024 by individuals.
Lucian CERNUȘCA
core   +2 more sources

Helping financially under‐resourced unmarried mothers move forward and flourish: Feasibility findings from an innovative coaching‐centered place‐based initiative

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Longer‐duration, holistic, cohort‐based, coach‐led interventions may be particularly effective in promoting both economic health and emotional well‐being among unmarried mothers living in economically disadvantaged neighborhoods. Aligning with the 1999 Centers for Disease Control (CDC) framework for program evaluation, this study presents a ...
Jennifer Langhinrichsen‐Rohling   +5 more
wiley   +1 more source

Tax Evasion in Interrelated Taxes [PDF]

open access: yes
In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the system of tax penalty ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea.
Alejandro Esteller-More
core  

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