Results 51 to 60 of about 15,721 (260)

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

Agribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara, Eugenio Pomarici, Leonardo Cei   +2 more
wiley   +1 more source

Process‐informed co‐optimization of liquid air energy storage and data centers under off‐design thermodynamic operation

AIChE Journal, EarlyView.
Abstract The rapid growth of AI data centers (AIDCs) is intensifying stress on power systems and exposing operators to volatile electricity markets. This work develops a process‐informed co‐optimization framework that integrates liquid air energy storage (LAES) with AIDC operation. Unlike black‐box storage models, the proposed formulation captures LAES
Zhicong Fang, Xiaopo Cheng, Hui Geng, Jiaze Ma   +3 more
wiley   +1 more source

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

American 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

Tax Administration and Timely Payments: A study of selected State Internal Revenue Service in South-West Nigeria

Perspektif: Jurnal Ilmu-ilmu Sosial
This study examined the effect of tax administration and timely payments: a study of selected Internal Revenue Service in South-West Nigeria. A field survey research method was adopted, primary data obtained through the administration of a structured ...
Adesemowo Modupeola Morenike, Celestina Ekene Chukwudi, Wasiu Olaide Bello   +2 more
doaj   +1 more source

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

American 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, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

Tax penalty payment and the “non bis in idem” principle

Правоприменение, 2017
The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code.
M. Karfíková
doaj   +1 more source

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

American 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, Angel Perni, Jesus Barreiro‐Hurle   +2 more
wiley   +1 more source

Lower trade credit payment delays as a result of exclusion from tax deductible expenses

International Journal of Management and Economics
This article tests whether excluding late and long payments from deductible expenses shortens days payable outstanding (DPO). We exploit a natural experiment of increasing the income tax base resulting from liabilities overdue for more than 30 days and ...
Bernal Arkadiusz, Białek-Jaworska Anna
doaj   +1 more source

Risk management externalities in agrifood supply chains

American 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

TAXATION SYSTEM AT INTRA PRODUCTION LEVEL

Наука и техника, 2006
The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income ...
L. I. Podderegina
doaj   +1 more source