Results 81 to 90 of about 23,715 (248)

Design and optimization of processes for recovering rare earth elements from end‐of‐life permanent magnets

AIChE Journal, EarlyView.
Abstract Recovery of rare earth elements (REEs) from end‐of‐life (EOL) products represents a strategic opportunity to strengthen the domestic supply chain for rare earth elements. This work presents a superstructure‐based optimization framework for finding the most economical processing pathway for different EOL rare earth permanent magnets (REPMs ...
Chris Laliwala, Oluwamayowa O. Amusat, Akintomiwa Ojo, Alejandro Garciadiego, Thomas Tarka, Debangsu Bhattacharyya, Ana I. Torres   +6 more
wiley   +1 more source

Analysis of implementation of a single tax account in the conditions of digitization of tax administration

Вестник Северо-Кавказского федерального университета
Introduction. Since 2023, significant changes have taken place in Russia in the field of tax legislation and accounting –  a new mandatory tax payment mechanism, known as a single tax account (UTA), has been introduced.
A. Yu. Fedorova, E. V. Weiss, A. F. Myalkina, M. V. Ilyukhina   +3 more
doaj   +1 more source

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

Advanced 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, Yong Kwon Chae, Seoung‐Jin Hong, Younggen Lee, Dongwook Yang, Byunggi Kim, Sang Wook Kang, Young‐Jin Kim   +7 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 treatment of status change of commercial companies [PDF]

Glasnik Advokatske komore Vojvodine, 2018
The aim of this article is to give a comprehensive overview of tax responsibility of a commercial company undergoing status change. Having in mind the frequency of status changes of commercial companies in Serbia, this is a very important position from ...
Hrustić Hasiba
doaj  

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

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source

Inflation, Race, and Legislation—The Erosion in the Real Value of Monetary Compensation for Miners' Occupational Lung Disease in South Africa, 1973–2024

American Journal of Industrial Medicine, EarlyView.
ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol, Jim teWaterNaude, Barry Kistnasamy, Rodney Ehrlich   +3 more
wiley   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

THE TREATMENT OF TAXPAYERS BY CROATIAN TAX AUTHORITIES IN THE PRE-INSOLVENCY PROCEDURE

Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2015
The Croatian pre-insolvency procedure has a key role in the restructuring of corporations. Based on the fact that a relevant part of the pre-insolvency debt of most corporations is composed of tax debt, the tax authority is a common participant of pre ...
Šime Jozipović
doaj