Results 61 to 70 of about 122,115 (312)

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception

open access: yesJurnal Inovasi Pajak Indonesia
Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ...
Putri Indah Wahyuni   +2 more
openaire   +1 more source

Pengaruh Surat Tagihan Pajak Daerah Terhadap Kepatuhan Wajib Pajak Restoran (Studi Pada Kota Batu Jawa Timur) [PDF]

open access: yes, 2015
The purpose of this research is to find out how the influence of surat tagihan pajak daerah (STP) daerah (local tax bills) on tax restaurant compliance.
Rachmawati, R. L. (Rizka)
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, E-FILING ON TAX COMPLIANCE

open access: yesInternational Journal of Application on Economics and Business
The purpose of this study was to determine the level of tax compliance as influenced by tax knowledge, tax sanctions, and e-filing. The population used in this study were relatives and office colleagues of researchers. The sample taken was 115 respondents. The sample selection used convenience sampling and simple random sampling methods. In this study,
Jeanne Yemima Wibowo, Yanti Yanti
openaire   +1 more source

Risk preference: Tax understanding, tax services, tax audits and tax sanctions on taxable entrepreneur compliance

open access: yesWorld Journal of Advanced Research and Reviews
Tax compliance is needed to maximize state revenue. Tax compliance can be interpreted as an ideal condition for taxpayers to fulfill tax regulations and report their income accurately and honestly. Basically, tax compliance is closely related to the extent to which taxpayers fulfill their tax obligations.
Nada Junitha Henuk, I Putu Sudana
openaire   +1 more source

Administrative License Suspensions, Criminal Prosecution and the Double Jeopardy Clause [PDF]

open access: yes, 1996
This Note argues that revocation of a driver\u27s license under ALS proceedings is not a bar to subsequent criminal prosecution by the state. It discusses the potential double jeopardy implications surrounding ALS that is followed by criminal ...
Ramirez, Carlos F.
core   +1 more source

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo   +5 more
wiley   +1 more source

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

open access: yesAdvanced 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   +7 more
wiley   +1 more source

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard   +7 more
wiley   +1 more source

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