Results 121 to 130 of about 1,015,747 (314)

Spin‐State Modulation of Atomic Iron Sites Enables Efficient CO2 Electroreduction in Acid Medium

open access: yesAngewandte Chemie, EarlyView.
An axial oxygen ligand was added to shift the spin state of the single‐atom Fe site from low to medium spin. This change reduces the interfacial interaction with H3O+ and decreases the *CO desorption energy, thus enhancing CO2RR in acidic media.
Shanhe Gong   +13 more
wiley   +2 more sources

Accounting policy as a tool of management of financial results

open access: yesПутеводитель предпринимателя, 2020
The article considers the issues of formation of accounting policy for tax purposes, formulated rules for determining the tax burden for different tax systems, analyzes the impact of significant accounting policy on the financial performance of the ...
O. E. Kovrizhnykh, O. V. Mingaleeva
doaj  

TAX SYSTEMS IN WEST BALKANS COUNTRIES – BETWEEN SIMPLICITY AND EFFICIENCY [PDF]

open access: yes
There are two main features characterized every tax system: simplicity and efficiency. These features converge not necessarily with each other. The simplicity of a tax system is related and implies the simplicity of tax calculation.
Albana Hashorva, Engjell Pere
core  

Globalization and the Precarious State of Public Finance in Nigeria [PDF]

open access: yes, 2012
As globalization eviscerates national borders, governments in both developed and developing countries are discovering that their tax base is eroding, especially their ability to tax the proceeds and profits from corporate investment and finance ...
ADEGBIE, F. F., Fakile , A. S.
core  

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa   +2 more
wiley   +1 more source

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks   +1 more
wiley   +1 more source

Comparative analysis of Lithuanian and Polish taxation system

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2013
Comparison of tax systems may influence opinion of investors and businessmen because countries,  that have more favourable tax system and where the tax burden is less, seems more attractive for investment.
Lina Šalnytė, Giedrė Balkytė
doaj  

Taxation and the Financial Structure of Foreign Direct Investment [PDF]

open access: yes
The vast increase in foreign assets globally has raised interest in how the home country should tax profits flowing from these investments. Broadly speaking, countries have chosen either to exempt foreign income from taxation or to subject foreign income
Frances Ruane, Padraig Moore
core  

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source

Tax systems and tax reforms in Latin America: country studies [PDF]

open access: yes
This paper is part of a wider research concerning taxation systems an reforms carried on ar the Departemnt of Pubic economics of the Uiversity of Pavia -I taly.
Barreix, Alberto   +3 more
core   +1 more source

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