Results 51 to 60 of about 1,247,803 (314)

Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017
The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement – cost and fair value.
Patrik Svoboda, Hana Bohušová
doaj   +1 more source

How Demographics and General Economic Mood Affect Investor Risk Tolerance?

open access: yesSoutheast Asian Business Review, 2023
Investment decisions made "‹"‹by investors are strongly influenced by their risk tolerance. Individual risk tolerance will influence their asset allocation decision. This paper used primary data to examine the factors influencing investor risk tolerance.
Median Dwi Restana, Puput Tri Komalasari
doaj   +1 more source

Estimating Differential Responses to Local Fiscal Conditions: A Mixture Model Analysis [PDF]

open access: yes, 2003
Alternative hypotheses exist regarding the impact of local sales and income taxes on local governments' taxing and spending decisions. One hypothesis is that local governments use sales and income taxes to pay for spending increases and leave property ...
David L. Sjoquist   +2 more
core  

Tax Management and Tax Evasion

open access: yes, 2015
Contents: Katarzyna Zukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership - Tadeusz Wascinski/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector's units - Konrad Raczkowski ...
Raczkowski, Konrad, Sułkowski, Łukasz
openaire   +2 more sources

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Evironmental Tax. Are Vehicle Registers in the EU Prepared?

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017
The market system is unavailable to reflect negative externalities, caused by road motor traffic, in the realized prices. For that purpose, it would be appropriate to implement a general environmental road tax in the European Union member states.
Petr David, Vojtěch Schiller
doaj   +1 more source

The Effect of State Income Tax Structure On Interstate Migration [PDF]

open access: yes, 2002
This research paper addresses the issue of whether state income tax treatment affects the location decision of individuals. There have been some estimates of the effects of tax differences on the migration patterns of individuals, but this is a hard ...
Sally Wallace
core  

Diversity Patterns of Domestic Herbivore Viruses in China Reveal Transmission Dynamics with Disease Management Implications

open access: yesAdvanced Science, EarlyView.
This study performs pan‐viromic profiling of 14,529 samples from 5,710 domestic herbivores across five Chinese provinces, establishing the DhCN‐Virome (1,085,360 viral metagenomes). It reveals species/sample‐specific viromic signatures and cross‐species transmission dynamics, aiding unified disease control.
Yue Sun   +19 more
wiley   +1 more source

Intangible Assets Reporting: the Case of Chemical and Pharmaceutical Industry in the Czech Republic

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018
The cost structure of business entities has been changing in the span of time. Costs associated with intangible assets such as software, patents, licenses, copyrights and goodwill became an important item of costs in the recent days. The paper is focused
Hana Bohušová, Patrik Svoboda
doaj   +1 more source

Kasich Tax Proposal Would Further Tilt Tax System in Favor of Ohio's Affluent [PDF]

open access: yes, 2013
The Kasich administration proposal to cut income taxes and expand sales taxes would produce big tax cuts for Ohio'smost affluent residents while increasing taxes on lower- and moderate-income ...

core  

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