Results 101 to 110 of about 1,445 (218)

Insights from the Presidential Addresses to the Agricultural Economics Society

Journal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Tabanan

Jurnal Inovasi Akuntansi
Taxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue.
Ni Luh Gde Novitasari, Made Edy Septian Santosa, Ni Putu Eka Aristya Putri   +2 more
doaj   +1 more source

Repurposing Agricultural Budgets With Multiple Objectives and Fiscal Constraints: A Multicriteria Decision‐Making Policy Tool Applied to Sub‐Saharan African Countries

Journal of Agricultural Economics, EarlyView.
ABSTRACT Repurposing agricultural public resources toward higher‐return incentives and investments can help transform agri‐food systems. This is important for low‐income countries, especially in sub‐Saharan Africa, where limited budgets restrict options for boosting agricultural spending.
Marco V. Sánchez, Martín Cicowiez, Lucia Battaglia, Valentina Pernechele   +3 more
wiley   +1 more source

Analysis of E-SPT and E-filing utilization on taxpayer compliance: A multiple regression approach

Al-Jabar
Background: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.
Achi Rinaldi, Yulistia Devi, Dana Taha Mohammed Saleh   +2 more
doaj   +1 more source

Taxpayers' rights

, 1999
This statement of rights, reproduced here in its entirety, is available on the Revenue Canada website (http://www.rc.gc.ca). In the last few years, this Declaration has been printed on the back page of the Department's general taxpayer Guide to completing the income tax return. One cannot find any analysis and commentary on the Declaration in any books
Bowal, Peter, Wanke, Irene
openaire   +2 more sources

Dutch dilemma: Housing prices and flood risk exposure

Real Estate Economics, EarlyView.
Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz, Nils Kok, Philibert Weenink   +2 more
wiley   +1 more source

Sustainable HRM in the Public Sector: A Question of Viability or Legitimacy?

Human Resource Management Journal, EarlyView.
ABSTRACT Recent research has underlined the growing importance of sustainability in HRM policy and practice, taking into account long‐term multi‐stakeholder goals. However, few studies have specified the drivers and outcomes of sustainable HRM practices, nor the contradictions that arise when managers attempt to satisfy the demands of both internal and
Mathew Johnson, Stephen Mustchin, Damian Grimshaw, Aristea Koukiadaki   +3 more
wiley   +1 more source

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

Accounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy

American Journal of Political Science, EarlyView.
Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch, Jonathan P. Kastellec, Robin A. Taboni   +2 more
wiley   +1 more source