Results 201 to 210 of about 1,450,624 (361)
British Educational Research Journal, EarlyView.Abstract The introduction of artificial intelligence (AI) into education holds promise for supporting and augmenting teaching and learning‐related activities. Yet, despite its potential, there is limited empirical research on the use of AI in K‐12 settings exploring the pedagogical grounding, impact and implications of the technological solutions.
Paraskevi Topali +3 more
wiley +1 more source
Tax expenditure in Croatia: personal income, corporate income, real estate transfers and value added tax [PDF]
The objective of this research was to show systematically all the items that represent tax expenditures in Croatia, within the systems of personal and corporate income tax, real estate transfer tax and value added tax, and to ascertain the real level of ...
Vjekoslav Bratic
core
The Informal Sector, Third Version [PDF]
This paper investigates the determinants of informal economic activity. We present two equilibrium models of informality and test their implications using a survey of 48,000+ small firms in Brazil.
Aureo de Paula, Jose A. Scheinkman
core
Empowering young people: Powerful knowledge in economics
British Educational Research Journal, EarlyView.Abstract Powerful knowledge in school economics is conceptualised as the blending of economics knowledge arising from grasping threshold concepts with expressions of disciplinary thinking in terms of the powers or capabilities that this knowledge can provide to students who possess it.
Emanuel Mizzi
wiley +1 more source
Regional Industry Structure, Industrial Tax Burden, and the Effectiveness of the Replacing Business Tax with Value Added Tax Policy: Evidence from Listed Companies in China [PDF]
, 2016 Huobao Xie, Lili Hui
openalex +1 more source
British Educational Research Journal, EarlyView.Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley +1 more source
Base Erosion and Profit Shifting and Value Added Tax in the Digital Economy [PDF]
, 2016 Han Kogels
openalex +1 more source
Unpacking the Renewable Pull Effect: Conditions for Green Industrial Relocation
Business Strategy and the Environment, EarlyView.ABSTRACT The renewable pull effect theoretically leads to the relocation of green production facilities within energy‐intensive industries to regions rich in renewable energy resources. This study employs a qualitative research design, integrating the analytic hierarchy process method, by interviewing top managers and experts from globally leading ...
Sven Colen, Alwine Mohnen
wiley +1 more source
This thesis describes the importance of value added tax (VAT) for the economy and society, its necessity and social role. Detailed information on the role of VAT in stabilizing state revenues, stimulating economic activity as a consumption-based tax, and increasing the transparency of the tax system is provided.
openaire +2 more sources
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello +2 more
wiley +1 more source