Results 131 to 140 of about 864,549 (338)

A Monetary Case for Value-added Negative Tax [PDF]

open access: yes, 2015
We address the most fundamental yet routinely ignored issue in economics today: that of distributive impact of the monetary system on the real economy. By re-examining the logical implications of token re-presentation of value and Irving Fisher’s theory ...
Kowalik, Michael
core  

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Tiling Robotics: A New Paradigm of Shape‐Morphing Reconfigurable Robots

open access: yesAdvanced Intelligent Systems, EarlyView.
Tiling robotics is a novel paradigm of shape‐morphing reconfigurable robots, defining them as polyform‐inspired machines capable of transforming between at least two polymorphic shapes. Various reconfiguration‐enabling and locomotion mechanisms of tiling robots are comparatively analyzed, with the electromechanical developments, along with a proposed ...
S. M. Bhagya P. Samarakoon   +2 more
wiley   +1 more source

Tax Policy and Tax Research in Canada [PDF]

open access: yes
In a survey of tax reform in recent years, Richard Bird and Michael Smart explore the relationship between tax policy and tax research. They conclude that there have been important examples of apparent influences of research on policy. For instance, they
Andrew Sharpe   +3 more
core  

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

FENOMENA PENGHINDARAN PEMBAYARAN PPN YANG SUDAH DIPUNGUT OLEH PENGUSAHA KENA PAJAK, APA MOTIFNYA?

open access: yesAccounting and Management Journal
This research aims to determine the phenomenon of evasion of payment of value added tax which has been collected by taxable entrepreneurs in Indonesia.
Bernard Sirait   +5 more
doaj   +1 more source

Is Computing with Light All You Need? A Perspective on Codesign for Optical Artificial Intelligence and Scientific Computing

open access: yesAdvanced Intelligent Systems, EarlyView.
This perspective article considers what computations optical computing can and should enable. Focusing upon free‐space optical computing, it argues that a codesign approach whereby materials, devices, architectures, and algorithms are simultaneously optimized is needed.
Prasad P. Iyer   +6 more
wiley   +1 more source

The tax refund to the first residential flat buyer [PDF]

open access: yesGlasnik Advokatske komore Vojvodine, 2017
The value added tax refund to the first residential flat buyer is an important issue that constitutes tax advantage in solving the issue of housing of both young citizens and elders who were not able to solve this problem due to certain social and ...
Hrustić Hasiba
doaj  

Exploring the link between the risk of violent injury in adolescents and historic redlining practices

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Violent injuries tend to cluster together geospatially. The discriminatory housing practice of redlining undertaken by the United States federal government in the 1930s has been repeatedly linked with various contemporary community‐level disparities.
Samuel J. West   +5 more
wiley   +1 more source

Prices, Availability and Affordability of Medicines with Value-Added Tax Exemption: A Cross-Sectional Survey in the Philippines. [PDF]

open access: yesInt J Environ Res Public Health, 2020
Lambojon K   +9 more
europepmc   +1 more source

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