Results 111 to 120 of about 74,141 (305)
Berichte zur Wissenschaftsgeschichte, EarlyView.Since late 2021, serious allegations have been made against physicist Erwin Schrödinger, ranging from pedophilia to serial sexual abuse. These accusations have significantly tarnished the Nobel Prize winner's public reputation. The ongoing debate has repeatedly raised the question of whether, and to what extent, these grave allegations are justified ...
Magdalena Gronau, Martin Gronau
wiley +1 more source
The Effects of VAT on Inflation in Iran’s Economy in 2010 [PDF]
پژوهشهای اقتصادی, 2014 The value-added tax (VAT) system has been implemented in more than half of countries in the globe during recent decades. This tax, which is collected from firms’ value-added in various phases of production and distribution, has several advantages such as
firooz rozbeh +4 more
doaj
Oocyte–cumulus cell interaction: a key factor in early embryo development
Biological Reviews, EarlyView.ABSTRACT The evaluation of oocyte competence is a fundamental step in achieving successful outcomes following assisted reproduction techniques (ART). At present, however, conventional oocyte maturation assessment is carried out by morphological observation, which is a subjective method that does not consider molecular features.
Marc Torres‐Garrido +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Delhi’s VAT Department- Mixed Results and Lessons for GST
The Value Added Tax (VAT) system is a system of indirect taxation that replaced the previous sales tax regime in India. Like its predecessor, VAT is implemented at the state level and applies to all goods traded within the state.
Garg, Rahul
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Coordinating VATs Between EU Member States [PDF]
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force.
Bernd Genser
core
Financial VAT May Improve Trade Openness
, 2020 This paper theoretically and empirically analyzes the influence on the rate of trade openness of the taxation of financial services under VAT. The empirical analysis is carried out using data from the OECD and 36 European Union countries for the period ...
López-Laborda, Julio, Peña, Guillermo
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Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Implementing VAT in India :Implications for Federal Polity
Over the last few years, many attempts have been made to implement VAT in India. Initially, all states were to move to VAT system by 2000, but administrative problems and concern over the revenue implications of the change delayed the scheduled ...
Sharma, Chanchal Kumar
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The Collection Efficiency of the Value Added Tax: Theory and International Evidence [PDF]
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on ...
Yothin Jinjarak, Joshua Aizenman
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