Results 121 to 130 of about 74,141 (305)

Customers play an important role in shaping firms’ VAT compliance

open access: yes, 2021
Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge.
Mdee, Ephraim   +4 more
core  

Food System Through the Lens of a Circular Society: A Transdisciplinary Approach to Integrating Literature and Practice

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular society (CS) conceptualises circularity as a multi‐level governance transformation involving the redistribution of authority, responsibility and coordination across socio‐institutional systems. Yet the concept remains insufficiently operationalised in empirical research.
Mohina Gandhi   +6 more
wiley   +1 more source

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan   +3 more
wiley   +1 more source

GCC VAT - International Goods

open access: yes, 2018
In this article, the authors focus on the international supply of goods in GCC member states. This includes the VAT treatment of the import of goods into GCC markets, the export of goods from GCC markets, as well as intra-GCC supplies.
Scalia, Roberto
core  

Bioresponsive pseudoGlucosinolates (psGSLs) Release Isothiocyanates (ITCs) in the Presence of Nitroreductases

open access: yesChemistry – A European Journal, EarlyView.
This work introduces the concept of pseudoglucosinolates (psGSLs) and reports the synthesis and evaluation of nitroreductase‐responsive psGSLs. These compounds represent a complementary prodrug strategy to natural glucosinolates (GSLs) for the controlled release of isothiocyanates (ITCs), enabling bio‐responsive protein labeling, as demonstrated in ...
Claire C. Jimidar   +13 more
wiley   +1 more source

GCC VAT - International Services

open access: yes, 2018
In this article, the authors focus on the international supply of services in the GCC member states. This includes the place-ofsupply rules and the VAT treatment of inbound services into GCC markets, outbound services from GCC markets and intra-GCC ...
Scalia, Roberto
core  

Investigating the Cytoskeleton of DRGs Using Cryo‐Electron Microscopy and Deep Learning

open access: yesCytoskeleton, EarlyView.
ABSTRACT We describe a method for determining the ultrastructural organization of axons and varicosities of cultured dorsal root ganglion (DRG) neurons using cryogenic electron microscopy (cryo‐EM). Cryo‐EM reveals the dimensions, proximity, and overall organization of biological specimens in a near‐native state, avoiding artifacts of fixation and ...
M. Neal Waxham   +3 more
wiley   +1 more source

Advanced VATS resections: radiation therapy and VATS

open access: yesVideo-Assisted Thoracic Surgery, 2018
A history of radiation therapy can increase the technical complexity of a major lung resection. Outcomes when major lung resection is performed after radiation have improved over time, but previous radiation remains a risk factor for complications after surgery.
openaire   +1 more source

Weaknesses of VAT in Nepal

open access: yes, 2014
Although VAT is a significant source of tax revenue in Nepal, the system displays a number of weaknesses.
Sharma, Dhani Ram, Sarker, Tapan
core  

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