Results 111 to 120 of about 6,813 (265)
Agribusiness, 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
Study and reports on the VAT gap in the EU-28 member states: 2018 final report [PDF]
, 2018 In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates for 2012-2016. In addition to the analysis of the Compliance Gap, this Report examines the Policy Gap in 2016 as well as the ...
Poniatowski, Grzegorz +4 more
core
Agribusiness, EarlyView.ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
Assessing the Impact of Promotions on Consumer Purchasing Behavior During Crises
Agribusiness, EarlyView.ABSTRACT Understanding how households modify their food expenditure decisions during times of crisis is essential because consumer purchasing behavior frequently changes during these times. This study looks at these behavioral shifts during the COVID‐19 pandemic, concentrating on how price sensitivity and response to sales promotions changed over the ...
Wafa Mehaba, José María Gil
wiley +1 more source
Study and reports on the VAT gap in the EU-28 member states: 2019 final report [PDF]
, 2019 This Report has been prepared for the European Commission, DG TAXUD under contract TAXUD/2017/DE/329, "Study and Reports on the VAT Gap in the EU-28 Member States" and serves as a follow-up to the six reports published between 2013 and 2018.
Poniatowski, Grzegorz +4 more
core
Annals of Gastroenterological Surgery, EarlyView.This meta‐analysis of 208 cases shows that salvage esophagectomy for cT4 esophageal squamous cell carcinoma achieves a 72% R0 resection rate, offering a curative pathway for selected patients. However, it remains a high‐risk procedure with an 18% anastomotic leak rate and 30% major complications (Clavien–Dindo ≥ III).
Makoto Sakai +4 more
wiley +1 more source
VAT gap and it´s dependence on theoretical tax base [PDF]
, 2018 Mezera daně z přidané hodnoty je rozdíl mezi tím, co mělo být na základě účinné legislativy odvedeno a daňovým výnosem z DPH. Odhadem této mezery je možné kvantifikovat ztracené příjmy a také identifikovat oblasti nejčastějších daňových úniků. Cílem této
Balíková, Kristýna
core +2 more sources
In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland
Financial Theory and Practice, 2015 In 2011, in the aftermath of the economic crisis, Poland increased its value added tax rates. Despite an already large VAT policy gap, further rate differentiation was used to address distributional concerns and to protect the most vulnerable households.
Artur Świstak +2 more
doaj +1 more source
Translational Gap in Biomarker Discovery: Tumor Surface Markers Rarely Mirror Circulating Levels
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Background Tumor‐associated cell surface proteins are frequently proposed as circulating biomarkers for colorectal cancer (CRC) based on their high tumor expression. However, many candidates identified through tissue‐based analyses fail to translate into clinically useful biomarkers.
Junko Mukohyama +9 more
wiley +1 more source
Radical Resection of the Third Portion of the Duodenum for Secondary Aortoduodenal Fistula
Annals of Gastroenterological Surgery, EarlyView.Secondary aortoduodenal fistula most commonly involves the third portion of the duodenum and requires definitive management of both vascular and gastrointestinal components. We demonstrate a step‐by‐step technique for radical duodenal resection and reconstruction performed in structured collaboration with cardiovascular surgeons.
Koji Kubota +4 more
wiley +1 more source