However, the effective operation of the VAT breaks down in the presence of exemptions. Unlike zero rates, exemptions deny input tax credits, thereby increasing production costs and resulting in VAT ...

The Portfolio Committee on Justice and Constitutional Development today received a briefing from the National Anti-Corruption Advisory Council (NACAC), noticing its "promising" recommendation ...

With the help of a $5,000 grant from the APS Fund for Teaching and Public Understanding of Psychological Science, John ...

One in five of the population lives with chronic pain. Psychological interventions for pain reveal core principles that can ...

Mediating Effect of Entrepreneurial Self-Efficacy on Entrepreneurial Orientation and Performance: Case of Ghana Club 100 Companies ...

We construct a conceptual “super balance sheet” with an expanded asset boundary to include durable consumer goods used to produce services, human capital, and access to resources such as clean water ...

The paper offers a conceptual framework that considers this imbalance, showing how it might work in clarifying some of the theoretical positions and as a checklist for staff to assess what they need ...

The theoretical foundation of water accounting is contained in the Water Accounting Conceptual Framework for the preparation and presentation of General Purpose Water Accounting Reports (WACF). The ...

Age-Friendly Neighbourhood Planning and Design Guidelines: A Singapore Case Study provides evidence-based research and examples of existing good practices on health-enabling, age-friendly ...