Artificial intelligence is opening up new avenues for value generation in enterprises, industries, communities, and society as a whole. Technology has been researched to be relevant in many aspects of the world. This factor has made it to be included mainly in different businesses and...

Aviation is one of the energy-intensive sectors that significantly contribute to climate change. This paper analyses the legal framework surrounding taxes applied to international civil aviation in order to determine the extent to which taxes could be adopted so as to internalize the...

The objective of the paper is to Review the Impact of COVID-19 on Remittance inflow of Nepal. The paper is mainly trying to know either COVID-19 has positive or negative impact on remittance inflow due to pandemic. The relevant literature along with authorize data from Central Bureau of...

This study provides evidence to support the Impact Assessment of Directive 2005/35/EC on ship-source pollution. The initiative was adopted in 2005, amended in 2009 and was subject to an ex-post evaluation and an impact assessment in 2021-2023. The evidence was collected using a combination of...

Purpose - This paper evaluates the effects of tax incentives on business innovation in Brazil that were established by Law 11,196/05 (the "Fiscal Incentives Law") to test whether they have had a positive impact on beneficiary firms' innovation input and output and on their performance....

Purpose - This paper evaluates the effects of tax incentives on business innovation in Brazil that were established by Law 11,196/05 (the 'Fiscal Incentives Law') to test whether they have had a positive impact on beneficiary firms' innovation input and output and on their performance....