This Article proposes a source tax system for emerging economies that promotes development by encouraging the importation of capital and technologies while at the same time providing tax revenue for development. Since freer trade and freer factor mobility have made the traditional territorial notion of source taxation obsolete, emerging economies should recognize that source taxation must inste...

Issues in globalisation and internationalisation of higher education have become a prominent topic not only in Scotland but also across the developed world. Here, Scottish Government’s Higher Education Review Phase 2 (March 2003) and the SFC’s publication of Higher Education in Scotland: A Baseline Report (July 2004), made a start by looking at some quantitative measures comparing Scotland’s hi...

as a commercial instrument, bank check has an important role in the life of international economy. therefore, along with unification of international regulations for bill of exchange and promissory note, the idea of applying uniform regulations to the check was gradually improved led to the approval of three genève conventions in march 1931. the said conventions were accepted by most countries ...

accessibility to the improved (breeded) plant varieties is vital for agricultural and horticultural industries. providing food-security for growing population of the world, sustainable agricultural production, need for an increase in agricultural incomes, economic development and improvement are necessary for sustainable efforts in the field of plant breeding and improving. considering the spec...

Background While responsible innovation in health (RIH) suggests that health innovations could be purposefully designed to better support health systems, little is known about the system-level challenges that it should address. The goal of this paper is thus to document what is known about health systems’ demand for innovations.   Methods We searched 8 databases to perfo...