VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU [PDF]
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority ...
Chang Woon Nam, Christian Breuer
core
Impact Evaluation of Cyberattacks on Connected and Automated Vehicles in Mixed Traffic Flow and Its Resilient and Robust Control Strategy. [PDF]
Sensors (Basel), 2022 Wang T +6 more
europepmc +1 more source
Online Risk Behaviours Among Adolescents: Identifying Areas of Digital Vulnerability
Children &Society, EarlyView.ABSTRACT As a period during which they undergo important physical, emotional and social changes, adolescence is of great importance for minors. In addition, adolescence is an initial stage in terms of children's use of their own mobile devices and their first access to the internet and social networks, an activity that becomes a generalised habit in ...
Sonia Carcelén‐García +2 more
wiley +1 more source
Rethinking control‐IQ+ technology: Simple strategies for easy optimization
Diabetes, Obesity and Metabolism, EarlyView.Abstract Control‐IQ+ is an automated insulin delivery (AID) algorithm approved for people with type 1 diabetes aged 2+ years and adults aged 18+ years with type 2 diabetes. While numerous publications support improved glycaemia and quality of life for people with diabetes, this practice paper is intended to encourage uptake for healthcare professionals
Viral N. Shah +5 more
wiley +1 more source
A randomised controlled feasibility study of food-related computerised attention training versus mindfulness training and waiting-list control for adults with overweight or obesity: the FOCUS study. [PDF]
J Eat Disord, 2023 Mercado D +4 more
europepmc +1 more source
Educational Theory, EarlyView.Abstract The tendency to silence higher education teachers and students around the globe who express opinions that others regard as wrong is increasing. This lack of interest in listening to, and at times silencing, people with opposing views raises the question of what makes higher education unique and worth protecting.
Silvia Edling
wiley +1 more source
Modified cue exposure for adolescents with binge eating behaviour: study protocol of a randomised pilot trial called EXI(ea)T. [PDF]
BMJ Open, 2023 Preuss-van Viersen H +7 more
europepmc +1 more source
Fish and Fisheries, EarlyView.ABSTRACT Monitoring recreational fisheries is difficult: anglers are widely dispersed, gear and practices vary, and many species are involved, which leads to fragmented and scarce data. To address these issues, we developed an Artificial Intelligence (AI) pipeline that turns angler‐reported photos into standardised records of catch composition and ...
Marco Signaroli +9 more
wiley +1 more source
DoSDefender: A Kernel-Mode TCP DoS Prevention in Software-Defined Networking. [PDF]
Sensors (Basel), 2023 Wang D +6 more
europepmc +1 more source
Hung Out to Dry: Gender Washing in Organizations
Gender, Work &Organization, EarlyView.ABSTRACT This paper advances feminist organizational theory by critically examining the phenomenon of gender washing, a strategic practice whereby organizations superficially promote gender equity while perpetuating discriminatory structures. Drawing on 12 in‐depth interviews with women across diverse UK industries and professional backgrounds, this ...
Rebecca L. Burke, J. Miguel Imas
wiley +1 more source