Results 81 to 90 of about 7,434,983 (307)

Efficiency Effects of Tax Deductions for Work-Related Expenses [PDF]

In this paper it is shown that allowing the deduction of work-related expenses has a strictly positive effect on tax efficiency only if two conditions hold jointly: (i) The expenses should be interpretable as real cost and (ii) the expenses should be ...
Wolfram F. Richter
core  

Effects of Mg on Microstructure and Solidification of a Hypereutectic Zn–8 wt.%Al Alloy

Advanced Engineering Materials, EarlyView.
An appreciable set of results involving thermal data, microstructure, chemical composition, and microstructural growth laws is reported for ZnAlMg alloys. Such results demonstrate that ZnAlMg alloys have high potential for applications in automotive self‐lubricating components, batteries, and electrical systems.
Raí B. de Sousa, Jeverton L. Paixão, Daylla S. Silva, Bruno S. Sobral, Mucio D. de Medeiros, José E. Spinelli, Bismarck L. Silva   +6 more
wiley   +1 more source

Scenarios for Calculating Profitability for Eggplant Cultivation in Protected Areas

Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca: Horticulture
In the context of current climate challenges and the need to increase efficiency in agriculture, growing vegetables in protected areas becomes a viable solution to ensure the continuity and quality of production.
Ancuța MARIN, Diana-Maria ILIE, Ruxandra-Eugenia POP, Steliana RODINO, Vili DRAGOMIR, Rozi Liliana BEREVOIANU   +5 more
doaj   +1 more source

Determinants of Financial Performance for the Clothing Industry: A Romanian Approach [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
In the present paper, an experimental study is developed on how asset-liability-equity-employees influence the financial performance of companies in the Romanian garment industry with the aim of identifying the managerial decision-making factors in order
Teodora Maria Suciu
doaj   +1 more source

PRIMARY MATRIMONIAL REGIME AS REGULATED BY THE CURRENT ROMANIAN CIVIL CODE. MARRIAGE EXPENSES

Agora International Journal of Juridical Sciences, 2015
Renouncing the binding nature of the legal matrimonial regime[1], upon adoption of the new Civil Code, the Romanian lawmaker consecrated the patrimonial freedom of the spouses to decide as they deem appropriate and fit with regard to the property that is the object of their property relations.
openaire   +2 more sources

All‐in‐One Analog AI Hardware: On‐Chip Training and Inference with Conductive‐Metal‐Oxide/HfOx ReRAM Devices

Advanced Functional Materials, EarlyView.
An all‐in‐one analog AI accelerator is presented, enabling on‐chip training, weight retention, and long‐term inference acceleration. It leverages a BEOL‐integrated CMO/HfOx ReRAM array with low‐voltage operation (<1.5 V), multi‐bit capability over 32 states, low programming noise (10 nS), and near‐ideal weight transfer.
Donato Francesco Falcone, Victoria Clerico, Wooseok Choi, Tommaso Stecconi, Folkert Horst, Laura Bégon‐Lours, Matteo Galetta, Antonio La Porta, Nikhil Garg, Fabien Alibart, Bert Jan Offrein, Valeria Bragaglia   +11 more
wiley   +1 more source

Tax Deductibility of Commuting Expenses and Residential Land Use with more than one Center [PDF]

This paper analyzes the treatment of commuting expenses by the income tax code from a normative and a positive point of view within a continuous space framework with endogenous residence choices and perfect labor mobility.
Matthias Wrede
core  

The Market-Implied Economic Lives of Advertising Expenses and R&D Expenses

, 2005
Advertising expenses and research and development expenses are typically treated as operating expenses that affect current income. Managers often view advertising expenses and research and development expenses as costs and have difficulty identifying
Miller, Tom W., McAllister, John P., Mathisen, Richard W.   +2 more
core   +2 more sources

DECOMPENSATED CHRONIC HEART FAILURE: FROM PATHOGENESIS TO PROGNOSIS

Кардиоваскулярная терапия и профилактика, 2016
The cumulative impact  of the  so  called  “reversible” risk factors  into development  of chronic heart failure (CHF) is significant even with no significant myocardium injury.
K. S. Fazulina
doaj   +1 more source

Laser‐Induced Graphene from Waste Almond Shells

Advanced Functional Materials, EarlyView.
Almond shells, an abundant agricultural by‐product, are repurposed to create a fully bioderived almond shell/chitosan composite (ASC) degradable in soil. ASC is converted into laser‐induced graphene (LIG) by laser scribing and proposed as a substrate for transient electronics.
Yulia Steksova, Anna Chiara Bressi, Marina Galliani, Attilio Marino, Gianni Ciofani, Eduardo Machado‐Charry, Hilda Gomez Bernal, Alessandra Francini, Luca Sebastiani, Francesco Greco   +9 more
wiley   +1 more source