Results 111 to 120 of about 236,197 (358)
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Background The annual number of pancreatoduodenectomies (PDs) in the United States has increased over the past decade, but the facility types driving this growth and whether outcomes have improved remain unclear. We aimed to identify characteristics of facilities with increasing PD volumes and assess national trends in centralization ...
Koichi Tomita, Naruhiko Ikoma
wiley +1 more source
Analysis of double economic taxation and the possibility of its application in the budget financing [PDF]
Oditor, 2018 It is practice in almost all countries of the world that funds for financing the budget are on the financial market through the use of short-term or securities-based securities, shares, bonds, etc.
Miljković Miloš, Savić Aleksandar
doaj
Taxing Human Capital Efficiently – The Double Dividend of Taxing Nonqualified Labour More Heavily Than Qualified Labour [PDF]
Assuming isoelastic returns to education and an endogenous supply of qualified and nonqualified labour, it is shown to be second-best efficient not to distort the choice of education.
Wolfram F. Richter
core
AIChE Journal, EarlyView.ABSTRACT Flexibility is a crucial characteristic of industrial systems that face increasing volatilities and is therefore essential to ensure feasible operation under uncertainty. Flexibility is often closely tied to the design of a system, and careful consideration must be taken to understand the trade‐off between design cost and operational ...
Jnana Sai Jagana +3 more
wiley +1 more source
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
NEW BORDERS OF VAT AFTER THE ACCESSION TO EU [PDF]
The accession of Romania to EU involves the obligation to enforce the same rules as the other member states, VAT being a tax which must exist and which must not allow competition disturbance among the economic operators within different member states, as
Budacia Lucian Constantin Gabriel
core
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
Environmental Taxation under Productive Differentials: An Efficiency Analysis [PDF]
In recent years, the pollution tax instrument has become a focus of the environmental policy debate. Many countries are presently considering implementing or increasing the rate of pollution taxes, while pollution abatement subsidies are used by local ...
Eleftheriou, Konstantinos +1 more
core +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source