Results 111 to 120 of about 2,947,588 (303)

Building fiscal capacity in developing countries: Evidence on the role of information technology [PDF]

open access: yes, 2015
Limited fiscal capacity poses a significant challenge in developing countries. To mitigate this challenge, the adoption of electronic tax systems has been at the forefront of tax reforms; however, there is little systematic empirical evidence on the ...
Ali, Merima   +3 more
core  

A Simplified Laminar Flow Model for the Pultrusion of Glass Fiber/Polyethylene Terephthalate Commingled Yarns

open access: yesAdvanced Engineering Materials, EarlyView.
A simplified thermoplastic pultrusion model is developed to predict thermal fields in glass fiber/polyethylene terephthalate (GF/PET) composites with reduced computational cost. By combining effective material homogenization, validation against literature data, and Gaussian‐process‐based optimization, the study reveals how heating limits, pulling speed,
Elder Soares   +3 more
wiley   +1 more source

Relatório de acompanhamento fiscal : março 2026

open access: yes
Analisa a evolução de um dos principais programas sociais do orçamento público brasileiro, o Benefício de Prestação Continuada (BPC), previsto como direito assistencial em nossa Constituição e regulamentado pela Lei Orgânica de Assistência Social (Lei nº
Senado Federal, Instituição Fiscal Independente
core  

Assessments of the Effectiveness of the Croatian Fiscal Equalisation Model [PDF]

open access: yesFinancial Theory and Practice, 2007
No detailed analysis of the fiscal and economic inequalities of local units (at the municipality and city level) in Croatia has ever been published. The Government and the Finance Ministry have endeavoured by tax sharing, allocations of current grants ...
Mihaela Bronić, Anto Bajo
doaj  

Fostering Innovation: Streamlining Magnetocaloric Materials Research by Digitalization

open access: yesAdvanced Engineering Materials, EarlyView.
Magnetocaloric cooling (MCE) is an environmentally friendly refrigeration method with great potential. Optimizing MCE materials involves the preparation and screening of large quantities of samples, which in turn generates a large amount of data. A digitalization approach is presented that uses ontologies, knowledge graphs, and digital workflows to ...
Simon Bekemeier   +17 more
wiley   +1 more source

Relatório de acompanhamento fiscal : abril 2026

open access: yes
Inclui notas explicativas e bibliográficas.A IFI realizou uma análise sobre os impactos do aumento do preço do petróleo na economia brasileira entre 2026 e 2027. O estudo aponta que o choque do petróleo pode elevar a inflação (IPCA) entre 0,7 e 1,0 ponto
Senado Federal, Instituição Fiscal Independente
core  

EL FINANÇAMENT DELS GOVERNS SUBCENTRALS EN ELS PAÏSOS FEDERALS [PDF]

open access: yesRevista d'Estudis Autonòmics i Federals, 2006
The purpose of the article is to describe the main characteristics of the financingof sub-central bodies in federal states. The article focuses chiefly onbodies of an intermediate level, that is, the states that form the federation.The analysis is based ...
Núria Bosch Roca
doaj  

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

open access: yesAdvanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch   +3 more
wiley   +1 more source

The Optimal Taxation Approach to Intergovernmental Grants [PDF]

open access: yes
An optimal tax system equates the marginal cost of public funds across all tax bases. This idea is applied to a federation to derive the optimal unconditional transfers that will promote an optimal allocation of taxation and expenditures among the ...
Dahlby, Bev
core  

Home - About - Disclaimer - Privacy