Results 31 to 40 of about 16,658 (223)
Corruption and the shadow economy: an empirical analysis [PDF]
, 2009 Corruption, Shadow economy, Regulation, Tax burden, D73, H26, 017, 05,
Dreher, Axel +3 more
core +1 more source
Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises
Naše Gospodarstvo, 2019 This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
doaj +1 more source
Frontiers in Microbiology, 2020 Ingestion of food- or waterborne antibiotic-resistant bacteria may lead to the dissemination of antibiotic-resistance genes in the gut microbiota and the development of antibiotic-resistant bacterial infection, a significant threat to animal and public ...
Alexander Laskey +15 more
doaj +1 more source
Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances
Studia Ekonomiczne i Regionalne, 2019 Subject and purpose of work: The subject of this paper was to assess the old-age pension insurance in ZUS (Social Insurance Institution) and KRUS (Agricultural Social Insurance Fund) from the perspective of a person insured and the public finances.
Podstawka Łukasz
doaj +1 more source
Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland
International Journal of Management and Economics, 2018 In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of ...
Hybka Małgorzata Magdalena
doaj +1 more source
Modeling of the High-velocity Jet Powered by the Massive Star MWC 349A
The Astrophysical Journal, 2023 MWC 349A is a massive star with a well-known circumstellar disk rotating following a Keplerian law, and an ionized wind launched from the disk surface.
Antonio Martínez-Henares +8 more
doaj +1 more source
Annealing behavior of local zones of a 1070-H26 aluminum sheet by CO2 laser irradiation
Journal of Japan Institute of Light Metals, 2003 The characteristic of the annealing of a pure aluminum sheet by the CW-CO2 laser is examined. It is necessary to select a suitable laser irradiation condition to generate a full annealed part through the rear surface of the sheet. The irradiation conditions were the output of laser, the defocus distance from the focal point and the traverse speed of ...
NAKAMURA, Kazuhiko +3 more
openaire +2 more sources
Ag─S Sites Steer Furfural Electroreduction to Furfuryl Alcohol
Angewandte Chemie International Edition, EarlyView.A simple sulfide incorporation strategy turns silver into a highly active and selective catalyst for furfural electroreduction to furfuryl alcohol. Experiments combined with density functional theory reveal how isolated S sites promote hydrogenation while suppressing hydrofuroin coupling, enabling selective biomass upgrading.
Haibin Ma +6 more
wiley +1 more source
Tax Evasion in Europe: Causes and Consequences
ECONOMICSCorruption remains a perennial problem in Eastern Europe, especially in countries that have a socialist influence. This study examines the drivers, the effects on economic growth, and the measures that governments take to address this vice in these ...
Özker Ahmet Niyazi +4 more
doaj +1 more source
S‐Adenosylmethionine (SAM) hydrolases counter increased SAM epimerisation in thermophilic archaea
The FEBS Journal, EarlyView.S‐Adenosyl‐l‐methionine (SAM) is a vital enzyme cofactor. Epimerisation at the sulfonium centre of biologically active (SS,SCα)‐SAM is driven by heat, yielding biologically inactive (RS,SCα)‐SAM. Here, two novel archaeal SAM hydrolases from the thermophilic Sulfolobus acidocaldarius and the halophilic Haloferax volcanii are shown to cleave (RS,SCα)‐SAM.
Agnes Bartels +7 more
wiley +1 more source