Results 61 to 70 of about 2,095 (193)

Taxation of Digital Services in the Context of Freedom to Provide Services

open access: yesFinancial Law Review, 2023
The presented paper is dedicated to the taxation of digital services in the light of one of the basic freedoms of the European internal market, namely the freedom to provide services according to Art.
Soňa Simić
doaj   +1 more source

Workload equity in multiperiod vehicle routing problems

open access: yesInternational Transactions in Operational Research, Volume 33, Issue 1, Page 245-267, January 2026.
Abstract An equitable distribution of workload is essential when deploying vehicle routing solutions in practice. For this reason, previous studies have formulated vehicle routing problems with workload‐balance objectives or constraints, leading to trade‐off solutions between routing costs and workload equity.
Najmeh Nekooghadirli   +3 more
wiley   +1 more source

Post-translational modification patterns on β-myosin heavy chain are altered in ischemic and nonischemic human hearts

open access: yeseLife, 2022
Phosphorylation and acetylation of sarcomeric proteins are important for fine-tuning myocardial contractility. Here, we used bottom-up proteomics and label-free quantification to identify novel post-translational modifications (PTMs) on β-myosin heavy ...
Maicon Landim-Vieira   +14 more
doaj   +1 more source

Design and Analysis of an Origami Robot With Tensegrity Characteristics

open access: yesApplied Bionics and Biomechanics, Volume 2026, Issue 1, 2026.
In recent years, small ground robots have demonstrated significant potential in the exploration of complex environments and in rescue operations. However, the rigid structure of conventional robots affects the adaptability and popularity of robots. The research team was inspired by features such as the miniaturization and transport costs of origami ...
Peng Ni   +4 more
wiley   +1 more source

Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU

open access: yesFinancial Law Review, 2023
The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other ...
Miroslav Štrkolec, Ladislav Hrabčák
doaj   +1 more source

Miniaturized Single‐Layer Quasielliptic Response HMSIW Filter With Four Transmission Poles

open access: yesInternational Journal of Antennas and Propagation, Volume 2026, Issue 1, 2026.
This study presents a miniaturized filter based on half‐mode substrate‐integrated waveguide (HMSIW) resonant cavities, a bent‐line resonator, and a composite right/left‐handed (CRLH) resonator. The filter employs two HMSIW resonant cavities, which effectively reduce its size and prevent the propagation of higher‐order modes TE120 and TE220 within the ...
Xiaohei Yan   +3 more
wiley   +1 more source

A Flexible Design Cross‐Coupled SIW Bandpass Filter With Different Path Loads Using Mixed‐Coupling Topology

open access: yesInternational Journal of RF and Microwave Computer-Aided Engineering, Volume 2026, Issue 1, 2026.
This paper presents an innovative coupling design for a bandpass substrate integrated waveguide (SIW) filter, enabling high selectivity and facilitating flexible design. The proposed filter design has two parts: one is a mixed coupling structure, and the second part is a cross‐coupling path.
Govind Kumar Mishra   +3 more
wiley   +1 more source

The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics

open access: yesFinancial Law Review, 2021
The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic
Jana Bellová, Taťána Špírková
doaj   +1 more source

Short‐chain acyl post‐translational modifications in cancers: Mechanisms, roles, and therapeutic implications

open access: yesCancer Communications, Volume 45, Issue 10, Page 1247-1284, October 2025.
Abstract Post‐translational modifications (PTMs) play a pivotal role in epigenetic regulation and are key pathways for modulating protein functionality. PTMs involve the covalent attachment of distinct chemical groups, such as succinyl, crotonyl, and lactyl, at specific protein sites, which alter protein structure, function, stability, and activity ...
Ting Wu   +16 more
wiley   +1 more source

The Taxpayer’s Right to Privacy in Context of the Article 48 of the Polish Act on National Revenue Administration (KAS)

open access: yesFinancial Law Review, 2023
The considerations concern a problem that is rarely raised on the basis of tax issues, namely the taxpayer's right to privacy. They are carried out in the context of one of the legal regulations which
Anna Drywa
doaj   +1 more source

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