Results 71 to 80 of about 61,543 (316)

Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system. [PDF]

Heliyon, 2022
Akrong GB, Shao Y, Owusu E.
europepmc   +1 more source

Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization

AIChE Journal, EarlyView.
Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son, Chan Kim, Ji Hun Pak, Hain Lee, Jong Min Lee   +4 more
wiley   +1 more source

Effects of tax reform on Argentina's revenues [PDF]

Too often, a good tax policy proposal is considered sufficient to improve the tax system - too little consideration is given to weaknesses in tax administration, perhaps because of measurement problems.
Morisset, Jacques, Izquierdo, Alejandro
core  

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

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, Yong Kwon Chae, Seoung‐Jin Hong, Younggen Lee, Dongwook Yang, Byunggi Kim, Sang Wook Kang, Young‐Jin Kim   +7 more
wiley   +1 more source

APPEAL IN TAX PROCEDURE

Pravo, 2013
The right to appeal is granted to every taxpayer who considers that his right has been denied or injured with enactment of the tax-administrative act in the tax procedure.
Jasmina Ivanović Knežević
doaj  

Is there a connection between the tax administration and the political power?

, 2003
This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater
Esteller Moré, Alejandro
core  

Field‐Programable Dynamics in a Soft Magnetic Actuator Enabling True Random Number Generation and Reservoir Computing

Advanced Intelligent Systems, EarlyView.
Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata, Oleksandr V. Pylypovskyi, Eleonora Raimondo, Rico Illing, Yevhen Zabila, Lin Guo, Guannan Mu, Mónica Navarro López, Xu Wang, Georgios Tzortzinis, Angelos Filippatos, Gilbert Santiago Cañón Bermúdez, Francesca Garescì, Giovanni Finocchio, Denys Makarov   +14 more
wiley   +1 more source

Constructing a Novel Network Structure Weighting Technique into the ANP Decision Support System for Optimal Alternative Evaluation: A Case Study on Crowdfunding Tokenization for Startup Financing

International Journal of Computational Intelligence Systems
This study constructed a novel decision-making framework for startup companies to evaluate token financing options. A Network structure weighting (NSW) technique was developed and integrated with the analytic network process (ANP) to create a ...
Chun-Yueh Lin
doaj   +1 more source

Relationships of mental budgeting of the self-employed without personnel with tax compliance, pension, and disability arrangements

Frontiers in Behavioral Economics
IntroductionSelf-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances.
Gerrit Antonides, I. Manon de Groot
doaj   +1 more source

Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]

Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Markus Schaffner, Benno Torgler
core