Results 81 to 90 of about 36,316 (266)

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

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

The Impact of Tax Audits and Digitalization on the Amount of Tax Arrears: Analysis of Factors Influencing the Efficiency of Tax Collection [PDF]

ACTA VŠFS
Background - Digitalization has become one of the most important trends in modern tax administration and public sector management. Tax authorities increasingly rely on digital technologies to improve administrative efficiency, enhance taxpayer services ...
SLEZÁK, Jiří
doaj   +1 more source

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

ABOUT THE MODIFICATION OF FISCAL RULES IN OF INVESTMENT DEVELOPMENT OF THE RUSSIAN ECONOMY

Финансы: теория и практика, 2017
The article analyzes the problem of modifying the budget rules while facing a slowdown of the economic growth in Russia in the context of high levels of natural rent.
V. V. Maslennikov, M. R. Pinskaya
doaj  

Optimizing Tax Compliance: Understanding the Link Between Company Tax Administration and Tax Avoidance (A Survey of Public Companies in Indonesia, Malaysia, Singapore, and Thailand for the 2022–2023 Period)

Economies
Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance.
Arie Pratama, Kamaruzzaman Muhammad
doaj   +1 more source

The Robotisation of Tax Administration

, 2022
De La Feria, R, Amparo Grau Ruiz, M
openaire   +2 more sources

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

Sports Law: Some Introductory Considerations

Annals of Applied Sport Science, 2016
With the rise of importance of sport as a social phenomenon in recent decades, more public attention has been paid to the issue of the legal nature of the rules governing social relations in sports.
Miloš Galantić
doaj  

Risk-Sensitive Performance Evaluation of Life Insurance Markets in EU and EEA Countries: A MPSI–CoCoSo Approach

Risks
The life insurance sector plays a critical role in the financial stability of countries due to its long-term liability structure and strong interaction with the financial system.
Neylan Kaya, Aslıhan Ersoy Bozcuk, Güler Ferhan Ünal Uyar, Münevver Sena Özden, Mustafa Terzioğlu, Burçin Tutcu, Hasan Talaş   +6 more
doaj   +1 more source