Results 31 to 40 of about 4,631,632 (298)

Provisions for eviction and employer retirement, their recognition and accounting and tax measurement

Revista Arbitrada Interdisciplinaria Koinonía, 2020
The objective of this study is to design a methodological guide for the accounting and tax treatment of Provisions for eviction and employer retirement, their recognition and accounting and tax measurement of labor benefits under IFRS for SMEs of the ...
Marco Antonio Chacón-González, Verónica Paulina Moreno-Narváez, Jaime Fabián Díaz-Córdova   +2 more
doaj   +1 more source

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

Arthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo, Bhavisha Desai, Abiola Oladapo, Nana Kragh, Rebekah Zincavage, Brad Padilla, Naomi Schlesinger   +6 more
wiley   +1 more source

TAX PLANNING: OPTIMIZATION TOOL OF DEBTS TOWARDS THE BUDGET [PDF]

Economica, 2017
Tax planning is complex of measures,consisting in the reduction of tax payments under the law. Tax planning at the enterprise starts from the initial structuring of businesses and activities and can be carried out both at entity level (corporate) and ...
Anatol GRAUR
doaj  

The EU apportionment formula: insights from a business case

Journal of Business Economics and Management, 2013
In this paper we use firm level data from a listed multinational to investigate how several designs for the Common Consolidated Corporate Tax Base (CCCTB) formula could affect the allocation of the consolidated tax base.
Annelies Roggeman, Isabelle Verleyen, Philippe Van Cauwenberge, Carine Coppens   +3 more
doaj   +1 more source

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

Arthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim, Gary J. Macfarlane, Marcus J. Beasley   +2 more
wiley   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

Advanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang, Dong Hyun Lee, Conan Weiland, Won‐Il Lee, Kim Kisslinger, Mingzhao Liu, Aswin kumar Anbalagan, Xiao Tong, Soumyajit Mandal, Nikhil Tiwale, Houk Jang, Chang‐Yong Nam   +11 more
wiley   +1 more source

Magneto‐Ionic Devices With Polymer‐Based Electrolytes

Advanced Functional Materials, EarlyView.
Polymer electrolytes are introduced for magneto‐ionic devices based on hydroxide and hydrogen ions. The magneto‐ionic effect results in a pronounced voltage‐controlled variation of coercivity in both devices. The switching speed is in the range of 100 ms.
Markus Gößler, Richard Weber, Michael Sommer, Karin Leistner   +3 more
wiley   +1 more source

Impact of a Common Corporate Tax Base on the effective tax burden in Belgium

Journal of Business Economics and Management, 2014
In March 2011, the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB). However, a Common Corporate Tax Base (CCTB), leaving consolidation and apportionment out of consideration, appears to be a more realistic ...
Annelies Roggeman, Isabelle Verleyen, Philippe Van Cauwenberge, Carine Coppens   +3 more
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

THE INCORRECTNESS OF ESTIMATING OF TAX BASE IN INCOME TAXES IN THE RESEARCH

Acta Universitatis Lodziensis. Folia Oeconomica, 2014
The effect of transformation in Poland is tax evasion of income taxes. One way of diminishing the tax evasion is estimating of tax base. The provisions point out different methods of estimating of the tax base.
Radosław Witczak
doaj