Results 61 to 70 of about 137,739 (283)

Налог на прибыль: проблема оптимизации и направления реализации [PDF]

open access: yes, 2015
Налоговое планирование играет важную роль на эффективность деятельности компании. В этой связи важно учитывать риски при введении той или иной нормы налогового планирования.
Осипова, А. Г.
core  

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

open access: yesAdvanced 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   +7 more
wiley   +1 more source

Tax Evasion in the Modern World: Institutional Aspects [PDF]

open access: yesФинансовый журнал
The purpose of the article is to systematize the institutional characteristics of tax evasion in the system of international economic relations. The role of institutional structures in preventing individuals and legal entities from failing to fulfill ...
Alexander I. Pogorletskiy
doaj   +1 more source

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

MECHANISM OF REALIZATION OF TAX BENEFITS IN FREE TRADE ZONE IN CRIMEA [PDF]

open access: yesKrymskij Naučnyj Vestnik, 2015
The article considers the conditions of participation of residents in the special economic zone of Crimea and Sevastopol, the list of tax benefits provided under the activity regulated by law.
Anastasia Smagina
doaj  

A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery

open access: yesBatteries &Supercaps, EarlyView.
A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam   +3 more
wiley   +1 more source

TAX OPTIMIZATION AS A DECISIVE FACTOR OF ECONOMIC DEVELOPMENT (THE CASE OF POLAND)

open access: yesBaltic Journal of Economic Studies, 2016
The main purpose of the paper is to compare the system of taxation and tax optimization in Poland with solutions in the selected EU Member States and its influence on economic development. The paper presents the system of taxation in Poland compared with
Mykola Andriyash
doaj  

Offshore from the Point of View of their Russian Participants

open access: yesVestnik MGIMO-Universiteta, 2013
In this article the author publishes the results of his survey of Russian investors’ offshore activity made in the form of an interview of businessmen and consultants from offshore business. The analysis of the collected data is carried out.
K. G. Tatulov
doaj   +1 more source

Fiscal Optimization Through the Acquisition of Intra Group Services [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2022
This empirical study addresses the fiscal optimization of the profit tax by purchasing intragroup services for planning, respectively preparing the financial statements and adjusting the income and profit tax, with an impact on the deduction of value ...
Marius Boita   +2 more
doaj  

On Choosing a Flat-Rate Income Tax Schedule [PDF]

open access: yes
This paper applies a numerical optimization technique using microunit tax data to the problem of choosing the parameters of a flat-rate tax system, should one be desired.
Joel Slemrod, Shlomo Yitzhaki
core  

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