Results 11 to 20 of about 1,159,549 (323)

Digitalisation of the Value Added Tax

open access: yesBratislava Law Review, 2021
This paper focuses on Value Added Tax (VAT), due to the importance of indirect taxes as one of the most vital tax revenue generators in the EU. VAT is more stable and contributes more to the tax mix than direct taxes.
Peter Rakovský
doaj   +1 more source

Inferring short-term volatility indicators from Bitcoin blockchain [PDF]

open access: yes, 2018
In this paper, we study the possibility of inferring early warning indicators (EWIs) for periods of extreme bitcoin price volatility using features obtained from Bitcoin daily transaction graphs.
A ElBahrawy   +18 more
core   +1 more source

HaTS: Hardware-Assisted Transaction Scheduler [PDF]

open access: yes, 2020
In this paper we present HaTS, a Hardware-assisted Transaction Scheduler. HaTS improves performance of concurrent applications by classifying the executions of their atomic blocks (or in-memory transactions) into scheduling queues, according to their so ...
Chen, Zhanhao   +4 more
core   +1 more source

Inadvertenţe în traducerile oficiale ale textelor legislaţiei europene/Inaccuracies in the Official Translations of European Legislation Texts

open access: yesAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, 2021
European Union law is enforced in Romania as a matter of priority, regardless of the quality or status of the parties. The official translations of European legislative acts into Romanian have a direct impact in one way or another on all those involved ...
Carmen Tamara Ungureanu
doaj   +1 more source

Profile-guided transaction coalescing—lowering transactional overheads by merging transactions [PDF]

open access: yesACM Transactions on Architecture and Code Optimization, 2013
Previous studies in software transactional memory mostly focused on reducing the overhead of transactional read and write operations. In this article, we introduce transaction coalescing , a profile-guided compiler optimization technique that attempts to reduce the overheads of starting and committing a transaction ...
Srđan Stipić   +4 more
openaire   +1 more source

Application of Blockchain Technology for Information Security Risk Management in the Electronic Banking System

open access: yesВестник Северо-Кавказского федерального университета, 2023
Introduction. The article examines the essence of Blockchain technology and the possibilities of its application in the banking sector. The most promising directions for the development of blockchain technology are specified.
O. V. Aseev   +2 more
doaj   +1 more source

Compensation methods to support cooperative applications: A case study in automated verification of schema requirements for an advanced transaction model [PDF]

open access: yes, 2001
Compensation plays an important role in advanced transaction models, cooperative work and workflow systems. A schema designer is typically required to supply for each transaction another transaction to semantically undo the effects of .
Ammann   +39 more
core   +7 more sources

The Roberta Mitchell Lecture: Structuring Responsibility in Securitization Transactions [PDF]

open access: yes, 2004
In this Lecture, Professor Schwarcz examines how complex securitization transactions may have created a “protection gap,” the conundrum that transaction parties may be unable to purchase or might not want to pay the price for full protection. As a result,
Engelson, Vadim   +2 more
core   +2 more sources

Hidden gems and borrowers with dirty little secrets: investment in soft information, borrower self-selection and competition [PDF]

open access: yes, 2013
This paper empirically examines the role of soft information in the competitive interaction between relationship and transaction banks. Soft information can be interpreted as a private signal about the quality of a firm that is observable to a ...
Gropp, Reint   +2 more
core   +1 more source

SOME LAW-ENFORCEABLE ASPECTS OF THE EXECUTION OF CONTRACTS WITH EXCESS OF POWERS IN ECONOMIC RELATIONS [PDF]

open access: yesAlfred Nobel University Journal of Law
The article is devoted to the consideration and analysis of the main theoretical and law enforcement aspects of transactions with abuse of authority and their subsequent approval in economic relations.
Veronika N. Shkabaro
doaj   +1 more source

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