Results 21 to 30 of about 605,367 (283)

Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics

open access: yesSustainability, 2020
The value added tax is an important part of revenues of the European Union and its Member States. The aim of the paper is to statistically analyse the extent of positive impact of selected legislative measures introduced in the fight against tax evasion ...
Kateřina Krzikallová   +1 more
semanticscholar   +1 more source

Facilitating connection to enhance college student well‐being: Evaluation of an experiential group program

open access: yesAmerican Journal of Community Psychology, Volume 70, Issue 3-4, Page 314-326, December 2022., 2022
Abstract This randomized controlled trial examined the impact of The Connection Project, an experiential, relationship‐focused intervention designed to improve school belongingness and decrease symptoms of depression and loneliness among new college students.
Meghan A. Costello   +6 more
wiley   +1 more source

VALUE ADDED TAX IN REORGANISATION [PDF]

open access: yesActa Oeconomica Pragensia, 2018
This paper discusses the current Czech and European legal framework applicable to the adjustment to the taxable amount with respect to claims partially cancelled due to the insolvency of the customer resolved by reorganisation. The partial cancellation, according to the authors, serves as grounds to adjust a taxable amount under the EU VAT Directive ...
Jan Králíček, Václav Žalud
openaire   +2 more sources

The Effects of the Value-Added Tax on Revenue and Inequality

open access: yes, 2019
This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional country fixed effect regressions and instrumental variable analyses, where VAT ...
Kaisa Alavuotunki   +2 more
semanticscholar   +1 more source

Global Trends in Risk Factors for Low Back Pain: An Analysis of the Global Burden of Disease Study Data From 1990 to 2021

open access: yesArthritis Care &Research, EarlyView.
Objective The increasing burden associated with low back pain (LBP) is a critical issue. This is a novel analysis of trends in risk factors for LBP aiming to identify risk factors that require further attention or consideration in global policies to reduce the burden of LBP.
Katharine E. Roberts   +5 more
wiley   +1 more source

THE ECONOMIC AND SOCIAL IMPACT OF THE ADOPTION OF VALUE-ADDED TAX IN SAUDI ARABIA

open access: yesInternational Journal of Economics Business and Accounting Research (IJEBAR), 2020
The purpose of this study is to determine the economic and social effects of the adoption of value-added tax in the Kingdom of Saudi Arabia. To achieve this goal, a descriptive and an analytical approach was used.
Adel Bogari
semanticscholar   +1 more source

Assessing the Ecological Value: Monetizing Process Innovations in Tailored Forming

open access: yesAdvanced Engineering Materials, EarlyView.
This article introduces a method for evaluating the sustainability of innovations, even with limited data. The method is illustrated through an analysis of the “Tailored Forming” technology, which explores the impact of sustainability on economic value added.
Jonas Schneider   +4 more
wiley   +1 more source

Advanced Materials for Biological Field‐Effect Transistors (Bio‐FETs) in Precision Healthcare and Biosensing

open access: yesAdvanced Healthcare Materials, EarlyView.
This review explores how advanced materials enhance Bio‐FETs for precision healthcare and biosensing. It covers their working principles, surface functionalization, and ultra‐sensitive detection capabilities. The integration of flexible designs, AI, and IoT for real‐time monitoring is discussed, along with challenges like material reproducibility and ...
Minal Pandey   +5 more
wiley   +1 more source

Modulating the Evolution of Metastable CaO* for the Near‐Theoretical Performance Breakthrough of Ni/CeO2‐CaO in Integrated CO2 Capture and Methanation

open access: yesAdvanced Science, EarlyView.
A low‐temperature hydrogen spillover decomposition strategy is proposed to reveal the influence of the CaCO3 parent conversion process on the properties of nascent CaO. Under the guidance of the advanced synthesis strategy, the properties of calcium‐based dual‐functional materials are maximally exploited.
Lifei Wei   +7 more
wiley   +1 more source

Scalable and Integrated Photocatalytic Reactor Systems for Solar‐to‐Fuel Production: Photoredox and Photoreforming Processes

open access: yesAdvanced Energy Materials, EarlyView.
Solar fuels and other value‐added chemicals derived from light‐driven reactions are highly desirable. Although advanced photoactive materials have been reported, demonstrations of their feasibility in large‐scale production are needed. Hence, strategies and recent efforts in scaling up photocatalytic reactors and integrating them into comprehensive ...
Hoi Ying Chung   +5 more
wiley   +1 more source

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