Results 141 to 150 of about 1,842,464 (381)
Annals of Gastroenterological Surgery, EarlyView.This study aimed to clarify whether differences in minimally invasive surgery outcomes are associated with regional and patient characteristics. This study found regional and patient characteristic disparities in minimally invasive surgical outcomes; national policies should be implemented to address these inequities.
Atsushi Hamabe +9 more
wiley +1 more source
Making Tax Smart: Feasibility of Distributed Ledger Technology for building tax compliance functionality to Central Bank Digital Currency [PDF]
arXivThe latest advancements in Distributed Ledger Technology (DLT), and payment architectures such as the UK's New Payments Architecture, present opportunities for leveraging the hidden informational value and intelligence within payments. In this paper, we present Smart Money, an infrastructure capability for a Central Bank Digital Currency (CBDC) which ...
arxiv
Dataset of companies' profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts. [PDF]
F1000Res, 2023 Mgammal M, Al-Matari E.
europepmc +1 more source
An Analysis of South Africa's Value Added Tax [PDF]
In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa.
Go, Delfin S. +3 more
core
Tiling Robotics: A New Paradigm of Shape‐Morphing Reconfigurable Robots
Advanced Intelligent Systems, EarlyView.Tiling robotics is a novel paradigm of shape‐morphing reconfigurable robots, defining them as polyform‐inspired machines capable of transforming between at least two polymorphic shapes. Various reconfiguration‐enabling and locomotion mechanisms of tiling robots are comparatively analyzed, with the electromechanical developments, along with a proposed ...
S. M. Bhagya P. Samarakoon +2 more
wiley +1 more source
Tax systems for sustainable economic development [PDF]
arXivA complete description of taxation systems that ensure sustainable economic development is given. These tax systems depend on production technologies and gross output volumes. Explicit formulas for such dependencies are found. In a sustainable economy, the value added either exceeds or is strictly less than the value of the product produced. The latter
arxiv
The Equity Impact of the Value-Added Tax in Bangladesh [PDF]
, 1994 Shahabuddin Hossain
openalex +1 more source
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 +7 more
wiley +1 more source
Implications of state policy context for the well‐being of immigrant families with young children
American Journal of Community Psychology, EarlyView.Abstract There is notable variation in state‐level social policy exclusions for immigrant parents and their children. Little research has investigated how these exclusions impair the well‐being of immigrant families. This study examined how state‐level social policy exclusions for immigrants are associated with the well‐being of immigrant parents and ...
Kevin Ferreira van Leer +5 more
wiley +1 more source
American Journal of Industrial Medicine, EarlyView.ABSTRACT Background Workplace benefits such as paid sick leave and employer‐sponsored health insurance influence workers' ability to take time off when ill or injured. We examined whether and to what extent these workplace benefits complement each other in affecting health‐related work absences, and whether associations varied by employment status ...
Jim P. Stimpson +3 more
wiley +1 more source