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Increasing the output of a processing machine should often be achieved by increasing the machine’s operating speed. Associated with the increasing operating speed are undesirable effects occurring on the machine or process, e.g. vibrations that limit the
Olaf Holowenko +3 more
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The article summarizes today’s theoretical aspects of the notion ‘working assets’ and their management with focus on the most widely used in Russia ideas about this group of enterprise and organization assets.
A. A. Khvostova
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TAXATION OF ENTERPRISES IN THE CONTEXT OF POST-WAR STIMULATION OF THE ECONOMIC DEVELOPMENT OF UKRAINE [PDF]
The tax system of Ukraine has gone through a rather long path of transformation and improvement, but even today it has a number of shortcomings that do not allow it to fulfill one of its main tasks - to contribute to the solution of the primary needs ...
Inna V. Levytska +2 more
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TAXATION AND ACCOUNTING ASPECTS REGARDING VAT CANCELLATION TO ENTITIES WITH VAT CODE CANCELED [PDF]
Economic entities may register, for VAT purposes, before or after the start of economic activity. In practice, for taxable persons registered for VAT purposes, situations may arise that lead to the cancellation of the VAT code.
CIUMAG MARIN, CIUMAG ANCA
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The IsoVAT Corpus: Parameterization of Musical Features for Affective Composition
While there is a breadth of research in mapping Western musical features to perceived emotion within research in music and emotion, a critique of the field is that this breadth of methodologies lacks in inter-communication, which may reduce the ...
Cale Plut +3 more
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Specifics of the Tax System to Support Tourism before and during the COVID-19 Pandemic: Evidence from South American Countries [PDF]
Research background: Following the global trends concerning “tourism taxation,” South American governments identified and applied policies on taxation to raise revenues or fiscal relaxation measures to support their tourism sectors as strategies to ...
Honajzrová Banús Shirley Consuelo
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THE ABUSE OF LAW CLAUSE WITH RESPECT TO VAT
This article presents a problem of the abuse of law clause with respect to VAT that gives rise to numerous disputes between tax authorities and taxpayers. It aims at comprehensively discussing this problem, in the context of the source literature as well
Jerzy PUKAŁA, Taner ISMAILOV
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SAF-T – The Reporting that Will Improve the Collection?
The aim of the research paper is to project a framework of the newly introduced reporting tool SAF-T. Based on the guidelines launched by OECD, different countries implemented the model as indicated or a customized one.
Florin ANDREI, Alina PETRAȘ
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In vivo precision of the GE Lunar iDXA for the measurement of visceral adipose tissue in adults: the influence of body mass index. [PDF]
CoreScan is a new software for the GE Lunar iDXA, which provides a quantification of visceral adipose tissue (VAT). The objective of this study was to determine the in vivo precision of CoreScan for the measurement of VAT mass in a heterogeneous group of
B Oldroyd +10 more
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Czech legislation approaching several and joint liability for VAT payment
This article is devoted to the implementation of Article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, a description of the relevant Czech legislation ...
Tomáš Sejkora
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