Results 1 to 10 of about 430,429 (286)

A Novel Adaptive Interpolation Approach for the Implementation of Operating-Speed-Dependent Motion Profiles in Processing Machines

open access: yesEngineering Science and Technology, an International Journal, 2021
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
doaj   +1 more source

Methodological Approaches and Tools for Managing Working Assets in the System of Finance Management in Russian Corporations

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2021
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
doaj   +1 more source

TAXATION OF ENTERPRISES IN THE CONTEXT OF POST-WAR STIMULATION OF THE ECONOMIC DEVELOPMENT OF UKRAINE [PDF]

open access: yesAkademičnij Oglâd, 2023
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
doaj   +1 more source

TAXATION AND ACCOUNTING ASPECTS REGARDING VAT CANCELLATION TO ENTITIES WITH VAT CODE CANCELED [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
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
doaj  

The IsoVAT Corpus: Parameterization of Musical Features for Affective Composition

open access: yesTransactions of the International Society for Music Information Retrieval, 2022
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
doaj   +1 more source

Specifics of the Tax System to Support Tourism before and during the COVID-19 Pandemic: Evidence from South American Countries [PDF]

open access: yesSHS Web of Conferences, 2021
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
doaj   +1 more source

THE ABUSE OF LAW CLAUSE WITH RESPECT TO VAT

open access: yesHumanities and Social Sciences, 2023
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
doaj   +1 more source

SAF-T – The Reporting that Will Improve the Collection?

open access: yesCECCAR Business Review, 2022
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
doaj   +1 more source

In vivo precision of the GE Lunar iDXA for the measurement of visceral adipose tissue in adults: the influence of body mass index. [PDF]

open access: yes, 2014
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
core   +1 more source

Czech legislation approaching several and joint liability for VAT payment

open access: yesPrawo Budżetowe Państwa i Samorządu, 2019
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
doaj   +1 more source

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