Results 1 to 10 of about 44,663 (165)

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 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

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

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

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

Reprecusions of the introduction and change of the value added tax rate on the dynamics of the budget deficit [PDF]

open access: yesEkonomski Pogledi
This paper analyzes the impact of value added tax (VAT) on the volume of the budget deficit. As part of the research, we focus on the mechanisms through which the value-added tax affects state, i.e.
Janković Gordan, Golubović Miloš
doaj   +1 more source

The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2020
The purpose of this article is to determine the influence of the VAT rates variation, on different fields of activity of national economy, on the damage caused to the state's consolidated budget, from the point of view of the damage caused and damage ...
Miron Gabriela Monica
doaj   +1 more source

Ventilator-Associated Tracheobronchitis: To Treat or Not to Treat?

open access: yesAntibiotics, 2020
Ventilator-associated tracheobronchitis (VAT) is an infection commonly affecting mechanically ventilated intubated patients. Several studies suggest that VAT is associated with increased duration of mechanical ventilation (MV) and length of intensive ...
Despoina Koulenti   +7 more
doaj   +1 more source

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