Results 111 to 120 of about 90,445 (245)

The obligations of VAT payers regarding the ‘reverse taxation’ and the tax adjustment for fixed assets [PDF]

In accordance with the provisions of Title VI regarding VAT from the Fiscal Code, the suppliers and the beneficiaries of certain goods delivery or services registered with VAT aims, are obliged to apply simplification measures also called “reverse ...
Antonescu, Mihai, Antonescu, Ligia
core  

Lab‐Scale Fabrication Process Selection for Soft Robotics: Benchmarking, Tradeoffs, and Guidelines for Formative Manufacturing of Soft Silicone Components

Advanced Intelligent Systems, EarlyView.
Fabrication shapes soft robot performance, but benchmarking data and selection guidelines remain scarce. We fabricate silicone actuators using two molding techniques and three mold types, characterizing them with cycle testing, microscopy, profilometry, and 3D imaging. Applying our lab‐scale, soft robotics‐specific fabrication evaluation criteria shows
Charlotte M. Folinus, Daniel Massimino, Cat Arase, Kaitlyn P. Becker   +3 more
wiley   +1 more source

Coordinating VATs Between EU Member States [PDF]

The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force.
Bernd Genser
core  

Continuous and Large‐Scale: ELEANOR, the Soft Architected Arm Inspired by the Elephant Trunk

Advanced Intelligent Systems, EarlyView.
A large‐scale, architected continuum robot inspired by the macroscopic properties of the African elephant trunk achieves adaptive elephant‐like movements and whole‐body grasping. The results demonstrate that designing from the natural system’s macroscopic properties, rather than prescribing behaviors, provides a powerful strategy for developing ...
Giovanna A. Naselli, Anderson B. Nardin, Seonggun Joe, Ryan Drinkwater, Enrico Donato, Diego Bianchi, Egidio Falotico, Michel C. Milinkovitch, Lucia Beccai   +8 more
wiley   +1 more source

The Collection Efficiency of the Value Added Tax: Theory and International Evidence [PDF]

This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on ...
Yothin Jinjarak, Joshua Aizenman
core  

A Comprehensive Review on Additive Manufacturing of Smart Components: Technologies, Applications, and Future Scope

Advanced Intelligent Systems, EarlyView.
How can additive manufacturing enable components that sense, adapt, heal, and power themselves? This review synthesizes recent advances in smart functionalities, manufacturing technologies, and intelligent design strategies, revealing a pathway toward fully integrated, autonomous, and multifunctional systems across diverse engineering sectors. Additive
Aiswarya Rony, P. M. Ushasree, Michael Short, Jinoop Arackal Narayanan   +3 more
wiley   +1 more source

A second species of non‐crocodyliform crocodylomorph from the Late Triassic fissure deposits of southwestern UK: Implications for locomotory ecological diversity in Saltoposuchidae

The Anatomical Record, EarlyView.
Abstract The Late Triassic–Early Jurassic fissures of the Bristol Channel area (southwest England and south Wales) are renowned for their diverse vertebrate faunas. These assemblages have yielded an array of predominantly small‐bodied forms that are crucial to our understanding of the early evolution of several major tetrapod clades.
Ewan H. Bodenham, Stephan N. F. Spiekman, Susannah C. R. Maidment, Paul Upchurch, Philip D. Mannion   +4 more
wiley   +1 more source

Innervation of the tubarial glands: A hypothesis‐driven anatomical review

The Anatomical Record, EarlyView.
Abstract The tubarial glands have been described as a macroscopic bilateral glandular complex in the posterolateral nasopharynx near the torus tubarius and the pharyngeal opening of the Eustachian tube. Since their recognition on prostate‐specific membrane antigen‐based imaging, their anatomical classification has remained debated, with converging ...
Mugurel Constantin Rusu, Ivan Varga, Răzvan Costin Tudose   +2 more
wiley   +1 more source

Postcranial anatomy and osteohistology of an early prozostrodont cynodont from the Upper Triassic of Brazil

The Anatomical Record, EarlyView.
Abstract Prozostrodon brasiliensis, a probainognathian cynodont of the clade Prozostrodontia, is recognized as a key taxon for understanding the origin of Mammaliaformes and mammals. Despite detailed investigations of its cranial anatomy, the postcranial skeleton has received comparatively less attention.
Iasmim M. Michelotti, Lívia Roese‐Miron, Brodsky Dantas Macedo Farias, Marina Bento Soares, Leonardo Kerber   +4 more
wiley   +1 more source

Suture Slippage Is Influenced by Suture Type and Bone Density in a Knotless Lateral Row Rotator Cuff Repair: A Biomechanical Analysis

Arthroscopy, Sports Medicine, and Rehabilitation, EarlyView.
Purpose To evaluate the influence of suture material and bone density on suture slippage in knotless lateral row anchors used in rotator cuff repair. Methods Analysis of 3 different suture materials loaded into a single lateral row anchor and tested in 2 different densities (osteoporotic and normal) of Sawbone models was conducted.
Kushalappa Subbiah, Matthew Donaldson, Cameron Stephen, Allan Young, Benjamin Cass, Elizabeth C. Clarke, Margaret M. Smith   +6 more
wiley   +1 more source