Results 51 to 60 of about 90,445 (245)

Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment

CECCAR Business Review
In this article we aim to highlight the legislative changes regarding the VAT rates, namely the increase of the standard rate from 19% to 21%, the elimination of the reduced rate of 5%, and the transfer of certain operations to the 11% rate.
Elena STĂNCIULESCU
doaj   +1 more source

Hydrogel‐Based 3D‐Printed Anthropomorphic Breast Phantom for Emulating Mechanical and Dielectric Properties of Mammary Tissue. Applications in Microwave Imaging

Advanced Functional Materials, EarlyView.
A 3D‐printable breast phantom is developed using patient‐derived MRI data and hydrogels that replicate the dielectric properties of healthy and cancerous tissues. Mechanical and dielectric characterization confirm its suitability for microwave imaging.
Carlos M. Andreu, Daniel Álvarez Sánchez‐Bayuela, Gianluigi Tiberi, Eliana Canicattì, Agostino Monorchio, Ester Vázquez   +5 more
wiley   +1 more source

Does VAT reduce the instability of tax revenues? [PDF]

In this study, we examine whether or not the adoption of value-added tax (VAT) in developing countries is an effective way of stabilising tax revenues.
Hélène Ehrhart, Christian Ebeke
core   +2 more sources

Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues

CECCAR Business Review
In order to comply with accounting, tax, and legal regulations, we considered it necessary to present the national and European strategic framework for the energy transition, including the Romanian Energy Strategy 2025–2035 and the National Recovery and ...
Elena STĂNCIULESCU
doaj   +1 more source

Graded Metallopolymer Structures with Shape‐Memory Abilities via DLP‐Based 3D‐Printing

Advanced Functional Materials, EarlyView.
This study presents the digital light processing (DLP) based 3D printing of graded metallopolymers featuring shape‐memory abilities. The permanent shape can be recovered in two distinct steps with excellent rates. The obtained graded prints range from simple rod‐like structures to complex hollow materials.
Michael Klein, Michael F. Agyemang, Michael Schmitt, Jürgen Popp, Martin D. Hager, Stefan Zechel, Ulrich S. Schubert   +6 more
wiley   +1 more source

The Choice of the Best Tax Base to Finance Fiscal Stimulus Programs in Iran Using a Dynamic Stochastic General Equilibrium Model [PDF]

پژوهشهای اقتصادی, 2019
The application of fiscal stimulus programs (FSPs) to achieve economic growth requires knowing the source of its funding, because different methods and various taxation bases for financing of the FSPs affect their effectiveness and influence the economy.
elham gholami
doaj  

Deciphering the Photopolymerization‐Induced Nanostructures and Interface Formation for Submicrometer Additive Manufacturing

Advanced Functional Materials, EarlyView.
This work reveals the UV‐curing‐induced monomer‐rich domain, oligomer‐rich domain, and entangled oligomer domain. The cured submicron films in stressed state induce interlayer nano‐wrinkle structures during the deposition of the second layer. Stress‐free cured films in relaxed state form non‐diffusive, diffusive and semi‐diffusive interlayer ...
Shouzheng Chen, Yufeng Zhai, Jungui Zhou, Lixing Li, Simon Schraad, Guangjiu Pan, Xuehe Jiang, Sarathlal Koyiloth Vayalil, Rolf A. T. M. van Benthem, Julien R. G. Navarro, Johan F. G. A. Jansen, Mats K. G. Johansson, Peter Müller‐Buschbaum, Stephan V. Roth   +13 more
wiley   +1 more source

Taxing Bitcoin Transactions Under Polish Tax Law

Comparative Economic Research, 2015
Recent years have witnessed the emergence of digital currencies - digital representations of value which are transferred using IT technologies and used as a medium of exchange but are not recognised as official means of payment.
Patryk Kowalski
doaj   +1 more source

Can Elastomers Combine Stiffness, Toughness and Fatigue Resistance?

Advanced Materials, EarlyView.
This review studies how the molecular and macroscopic architecture of elastomers influence their mechanical properties including: stiffness, stretchability, toughness, fatigue resistance, and damping behavior. By linking the structure to performance, it proposes design principles for advanced elastomeric systems that combine mechanical properties ...
Eva Baur, Esther Amstad
wiley   +1 more source

Bioinspired Adaptive Surfaces for Intelligent Liquid Manipulation: Progressing From Passive and Active to Hybrid Strategies

Advanced Materials, EarlyView.
This review examines passive, active, and hybrid liquid manipulation strategies, highlighting hybrid approaches as an emerging route to reconcile energy efficiency with adaptive control. By actively reconstructing passive surfaces to store programmable interfacial energy, hybrid systems enable flexible yet low‐power liquid transport, with perspectives ...
Jiaqi Miao, Yiyuan Zhang, Liqiu Wang, Alan C. H. Tsang   +3 more
wiley   +1 more source