Results 61 to 70 of about 543,158 (382)

Taxing Bitcoin Transactions Under Polish Tax Law

open access: yesComparative 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

Recycling of vat and reactive dyed textile waste to new colored man-made cellulose fibers

open access: yesGreen Chemistry, 2019
Cotton waste dyed with different vat and reactive dyes is systematically upcycled to colored cellulose fibers via dry-jet wet spinning.
Simone Haslinger   +9 more
semanticscholar   +1 more source

4D Printing of Self‐Immolative Polymers

open access: yesAdvanced Functional Materials, EarlyView.
The integration of self‐immolative polymers (SIPs) into light‐based 3D printed structures is presented as a new “living” 4D printing strategy. By exploiting their metastability and stimuli‐responsiveness, SIP‐containing printed objects can undergo rapid and triggered degrowth under ambient conditions and subsequent regrowth through polymer ...
Johannes Markhart   +3 more
wiley   +1 more source

Banks as value-added taxpayers: A case of the Republic of Serbia [PDF]

open access: yesBankarstvo
Prior research on the taxation of the banking sector were primarily interested in corporate income tax. The issue of taxation of banks with value-added tax (VAT) is relatively neglected.
Vržina Stefan
doaj   +1 more source

A Package for SMEs. A Second Step Towards a Definitive VAT System in Order to Strengthen the Tax Compliance of the Taxpayer

open access: yesStudies in Business and Economics, 2020
In this study we reveal the measures taken by the Council of the European Union in the field of VAT to support SMEs and the reasons that led the Council of the European Union to take these decisions. It is also indicated the general definition of SMEs in
Rodica Ghiur   +4 more
doaj   +1 more source

JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW

open access: yesJurnal Riset Akuntansi dan Bisnis Airlangga, 2023
This study aims to analyze the development of research results in relation to the implementation, issues, and problems of performance of e-tax invoicing in Indonesia; to determine benefits of e-tax invoicing implementation for improving compliance; how ...
Fatania Latifa   +2 more
doaj   +1 more source

Adaptive 4D‐Printed Vascular Stents With Low‐Temperature‐Activated and Intelligent Deployment

open access: yesAdvanced Functional Materials, EarlyView.
Microarchitected coronary artery stents were fabricated using a polycaprolactone (PCL)‐based shape memory polymer (SMP) composite via projection micro‐stereolithography (PµSL) 4D printing. By incorporating diethyl phthalate (DEP) as a plasticizer, the thermal transition temperature (Ttran) was modulated to about 37°C, enabling rapid and autonomous ...
Yannan Li   +12 more
wiley   +1 more source

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

open access: yesCECCAR 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

Neurotensin is a lipid-induced gastrointestinal peptide associated with visceral adipose tissue inflammation in obesity [PDF]

open access: yes, 2018
Neurotensin (NT) is a 13-amino acid peptide localized in the neuroendocrine cells of the small intestine, which promotes fat absorption and fatty acids translocation in response to lipid ingestion. NT-knock-out mice fed with a high-fat diet are protected
Barchetta, Ilaria   +11 more
core   +2 more sources

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