Results 71 to 80 of about 44,762 (262)

The Reverse Charge Mechanism

open access: yesCECCAR Business Review, 2020
In this article we aim to present the aspects of the goods and services delivery that qualifies for reverse charge, given the fact that the scope of the reverse charge extended even more in the last period of time.
Elena STĂNCIULESCU
doaj   +1 more source

Unsuccessful Coupling of Weakly Coordinating Anion–Based Mg Salts and Alkoxyalkylamine Solvents for Rechargeable Mg Battery Application: Trace Water‐Driven Interfacial Failure

open access: yesAdvanced Science, EarlyView.
Combining recently established two ground‐breaking concepts, the adoption of WCAs and the use of alkoxyalkylamine‐based solvents in electrolyte formulations for rechargeable magnesium metal batteries, has led to unexpectedly unsuccessful electrochemical Mg plating/stripping performance. Comprehensive experimental and computational analyses revealed the
Toshihiko Mandai   +4 more
wiley   +1 more source

SDF‐1 Attenuates Oocyte Quality Decline During Reproductive Aging Through Autophagy‐Enhanced Stress Granule Scavenging

open access: yesAdvanced Science, EarlyView.
SDF‐1 levels decline significantly with maternal aging. Exogenous supplementation restores meiotic spindle morphology, chromosomal alignment, and mitochondrial function while reducing oxidative stress in aged oocytes. Mechanistically, SDF‐1 enhances autophagic activity to clear accumulated stress granules, thereby rescuing fertilization competence and ...
Rui Long   +12 more
wiley   +1 more source

On‐Demand Deconstructable Thermosets Through Cleavable Comonomer and Thermolatent Base Synergy

open access: yesAngewandte Chemie, EarlyView.
Thermosets, valued for their chemical and mechanical properties, resist recycling due to their cross‐linked structure. Weak bonds via comonomers enable degradability, but diffusion limits effectiveness. We incorporate thermolatent bases before polymerization (thermal or 3D‐VAT printing).
Sophia Kouider   +15 more
wiley   +2 more sources

Understanding the challenges encountered by small business owners regarding value-added tax compliance

open access: yesSouth African Journal of Economic and Management Sciences
Background: South African tax practitioners fulfil a worthwhile advisory role and have unique insights into and emotional responses to the challenges faced by small business owners (SBOs) regarding value-added tax (VAT).
Mphagahlele O. Ndlovu, Daniel P. Schutte
doaj   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Tuning the Mechanical Properties of Crosslinked Copolymers via Sequence and Solvent‐Selective Swelling for Vat Photopolymerization

open access: yesAngewandte Chemie, EarlyView.
Polymer sequence and solvent selectivity independently modulate pendant‐vinyl accessibility during photocuring, trapping different topologies in CLIP and controlling mechanical properties. ABSTRACT Block copolymers (BCPs) offer distinct advantages for vat photopolymerization by enabling mechanically programmable network structures through microphase ...
Chia‐Min Hsieh   +12 more
wiley   +2 more sources

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

VAT in a Day: a concise overview of the EU VAT system

open access: yes, 2013
This book serves as an introduction to the current EU Value Added Tax system. It provides a concise overview of the working of EU VAT and the concepts and rationale behind it. The goal of this book is to enable the reader obtaining a basic knowledge of the EU VAT system, or to refresh his or hers memory within a day's work.Hence, this book is titled ...
van Doesum, Ad, Nellen, Frank
openaire   +4 more sources

Assessing the Impact of Promotions on Consumer Purchasing Behavior During Crises

open access: yesAgribusiness, EarlyView.
ABSTRACT Understanding how households modify their food expenditure decisions during times of crisis is essential because consumer purchasing behavior frequently changes during these times. This study looks at these behavioral shifts during the COVID‐19 pandemic, concentrating on how price sensitivity and response to sales promotions changed over the ...
Wafa Mehaba, José María Gil
wiley   +1 more source

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