Results 81 to 90 of about 44,762 (262)
Traceable Payments and VAT Design: Effects on VAT Performance
SSRN Electronic Journal, 2019 AbstractThis article studies the role of cashless payments in third-party reporting for the purposes of value-added tax (VAT) compliance management. In economies with well-developed financial institutions, the traceability of digital payments could serve as a deterrent to sales suppression even in the absence of explicit policies utilizing electronic ...
openaire +1 more source
Annals of Gastroenterological Surgery, EarlyView.This meta‐analysis of 208 cases shows that salvage esophagectomy for cT4 esophageal squamous cell carcinoma achieves a 72% R0 resection rate, offering a curative pathway for selected patients. However, it remains a high‐risk procedure with an 18% anastomotic leak rate and 30% major complications (Clavien–Dindo ≥ III).
Makoto Sakai +4 more
wiley +1 more source
Translational Gap in Biomarker Discovery: Tumor Surface Markers Rarely Mirror Circulating Levels
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Background Tumor‐associated cell surface proteins are frequently proposed as circulating biomarkers for colorectal cancer (CRC) based on their high tumor expression. However, many candidates identified through tissue‐based analyses fail to translate into clinically useful biomarkers.
Junko Mukohyama +9 more
wiley +1 more source
Radical Resection of the Third Portion of the Duodenum for Secondary Aortoduodenal Fistula
Annals of Gastroenterological Surgery, EarlyView.Secondary aortoduodenal fistula most commonly involves the third portion of the duodenum and requires definitive management of both vascular and gastrointestinal components. We demonstrate a step‐by‐step technique for radical duodenal resection and reconstruction performed in structured collaboration with cardiovascular surgeons.
Koji Kubota +4 more
wiley +1 more source
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Background Preoperative malnutrition and systemic inflammation are established determinants of adverse outcomes in colorectal cancer (CRC). Transthyretin (TTR), a rapid‐turnover hepatic protein, reflects both nutritional and inflammatory status; however, its clinical utility may be influenced by age‐ and sex‐related variability.
Ayane Kawata +7 more
wiley +1 more source
On the Prospects for African Philosophy in Australia
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper grapples with the situation of people of African descent in Australia by working through the constitution of the body of academic philosophy in the country. It contends with the parochialism of the Australian philosophical community and the prospects for the cultivation of greater pluralism. Taking African philosophy as one possible
Bryan Mukandi
wiley +1 more source
Reprezentarea fiscală în scopuri de T.V.A. // Tax representation for VAT purposes
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe JuridiceDressed by the legislator in the attire of a legal obligation, tax representation is envisioned as an expression of syncretism, combining features of conventional representation as enshrined over centuries and new characteristics dictated by the ...
Laura-Elena Ionaşcu (căs. Postolache) +1 more
doaj +1 more source
Advanced VATS resections: radiation therapy and VATS
Video-Assisted Thoracic Surgery, 2018 A history of radiation therapy can increase the technical complexity of a major lung resection. Outcomes when major lung resection is performed after radiation have improved over time, but previous radiation remains a risk factor for complications after surgery.
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Цифровое правоThe purpose of this research is to study the impact of the OECD international standards regarding the taxation of digital services on national regulation. Currently, there is an imbalance in the distribution of revenues in the form of direct and indirect
S. S. Ageev
doaj +1 more source