Results 51 to 60 of about 786 (187)
Journal of Prosthodontics, EarlyView.Abstract Purpose Tooth loss leads to reduced occlusal contact area, altered jaw biomechanics, and diminished neuromuscular coordination, impairing both masticatory function and speech clarity. Edentulous patients often adapt by modifying food choices or swallowing behavior and may experience persistent phonetic disturbances.
Aditi Gupta +4 more
wiley +1 more source
Dogmatism and Easy Knowledge: Avoiding the Dialectic?
Analytic Philosophy, EarlyView.ABSTRACT This paper analyzes and objects to the anti‐skeptical strategy endorsed by Epistemological Dogmatism. Dogmatism is a theory of epistemic justification that holds perceptual warrant for our beliefs is immediate, based on experiential seemings. Crucially, it rejects requests for higher‐order justification or active defense of the justification ...
Guido Tana
wiley +1 more source
Poverty Attributions and Voting Choices in the 2023 Swiss National Elections
Swiss Political Science Review, EarlyView.Abstract Is poverty a relevant issue for Swiss electoral politics and political behavior? In this paper we answer that question by showing that citizens’ agreement with different causal attributions of poverty matters for their voting decisions. Of highest relevance is the difference between an “individual blame” explanation (i.e., the poor are lazy ...
Lionel Marquis, Jessy Sparer
wiley +1 more source
Value added tax under the simplified taxation system: consequences for business and budget
Вестник университетаThe emergence of special tax regimes in the Russian tax system is directly related to the development of small and medium-sized enterprises (hereinafter referred to as SME).
N. Z. Zotykov
doaj +1 more source
The Potential for Tax Reforms in Post‐War Ukraine
Scottish Journal of Political Economy, Volume 73, Issue 3, July 2026.ABSTRACT We analyze the major challenges for the Ukrainian tax system for the post‐war recovery of Ukraine. We identify the main areas of concern related to low compliance and high tax evasion and avoidance. Drawing on the recent economic literature and other countries' experiences, we propose realistic reforms to increase tax compliance and support ...
Anna Abate Bessomo +2 more
wiley +1 more source
Review of Business and Economics StudiesThis study addresses the critical challenge of interregional fiscal disparities and the excessive financial dependence of Russia’s constituent entities on federal transfers.
Michael E. Kosov +2 more
doaj +1 more source
High‐Performance Recycling Biobased Photopolymers for 3D Printing
Advanced Science, Volume 13, Issue 32, 9 June 2026.By using biobased phenols like eugenol, novel biobased photopolymers containing dissociative phenol‐carbamate bonds are designed for 3D printing. Meanwhile, a “mixed‐monomer assisted recycling” strategy is proposed to recycle the materials. The resulting materials not only achieve high‐performance and excellent chemical recyclability simultaneously ...
Hang Zhou +12 more
wiley +1 more source
The Impact of Locus of Control on Voluntary Retirement Savings—Evidence for Switzerland
FINANCIAL PLANNING REVIEW, Volume 9, Issue 2, June 2026.ABSTRACT This study examines determinants of voluntary, tax‐privileged retirement savings in Switzerland by analyzing voluntary participation in so called Pillar 3a accounts. Using longitudinal data from the nationally representative Swiss Household Panel, we assess how locus of control, financial conditions of a person, and tax incentives shape ...
Roland Hofmann, Michaela Tanner
wiley +1 more source
Limitation of vat deduction due to participation in vat fraud.
, 2022 The right to deduct VAT is one of the fundamental rights of a VAT payer. It may not be restricted in any way except with certain exceptions provided for.
Fedorovičius, Ernestas,
core
Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley +1 more source