Results 81 to 90 of about 6,813 (265)

Can Elastomers Combine Stiffness, Toughness and Fatigue Resistance?

open access: yesAdvanced 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

THE VAT SPLIT-PAYMENT MECHANISM, MEASURE FOR COMBATING TAX EVASION IN ROMANIA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017
The need to improve the methods of collecting and detecting value-added tax amounts is an increasingly difficult process for tax authorities. In this respect, a rigorous analysis of the ways in which the state manages to prevent or combat VAT evasion ...
IONUT - GHEORGHE CARAUS   +3 more
doaj  

An Assessment of the Effectiveness of Value Added Tax Collection in Poland Between January 2005 and April 2017

open access: yesProblemy Zarządzania, 2017
The objective of the paper is to assess the effectiveness of Value Added Tax (VAT) collection in Poland, in the period between January 2005 and April 2017, based on the research procedure proposed by the author. In the paper, a research method based on
Tomasz Strąk
doaj   +1 more source

Aggregation‐Controlled Vat Dyeing of Meta‐Aramid Fibers: Mechanistic Insights and Suppression of Surface Dye Deposition

open access: yesAdvanced Materials Interfaces, EarlyView.
Supramolecular aggregation governs the interfacial adsorption, diffusion, and fixation of anthraquinone‐based vat dyes in meta‐aramid fibers. By correlating reduction chemistry, aggregate formation, and fiber microstructure, a multiscale mechanism for aggregation‐controlled dyeing is established, providing an effective strategy to suppress surface dye ...
Jisiyuan Qin   +8 more
wiley   +1 more source

FISCAL RISK OF VAT UNCOLLECTED IN EUROPEAN UNION [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2019
Since 1967, the 6 states that then formed the European Economic Community (EEC) decided that value added tax (VAT) would be the most important indirect tax of the Member States.
Porumboiu Adriana Elena   +3 more
doaj  

Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina

open access: yesFinancial Theory and Practice, 2014
The aim of this paper is to analyze the performance and efficiency of the VAT system in B&H and explore the effects of internal and external factors influencing VAT collection.
Dinka Antić
doaj   +1 more source

3D‐Printed Corneal Substitutes: Materials, Fabrication, and Preclinical Progress

open access: yesAdvanced Materials Technologies, EarlyView.
Successful clinical translation of 3D‐printed corneal substitutes relies on the interplay between the bioink properties, cellular component, and the fabrication process. These factors influence the critical properties of the construct, including optical transparency, mechanical stability, suture retention, that ultimately govern long‐term stromal ...
Shadi Moshayedi   +4 more
wiley   +1 more source

Effects of the Reverse Charge Mechanism on VAT Gaps

open access: yes
The purpose of this paper is to evaluate the effect of reverse-charge mechanism (RCM) implementation on VAT compliance using an overall, countrylevel measure of VAT compliance, the VAT gap. The VAT gap is defined as the overall difference between expected and realized VAT revenues and is a broader measure than outcomes employed in previous research ...
Bohne, Albrecht   +3 more
openaire   +3 more sources

3D Printing of Soft Robotic Systems: Advances in Fabrication Strategies and Future Trends

open access: yesAdvanced Robotics Research, EarlyView.
Collectively, this review systematically examines 3D‐printed soft robotics, encompassing material selections, function integration, and manufacturing methodologies. Meanwhile, fabrication strategies are analyzed in order of increasing complexity, highlighting persistent challenges with proposed solutions.
Changjiang Liu   +5 more
wiley   +1 more source

Organised VAT fraud: features, magnitude, policy perspectives [PDF]

open access: yes
The European Union’s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes, undergoing a change in structure, have affected services and imports of goods from third countries and may also have shifted trade in goods ...
Fabrizio Borselli
core  

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