Results 41 to 50 of about 29,277 (309)

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

Comparison of Triply Periodic Minimal Surface Energy Absorbers Under Uniaxial Compressive Loading

open access: yesAdvanced Engineering Materials, EarlyView.
This study investigates LCD 3D printed Triply Periodic Minimal Surface (TPMS) structures as mechanical energy absorbers. By comparing various base designs and layered combinations under uniaxial compression, it identifies that a Diamond‐Gyroid sandwich structure offers superior performance.
Sergej Grednev   +2 more
wiley   +1 more source

Reflection of the Change in VAT Rates on Selected Household Expenditures in the Czech Republic and the Slovak Republic (2007–2013)

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014
Member States of the European Union in the period of years 2007–2013 increased the rate of value added tax several times in an attempt to consolidate public budgets.
Jan Široký   +3 more
doaj   +1 more source

Advances in Sustainable and Wearable Textile Based Soft Robotics

open access: yesAdvanced Functional Materials, EarlyView.
This Review examines advances in wearable textile‐based soft robotics, focusing on sustainable materials, integrated sensing, and scalable actuation. It discusses manufacturing and system integration across healthcare, assistive robotics, prosthetics, and human–machine interfaces, and highlights key challenges in circular design, including life‐cycle ...
Zahir Abbas   +6 more
wiley   +1 more source

Low‐Profile, High‐Gain GRIN RF Lenses via Multi‐Material Vat Photopolymerization

open access: yesAdvanced Functional Materials, EarlyView.
We investigate the opportunity of leveraging multi‐material vat photopolymerization printing to manufacture intricate lenses exhibiting permittivity gradients that can increase signal gain in transmitted radiofrequency signals in the X‐ and Ku‐bands. Lenses produced with more distinct low‐loss materials (up to 5) can deliver an 18 dB signal gain with a
Lawrence Romangsuriat   +3 more
wiley   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

The Implication of Vat Regulation to Tax Revenues: the Case of Small Retailer in Indonesia

open access: yesBinus Business Review, 2013
According to the VAT Act the category of small enterpreneur is an entrepreneur who attempts the circulation does not exceed 600 million rupiah, while according to the Income Tax Act is a business entrepreneur who has the total of revenues no more than 4 ...
Fany Inasius
doaj   +1 more source

VAT Rates and their Impact on Business and Tax Revenue

open access: yesEUROPEAN RESEARCH STUDIES JOURNAL, 2018
Tax rates have impact on business activity and on the volume of the tax revenue. This relation is generally known as the Laffer curve.In this article data on VAT rates and revenues in the Czech Republic between 2006—2015 are used to estimate the Laffer curve and to find the revenue maximising tax rates.It is shown that the standard rate of VAT in the
openaire   +3 more sources

Additive Manufacturing of Ordered Polymer Nanostructures

open access: yesAdvanced Materials, EarlyView.
A new 3D printing strategy, Polymerization‐Induced Arrangement of Nanostructures with Order‐tunability (PIANO), enables the formation of ordered nanostructures in polymer materials by enhancing chain mobility during photopolymerization, overcoming the kinetic arrest that leads to disordered morphologies in the conventional Polymerization‐Induced ...
Di Wu   +6 more
wiley   +1 more source

Risk Factors for the Development and Severe Course of Ventilator-Associated Tracheobronchitis in Patients with Prolonged Mechanical Ventilation

open access: yesОбщая реаниматология, 2023
Objective. Identification of risk factors for the development and severe course of ventilator-associated tracheobronchitis (VAT) in patients on prolonged mechanical ventilation (PMV).Methods. VAT incidence rate in the intensive care unit of Academician V.
R. A. Ibadov   +5 more
doaj   +1 more source

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