Results 71 to 80 of about 18,110 (299)

Systematic Review and Meta‐Analysis on the Efficacy and Safety of Salvage Esophagectomy for T4 Esophageal Squamous Cell Carcinoma

open access: yesAnnals 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

On the Prospects for African Philosophy in Australia

open access: yesAustralian 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

Chemie und Pharmazie in die Nachhaltigkeit einbetten

open access: yesAngewandte Chemie, EarlyView.
Chemie und Pharmazie sind mit ihren Produkten und Prozessen grundlegend für unseren hohen Lebensstandard. Es ist wesentlich, ihre Verbindung mit der Nachhaltigkeit zu verstehen, damit sie auf nachhaltige Weise nachhaltig zur Nachhaltigkeit beitragen können.
Klaus Kümmerer
wiley   +1 more source

An Overview over Value Added Tax Gap in the European Union [PDF]

open access: yesOvidius University Annals: Economic Sciences Series
Value Added Tax (VAT) is a common tax to European Union Member States and is one of their main sources of revenue. Currently, in the European Union, the analysis and measurement of the Value Added Tax gap (VAT gap) has become necessary for fiscal ...
Ileana Iulia Istudor   +2 more
doaj  

Croatia among the leaders in the level of VAT rates [PDF]

open access: yesPress Releases, 2013
Along with its Economic and Fiscal Policy Guidelines for the 2014-2016 period, the Government on September 26 presented 37 reform measures to reduce budget deficit which include a proposal for an increase in the intermediate VAT rate.
openaire   +3 more sources

HARMONISATION OF INDIRECT TAXES IN BiH WITH EU STANDARDS IN THE FUNCTION OF ECONOMIC GROWTH

open access: yesActa Economica, 2017
The paper aims to present the guidelines for harmonisation of the indirect tax policy in BiH with EU standards in order to contribute to fiscal consolidation in the tax area and economic growth of BiH.
Dinka S. Antić
doaj   +1 more source

Rebalancing and the Chinese VAT: Some Numerical Simulation Results [PDF]

open access: yes
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and receive welfare benefits by switching the value added tax (VAT) regime from the current destination principle to an origin principle.
Chunding Li, John Whalley
core  

Characterizing Heterogeneity in Post‐Consumer Rigid PP Packaging Waste: Implications for Object and Property‐Based Flake Sorting

open access: yesJournal of Applied Polymer Science, EarlyView.
Commercial PP packaging grades span wide ranges in melt flow rate and stiffness, defining distinct application‐specific property spaces. Post‐consumer rigid PP products populate these spaces heterogeneously, with processing method and degradation shifting properties beyond virgin grade benchmarks.
Moritz Mager   +3 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

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