INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES by A. Lukashevich

“…Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of accounting and filing of tax reports. The article examines changes from 2017 in special tax regimes for small business entities related to the conditions of their application. …”
Get full text

THE INCREASE IN INVESTMENT ATTRACTIVENESS OF COMMERCIAL ENTERPRISES by O. Volik, O. Solntseva, J. Tsunaeva

“…The positive experience of investment attraction on the example of commercial project of management in trade and warehouse accounting is analysed. The review of international and domestic experience concludes that to attract investment a company should adhere to a certain algorithm.…”
Get full text

THE CONTROLLING SYSTEM OF RESEARCH UNIVERSITY by Irina E. Nikulina

“…Controlling system acts as a conceptual and methodological basis for integration and coordination of university management, as an instrument of formation and future accounting feedback in the process of governance. For research universities it is particularly important to establish a system of controlling considering a large number of software development activities, as well as indicators of their achievement.…”
Get full text

Gender disparities in music education and music-making amongst the Swedish adult population by Sam de Boise

“…This was even when accounting for highest level of educational attainment, employment type, personal income, region and whether respondents were born in Sweden. …”
Get full text

A Comprehensive Approach to Power Management in Embedded Systems by Antônio Augusto Fröhlich

“…A set of mechanisms specifically conceived for this scenario is proposed, including a power management API defined at the level of user-visible system components, the infrastructure necessary to implement that API (namely, battery monitoring, accounting, autosuspend, and autoresume), an energy-event propagation mechanism based on Petri nets and implemented with aspect-oriented programming techniques, and an autonomous power manager build upon the proposed API and infrastructure. …”
Get full text

Sobolev estimates and inverse Hölder estimates on a class of non-divergence variation-inequality problem arising in American option pricing by Kaiyu Zhang

Get full text

A Case Report of Angiosarcoma of the Tongue: A Diagnostic Dilemma at Presentation by Shilajit Bhattacharya, Ajit V. Koshy, Prachi Baldawa, Samantha Thakur, Amisha Shah, Harshad Bhagwat

“…Angiosarcoma in the head and neck is exceedingly rare, accounting for less than 4 % of tumors.[1] Patient Concern: We report a unique case of angiosarcoma involving the tongue underlying the diagnostic conundrum and pointers towards an accurate diagnosis. …”
Get full text

Decolonising Bibles? Image, imagination, and imagin(in)g in the postcolonial academy by J. Punt

“…However, efforts to decolonise the Bible, biblical studies and their roles in colonising theology, that start with accounting for interpreters’ social locations, remain few and limited in scope. …”
Get full text

The art of creating futures - practical theology and a strategic research sensitivity for the future by J. A. van den Berg, R. R. Ganzevoort

“…Building on futures studies (including predictive studies on foresight and design and architecture studies), the authors propose a methodological model for future-sensitive practical theology, accounting for the probable, possible, and preferable. …”
Get full text

Improved integrate-and-fire model for RSA by Michele Barbi, Angelo Di Garbo, Rita Balocchi

“…Moreover, a short comparative account of two similar models described in the literature is given.…”
Get full text

Construction of Multi-level Ecological Corridor System for National Parks: A Case Study of the Proposed Nanling National Park by Yi DENG, Zeyu HUANG, Ziyi MAO, Jinling HUANG

“…Ultimately, the natural succession area covers 633 units with an area of 116.35 km2, accounting for 37.45% of the total ecological corridor area; the artificially promoted natural succession area involves 431 units with an area of 70.15 km2, accounting for 22.58% of the total ecological corridor area; and the artificially repaired area covers 1,203 units with an area of 124.21 km2, accounting for 39.98% of the total ecological corridor area. …”
Get full text

The influence of reality gas calculation methods on the gasdynamic characteristics of a gas pumping unit centrifugal compressor by O. A. Solovyeva, I. S. Sharikov, N. I. Sadovsky

“…The correct choice of the gas reality accounting methodology allows us to bring the calculated data as close as possible to the experimental ones. …”
Get full text

Analysis of syphilis epidemiological characteristics among the resident population in Ruian City, 2014‒2023 by HONG Wansheng, CHEN Jiangmin, ZHOU Limin, HU Yunlei, CHEN Chunnan, CHEN Liangchai, LI Jun, HUANG Jieru, ZHOU Zumu

“…Dermatology departments reported the most cases in medical institutions, accounting for 33.38% of the total cases. The most likely route of infection was heterosexual transmission, accounting for 85.84%.ConclusionThe incidence of syphilis among females in Ruian City shows a declining trend, but the overall situation remains concerning. …”
Get full text

Understanding Ozone Formation and Carbonyl Contributions in the Seoul Metropolitan Area by Seung-Ha Lee, Ji-Seon Lee, Hyung-Min Lee, Hyeong-Ahn Kwon, Caroline R. Nowlan, Gonzalo González Abad, Rokjin J. Park, Ji-Hoon Park, Soyoung Kang, Hye-Jung Shin, Dai-Gon Kim, Jung-Min Park

“…We found a significant fraction of carbonyl compounds (formaldehyde) based on ground observations, accounting for 51% (38%) and 37% (25%) of the total VOCs in Seoul and Incheon. …”
Get full text

Changes in incidence and epidemiology of antimicrobial resistant pathogens before and during the COVID-19 pandemic in Germany, 2015–2022 by Jonathan H. J. Baum, Achim Dörre, Felix Reichert, Ines Noll, Marcel Feig, Tim Eckmanns, Mirco Sandfort, Sebastian Haller

“…Conclusions We observed significant reductions of AMR notifications and infections during 2020–2021, also when accounting for fewer inpatients. We conclude a genuine reduction of AMR spread occurred during the pandemic. …”
Get full text

Spatiotemporal dynamics and driving mechanism of eco-environmental quality in piedmont-oasis-desert ecotone based on long-term harmonized remote sensing ecological index- take Korl... by Junling He, Xifeng Ju, Chuqiao Han, Liming Liu, Haidong Zhang, Saitiniyazi Adilai, Chongbo Li

“…Time series showed a fluctuating upward trend, the mean value increased from 0.203 in 1991 to 0.383 in 2020. (3) The improvement area was concentrated in the central area, accounting for 46.798%, and the fluctuation of the improvement area was high. …”
Get full text

Academic burnout of digital natives and social sustainability: prevalence and risk factors by Sonja Ivančević, Veljko Dmitrović, Marko Ćirović, Nataša Petrović

Get full text

Unleashing the potential of chatbots in mental health: bibliometric analysis by Qing Han, Chenyang Zhao

“…The United States have made significant contributions to the development and expansion of publications, accounting for 27.97% of the total research output with 2452 citation counts. …”
Get full text

Availability and use of child safety seats among children aged 0-3 years by CHEN Bo，WANG Xihui，QIU Fengqian，YU Yan，GAO Shuna，HE Lihua，LI Weiyi，JI Yunfang，CHEN Weihua

“…There were 446 families equipping with child safety seats, accounting for 86.77%; and 169 families using child safety seats, accounting for 32.88%. …”
Get full text

Assessing greenhouse gas emissions in hospitals: The development of an open-access calculator and its application to a German case-study by Claudia Quitmann, Leonard Terres, Andy Maun, Rainer Sauerborn, Emma Reynolds, Till Bärnighausen, Alina Herrmann, Bernd Franke

“…Yet, a transparent and comprehensive hospital-specific GHG accounting methodology is currently lacking. We have developed a hybrid methodology that follows the GHG Protocol Corporate Accounting and Reporting Standard to calculate emissions. …”
Get full text