ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises by Mateus Alexandre Costa dos Santos, Luiz Carlos Marques dos Anjos, Paulo Roberto Nóbrega Cavalcante, Paulo Aguiar do Monte

“…In addition, it was guided by the classical model proposed by Allingham and Sandmo (1972), referring to the economic theory of tax evasion. It may be noted that the successful adoption of ITG 1000 can be achieved with an awareness of the segments involved and with the prohibition and penalizing of adverse behavior, permitting one to infer that the adoption of the 1000 ITG is much more dependent on the accounting class’s actions, rather than a management decision itself.…”
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Theoretical assessment of the effectiveness of application single-stage long-stroke piston compressors in refrigeration and hydrocarbon gas liquefaction systems by V. L. Yusha

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Theoretical and practical aspects of professional psychological selection of candidates for training at higher education institutions of the Ministry of Internal Affairs of Ukraine by A. V. Larionova

“…The author has carried out theoretical and methodological study of the main forms of psychological selection (scientific and methodical, organizational, personnel and logistical), each of them determines the possibility of effective functioning of selection as a system, while having its own methodological, methodical and organizational specifics. …”
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Blade pitching in vertical axis wind turbines: A double multiple stream tube theoretical approach to performance enhancement by Antim Gupta, Ussama Ali, Hamid Ait Abderrahmane, Isam Janajreh

“…This research delves into the performance enhancement of Vertical Axis Wind Turbines (VAWTs) through the innovative approach of variable blade pitching based on Double Multiple Stream Tube theory principles. VAWTs, known for their potential in urban and low-wind environment, often face efficiency and energy yield challenges. …”
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On Nonunique Fixed Point Theorems via Interpolative Chatterjea Type Suzuki Contraction in Quasi-Partial b-Metric Space by Pragati Gautam, Shiv Raj Singh, Santosh Kumar, Swapnil Verma

“…The results are extended to fixed point theorems for modified Chatterjea type Suzuki contraction using w-admissible maps. …”
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Femtosecond laser induced ultrafast interface dynamics between single layer graphene and quartz substrate: A theoretical study by Runping Zhao, Xia Wang, Lei Wang

“…In recent years, density functional theory (DFT) has been used to investigate the graphene–SiO2 interaction in ground states. …”
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Fixed point and coincidence point theorems for a pair of single-valued and multi-valued maps on a metric space by S. Venkata Ratnam Naidu

“…We obtain fixed point and coincidence point theorems for a pair of single-valued and multi-valued maps on a metric space satisfying a generalized nonexpansive type condition.…”
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THEORETICAL BASES OF ECONOMIC MEASUREMENT OF VALUE IN THE CONDITIONS OF GLOBAL TECHNOLOGICAL SHIFTS AND CRISES. NEWEST METHODOLOGICAL BASE (PART 2) by O. E. Medvedeva, A. I. Artemenkov

“…For these purposes, the methodology of the theory of economic measurements, which is also at the infancy stage and its latest concepts can serve. …”
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Unstable Modes and Order Parameters of Bistable Signaling Pathways at Saddle-Node Bifurcations: A Theoretical Study Based on Synergetics by Till D. Frank

“…In the present study, properties of mathematical models of bistable signaling pathways are examined from the perspective of synergetics, a theory of self-organization and pattern formation founded by Hermann Haken. …”
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Investigation of Theoretical Models, Pumping-Recharge Well Arrangements and System Performance of Abandoned Mine Water Source Heat Pump by Zhiqiang Zhang, Wenchao Zu, Wenke Zhang, Kexun Wang, Xueqing Ma, Ping Cui

“…The results of this paper provide a scientific basis for the utilization of mine water geothermal resources, which can facilitate the transformation of abandoned mines and provide theoretical and technical guidance in engineering practice.…”
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Ethnosymbolism as a Framework for Early Modern Literature Analysis: Theoretical Reflections on the Identity of the Political Community of the Grand Duchy of Lithuania by Skirmantas Knieža

“… The article aims to present historical ethnosymbolism as a theoretical alternative to the dominant modernist theories of nationalism. …”
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A Generalized Alternative Theorem of Partial and Generalized Cone Subconvexlike Set-Valued Maps and Its Applications in Linear Spaces by Zhi-Ang Zhou, Jian-Wen Peng

“…Secondly, a generalized alternative theorem of the partial and generalized cone subconvexlike set-valued map was presented. …”
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Influence of Geometry and Boundary Conditions in Area of Cohesion between Materials on the Reflection of an Ultrasonic Beam. Part 1. Theoretical research by A. R. Bayev, A. L. Mayorov, N. V. Levkovich, D. V. Shavlovskiy, M. V. Asadchaya

“…The purpose of the paper is to determine in 3D space the conditions for increasing the sensitivity and reliability of the flaw detection in the cohesion zone between materials when the form of defect interface can be different.In the first part of the theoretical study the features of the formation of the acoustic fields of ultrasonic waves scattered from solid's interface when spot of an acoustic beam crosses the boundary of the defective region in the shape of an ellipse or a long strip have been investigated. …”
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An Industrial Approach to Production of Tofacitinib Citrate (TFC) as an Anti-COVID-19 Agent: A Joint Experimental and Theoretical Study by Seyyed Amir Siadati, Mehdi Soheilizad, Loghman Firoozpour, Marjan Samadi, Meghdad Payab, Saeed Bagherpour, Seyyed Mehdi Mousavi

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Theoretical and Experimental Evaluation of a Compact Aerosol Wind Tunnel and its Application for Performance Investigation of Particulate Matter Instruments by Prashant Patel, Shankar G. Aggarwal

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Identification of research areas in fuel sales forecasting within the business ecosystem context: A review, theoretical synthesis, and extension by Zema Tomasz, Sulich Adam, Hernes Marcin

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Theoretical studies of multi-electrode sensor of components of electric field intensity vector in form of square plate of conductive material by S. V. Biryukov, A. V. Tyukin

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Two-Phase Relative Permeability Curves of Bingham Heavy Oil Under Different Types of Wettability: A Theoretical Model by Qing Wang, Yu Li, Chao Peng, Jiao Peng, Jingyu Fu, Renjie Liu, Huiqing Liu, Jiaxin Li, Hao Peng

“…The results of the validated experiment show that the theoretical values calculated employing the modified equation exhibit better agreement with the experimental values, particularly when the viscosities of two-phase fluid are great. …”
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THE THEORETICAL AND METHODOLOGICAL FRAMEWORK FOR THE ASSESSMENT OF THE STIMULATION OF ECO-ORIENTED ACTIVITY OF ENTERPRISES OF THE RUSSIAN FEDERATION IN THE CONDITIONS OF REFORMING OF THE ECOLOGICAL LEGISLATION by A. Agafonov

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The “prostate-pelvic syndrome” theory used in patients with type-III prostatitis and its correlation with prostate volume by Xiao-Ma Zhang, Wei-Yi Li, Zong-Yao Hao, Lei Zhou, Cheng Yang, He-Xi Du, Chao-Zhao Liang

“…Recently, a group of top Chinese urologists have proposed the theory of “prostate-pelvic syndrome (PPS)” and suggested using it to replace the traditional term for type-III prostatitis. …”
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