The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT...
Superalloys are used primarily for the aerospace, automotive, and petrochemical industries. These applications require materials with high creep resistance. In this work, evaluation of creep resistance and microstructural characterization were carrie...
This article deals with cationization of cotton during mercerization and its effects on trichromatic vat dyeing. If cationization is carried out during the after-treatment, regardless of cotton pretreatment, the reaction takes place on the surface an...
In the vat photopolymerisation 3D printing technique, the properties of the printed parts are highly dependent on the degree of conversion of the monomers. The mechanisms and advantages of vat photopolymerisation at elevated temperatures, or so calle...
Numerous studies show that vat photopolymerization enables near-net-shape printing of ceramics and plastics with complex geometries. In this study, vat photopolymerization was investigated for cemented carbide specimens. Custom-developed photosensiti...
A recently developed multi-ceramic additive manufacturing process (multi-CAMP) and an appropriate device offer a multi-material approach by vat photopolymerization (VPP) of multi-functionalized ceramic components. However, this process is limited to...
Dairy is a key investment sector for the Government of Malawi. On 1 October 2016, the Malawi Revenue Authority announced that milk, which until then had been exempted from value added tax (VAT), was going to be taxed at the standard rate of 16.5 perc...
The growing interest in advancing microfluidic devices for manipulating fluids within micrometer-scale channels has prompted a shift in manufacturing practices, moving from single-component production to medium-size batches. This transition arises du...
Additive manufacturing such as vat photopolymerization allows to fabricate intricate geometric structures than conventional manufacturing techniques. However, the manufacturing of lightweight sandwich structures with integrated core and facesheet is...
Digitalisation is increasingly viewed as an instrument for narrowing the VAT gap in the European Union, yet the relative relevance of voluntary business digitalisation and mandatory administrative reporting remains unclear. This study distinguishes c...
Hillshaded digital elevation models are a well-known information layer used to determine the geomorphological properties of landslides. However, their use is limited because the results are dependent on a particular sun azimuth and elevation. Approac...
Vat photopolymerization typically prints highly crosslinked networks. Printing hydrogels, which are also networks but with a high swelling capacity in water and therefore with low crosslinking density, is a challenge for this technique. However, it m...
Frequent price discounts have become one of the features of retail chains in the Czech Republic. Discounts are most often provided for products popular with customers. One of the products that is subject to frequent discounts is milk. Several expert...
Additive manufacturing or 3D printing of materials is a prominent process technology which involves the fabrication of materials layer-by-layer or point-by-point in a subsequent manner. With recent advancements in additive manufacturing, the technolo...
In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion. The main objective of this study is to supplement the theoretical and...
As countries worldwide endeavor to fulfill the United Nations Sustainable Development Goal (SDG) 10, which emphasizes reducing inequality, there is a growing imperative to utilize tax policy and institutions to accomplish this objective. Hence, this...
28 July 2022
China, the world’s largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total factor carbon emission efficiency (TFCEE). Using the Value Added Tax (VAT) reform in Chi...
Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduc...
We herein demonstrate the utility of gelatin methacryloyl (GelMA)/poly(ethylene glycol) diacrylate (PEGDA)–cerium oxide (CeO2) hydrogel inks for manufacturing hydrogel scaffolds with antimicrobial efficacy by vat photopolymerization. For unifor...
To achieve climate goals and promote clean energy, China has introduced preferential VAT policies to promote the development of renewable energy power generation industries, but their actual impact on corporate profitability remains underexplored. Th...
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion...
Vat photopolymerization additive manufacturing (Vat AM) technologies have found niche industrial use being able to produce personalized parts in moderate quantity. However, Vat AM lacks in its ability to produce parts of satisfactory thermal and mech...
Background: Gold nanoparticles can generate heat upon exposure to radiation due to their plasmonic properties, which depend on particle size and shape. This enables precise control over the release of active substances from polymeric pharmaceutical f...
In this paper, we study the capabilities of two additive manufacturing technologies for the production of lattice structures, namely material extrusion and vat photopolymerization additive manufacturing. A set of polymer lattice structures with diver...
Alumina is a polycrystalline oxide ceramic with different structures. Currently, α-alumina with a hexagonal close-packed stacking structure is mainly used for a variety of industrial applications. Alumina-based ceramics and composites have been...
Functionally Graded Materials (FGMs) offer discrete or continuously changing properties/compositions over the volume of the parts. The widespread application of FGMs was not rapid enough in the past due to limitations of the manufacturing methods. Si...
This study evaluates the manufacturing accuracy of Merlon fracture models produced using two vat-photopolymerization-based three-dimensional (3D) printers: digital light processing (DLP) and liquid-crystal display (LCD). The Merlon fracture model is...
Three-dimensional bioprinting has attracted much attention for biomedical applications, including wound dressing and tissue regeneration. The development of functional and easy-to-handle inks is expected to expand the applications of this technology....
The European Union has mandated digital reporting of cross-border VAT transactions from 2030, yet quasi-experimental evidence on the official compliance gap remains limited and does not cover the full range of national transaction-reporting architect...
Si3N4 ceramics and composites stand out for their exceptional mechanical and thermal properties. Compared with conventional ceramic forming processes, 3D printing via vat photopolymerization not only ensures high geometric precision but also improves...
Vat photopolymerization is an additive manufacturing technique that utilizes photosensitive resins to fabricate 3D polymeric objects with high precision. However, these objects often lack mechanical strength. This study investigated the strengthening...
Vat photopolymerization (VP), including stereolithography (SLA), digital light processing (DLP), and volumetric printing, employs UV or visible light to solidify cell-laden photoactive bioresin contained within a vat in a point-by-point, layer-by-lay...
Fiscal policy stands as a crucial pillar of economic development through its economic financing function. The regulatory effects of fiscality have been shown to reduce the ripple effects of uncertainties on economic growth within the EU. Unlike the a...
Driven by environmental considerations, the scientific community has directed great effort towards the synthesis of new materials derived from renewable resources. However, for photocurable resins, most commercially available building blocks still re...
Despite the demand for personalized wound care, integrating diagnostics and therapeutics into a unified platform remains a significant challenge. To address this, we developed a 3D-printed theranostic hydrogel using vat photopolymerization, enabling...
Along with the rapid and extensive advancements in the 3D printing field, a diverse range of uses for 3D printing have appeared in the spectrum of medical applications. Vat photopolymerization (VPP) stands out as one of the most extensively researche...
Three-dimensional printing is increasingly applied in dentistry to fabricate denture bases. Several 3D-printing technologies and materials are available to fabricate denture bases, but there is data scarcity on the effect of printability, mechanical,...
In this comprehensive review, the current state of the art and recent advances in 3D printing in dentistry are explored. This article provides an overview of the fundamental principles of 3D printing with a focus on vat photopolymerization (VP), the...
In this study, fermented, dried, salted Spanish mackerel (FDSSM) was prepared using a composite fermentation agent, and its flavor compounds, fermentation conditions, and preparation of a directed vat-set starter were investigated. The results showed...
New developments in additive manufacturing (AM) are enabling the use of 3D printed parts in increasingly demanding applications, such as in mechanical power transmission systems, where excellent build quality and tribological performance are required...
The material properties and processing of investment casting patterns manufactured using conventional wax injection Molding and those manufactured by vat photopolymerization can be substantially different in terms of thermal expansion and mechanical...
Additive manufacturing (3D printing) has significantly changed the prototyping process in terms of technology, construction, materials, and their multiphysical properties. Among the most popular 3D printing techniques is vat photopolymerization, in w...
The aim of the study was to investigate the effect of ethanol on the properties of acrylic-urethane resin products obtained by vat photopolymerization using the masked stereolithography method. The effect of alcohol at concentrations of 15, 25, and 3...
Bucky gel electrodes are composed of morphology-determining polyvinylidene difluoride (PVDF) filled with carbon nanotubes (CNT). The electrodes are commonly fabricated via the casting of a CNT dispersion containing PVDF and ionic liquid. In this stud...
The fabrication of complex architectures remains a central challenge in 3D bioprinting, as the low mechanical properties of hydrogels limit the range of achievable geometries. Four-dimensional (4D) bioprinting can address these limitations by enablin...
There are limited material choices for vat photopolymerization additive manufacturing processes that offer high dimensional accuracy. Acrylates and epoxies are commonly used, but their thermal properties are not suitable for applications requiring hi...
Medical 3D printing is a complex, highly interdisciplinary, and revolutionary technology that is positively transforming the care of patients. The technology is being increasingly adopted at the Point of Care (PoC) as a consequence of the strong valu...
Due to a lack of investigated materials for the additive manufacturing of multi-use functional parts in bioprocess engineering, this study aimed to evaluate the influence of multiple autoclaving cycles on the properties of a heat-resistant material (...
This article presents an approach to extend the capabilities of vat photopolymerization (VPP) 3D printing using a robotic arm, with a focus on robust path planning. The robotic cell consists of a Mecademic Meca500 six-axis robot mounted on a Zaber X-...
Thermal debinding represents a critical step that determines the overall success or failure in ceramic vat photopolymerization manufacturing (ceramic VPP), which involves the pyrolysis and subsequent removal of resin (binder). Despite its importance,...
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