The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical ...aspects regarding the cases where the tax basis for the VAT can be reduced in accordance with the provisions of Article 287 from the Fiscal Code and the related Methodological appliance pronouncements.
A profound understanding of the properties of unmodified and saturated fatty acid-modified calcite surfaces is essential for elucidating their resistance and stability in the presence of water ...droplets. Additional insights can be obtained by also studying the effects of carboxylic acid-saturated aqueous solutions. We elucidate surface wettability, structure, and nanomechanical properties beneath and at the edge of a deposited droplet after its evaporation. When calcite was coated by a highly packed monolayer of stearic acid, a hydrophilic region was found at the three-phase contact line. In atomic force microscopy mapping, this region is characterized by low adhesion and a topographical hillock. The surface that previously was covered by the droplet demonstrated a patchy structure of about 6 nm height, implying stearic acid reorganization into a patchy bilayer-like structure. Our data suggest that during droplet reverse dispensing and droplet evaporation, pinning of the three-phase contact line leads to the transport of dissolved fatty carboxylic acid and possibly calcium bicarbonate Ca(HCO3)2 molecules to the contact line boundary. Compared to the surface of intrinsically hydrophobic materials, such as polystyrene, the changes in contact angle and base diameter during droplet evaporation on stearic acid-modified calcite are strikingly different. This difference is due to stearic acid reorganization on the surface and transport to the water–air interface of the droplet. An effect of the evaporating droplet is also observed on unmodified calcite due to dissolution and recrystallization of the calcite surface in the presence of water. In the case where a water droplet saturated with octanoic acid is used instead of water, the stearic acid-coated calcite remains considerably more stable. Our findings are discussed in terms of the coffee-ring effect.
Excited state dynamics of two new-type thermally activated delayed fluorescence emitters (DABNA-1 and DABNA-2) synthesised based on multiple resonance effect is studied based on first-principles ...calculation, and their light-emitting mechanism is explored. The excited state dynamics combing with the adiabatic energy structure of several low-lying excited states indicates that three lowest triplet states are involved in the light-emitting process. The analysis of reorganisation energy indicates different performances for two molecules in solvent and in film. Our theoretical work provides rational explanation for experimental results, and also gives clear picture for light-emitting mechanism of these new-type molecules.
In this study, we theoretically investigate the interactions of hydrogen bonding in excited states and the mechanism of intramolecular proton transfer (ESIPT) for the novel compound ...3-benzothiazol-2-yl-2-hydroxy-5-methyl-benzaldehyde-oxime (HBT-phos) theoretically. Herein, the effects of atomic electronegativity of chalcogen (O, S and Se) are also focused. Firstly, employing quantum theory of atoms-in-molecules (QTAIM) method, we confirm intrinsic quality of O-H···N within HBT-phos derivatives (HBT-phos-O, HBT-phos-S and HBT-phos-Se). By astutely examining changes in geometries and infrared (IR) spectra, we elegantly demonstrate O-H···N is remarkably strengthened in S
1
state, indicating a pronounced tendency towards ESIPT. Computational hydrogen bonding energies further magnificently support this conclusion. Probing into photo-induced excitation, we discover heightened electronic densities surrounding N atom that play pivotal roles in attracting protons, thereby facilitating ESIPT. Ultimately, upon comparing potential energy curves in excited states, we deduce ESIPT process is expected to be exceptionally rapid with low atomic electronegativity (O → S → Se), which elucidates why detecting fluorescence peak of HBT-phos-S itself proves challenging in experiment. This study not only fills the void in understanding ESIPT mechanism within HBT-phos derivatives and authentically reveals its unambiguous mechanism, but also presents atomic-electronegativity-dependent ESIPT behaviour and the explanation for fluorescence quenching observed in prior experiment.
Enterprise resource planning (ERP) systems are highly complex information systems. The implementation of these systems is a difficult and high cost proposition that places tremendous demands on ...corporate time and resources. Many ERP implementations have been classified as failures because they did not achieve predetermined corporate goals. This article identifies success factors, software selection steps, and implementation procedures critical to a successful implementation. A case study of a largely successful ERP implementation is presented and discussed in terms of these key factors.
Generally, new districts are formed to facilitate administrative expediency or ease of administrative connectivity in a much better way. Often it reduces the distance between the district ...headquarters and remote areas resulting in easy access to the district headquarters with investing less time and strain. Apparently, it becomes helpful to interact with the beneficiaries in implementing and monitoring the government schemes and programmes in the areas near the district headquarters and remote areas, which is essential for the overall development of a region. In the present study, a meso-level specific comparative analysis has been done at inter and intra district level on the basis of some selected socio-economic indicators (based on Census of India data sources) to understand the impact of reorganisation of the administrative boundaries on the development of Uttar and Dakshin Dinajpur, West Bengal, India.
Submitted: 31 October 2020; Revised:31 December 2020; Accepted: 8 April 2021
In patients with schizophrenia, distributed abnormalities are observed in grey matter volume. A recent hypothesis posits that these distributed changes are indicative of a plastic reorganisation ...process occurring in response to a functional defect in neuronal information transmission. We investigated the structural covariance across various brain regions in early-stage schizophrenia to determine if indeed the observed patterns of volumetric loss conform to a coordinated pattern of structural reorganisation.
Structural magnetic resonance imaging scans were obtained from 40 healthy adults and 41 age, gender and parental socioeconomic status matched patients with schizophrenia. Volumes of grey matter tissue were estimated at the regional level across 90 atlas-based parcellations. Group-level structural covariance was studied using a graph theoretical framework.
Patients had distributed reduction in grey matter volume, with high degree of localised covariance (clustering) compared with controls. Patients with schizophrenia had reduced centrality of anterior cingulate and insula but increased centrality of the fusiform cortex, compared with controls. Simulating targeted removal of highly central nodes resulted in significant loss of the overall covariance patterns in patients compared with controls.
Regional volumetric deficits in schizophrenia are not a result of random, mutually independent processes. Our observations support the occurrence of a spatially interconnected reorganisation with the systematic de-escalation of conventional 'hub' regions. This raises the question of whether the morphological architecture in schizophrenia is primed for compensatory functions, albeit with a high risk of inefficiency.
Past research focuses predominantly on self‐enhancement as a motive underlying organizational identification even though there have been several calls for examining multiple motives of ...identification. Our research explores the interplay of the self‐enhancement and the uncertainty reduction motives in shaping identification during a major organizational change: a merger of a business unit with its parent corporation. Based on analysis of survey responses collected from 751 employees of the merging business unit, we find that the self‐enhancement motive, measured via attractiveness of perceived organizational identity and perceived external prestige, continues to influence identification during this merger. However, its effects are diminished when considering the effect of the uncertainty reduction motive. In particular, in addition to affecting identification directly, this latter motive, measured via agreement with projected identity of the business unit and identification with a distal target (i.e., the parent corporation), decreases the effect of perceived external prestige on business unit identification. Our research answers longstanding calls for understanding organizational identification motives beyond self‐enhancement, and shows how multiple identification motives work during a major organizational change: a time when identification is strongly needed, yet hard to garner.
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