Suchergebnisse

In the Czech Republic there is an on-going debate and for the last year also legislative work on a Revenue Registry Act. This article introduces the system of revenue registry which should be applied in the Czech Republic, critically analyses fundamental provisions of the draft bill and summarizes advantages and disadvantages of the regulation and its strength, weaknesses, opportunities and threats. Article deals with a hypothesis that implementation of revenue registry will fulfil the goals of the proposed regulation i.e. new source of data for tax administration, restriction of grey economy, more efficient tax collection, especially of income tax and VAT and also elimination of market inequalities in the Czech economy. ; V České republice dlouhodobě probíhají diskuse a v posledním roce také legislativní práce na zákoně o elektronické evidenci tržeb. Tento článek představuje systém evidence příjmů, který by měl být aplikován v České republice, kriticky analyzuje základní ustanovení z návrhu zákona a shrnuje výhody a nevýhody takové regulace a její silné a slabé stránky, příležitosti a hrozby. Článek se zabývá hypotézou, že zavedení evidence tržeb splní cíle navrhované úpravy, tj. bude znamenat nový zdroj informací pro daňovou správu, omezení šedé ekonomiky, účinnější výběr daní, zejména daně z příjmů a DPH, a také odstraňování tržních nerovností v české ekonomice. ; In the Czech Republic there is an on-going debate and for the last year also legislative work on a Revenue Registry Act. This article introduces the system of revenue registry which should be applied in the Czech Republic, critically analyses fundamental provisions of the draft bill and summarizes advantages and disadvantages of the regulation and its strength, weaknesses, opportunities and threats. Article deals with a hypothesis that implementation of revenue registry will fulfil the goals of the proposed regulation i.e. new source of data for tax administration, restriction of grey economy, more efficient tax collection, especially of income tax and VAT and also elimination of market inequalities in the Czech economy.

In the Czech Republic there is an on-going debate and for the last year also legislative work on a Revenue Registry Act. This article introduces the system of revenue registry which should be applied in the Czech Republic, critically analyses fundamental provisions of the draft bill and summarizes advantages and disadvantages of the regulation and its strength, weaknesses, opportunities and threats. Article deals with a hypothesis that implementation of revenue registry will fulfil the goals of the proposed regulation i.e. new source of data for tax administration, restriction of grey economy, more efficient tax collection, especially of income tax and VAT and also elimination of market inequalities in the Czech economy.

AbstractSince our last report on the voluntary Hungarian Twin Registry (HTR) in 2012, the number of pairs or multiplets included increased from 310 to 1044. Efforts to turn the registry into a population-based one are on the way. Nearly 128,000 twins living in Hungary (98,500 adults) will be mailed information on how to register on the new HTR website. Twins will be asked to invite their spouses and immediate family members. Meanwhile, strong cooperation through exchange programs has been developed with other foreign twin registries. Current research focuses on radiogenomics, musculoskeletal, cardiovascular and respiratory diseases, gut microbiome as well as basic molecular research and yielded new awards and further publications.

AbstractThe Berlin Twin Registry began as a short-term local project and developed into a resource that now serves partners throughout Germany and Europe. A twin registry as a private company is a different approach with pros and cons. Compared to academic institutions, there are greater flexibilities in collaborations, as well as acquisition and use of research funds. Recruitment is based on invitation in the context of the mass media coverage of scientific results. Phenotyping in normal twin subjects is concentrated on intermediate phenotypes that can bear on common diseases. These phenotypes include proteomic approaches and gene expression. Some results are briefly described to give an impression of the range of research topics and related opportunities for retrospective and prospective collaborative research.

Over the last decade great expectations have been placed on Enterprise Modelling and Integration through ontologies. However, most of the existing proposals concentrate on the internal business processes and the issue of E-business process modeling still remains a big challenge for research to tackle. In this regard, this paper presents a first approach towards a standard ontology-based framework for developing an E-business transactions Registry, in which interoperable transactions of heterogeneous business domains - Enterprises, Governmental and Banking Institutions of different countries (cross-border) or Enterprises of different interests (cross-sector) are going to be modelled. Such an Interoperability Registry is a system devoted to the formal description, composition and publishing of traditional, electronic, or web services, together with the relevant documents, rules and the process descriptions in an integrated schema. Through this repository, the discovery of e-business transactions by users -enterprises, government, intermediaries- or systems can be automated, resulting in an important tool for managing e-Business transformation towards achieving cross-sector and cross-border interoperability. © 2008 IADIS.