The research focuses on the impact of value-added tax (VAT) harmonization as necessary to ensure establishment and functioning single market. aim is show legal basis national actions taken by nations fulfill Directives’ requirement for a precondition promoting This paper also examines Member States’ (MS) ongoing efforts harmonize systems because fiscal sovereignty choose its own VAT structure w...

The transition from conventional power sources to renewable energy sources is taking place in a number of European countries. Electric energy storage has been proposed as an environmentally friendly solution to make this transition possible. This thesis analyzes the profitability of investing in a battery bank in Germany and the UK, using a real options model. The model determines the option va...

Do extreme values of daily-life gait characteristics provide more information about fall risk than median values? Abstract Background. Gait characteristics estimated from daily-life trunk accelerations reflect gait quality and are associated with fall incidence in older adults. While associations are based on median values of these gait characteristics, their extreme values may reflect either h...

OVERVIEW In a market setting, a business undertakes many operations to provide product (good or service) to its customers. Each of these operations receives an input (raw material, labour, throughput) and transforms it into an output. An operation is effective if it creates an output having more value than its input. The value added by each operation justifies its raison être in the business. T...

The emerging service-dominant logic requires cooperation between several partners in a value-added network or value chain. Information asymmetry and information gaps may lead to uncovered and unused knowledge. This paper addresses how this problem can be solved by suggesting an approach based on contingency theory. The core idea consists of supporting and improving value-added partnerships by e...

Value added product is an industrial term referring a minor addiction to some major products. In this paper, we borrow a term to denote a minor semantic addition to the well known association rules. We consider the addition of numerical values to the attribute values, such as sale price, profit, degree of fuzziness, level of security and so on. Such additions lead to the notion of random variab...