نتایج جستجو برای: VAT

تعداد نتایج: 2382  

ژورنال: پژوهشنامه مالیات 2020
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Nowadays, Value Added Tax (VAT) plays an important role in the economy of countries. Furthermore, VAT accounts for more than a half of their total tax revenues. The statistical surveys during the past decade indicate that the VAT increased dramatically across the world including Iran. Therefore, the ratio of VAT revenues to GDP is 12%, 4% in developed and developing countries respectively; howe...

2012
Lisa K. Micklesfield Julia H. Goedecke Mark Punyanitya Kevin E. Wilson Thomas L. Kelly

Visceral adipose tissue (VAT) is associated with adverse health effects including cardiovascular disease and type 2 diabetes. We developed a dual-energy X-ray absorptiometry (DXA) measurement of visceral adipose tissue (DXA-VAT) as a low cost and low radiation alternative to computed tomography (CT). DXA-VAT was compared to VAT assessed using CT by an expert reader (E-VAT). In addition, the sam...

2015
Bibek Adhikari

Theory predicts that unlike sales and turnover taxes, a value-added tax (VAT) does not distort firms’ production decisions, making it an efficient tax instrument. It is this feature of the VAT that has led to its rapid adoption by more than 160 countries in less than 60 years. This prediction, however, is based on the assumption that the VAT is well-designed and well-enforced, which is often vi...

2006
Ingemar Bengtsson Karol Zyczkowski

*Value Added Tax charge for European Union residents. If you live in the European Union in one of the following member states (Belgium, France, Germany, Ireland, Italy, Portugal, Spain or Sweden) and are not registered for VAT we are required to charge VAT at the rate applicable in your country of residence. If you live in any other member state in the EU and are not registered for VAT you will...

2012
Rina So Tomoaki Matsuo Hiroyuki Sasai Miki Eto Takehiko Tsujimoto Kousaku Saotome Kiyoji Tanaka

BACKGROUND Although the measurement site at L4-L5 for visceral adipose tissue (VAT) has been commonly accepted, some researchers suggest that additional upper sites (i.e., L1-L2 and L2-L3) are useful for estimating VAT volume. Therefore, determining the optimum measurement site remains challenging and has become important in determining VAT volume. We investigated the influence of a single-slic...

Journal: :Pediatric obesity 2015
T A Bosch D R Dengel A S Kelly A R Sinaiko A Moran J Steinberger

BACKGROUND Visceral adipose tissue (VAT) generally demonstrates a stronger relationship with cardiometabolic risk factors than total body fat or subcutaneous adipose tissue. OBJECTIVES The purpose of this study was to compare VAT estimated in children by total volume dual-energy X-ray absorptiometry (DXA) with a gold standard measurement, single slice (L4-L5) computed tomography (CT). METHO...

Journal: :Arteriosclerosis, thrombosis, and vascular biology 2011
Jiankang Liu Caroline S Fox DeMarc Hickson Aurelian Bidulescu J Jeffery Carr Herman A Taylor

OBJECTIVE The goal of this study was to examine whether fatty liver and abdominal visceral adipose tissue (VAT) are jointly associated with cardiometabolic abnormalities. METHODS AND RESULTS Black participants were from the Jackson Heart Study (n=2882, 65% women) who underwent computed tomography. Fatty liver was measured by liver attenuation in Hounsfield units (LA), and VAT was quantified v...

2011
Jiankang Liu Caroline S. Fox DeMarc Hickson Aurelian Bidulescu J. Jeffery Carr Herman A. Taylor

Objective—The goal of this study was to examine whether fatty liver and abdominal visceral adipose tissue (VAT) are jointly associated with cardiometabolic abnormalities. Methods and Results—Black participants were from the Jackson Heart Study (n 2882, 65% women) who underwent computed tomography. Fatty liver was measured by liver attenuation in Hounsfield units (LA), and VAT was quantified vol...

Journal: :The British journal of radiology 2015
Michelle O'Connor John Ryan Shane Foley

OBJECTIVE Visceral adipose tissue (VAT) is a significant risk factor for obesity-related metabolic diseases. This study investigates (1) the best single CT slice location for predicting total abdominal VAT volume in paediatrics and (2) the relationship between waist circumference (WC), sagittal diameter (SD), gender and VAT volume. METHODS A random sample of 130 paediatric abdomen CT scans, s...

Journal: :آینده پژوهی مدیریت 0
اکبر کمیجانی دانشکده اقتصاد دانشکاه تهران الله محمد آقایی ندارد

in order to implement vat, various countries have applied different procedures including: manufacturing products, whole sale and consumer price procedures, according to their economic structure. for iran, it is proposed that in the first step, vat be confined to manufacturing products and imports, and after some successful implementation in this earlier step, with achieved experience and knowle...

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