The article highlights the accounting and fiscal regime regarding adjustment of value-added tax in case capital goods purchases services, other than goods. legal basis VAT is represented by provisions Fiscal Code its enforcement rules. constitutes exercise deduction right taxable person earns compliance with force (positive adjustment) or total partial cancellation initially exercised loses pur...

As profit margins gradually decline, and market competition becomes increasingly intensive, 3G telecom operatorsmust provide variousmobile value-added services, aswell as traditional voice services, to attract new subscribers and retain old ones. However, for many 3G mobile value-added services, whether ARPU (average revenue per user) can be effectively enhanced depends on the consumer behavior...

Nutraceuticals are important natural bioactive compounds that confer health-promoting and medical benefits to humans. Globally growing demands for value-added nutraceuticals for prevention and treatment of human diseases have rendered nutraceuticals a multi-billion dollar market. However, supply limitations and extraction difficulties from natural sources such as plants, animals or fungi, restr...

There is a near-consensus that central bankers should focus their attention on the control of inflation, and should accordingly not pay attention to movements in stock markets. This view is reinforced by the continuing influence of the Efficient Market Hypothesis (EMH), that maintains that financial markets correctly price firms at all times. We assert that this general view is incorrect. There...