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Extracting information from scanned business documents, while a necessary commercial task, continues to be mostly done manually, requiring significant human effort. Current solutions for automated document information extraction still have limited capabilities in regards to user-required customizability and extraction of dataset-specific information, leaving the area as a very active field of research. In this paper, we propose modifications and improvements to our previously developed custom pipeline for extracting and tabulating key-value pairs from commercial invoice documents. Our design changes and additions adapt the pipeline to a wider variety of document types and use cases, primarily through the implementation of dataset-specific configuration files that promote customizability along with new technical modules that address both general and dataset-specific complexities. We compare our pipeline's performance against current machine learning and commercial solutions on a real-world dataset, and demonstrate that it is able to extract a wider variety of fields while maintaining competitive or greater accuracies compared to the alternate solutions. [ABSTRACT FROM AUTHOR]

The internet contains vast amounts of text-based information across various domains, such as commercial documents, medical records, scientific research, engineering tests, and events affecting urban and natural environments. Extracting knowledge from these texts requires a deep understanding of natural language nuances and accurately representing content while preserving essential information. This process enables effective knowledge extraction, inference, and discovery. This paper proposes a critical study of state-of-the-art contributions exploring the complexities and emerging trends in representing, querying, and analysing content extracted from textual data. This study's hypothesis states that graph-based representations can be particularly effective when annotated with sophisticated querying and analytics techniques. This hypothesis is discussed through the lenses of contributions in linguistics, natural language processing, graph theory, databases, and artificial intelligence. [ABSTRACT FROM AUTHOR]

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Formalism in law has generally been manifested in three positions that are completely different from each other. The first type of formalism is formalism in the realm of legal rule, which is used from the topics of Law philosophy and the concept of validity of legal rule based on formal criteria, regardless of its efficiency and content evaluation. In other words, the legal rule that has gone through the necessary formalities is respected, even if it is not efficient, or it has ignored the fundamentals and basic factors of law such as: economy, culture, and the like. Another type of formalism is in the realm of legal reasoning and is considered one of the topics of law logic and is used to emphasize the wording and form of expressions, even in conflict or at least, ignoring the spirit of the law. In this way, legal reasoning is actually reduced to formal logic or mathematical logic. Its function is to require the courts to understand the text of the legal article and make logical inferences from the legal article, for this reason, it is sometimes called mechanical legal theory. The third type of formalism is dedicated to the realm of legal acts. This type of formalism, which is the subject of this research, can be presented in interaction with the will of individuals, which to the concept of the requirement of certain exclusive and binding forms in legal acts and the regulation and issuance of documents, and the lack of freedom in the form of legal acts in creating, transferring and the guarantee of commercial documents is contrary to the originality of consent or even the principle of freedom of expression of will.Commercial documents in a special sense in terms of the role they have in the economic relations of individuals, especially merchants, follow certain systems and have certain characteristics. But the most basic feature of these documents is their formality. In the sense that the existence of intention and declaration in the creation, transfer, guarantee, and even payment of commercial documents although necessary, is not sufficient, but the observance and application of the form is relevant and has consequences on it. In fact, the legal form is dependent on the will and is understood in interaction with it and it is: "an external and tangible element that discovers, completes, proves, supports or directs the inner will or replaces it." which is relevant in the realm of legal actions, on this basis, if the will is assumed to mean the creation, change, transfer or cancellation of a right or legal status, the discussion of the form in legal events will not be relevant, because the form in legal events is an empirical manifestation in their sensible face. Although this form can be effective in law, this form of influence has a philosophical basis and cannot be called a legal form. Special attention and special credit to the form in commercial documents are often the initiatives of merchants and have evolved throughout history and have been approved by the legislator, jurisprudence and legal doctrine in international conventions and different countries. Contrary to other branches of private law, including contract law, and the validity of the principle of the sovereignty of the will as an indisputable principle and a symbol of the growth and maturity of private law, basically, formalism causes slowness and sometimes complexity in the contractual and economic relations of individuals, especially merchants, while, considering the philosophy of the separation of commercial documents and also the basis of creating these documents, the appreciation of formalism in this branch of private law is based on speed, ease and reliability in commercial relations. On the same basis, the idea of replacing the commercial document with a banknote as a container of money (not money itself) is one of the important reasons and foundations for the creation and use of commercial documents, which has a close relationship with the general economic order, with the explanation that money is a form of credit resulting from the power and authority of the government, which may be poured into any format, whether it is a banknote, a credit card, a check, or digital currency. Therefore, commercial documents are not based on the basis of replacing that credit essence (money), but on the basis of being recognized as a container of money and a substitute for banknotes, which is the most obvious example of a container of money. This article tried, different from the researches, to analyze the concept and ratio of formalism interaction with will and its foundations in commercial documents.

The business activity is inseparable from the support of documental information flow. In the past, the commercial documents needed a lot of time to get to the point-to-point, which could lead to problems, such as insecurity or the relatively long time. With the emergence of new technologies, it is possible to change this information transmission method to enable fast and accurate dissemination. For considering the possibility of technology adoption, this study investigates the role of blockchain service in term of market size and file circulation time. Specifically, we construct a game-theoretic model to find the equilibrium strategy from a manufacturer and two competing retailers. From the perspective of equilibrium, we investigate the results for market effects, economic effects, service effects, and service efficiency, respectively. Moreover, we also analyze the service strategy of retailers providing service by manufacturer, time sensitivity, and competitive intensity, respectively. Based on the above analysis, this study has obtained an equilibrium to support the commercial practice. In summary, this study has two contributions. On the one hand, we analyze the impact of the technological investment in blockchain service on asymmetric market scale competition. This result extends the application scope of blockchain service in the market. On the other hand, this study discusses the impact of time value on technology investment in blockchain service. Therefore, through the discussion of our study, the results show the value of blockchain service in information exchanges. [ABSTRACT FROM AUTHOR]

Extracting information from scanned invoices and other commercial documents, a critical component of corporate function, typically requires significant manual processing. Much research has been conducted in the field of automated information extraction and document processing to alleviate the manual resources used for document analysis, but resultant literature and commercially available products have demonstrated limitations in customizability for identifying specific information. In this paper, we propose a customized machine learning-based pipeline for extracting and tabulating relevant key–value pairs from commercial invoice documents. Specifically, the pipeline combines general document understanding, OCR extraction, and key–value matching with custom rules pertaining to a provided invoice dataset. Then, we demonstrate that the pipeline greatly outperforms a commercially available product and can significantly reduce the amount of manual labor required to process invoice documents. Future work will focus on generalizing the pipeline, so as to apply it on more varied datasets. [ABSTRACT FROM AUTHOR]

Objective/Context: This article surveys the evolution of commercial finance in Ming-Qing China and responds to the debates about the role of finance in the “Great Divergence” between China and Europe. Methodology: Based on new historical materials, especially commercial documents, we study the evolution of financial organizations at different levels as delineated by Fernand Braudel. We also analyze the long-run trends of commercial interest rates in the Ming-Qing eras based on a novel historical database of interest rates in China. Originality: This article explores capital market developments since the 16th century and their relationship with the state —a topic that has been almost entirely neglected in the existing literature. We also find improvements in market integration in China before the late 19th century when Western financial institutions began to enter China, and the prime commercial interest rate in the capital market was much lower than the dominant accounts in the “Great Divergence” debate. Conclusions: While current comparative studies either emphasize the financial stagnation of Ming-Qing China relative to the West or emphasize its special development through non-market mechanisms, e.g., clans, this article shows that the capital market played a similar key role in the evolution of finance in Ming-Qing China as it did in advanced parts of Europe. Thus, we suggest that the difference in financial development between China and the West lies in the organizational structure of the financial sector and the relationship between finance and the state. [ABSTRACT FROM AUTHOR]

Copyright of Gerion: Revista de Historia Antigua is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose - the purpose of the research is to examine possibilities of practical implementation of the guidelines provided in the publicly available strategic documents and initiatives to assess the current situation of an organization in the aspect of greenness. Research methodology - methods of analysis of the scientific literature, review of strategic documents, bibliometric analysis, and critical evaluation have been applied. Findings - the need to develop guidelines to assess the greenness of an organization in the scope of the entire organization was identified. Research limitations - the limited selection of documents for the analysis, because the search of strategic documents relevant to the analyzed topic performed among the publicly available sources in English. Further studies could incorporate an analysis of guidelines and good practices used in different countries presented in other languages. Practical implications - the results of the research can be used to justify the need to develop guidelines to assess greenness at the scope of the entire organization. Originality/Value - can be defined by examination guidelines provided in the strategic documents from the perspective of practical applicability in organizations. [ABSTRACT FROM AUTHOR]

In the Anglo-American legal tradition, open trials date back seven centuries, with Norman courts being open to free men. Federal courts continue this tradition by creating a presumption all court documents are, more or less, entered into the public record, and, therefore, should be publicly accessible. Congress included this presumption of openness in the Bankruptcy Code. Section 107 of the Code presumes that any paper submitted to a bankruptcy court would be available to the public unless the information that it contained fell within a limited set of exceptions, including "trade secret[s] or confidential research, development, or commercial information." The Code fails to define any of the four terms listed above, allowing bankruptcy judges (perhaps too much) discretion in what these terms encompass. This Note will examine how these terms have been analyzed, with particular attention to "confidential commercial information" and its applications. This Note will suggest how any inconsistency in jurisprudence, or differences between jurisprudence and the statute, can be corrected. Ultimately, this Note will argue the best path forward is a balancing test that looks past what information is being sealed to the quantified harm it can do if released publicly. This test will also include how to weigh different factors, primarily the relevance of the information to be sealed, in relation to the public's interest in the information. Corporations and repeat players (e.g., banks or mortgage companies) will benefit from clear-cut presumptions outlined infra, bankruptcy judges will have the flexibility to tailor solutions to each situation, and consumer debtors will continue to have access to speedy bankruptcy proceedings. [ABSTRACT FROM AUTHOR]

In theories of microeconomics, exchange costs are not taken into account when discussing exchange benefits, and an implicit assumption is made that exchange costs are zero. On the other hand, in the traditional international economy, the cost of trade was not considered very carefully. However, in the modern economy, trade costs constitute a significant portion of global trade. This article examined the effect of trade costs on trade volume in two groups, high-income, and upper-middle-income countries, over the period of 2006-2015 using the Panel data analysis method. The results of the study show that transportation costs and the number of commercial documents have a negative effect on the trade volume in high-income countries. In high-income countries, trade costs lead to a decrease in trade volume, while in upper-middle-income countries, transportation costs and the number of trade documents do not have a significant impact on trade volume. [ABSTRACT FROM AUTHOR]

Italy had a prominent role in the Renaissance European glass market, thanks to three centers of production located in Venice, Tuscany, and Liguria. The substantial amount of glass finds excavated in the 16th-century a.d. dumps of the Forum of Caesar is the object of this first interdisciplinary study of glass from Renaissance Rome. The typology reveals the predominance of medical containers, followed by tableware with parallels in Tuscan productions and a few Venetian-style vessels. The identification of medical vessels confirms the nature of the dump, which formed in connection with a hospital. The trace-element analysis (LA-ICP-MS) distinguishes four different base glasses, of which at least three have a Tuscan provenance. Only one find is Venetian in composition, while the rest of the fine vessels are Tuscan imitations of Venetian styles. The results obtained confirm the literary sources that document the commercial links between Tuscan glass producers and the Pontifical state. [ABSTRACT FROM AUTHOR]

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: The International Food Information Council (IFIC) and its partner foundation (IFIC Foundation) widely disseminate nutrition information and participate in relevant policymaking processes. Prior research has established a connection between IFIC and large food and beverage companies, representing a potential conflict of interest. The authors reviewed public records documents to investigate the connection between IFIC and industry, and to describe how IFIC communicates policy-relevant information about nutrition science to the public.Methods: The research team collected communications between IFIC and members of the research and policymaking communities by using state and federal transparency laws. The team analyzed the content of these documents with a commercial determinants of health framework while allowing for new themes to emerge, guided by the broad analytic questions of how and why does IFIC communicate nutrition information to policymakers and the broader public?Results: IFIC employs self-designed research and media outreach to disseminate nutrition information. Communications from IFIC and its affiliates related to nutrition information fell within major themes of manufacturing doubt and preference shaping.Conclusions: IFIC uses media outlets to preemptively counter information about the negative health impacts of added sugars and ultra-processed foods, and promotes a personal-responsibility narrative about dietary intake and health. IFIC and its affiliates disseminate a narrow subset of nutrition and health information consistent with corporate interests and in opposition to public health policies associated with improved population health. [ABSTRACT FROM AUTHOR]

Drug information can be obtained from various drug information sources that were available as government (National Formulary of India [NFI]; Central Drugs Standard Control Organization [CDSCO]), as well as commercial documents (Current Index of Medical Specialties [CIMS] and Monthly Index of Medical Specialties [MIMS]). Irrational drug usage may happen due to wide variation in the information available in these sources. In this study, we tried to assess these variations in a sample of drugs for the acute-specific management of migraine with ergot and Triptans antimigraine drugs in drug information sources such as NFI, CIMS, MIMS, and CDSCO. Scoring was done for various drug information based on the completeness of information about drugs used in acute-specific management of migraine. The scores for the completeness of drug information about the selected antimigraine drugs are 18.37% for CIMS (Ergotamine, Sumatriptan, Rizatriptan, and Zolmitriptan), 21.1% for NFI (Dihydroergotamine, Sumatriptan), 72.79% for MIMS (Ergotamine tartrate, Sumatriptan, Rizatriptan, Naratriptan, zolmitriptan, Almotriptan) and 21.77% for CDSCO (Ergotamine tartrate, Sumatriptan, Rizatriptan, Naratriptan, Zolmitriptan, eletriptan and almotriptan). The information for the antimigraine drugs available from various sources found to so much deficient. Necessary steps need to be taken in case of government public or hard documents to streamline drug information available with them as well the commercial documents as to provide reliable drug information uniformly for promoting rational use of the drug. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ius et Praxis (07172877) is the property of Universidad de Talca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

These debates force you to notice this volume's reliance on national cinema as a framing device, and as a result, to the space that Indonesian, Philippine, and Thai cinemas occupy on its pages. It is the case with the introductory chapter of I Southeast Asia on screen i , in which co-editor Gaik Cheng Khoo's iteration of those film and intellectual histories is particularly cogent and replete with handy references. I conclude by returning to the idea that Southeast Asian film studies finds itself perched at an important juncture, between global and local, art cinema and popular film, new and old, national and transnational. [Extracted from the article]

Copyright of Al- Mouhakiq Al-Hilly Journal for Legal & Political Science is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Previous research in the Mixtequilla region of south‐central Veracruz documented commercial market exchange centered on the Middle Postclassic period (1200–1350 CE) center of Sauce. However, residential evidence and the spatial articulation of exchange (commercial or not) with centers has not been evaluated systematically for both the Preclassic (600 BCE – 300 CE) and Late Classic (600–900 CE) periods. These periods are of particular interest in evaluating the association of political centers with commerce because they are marked by the formation of a large capital and state (Cerro de las Mesas) during the Preclassic, and the breakdown of this state into several likely competing polities (Nopiloa, Azuzules, and Zapotal) in the Late Classic. Density collections of ceramics at residential mounds made by Stark's Proyecto Arqueológico La Mixtequilla provide evidence for changes in the scale and network distributions of exchange over time.[Veracruz, quantitative methods, markets, Preclassic, Late Classic] [ABSTRACT FROM AUTHOR]

Visual census surveys utilizing a distance sampling approach were undertaken in Saipan Lagoon to determine the density of humphead wrasse (HHW) in four shallow water habitats, and compared to observations in the Saipan nighttime commercial spear fishery. Fish observed from the survey ranged in total length from 6.5 to 35 cm total length, generally smaller than the range of fish sampled from the commercial fishery of 16 to 47 cm total length. The majority of survey observations occurred in the central and northern part of Saipan Lagoon, which correlated with capture locations documented in the commercial fishery landings. Analysis of contemporary and historical commercial fishery data showed that HHW could not be considered primary fishery target species. Distance sampling results indicated that coral/hard bottom and Enhalus acroroides seagrass were the habitats most important to HHW, as reflected by higher density estimates. The use of distance sampling was useful in estimating the spatial distribution and density of HHW, and should be considered when assessing other rare marine finfish species. [ABSTRACT FROM AUTHOR]

Copyright of Documentación de las Ciencias de la Información is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article examines how and when energy is used as a punitive or rewarding measure to advance foreign policy ends under conditions of perpetual conflict. Drawing on hundreds of primary governmental and commercial documents, and extensive elite interviews, we examine Israeli–Palestinian relations over 50 years. We find extensive instrumentalization of energy for foreign policy objectives in the conflict. We highlight electricity, a neglected area in international relations and conflict literatures, as a significant foreign policy tool. Our findings emphasize four major variables that shape the timing and form of energy measures—politics, regime type, dependence level, and energy production chain. [ABSTRACT FROM AUTHOR]

Copyright of Forestry Chronicle is the property of Canadian Institute of Forestry and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In recent years, optical character recognition (OCR) systems have been used to digitally preserve historical archives. To transcribe historical archives into a machine-readable form, first, the documents are scanned, then an OCR is applied. In order to digitize documents without the need to remove them from where they are archived, it is valuable to have a portable device that combines scanning and OCR capabilities. Nowadays, there exist many commercial and open-source document digitization techniques, which are optimized for contemporary documents. However, they fail to give sufficient text recognition accuracy for transcribing historical documents due to the severe quality degradation of such documents. On the contrary, the anyOCR system, which is designed to mainly digitize historical documents, provides high accuracy. However, this comes at a cost of high computational complexity resulting in long runtime and high power consumption. To tackle these challenges, we propose a low power energy-efficient accelerator with real-time capabilities called iDocChip, which is a configurable hybrid hardware-software programmable System-on-Chip (SoC) based on anyOCR for digitizing historical documents. In this paper, we focus on one of the most crucial processing steps in the anyOCR system: Text and Image Segmentation, which makes use of a multi-resolution morphology-based algorithm. Moreover, an optimized FPGA -based hybrid architecture of this anyOCR step along with its optimized software implementations are presented. We demonstrate our results on multiple embedded and general-purpose platforms with respect to runtime and power consumption. The resulting hardware accelerator outperforms the existing anyOCR by 6.2 × , while achieving 207 × higher energy-efficiency and maintaining its high accuracy. [ABSTRACT FROM AUTHOR]

Sub-Saharan African delays for cargo are much longer than global benchmarks, reducing the competitiveness of the affected economies. This paper quantifies the contributions of customs, traders, and the port terminal operator to cargo time delays through the parallel customs and ports processes, by categorising cargo based on customs regime and declaration plans. We find that customs processes are the primary contributor for import cargo delays, while terminal operator processes are the primary contributor for transit cargo delays. Traders, however, also contribute significantly to time delays based on their response times. This is aggravated by the fact that traders from neighbouring countries are not allowed direct access to the port's electronic invoicing system. We recommend the implementation of electronic single window systems accessible by importers from all countries served by the port and the use of intelligent customs risk engines to reduce the need for physical inspections. [ABSTRACT FROM AUTHOR]

The article discussed the European Court of Justice case dealing with the reimbursement of value added tax (VAT). The court held that reimbursement of value added tax in accordance with the VAT Directive to residents not in the member state of the reimbursement but in another member state Taxpayers, are to be interpreted as meaning that if an application for a VAT refund does not contain a invoice number, but a different number, the invoice in question can be identified.

This document presents the commercial fishery indicators used for the sea scallop stock assessment conducted in 2018 for the southern Gulf of St. Lawrence inshore waters up to the 2016 fishing season. The document includes methodologies, commercial fishery statistics, and results from research surveys (2012-2016). We present landings, effort and catch rates at the Scallop Fishing Area (SFA) level and the bed level for the available time series (2003 to 2016). A Leslie model was used for the first time to estimate exploitable biomass and exploitation rates for the two major beds of SFA 22, Cape Tormentine, and West Point, for each year of available data (2003 to 2016). We also present estimates for certain years (2003, 2011 and 2012) of the Pictou bed in SFA 24; the model did not fit the data properly for the other years. Depletion estimates for the SFA 21A bed are presented for years in which the model was able to be fit (2003, 2005, 2006, 2013 and 2014). [ABSTRACT FROM AUTHOR]

In this study, the place of fish and fishery has been investigated from the Paleolithic Age until today. The area examined in this article includes the Mediterranean, Black Sea, Marmara Sea and Aegean Sea, and aquatic habitats including many inland waters. These environments provided a variety of aquatic feeding resources that could have been exploited permanently or by sea, contributing to the emergence of broad-spectrumed economies. The zooarchaeological studies have shown that fishery have an important place in the economic and social lives of the societies living in Anatolia since the prehistoric times. In line with these studies, carp, catfish, gilt-head bream, pike, tunny, grey mullet and invertebrates such as mussels, oyster, murex and carb were found. In addition to understanding fish abuse and the extent of fishing practices, it has been found to be very important in documenting its role in commercial relations and sacrificial rituals. [ABSTRACT FROM AUTHOR]

The article discusses Germany Bundesfinanzhof court case dealing with a service description invoice . The court held that a billing document is not an invoice and can therefore not be corrected retrospectively with the consequence of an exercise requirement for the input tax deduction if it is not possible to clearly and easily determine the billed service due to very general information.

The article discusses that strategies such as organising pupils in groups, learning by discovery, Rosenshine's teaching principles or direct instruction have a significant ‘effect size'. Topics include the recipe choice makes the method readily researchable; and implementation has easily recognisable in any given lesson or lessons.

The article reports on the question of the requirements of the invoice information for the description of the quantity and type of the delivered items within the meaning of 226 no. Sec 14 para. 4 sentence 1 no. 5 UStG in Germany. The factual instance must determine which information is customary in the trade, taking into account the level of trade, the type and content of the transaction and the value of the individual goods.

The article looks into the question of what requirements are to be made in invoices for the “customary description” required in Section 14 (4) sentence 1 no. 5 UStG in Germany. The relationship between the national regulation and the provisions of the VAT Directive is examined and the practical effects of the two essentially identical rulings of the Federal Fiscal Court (BFH) are presented

The article discusses digital annotation. Topics include use of digital annotation in ways that would, like manuscript production in monasteries, establish a mode of behavior in a scholarly practice; Semantic annotation enables humans to identify places in individual Web documents and align those with global place authorities, known as gazetteers; and through this process, we can create or curate Web documents but heterogeneous materials from texts to images can be brought together in dialogue.

The construction of discourse through choice of wording and sentence structure can affect power relations between people and groups. Social license to operate (SLO), broadly defined as the public's acceptance or approval of a company and its operations, is an emergent concept in New Zealand's marine economy. The way the public discourse around SLO is constructed and communicated can empower some at the expense of others, whether deliberately or inadvertently. This study employed critical discourse analysis to investigate how SLO is used in public documents relating to commercial activities in New Zealand's marine environment between 1996 and 2017. Specifically, the study explores the implied power relations between government, industry, New Zealand's Indigenous tribes (hereafter, iwi), communities, and other stakeholders. We find that industry and central government dominate SLOrelated public discourse, and they frequently vest SLO agency with industry rather than community groups, iwi, or the wider public. Indeed, iwi are largely absent from the SLO discourse in public documents. Definitions of SLO vary extensively across the documents and are largely captured by industry and central government. We conclude that New Zealand's marine SLO public discourse empowers industry at the expense of communities and the public, contrary to the notional intent of the concept. [ABSTRACT FROM AUTHOR]

Juracy Magalhães who had participated of revolutionary forces in the north of the country in the 1930 Revolution, was chosen to assume the Federal Intervention in Bahia in September 1931 and to contain the political instability that had settled in the state, since the victory of the Revolution in October 1930. In such context, the political crises were constant in the country. The explanation may come from the disputes among different protected projects for the different groups partners that were winner in 1930 (oligarchies dissident, young army officer) in addition to the opposition of the defeated oligarchies. This article discussed the relationships between the federal intervenor of Bahia, Juracy Magalhães and the members of the different Bahian oligarchic groups, standing political regimentation processes and accommodations that marked the centralization and the invigoration of the executive power in this process in the conjuncture of 1930 to 1934, as well as the analysis in the way for the which was articulate political grouping, through the support of local bosses in the interior and in the capital of state. The sources that supported the writing of this text are Memory books written by Juracy Magalhães (Minha Vida Pública na Bahia (1957), Minhas Memórias Provisórias (1987) e O Último Tenente (1996)), newspapers; correspondence; Message to the Head of the Interim Government; Documents from the Commercial Association of Bahia; Documents from the Civil Office of the Presidency of the Republic and the Republican Section of the Public Archive of Bahia. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Al-Qadisiya In Arts & Educational Science is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The purpose of this paper is to assess the level of pragmatic ambiguity (PA) lean culture has currently in the manufacturing and service literature. Design/methodology/approach: A comprehensive systematic review of academic (journals, books and theses) and commercial literature was undertaken drawn from a six databases search of two keywords ("lean" and "culture") and related citations. Findings: A total sample of 1,066 references (678 academic papers, 121 books, 103 theses and 164 commercial documents) were analyzed. The authors found contributions from 67 countries but oddly, only two came from Japan. In total, 89 percent of citations were directly about lean culture. However, for 86 percent of them, lean culture was only discussed superficially. All four literature segments show an over 85 percent agreement on lean culture being an organizational aim. The authors encountered 103 definitions of organizational culture and found 13 definitions of lean culture. Issues of culture gap, leadership, human resource management, sustainability and innovation are found to amplify lean culture's already high PA level. Research limitations/implications: Further research and development are needed to decrease lean culture's PA level and improve understanding of lean from a cultural perspective. Practical implications: Current lean culture's high PA level has positive and negative effects on lean implementation. Taking lean implementation from a cultural perspective may facilitate an organization's lean transformation journey. Originality/value: This is the first systematic literature review on lean culture using a broad and inductive approach. An original evidence-based definition of organizational culture is proposed. [ABSTRACT FROM AUTHOR]

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Abstract Document retrieval structures index a collection of string documents, to retrieve those that are relevant to query strings p : document listing retrieves all documents where p appears; top-k retrieval retrieves the k most relevant of those. Classical structures use too much space in practice. Most current research uses compressed suffix arrays, but fast indices still use 17–21 bpc (bits per character), whereas small ones take milliseconds per returned answer. We present the first document retrieval structures based on Lempel–Ziv compression, precisely LZ78. Our structures use 7–10 bpc and dominate a large part of the space/time tradeoffs. They also enable more efficient partial or approximate answers: our document listing outputs the first 75%–80% of the answers at a rate of one per microsecond; for top- k retrieval we return a result of 90% quality at the same rate and using just 4–6 bpc. This outperforms current indices by a wide margin. [ABSTRACT FROM AUTHOR]

This article employs a comparative historical perspective to narrow the gap in the existing knowledge of the origins of the trans-Atlantic information explosion phenomenon that dates back to the early decades of the twentieth century. The author examines the root cause of the unprecedented growth of the overall amount of documents through the lens of the rapid expansion of scientific and technical advances across the world and subsequent spread of modern technologies, particularly those applied to scientific and technical information (STI). The study's focus is on two superpowers of the era: the thriving Soviet military-industrial complex that went hand in hand with the rise of the STI management system in the mid-twentieth century United States. By exploring the practices of a range of U.S. and Soviet information agencies, this research draws parallels with the current information overload and informs our judgment about the challenges and possibilities in scientific and scholarly research brought about by today's global information age. [ABSTRACT FROM AUTHOR]