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A self-employed taxpayer experimental study on trust,power,and tax compliance in eleven countries

Financial Innovation 2022年第1期8卷 2588-2610页

作者： Larissa M.Batrancea Anca Nichita Ruggero De Agostini Fabricio Batista Narcizo Denis Forte Samuel de Paiva Neves Mamede Ana Maria Roux-Cesar Bozhidar Nedev leošvitek József Pántya Aidin Salamzadeh Eleanya K.Nduka Janusz Kudła Mateusz Kopyt Luis Pacheco Isabel Maldonado Nsubili Isaga Serkan Benk Tamer Budak Department of Business Babeş-Bolyai University7 Horea Street400174 Cluj-NapocaRomania Faculty of Economics “1 Decembrie 1918”University of Alba Iulia15-17 Unirii Street510009 Alba IuliaRomania Department of Psychol-ogy University of YorkHeslingtonYork YO105DDUK BPP Education Group Department of PsychologySchool of BusinessBPP University137 Stamford StreetLondon SE19NNUK Department of Computer Science IT University of CopenhagenRued Langgards Vej 72300 CopenhagenDenmark Office of CTO GN Audio As(Jabra)Lautrupbjerg 72750 BallerupDenmark Business Management Graduate Program Strategic Finance DepartmentMackenzie Pres-byterian University163 Rua Maria AntôniaSão Paulo 01302-907Brazil Center for Applied Social Sciences Mackenzie Presbyterian University930 Rua da ConsolaçãoSão Paulo 01302-907Brazil Department of Finance and Accounting Faculty of Economics and Business AdministrationSofia University“St.Kliment Ohridski”125 Tsarigradsko Shose Blvd.Block 31113 SofiaBulgaria Department of Public Finance Faculty of Finance and AccountingPrague University of Economics and BusinessWinston Churchill Sq.13067 Prague 3Czech Republic Department of Social Psychology Institute of PsychologyELTE Eötvös Loránd UniversityEgyetem tér 1-3Budapest 1053Hungary Faculty of Manage-ment University of TehranJalal-Ale-Ahmad StreetNasr BridgeTehran ***Iran Department of Economics University of NigeriaNsukkaEnugu StateNigeria Faculty of Economic Sciences University of Warsaw44/50 Długa Street00-241 WarsawPoland Department of Economics and Management/REMIT Portucalense UniversityRua Dr.António Bernardino de Almeida541-6194200-072 PortoPortugal School of Business Mzumbe UniversityMzumbeP.O.Box 6MorogoroTanzania Department of Public Finance Faculty of Economics and Administrative StudiesInonu University44280 BattalgaziMalatyaTurkey Department of Public Finance Faculty of EconomicsAdministrative and Social SciencesAlanya Alaaddin Keykubat University07400 AlanyaAntalyaTurkey

The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance *** frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic *** using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax ***,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist *** results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.

关键词： Self-employed taxpayers Slippery slope framework Voluntary tax compliance Enforced tax compliance Tax evasion

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Study of relationship between motion of mechanisms in gas operated weapon and its shock absorber

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Defence Technology（防务技术） 2024年第3期33卷 42-54页

作者： Jiri Balla Roman vitek Dung Nguyen Van Zbynek Krist Hung Nguyen Van Department of Weapons and Ammunition University of Defence BrnoCzech Republic Department of Weapons Le Quy Don Technical UniversityHanoiViet Nam Department of Design and Special Engineering Alexander Dubcek University of TrencinSlovakia

The article deals with the motion of the breech block carrier and the weapon casing of an automatic weapon mounted on a flexible carriage and the base of the *** works,which did not consider the dynamic properties of the base of the weapon,did not allow to reconcile the calculated and experimental results of the weapon casing displacement when shooting from firing *** the analysis of the motion of individual parts,the methods of mathematical modelling and firing experiments using a high-speed camera were *** show the best accord with experiment when modelling the system with 4 degrees of *** oscillation of the system regarding the movement of the breech block carrier and the weapon casing was investigated under changed conditions of rate of fire,the use of a muzzle brake and different types of shock *** velocities and displacements of the weapon casing and the breech block carrier at different values of the impulse of the gases to the breech block carrier were determined.

关键词： Shock absorber Gas-operated weapon Force-impulse diagram Recoil system Breech block carrier

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Dietary habits of colorectal neoplasia patients in comparison to their first-degree relatives

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World Journal of Gastroenterology 2014年第17期20卷 5025-5030页

作者： Ivana Mikoviny Kajzrlikova Petr vitek Josef Chalupa Petr Dite Beskydy Gastrocentre Department of Internal MedicineHospital Frydek-Mistek73818 Frydek-MistekCzech Republic Center of Gastroenterology Department of Internal MedicineUniversity of OstravaFaculty of Medicine70852 OstravaCzech Republic

AIM: To compare the dietary habits between colorectal neoplasia patients, their first-degree relatives, and unrelated controls.

关键词： Colorectal neoplasms Family Food habits Risk factors Mass screening

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ATOMISTIC SIMULATION OF SEGREGATION IN Cu-Bi SYSTEM Ⅱ.SEGREGATION INDUCED STRUCTURAL TRANSFORMATIONS AT GRAIN BOUNDARIES

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Acta Metallurgica Sinica(English Letters) 1988年 7-12页

作者： V.vitek University of Pennsylvania USA

Atomic structures *** Σ=17(530)/[001]symmetrical boundaries in Cu con-taining segregated Bi atoms at different sites have been *** segregation inducedstructural transformations frorn one structure to another accompanied by the displace-ment of the upper grain in respect to the lower grain and the migration of the grainboundary plane have been observed.A shear mechanism has been proposed in order toexplain such findings on the basis of the grain boundary,structural unit model and thestructural multiplicity.

关键词： transformation atomistic simulation grain boundary Cu-Bi alloy

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Anorectal hemangioma, a rare cause of lower gastrointestinal bleeding, treated with selective embolization: A case report

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World Journal of Gastrointestinal Surgery 2024年第8期16卷 2735-2741页

作者： Barbora Pospisilova Jaromir Frydrych Antonin Krajina JuliusÖrhalmi Ivana M Kajzrlikova Petr vitek Department of Internal Medicine Hospital in Frydek-MistekFrydek-Mistek 73801Czech Republic Department of Radiodiagnostic Hospital in Jablonec nad NisouJablonec nad Nisou 46601Czech Republic Department of Radiology University Hospital Hradec KraloveHradec Kralove 50005Czech Republic Department of Surgery Hospital HoroviceHorovice 26831Czech Republic Faculty of Medicine University of OstravaOstrava 70300Czech Republic

BACKGROUND Anorectal hemangioma is a rare and frequently misdiagnosed cause of lower gastrointestinal(GI)***,we present a minimally invasive therapy with selective *** SUMMARY A 21-year-old male patient experienced painless rectal bleeding since childhood and was treated for ulcerative *** studies later revealed specific characteristics for vascular lesions-anorectal *** severity of rectal bleeding caused symptomatic anemia and possible surgical treatment was asso-ciated with a high risk of fecal ***,we present selective emboli-zation,a minimally invasive therapeutic approach that is proven as an alternative therapeutic method of *** patient significantly improved temporarily and had a small ischemic ulcer,which healed with a control colonoscopy and deve-loped no *** Awareness of the clinical and radiological features of GI hemangiomas may help improve diagnostics and avoid inappropriate therapeutic procedures.

关键词： Hemangioma Vascular malformation Gastrointestinal hemorrhage Rectal bleeding Phlebolith Selective embolization Case report

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ATOMISTIC SIMULATION OF SEGREGATION IN Cu-Bi SYSTEM Ⅰ.SATURATED SEGREGATION

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Acta Metallurgica Sinica(English Letters) 1988年 1-6页

作者： V.vitek University of Pennsylvania USA

Atomic structure of the Σ=5 B(210)/[001]symmetrical tilt boundary in Cu con-taining different amount of segregated Bi has been *** most importantstructural effects found in this stucly are strong anisotropy of the segregation energy fordifferent sites and formation of an ordered alloy structure in the region of the grainboundaries.A saturation level of 1.25 monolayers beyond which no further segregationcan occur,was found.

关键词： segregation atomistic simulation grain boundary Cu-Bi alloy

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Can a Subcapital Osteotomy Fixed with an Intramedullary Locking Plate Correct all Possible Deformities of a Mild to Moderate Hallux Valgus?

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Open Journal of Orthopedics 2017年第9期7卷 254-283页

作者： Michael vitek Hannes Kugler Felix Fink Ornella vitek Center for Foot and Joint Surgery Vienna Vienna Austria

Background: There are at least 5 very popular methods described for the correction of mild to moderate hallux valgus deformities. Despite of reported and self experienced good results in favorable fitting preoperative anatomical conditions of some of these methods;it seems that no one is really satisfying under “difficult” or non favorable preoperative anatomic conditions. How could an optimum operation method for a satisfying correction of a mild to moderate hallux valgus look like? The well known criteria for an optimally satisfying method to achieve full normalization of important forefoot parameters under all conditions should be a lateralization, plantarization and derotation of the Ist metatarsal head and also a normalization of the distal metatarsal articular angle (DMAA) in combination with a soft tissue correction. Methods: In order to achieve this outcome without the disadvantages of shortening or the need for unloading, we developed a new operation technique and new fixation devices. We performed a simple transverse lazy-L subcapital osteotomy and after an additional soft tissue release the Ist metatarsal head was restored to its preplaned optimum position in terms of narrowing the IM angle, plantarization, correction of the hallux valgus angle, derotation of a pronation l malrotation and improvement of the DMAA. Fixation was achieved with an intramedullary angel-stable transfixed 30 mm titanium plate. The rigidity of the implant rendered interfragmental compression or solid bone contact unnecessary. The goal was only an optimal correction. All patients were allowed to ambulate with full weightbearing immediately after the operation. Results: We retrospectively reviewed 346 patients (433 feet) who underwent subcapital osteotomy between May 2007 and December 2011;308 were women and 38 men;their mean age was 65 years. The follow-up investigation was performed on average after 6.5 years (78 months);range 5.5 to 10 years (66 to 120 months). The AOFAS Score im

关键词： Hallux Valgus Mild Moderate Toe Deformity Lateralization Plantarization Derotation Improvement of DMAA Full Weightbearing Hallux Valgus Surgery New Access Lazy-L Osteotomy Soft Tissue Correction IM-Angle Angle-Stable Locking Screws Intramedullary Locking Plate

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Osteopontin: A non-invasive parameter of portal hypertension and prognostic marker of cirrhosis

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World Journal of Gastroenterology 2016年第12期22卷 3441-3450页

作者： Radan Bruha Marie Jachymova Jaromir Petrtyl Karel Dvorak Martin Lenicek Petr Urbanek Tomislav Svestka Libor vitek 4~(th) Department of Internal Medicine 1~(st) Faculty of Medicine and General University Hospital Charles University in Prague Institute of Clinical Biochemistry and Laboratory Diagnostics 1~(st) Faculty of Medicine Charles University in Prague Department of Internal Medicine Central Military Hospital and 1~(st) Faculty of Medicine Charles University in Prague

AIM: To investigate the relationship between osteopontin plasma concentrations and the severity of portal hypertension and to assess osteopontin prognostic ***: A cohort of 154 patients with confirmed liver cirrhosis (112 ethylic, 108 men, age 34-72 years) were enrolled in the study. Hepatic venous pressure gradient (HVPG) measurement and laboratory and ultrasound examinations were carried out for all patients. HVPG was measured using a standard catheterization method with the balloon wedge technique. Osteopontin was measured using the enzyme-linked immunosorbent assay (ELISA) method in plasma. Patients were followed up with a specific focus on mortality. The control group consisted of 137 healthy age- and sex- matched ***: The mean value of HVPG was 16.18 ± 5.6 mmHg. Compared to controls, the plasma levels of osteopontin in cirrhotic patients were significantly higher (P 10 mmHg and 65% for those with HVPG ≤ 10 mmHg (P = 0.0086, odds ratio (OR), 2.92, 95% confidence interval (CI): 1.09-7.76). Osteopontin showed a similar prognostic value to HVPG. Patients with osteopontin values above 80 ng/mL had significantly lower cumulative survival compared to those with osteopontin ≤ 80 ng/mL (37% vs 56%, P = 0.00035; OR = 2.23, 95%CI: 1.06-4.68).CONCLUSION: Osteopontin is a non-invasive parameter of portal hypertension that distinguishes patients with clinically significant portal hypertension. It is a strong prognostic factor for survival.

关键词： Cirrhosis Complications of cirrhosis Hepatic venous pressure gradient Osteopontin Portal hypertension Prognosis Survival prediction

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Probiotics in hepatology

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World Journal of Gastroenterology 2011年第24期17卷 2890-2896页

作者： Jan Lata Jana Jurankova Marcela Kopacova Petr vitek Department of Internal Medicine Faculty of Medicine and University HospitalOstrava University Department of Clinical Microbiology University Hospital Brno 2nd Department of Medicine Charles University in PrahaFaculty of Medicine at Hradec KraloveUniversity Teaching Hospital

The paper provides a basic review of intestinal microflora and its importance in liver diseases. The intestinal microflora has many important functions, above all to maintain the microbial barrier against established as well as potential pathogens. Furthermore, it influences the motility and perfusion of the intestinal wall, stimu- lates the intestinal immune system and therefore also the so-called common mucosal immune system, reducing bacterial translocation and producing vitamins. Immune homeostasis at mucosal level results from a controlled response to intestinal luminal antigens. In liver cirrhosis, there are many changes in its function, mostly an increase in bacterial overgrowth and translocation. In this review, probiotics and their indications in hepatology are generally discussed. According to recent knowledge, these preparations are indicated in clinical practice only for cases of hepatic encephalopathy. Probiotics are able to decrease the permeability of the intestinal wall, and decrease bacterial translocation and endotoxemia in animal models as well as in clinical studies, which is extremely important in the prevention of complications of liver cirrhosis and infection after liver transplantation. Probiotics could limit oxidative and inflammatory liver damage and, in some situations, improve the histological state, and thus non-alcoholic steatohepatitis could be considered as another possible indication.

关键词： Intestinal microflora Probiotics Liver en-cephalopathy Non-alcoholic steatohepatitis Liver cirrhosis

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A New Intramedulary Locking Plate for the Osteotomy of the V. Metatarsal in the Correction of the Tailors Bunion. Midterm Results of 21 Patients

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Open Journal of Orthopedics 2016年第7期6卷 171-183页

作者： Michael vitek Hannes Kugler Felix Fink Joachim Niemeier Center for Foot and Joint Surgery Vienna Austria Chirurgische Praxis Barß el Bar&szlig el Germany

Background: Since we are very successful in the operation of hallux valgus using a transverse sub-capital osteotomy fixated with an intramedullary angle-stable locking plate, and a tailors bunion is understood as a reversed hallux valgus, we have applied the operation also for such indication. Method: The osteotomy was carried out at a straight V. metatarsal subcapitally, and in case of an outwardly curved V. metatarsal at the bending location. The intramedullary plates are available in different designs and the plate and screws disappear completely in the bone, so the soft tissues are not disturbed. The head of the plate is either straight or curved in order to shift the distal fragment sufficiently. Results: 26 patients were operated within a period of 5 years (2008-2012). 21 patients were followed up after an average of 34.4 months. The IM angle IV/V could be improved by an average of 11.76 to an average of 4.10. This is a highliy significant pre- to postoperative difference of 7.66 (t = 15.07, p < 0.001). The AOFAS score was improved by an average of 42.24 points from 55.76 points preoperatively to 98.00 points postoperative. There was no pseudo-arthrosis and no wound healing impairment. All patients were either satisfied or very satisfied with the surgery. Conclusion: This method does not have the disadvantages of the other common operations of the Tailors bunion and is applied now as a standard method in this deformity.

关键词： Forefoot Disorders Tailors Bunion Subcapital Ostetomy Small Toes Problems Intramedullary Locking Plate Angle Stable Locking Plate Forefoot Correction

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