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Zeitschriftenartikel zum Thema „Missing VAT“

Autor: Grafiati

Veröffentlicht am 28. Juni 2021

Zuletzt aktualisiert am 29. Juli 2025

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1

Firmansyah, M., Dedy Yuliawan, Heru Wahyudi, and Ukhti Ciptawaty. "Analysis of Lost VAT Revenue from Purchases of Used Clothing (Thrift) in the Lampung Thrift Fest Community." International Journal of Economics, Management and Accounting (IJEMA) 1, no. 8 (2024): 683–92. https://doi.org/10.47353/ijema.v1i8.99.

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This research aims to analyze how much VAT revenue is lost as a result of purchasing used clothing (thrift) in the Lampung Thrift Festival community. The data collection methods and analysis tools used in this research are questionnaires, interviews and validity tests, reliability tests. The dependent variable used is tax payments and the independent variables used are thrift taxes and consumer behavior. The best sampling technique obtained was Non-Probability Sampling. The results of the research show the sales of 20 used clothing traders, the behavior of used clothing consumers, potential mi

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Boelaarts, Leo, Sascha R. A. Meyer, Philip Scheltens, and Jos F. M. de Jonghe. "Testing Episodic Memory in Elderly Subjects: Not as Simple as It Looks." Dementia and Geriatric Cognitive Disorders Extra 9, no. 2 (2019): 207–16. http://dx.doi.org/10.1159/000499836.

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Background/Aims: The available episodic memory tests are not specifically constructed to examine older subjects. Their use in outpatient memory clinics may result in aborted test administration. We used a strict adherence to the test protocol in cognitively healthy, amnestic mild cognitive impairment (aMCI), and Alzheimer’s disease dementia subjects to assess the possibility of preventing this. Methods: This is a cross-sectional study in memory outpatient subjects with a mean age of 74.5 years. Primary study outcomes were: number of missing values and test results in the Visual Association Tes

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Jarvie, Eleanor M., Frances M. Stewart, Jane E. Ramsay, et al. "Maternal Adipose Tissue Expansion, A Missing Link in the Prediction of Birth Weight Centile." Journal of Clinical Endocrinology & Metabolism 105, no. 3 (2019): e814-e825. http://dx.doi.org/10.1210/clinem/dgz248.

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Abstract Context Maternal body mass index (BMI) is associated with increased birth weight but does not explain all the variance in fetal adiposity. Objective To assess the contribution of maternal body fat distribution to offspring birth weight and adiposity. Design Longitudinal study throughout gestation and at delivery. Setting Women recruited at 12 weeks of gestation and followed up at 26 and 36 weeks. Cord blood was collected at delivery. Patients Pregnant women (n = 45) with BMI 18.0 to 46.3 kg/m2 and healthy pregnancy outcome. Methods Maternal first trimester abdominal subcutaneous and v

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Griffioen, Menno, and E. C. J. M. van der Hel-van Dijk. "New European Approach to Combat VAT Fraud?" Intertax 42, Issue 5 (2014): 298–305. http://dx.doi.org/10.54648/taxi2014031.

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The Member States of the European Union (EU) are missing billions of Euros each year as a result of cross-border VAT fraud. After its introduction, the current VAT system appeared to contain flaws and proved to be vulnerable to fraud. Tackling VAT fraud since then has become serious business within the EU. Despite the fact that there seems to come no end to new measures to combat fraud, so far though those measures seem not to be very effective. In June 2013, the European ministers again agreed on some (temporary) measures to combat fraud. Do these new measures make sense? And will they lead t

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Griffioen, Menno, and E. C. J. M. van der Hel-van Dijk. "Tackling VAT-Fraud in Europe: A Complicated International Puzzle." Intertax 44, Issue 4 (2016): 290–97. http://dx.doi.org/10.54648/taxi2016021.

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In Europe, the fight against VAT fraud has attracted a lot of attention since the introduction of the current VAT system. The reason for this is simple: VAT fraud leads to significant distortion of the internal market, creates unfair competition and leads to missing tax revenues in the Member States. The latter can also lead to ‘skewness’ in the contribution of Member States to the EU budget. The European Commission (EC) has presented in the last decade numerous measures to combat VAT fraud. An analysis of these measures shows that Member States seem to address this ‘European’ problem mainly o

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Chaplin, Alice, Ramon Maria Rodriguez, Juan José Segura-Sampedro, Aina Ochogavía-Seguí, Dora Romaguera, and Gwendolyn Barceló-Coblijn. "Insights behind the Relationship between Colorectal Cancer and Obesity: Is Visceral Adipose Tissue the Missing Link?" International Journal of Molecular Sciences 23, no. 21 (2022): 13128. http://dx.doi.org/10.3390/ijms232113128.

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Colorectal cancer (CRC) is a major health problem worldwide, with an estimated 1.9 million new cases and 915,880 deaths in 2020 alone. The etiology of CRC is complex and involves both genetic and lifestyle factors. Obesity is a major risk factor for CRC, and the mechanisms underlying this link are still unclear. However, the generalized inflammatory state of adipose tissue in obesity is thought to play a role in the association between CRC risk and development. Visceral adipose tissue (VAT) is a major source of proinflammatory cytokines and other factors that contribute to the characteristic s

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Zídková, Hana, and Kristýna Balíková. "The definitive VAT system and its impact on tax collection." European Journal of Government and Economics 10, no. 2 (2021): 146–66. http://dx.doi.org/10.17979/ejge.2021.10.2.7803.

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Value Added Tax (VAT) is a significant source of fiscal revenues in the EU. However, the VAT treatment of cross-border supplies enables large-scale tax frauds, such as the Missing Trader Intra-Community (MTIC), which takes each year billions of euros from Member States' public budgets. In 2016 a definitive VAT system was proposed by the European Commission to respond to the shortcomings of the current temporary system. This new system should reduce the possibilities of MTIC fraud for intra-community transactions through the collection of VAT by the supplier in the same way as for domestic tran

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Cnossen, Sijbren. "German and Austrian VAT Proposals to Combat Carousel Fraud." EC Tax Review 18, Issue 4 (2009): 192–97. http://dx.doi.org/10.54648/ecta2009025.

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There is much ado about carousel fraud, also called missing trader intra-community (MITC) fraud, in the European Union (EU). This article briefly describes carousel fraud and the proposals that have been made to combat this type of fraud. It focuses in particular on the German and Austrian solution, which defines carousel fraud away by proposing a system of comprehensive reverse charging combined with universal cross-checking. The article concludes that this solution throws the baby out with the bathwater.

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Hangáčová, Natália, and Tomáš Strémy. "Value Added Tax and Carousel Fraud Schemes in the European Union and the Slovak Republic." European Journal of Crime, Criminal Law and Criminal Justice 26, no. 2 (2018): 132–59. http://dx.doi.org/10.1163/15718174-02602005.

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The aim of this contribution is to elaborate on the institute of VAT frauds, with emphasis on Carousel frauds. This document provides compact information concerning VAT fraud schemes within the European Union, problems within the EU VAT system, which was put into force in 1993 and strategises how to tackle VAT frauds as well as de lege ferenda proposals, especially in a view of the European Commission’s proposed solution on the EU’s common system of VAT. This article focuses on details of functioning of the EU VAT system, it explains relevant sections of the Slovak Penal Code Act pointing out

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Oghuma, Richard Iyere, Damilola Felix Eluyela, and Francis O. Iyoha. "Investigating the Dynamic Nexus between Non-Oil Taxes and Economic Growth in Nigeria: An ARDL Approach." International Journal of Energy Economics and Policy 12, no. 5 (2022): 498–504. http://dx.doi.org/10.32479/ijeep.10832.

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This paper examines the dynamic nexus between non-oil taxes and economic growth in Nigeria. The volatile nature of oil prices has threatened the balance and stability of public expenditure and the budgetary system as a tool for stimulating growth in Nigeria, hence the motivation to look into the prospects of the non-oil sector as a driver of growth. Secondary data covering the period 1994-2019 was used for this study. This period is selected to ensure that there are no missing data especially for VAT which began in 1994, therefore, using earlier periods will introduce missing data into the est

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Cannas, Francesco, Davide Pellegrini, and Calogero Vecchio. "Policy note: A New Legal Framework Towards a Definitive EU VAT System: Online Hosting Platforms and E-Books Reveal Unsolved Problems on the Horizon." Intertax 46, Issue 8/9 (2018): 690–98. http://dx.doi.org/10.54648/taxi2018072.

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A definitive VAT seems to be finally coming by means of the so-called digital package, or at least this is what is stated by the EU Commission. This article explores the most recent EU proposals approved, as well as some of those that are still on the table. The authors present a comprehensive overview of the actual policy trends in the field of VAT and digital economy, in order to identify the main features of the system as conceived by the Commission to respond to the current challenges posed by technological innovation. Subsequently, the authors focus on the missing element, namely the fact

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Yoon, Sung. "The Effects of the RCS’s Application in the Value Added Tax Collecting Process on the Perception of SME Taxpayer in Korea’s Trade Activity: Transparency and Fairness in Trade." Sustainability 10, no. 11 (2018): 4132. http://dx.doi.org/10.3390/su10114132.

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Value Added Tax (VAT) is the largest source of global tax revenue. However, it faces issues of tax avoidance, such as the black-market and missing trader intra-community fraud. Many studies have postulated that the introduction of the Reverse Charge System (RCS) will contribute to the enhancement of transparency and fairness in trade for small and medium enterprises (SMEs) that supply goods or provide services. This study analyzes SME taxpayers’ perception of transparency and fairness in trade resulting from the introduction of the RCS into the South Korean VAT system. In B2B transactions that

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Zawodsky, Florian S., and Pawel Mikula. "Case Law Note: EU VAT in Jeopardy: Clues from the Unitel Case (C-653/18)." Intertax 48, Issue 4 (2020): 460–63. http://dx.doi.org/10.54648/taxi2020040.

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The Court of Justice of the European Union (CJEU or the Court) has had multiple opportunities to rule on the issue of fraud associated with value added tax (VAT). For instance, in the Missing Trade Intra-Community Fraud context, exemplarily with the United Kingdom: CJEU 12 January 2006, Joined Cases C-354/03, C-355/03 and C-484/03, Optigen and Others, ECLI:EU:C:2006:16, or in cases when only invoices confirmed that transactions took place, see exemplarily HU: CJEU 21 June 2012, Joined Cases C-80/11 and C-142/11, Mahagében and Dávid, ECLI:EU:C:2012:373. While many aspects of the concept of frau

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Mazzola, Marianna, and Peter Van Nuffelen. "The Julian Romance : A Full Text and a New Date." Journal of Late Antiquity 16, no. 2 (2023): 324–77. http://dx.doi.org/10.1353/jla.2023.a906772.

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Abstract: The Syriac Julian Romance, a tripartite fictional account of the reign of the Emperor Julian, was hitherto only partially known from two manuscripts. This article publishes the missing first section from Vat. Sir. 37, a section that narrates the death of Constantius II. The complete text allows us to demonstrate that the narrative was composed by a single author and that the tripartite structure does not reflect three older, separate texts. Further, we identify the Miscellaneous Chronicle of 640 as the source for most of the historical information in the Romance. This implies a new d

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Frangulian, L. R. "Martyrdom of John of Phanijoit MS Vat - Copt. 69, fols 40r-55v." Orientalistica 3, no. 3 (2020): 799–819. http://dx.doi.org/10.31696/2618-7043-2020-3-3-799-819.

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This is the first translation into Russian of the “Martyrdom of John of Phanijoit”. The text is written in Coptic and originates from the beginning of the 13th cent. AD. The translation is preceded by an introduction, which comprises the history of the research as well as lists all the modern editions and translations of the “Martyrdom”. It is pointed out that there are some doubts about the original language of the text: some scholars argue that it could have been Arabic. There are also different speculations regarding the motives, which prompted the author to use Coptic, although at that tim

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Kessel, Grigory. "Membra disjecta sinaitica III." Vatican Library Review 1, no. 2 (2022): 257–70. http://dx.doi.org/10.1163/27728641-00102003.

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Abstract The tenth-century, Georgian manuscript geo. 49 preserved at the monastery of St. Catherine on Sinai is not a regular codex. What distinguishes this manuscript is that the Georgian scribe Iovane Zosime made use of a large number of reused parchment material that originally belonged to other manuscripts copied in a variety of languages. Some of these manuscripts, in turn, were made from the folios of other manuscripts that had been similarly reused before. As it is often the case with Sinai manuscripts, the codex Sin. geo. 49 is not complete and many of its leaves are missing. This arti

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Vatulov, Valentyn. "Value Added Tax Audit as a Component of the Audit of the Tax Potential of Innovative Integrated Structures." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 11(44) (2024): 359–68. https://doi.org/10.32515/2663-1636.2024.11(44).359-368.

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The article is aimed at studying the areas of improvement of quality control in the course of value added tax audit as a component of the audit of tax potential of innovation-integrated structures and optimization of audit procedures in the context of risk assessment of taxpayers and their business operations. The main directions for improving the audit of value added tax are outlined, taking into account the challenges associated with digitalization, transformational processes in the economy and changes in legislation. Attention is focused on the need to introduce a systematic approach to aud

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Coles, M., T. Diercks, J. Liermann та ін. "The solution structure of VAT-N reveals a ‘missing link’ in the evolution of complex enzymes from a simple βαββ element". Current Biology 9, № 20 (1999): 1158–68. http://dx.doi.org/10.1016/s0960-9822(00)80017-2.

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Zult, Daan, Sabine Krieg, Bernd Schouten, Pim Ouwehand, and Jan van den Brakel. "From Quarterly to Monthly Turnover Figures Using Nowcasting Methods." Journal of Official Statistics 39, no. 2 (2023): 253–73. http://dx.doi.org/10.2478/jos-2023-0012.

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Abstract Short-term business statistics at Statistics Netherlands are largely based on Value Added Tax (VAT) administrations. Companies may decide to file their tax return on a monthly, quarterly, or annual basis. Most companies file their tax return quarterly. So far, these VAT based short-term business statistics are published with a quarterly frequency as well. In this article we compare different methods to compile monthly figures, even though a major part of these data is observed quarterly. The methods considered to produce a monthly indicator must address two issues. The first issue is

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Wieser, Robert, and Alexis Mundt. "Housing subsidies and taxation in six EU countries." Journal of European Real Estate Research 7, no. 3 (2014): 248–69. http://dx.doi.org/10.1108/jerer-01-2014-0006.

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Purpose – This paper aims to examine the main characteristics of the housing taxation and subsidy systems in six European Union countries. The structure of this support over the past two decades, before and after the global financial crisis has been investigated and its total effective dimensions have been approximated. Design/methodology/approach – Official national data and existing literature on housing policy expenses have been analysed and the authors add their own estimations of missing data, where possible. Latest changes in housing policy guidelines and expenses were interpreted. Findi

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THANDI, S. NGOMANE, and P. SEBOLA MOKOKO. "THE IMPACT OF MENSTRUATION ON SCHOOL ATTENDANCE IN SOUTH AFRICA: A DEVELOPMENTAL ISSUE FOR WOMEN." Social Sciences and Education Research Review 10, no. 2 (2023): 300–306. https://doi.org/10.5281/zenodo.15254293.

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This article analysis the impact of menstruation on girl's school attendance and how that impact on women's participation in developmental issues. It is estimated that most girl-children miss attending classes when they are on a menstruating cycle. Since menstruation only affect girls, boys do not have disrupted school attendance as compared to girls. Absence from school due to menstruation is argued to happen mostly at primary school than at high school level. The onset of menstruation can be very traumatic for young girls if unprepared. This can also be exacerbated by patriarchal views of me

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Gryziak, Bartosz. "Mechanizm podzielonej płatności (split payment) jako narzędzie przeciwdziałania oszustwom podatkowym w zakresie VAT – podsumowanie pierwszego roku funkcjonowania w Polsce na tle doświadczeń europejskich." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 8, no. 276 (2019): 8–14. http://dx.doi.org/10.5604/01.3001.0013.3750.

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Several times the French Senate has proposed introduction of split payment in France, however, each time the French National Assembly rejected such a proposal. This contrast between two houses of the French parliament shows very well how controversial split payment is. Yet, it is in force in Poland since the 1st of July, 2018. Since one year from its introduction has passed it is a good moment to analyse the first Polish experiences with this mechanism with special regard to experiences of other states which decided to introduce split payment. Such an analysis should lead to conclusion that th

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Aldoori, M. I., and Frank I. Jackson. "Missing Vas." Journal of the Royal Society of Medicine 95, no. 2 (2002): 111. http://dx.doi.org/10.1177/014107680209500225.

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Aldoori, M. I. "Missing vas." JRSM 95, no. 2 (2002): 111. http://dx.doi.org/10.1258/jrsm.95.2.111-a.

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Jackson, F. I. "Missing vas." JRSM 95, no. 2 (2002): 111. http://dx.doi.org/10.1258/jrsm.95.2.111-b.

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Khan, Z. A. J., and J. R. Novell. "A Missing Vas." Journal of the Royal Society of Medicine 94, no. 11 (2001): 582–83. http://dx.doi.org/10.1177/014107680109401108.

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Koscinski, T. "Mission impossible ?" VST - Vie sociale et traitements 90, no. 2 (2006): 115. http://dx.doi.org/10.3917/vst.090.0115.

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Marx, Nick. "“The Missing Link Moment”: Web Comedy in New Media Industries." Velvet Light Trap 68, no. 1 (2011): 14–23. http://dx.doi.org/10.1353/vlt.2011.0020.

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MacBean, James Roy. "The Missing Body and the Body Politic In Ousmane Sembene's Guelwaar." Visual Anthropology Review 12, no. 1 (1996): 19–29. http://dx.doi.org/10.1525/var.1996.12.1.19.

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Gibert, Annette. "Choisir l'impossible mission." VST - Vie sociale et traitements 118, no. 2 (2013): 50. http://dx.doi.org/10.3917/vst.118.0050.

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Mondeel, H. "De roemeens-orthodoxe kerk na de val van Ceausescu." Het Christelijk Oosten 44, no. 4 (1992): 238–50. http://dx.doi.org/10.1163/29497663-04404003.

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The Romanian-Orthodox Church after the fall of Ceausescu The way in which the Romanian-Orthodox Church took position towards the Communist State has had a very negative influence on its prestige. Some ecclesiastical leaders try to forget the past, but others confess openly the faults they have made. Half-hearted is the attitude of the Romanian-Orthodox Church towards ecclesiastical leaders who have collaborated with the regime of Ceausescu. The many conflicts in relation to the Greek-Catholic Church of Romania lead to tensions with Rome (to which the Greek-Catholic Church is united). The relat

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Geenen-Rijniers, Veronieke. "Van missing link naar primus inter pares." Critical Care 10, no. 6 (2013): 12–14. http://dx.doi.org/10.1007/s12426-013-0109-9.

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Dutertre, Joël. "Approche santé en mission locale." VST - Vie sociale et traitements 94, no. 2 (2007): 53. http://dx.doi.org/10.3917/vst.094.0053.

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Crane, Andrew, and Dirk Matten. "Corporate Citizenship: Missing The Point Or Missing The Boat? A Reply To Van Oosterhout." Academy of Management Review 30, no. 4 (2005): 681–84. http://dx.doi.org/10.5465/amr.2005.18378872.

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Sidhu, J. S. "Mission-statements en bedrijfsprestatie." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. 10 (2003): 470–79. http://dx.doi.org/10.5117/mab.77.11788.

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Er wordt vaak beweerd dat mission-statements tot betere bedrijfsprestaties leiden omdat ze strategieformulering en -implementatie bevorderen. Echter, empirisch bewijs hiervoor ontbreekt. De laatste jaren heeft dit geleid tot een afname van het vertrouwen van managers in mission-statements. Dit artikel doet verslag van een empirisch onderzoek naar missionstatements in de Nederlandse multimediasector. Het onderzoek richt zich zowel op de inhoud als het procesaspect van missionstatements. De bevindingen zijn consistent met de veronderstelling dat een mission-statement tot superieure bedrijfsprest

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Sidhu, J. S. "Mission-statements en bedrijfsprestatie." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. (10) (2003): 470–79. https://doi.org/10.5117/mab.77.11788.

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Er wordt vaak beweerd dat mission-statements tot betere bedrijfsprestaties leiden omdat ze strategieformulering en -implementatie bevorderen. Echter, empirisch bewijs hiervoor ontbreekt. De laatste jaren heeft dit geleid tot een afname van het vertrouwen van managers in mission-statements. Dit artikel doet verslag van een empirisch onderzoek naar missionstatements in de Nederlandse multimediasector. Het onderzoek richt zich zowel op de inhoud als het procesaspect van missionstatements. De bevindingen zijn consistent met de veronderstelling dat een mission-statement tot superieure bedrijfsprest

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Mariana, Juc, and Brînza Maria. "Participatory Management in Secondary Vocational Education and Training Institutions." Journal of Educational Theory and Practice DIDACTICA PRO... 22, no. 2-3 (132-133) (2022): 29–35. https://doi.org/10.5281/zenodo.6722070.

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We live in an independent country, where we need to be governed by a stable democratic system and to use democratic practices, such as transparency and accountability, which are essential for a competent and receptive administration and for an efficient and prosperous activity. Such an approach will lead to a harmonious development and proper functioning of the institution. It is, however, difficult for the Head of the institution, no matter how capable, to optimize strategic decisions independently and to take important tactical decisions. Therefore, the development and proper functioning of

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Hassani, Muriel. "La « Mission Handicap » d'Aulnay-sous-Bois." VST - Vie sociale et traitements 93, no. 1 (2007): 10. http://dx.doi.org/10.3917/vst.093.0010.

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Royston, Patrick. "Multiple Imputation of Missing Values: Update." Stata Journal: Promoting communications on statistics and Stata 5, no. 2 (2005): 188–201. http://dx.doi.org/10.1177/1536867x0500500204.

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This article describes a substantial update to mvis, which brings it more closely in line with the feature set of S. van Buuren and C. G. M. Oudshoorn's implementation of the MICE system in R and S-PLUS (for details, see http://www.multiple-imputation.com ). To make a clear distinction from mvis, the principal program of the new Stata release is called ice. I will give details of how to use the new features and a practical illustrative example using real data. All the facilities of mvis are retained by ice. Some improvements to micombine for computing estimates from multiply imputed datasets a

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Lanzerotti, Louis J. "Van Allen Probes Mission." Space Weather 11, no. 4 (2013): 133. http://dx.doi.org/10.1002/swe.20037.

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Coats, Karen. "The Missing Pieces of Me by Jean Van Leeuwen." Bulletin of the Center for Children's Books 68, no. 3 (2014): 178. http://dx.doi.org/10.1353/bcc.2014.0885.

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Vilaplana Villajos, Fernando. "El desaparecido “Nuevo plano para el Hospital Real de San Lázaro”, un posible proyecto de Sebastián van der Borcht." Laboratorio de Arte, no. 31 (2019): 387–402. http://dx.doi.org/10.12795/la.2019.i31.22.

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Sasu, Gabriel-Vasilică, Bogdan-Iulian Ciubotaru, Nicolae Goga, and Andrei Vasilățeanu. "Addressing Missing Data Challenges in Geriatric Health Monitoring: A Study of Statistical and Machine Learning Imputation Methods." Sensors 25, no. 3 (2025): 614. https://doi.org/10.3390/s25030614.

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In geriatric healthcare, missing data pose significant challenges, especially in systems used for frailty monitoring in elderly individuals. This study explores advanced imputation techniques used to enhance data quality and maintain model performance in a system designed to detect frailty insights. We introduce missing data mechanisms—Missing Completely at Random (MCAR), Missing at Random (MAR), and Missing Not at Random (MNAR)—into a dataset collected from smart bracelets, simulating real-world conditions. Imputation methods, including Expectation–Maximization (EM), matrix completion, Bayesi

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Borge Cordovilla, Francisco José. "La basílica de Santa María de Oviedo: del panteón real a la catedral doble. Hipótesis de restitución en función del análisis compositivo y metrológico." Virtual Archaeology Review 5, no. 10 (2014): 147. http://dx.doi.org/10.4995/var.2014.4228.

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The Basilica of Santa Maria de Oviedo (now “Rey Casto” Chapel of the Cathedral), was the lower church of the "Double Cathedral" Oviedo. For historians, the purpose of this building was the royal pantheon, creating a formal architectural framework around the tombs of the kings of Asturias, associated funerary cult in memory of the monarchs. This vision has been maintained, despite non-membership archeology shows the cemetery to the original draft of the building, which is deducted important morphological and functional changes in it. Analysis techniques based on computer graphics and numerical

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De Nicolás Sánchez, José L., Mariana Correia, and Juan A. Villasante. "Catalogación, Digitalización y Valorización de las fortalezas defensivas de la frontera Galicia - norte de Portugal." Virtual Archaeology Review 1, no. 2 (2010): 149. http://dx.doi.org/10.4995/var.2010.4718.

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<p>The project, cofinanced by the line of the UE “INTERREG IIIA”, was focused, on the one hand, in Identification, Study, Cataloguing and Valuation of missing and preserved components of defensive fortifications, located in the geographical area under study. On the other hand were put up in virtual paths different fortifications that made up the defensive system. Besides, the foundations were laid for the development of sustainable Management Plans for the property, with the consequent strengthening of local identities and the improvement of the local tourist promotion. In popularization

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Angulo Fornos, Roque. "La fotogrametría digital: una herramienta para la recuperación de arquitecturas perdidas. Torre del Homenaje del Castillo de Constantina." Virtual Archaeology Review 4, no. 8 (2015): 140. http://dx.doi.org/10.4995/var.2013.4355.

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<p>In recent years, the continuing development of architectural survey techniques based on point clouds captured by laser scanning has revolutionized the field of<br />documentation prior to intervention, management or research in heritage. No clutch, affirming that these techniques have displaced others, such as photogrammetry, that have played an important role in the field of architectural survey, is a precipitated guess. Among other advantages, photogrammetry offers the ability to capture missing realities, lacking the materialness required for the use of laser scanner. In that

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Rohaeti, Embay, I. Made Sumertajaya, Aji Hamim Wigena, and Kusman Sadik. "MTSClust with Handling Missing Data Using VAR-Moving Average Imputation." Mathematics and Statistics 11, no. 2 (2023): 229–44. http://dx.doi.org/10.13189/ms.2023.110201.

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He, Jing, Hongrun Chen, and Zhenwen Sheng. "Reconstruction of missing data in transferred generative adversarial networks with small sample data." PLOS One 20, no. 6 (2025): e0322323. https://doi.org/10.1371/journal.pone.0322323.

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Under special working conditions, data collection systems of heavy-duty trains may be faced with a small sample size and missing data when executing measurement, operation, or maintenance tasks. Existing generative modeling methods are ineffective in reconstructing missing data with such a small sample. Hence, we set up a frame of migration learning generative adversarial network for small data samples, in which a new variational autoencoder semantic fusion generative adversarial network (VAE-FGAN) is developed to reconstruct missing data. First a GRU module is introduced in the encoder to fus

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Van Engen, Charles (Chuck) Edward. "My Pilgrimage in Mission." International Bulletin of Mission Research 41, no. 2 (2017): 160–69. http://dx.doi.org/10.1177/2396939317694106.

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Charles Van Engen summarizes his pilgrimage in mission: “I have lived a life invested in forming people as leaders, paying forward what others did for me.” Born of missionary parents, Chuck was raised in southern Mexico. From 1973 to 1985 Chuck and his wife, Jean, served in Chiapas, Mexico, in leadership formation. In 1981 Chuck received a Ph.D. in missiology under Johannes Verkuyl at the Free University of Amsterdam, followed by teaching mission theology in Michigan and, for twenty-seven years, at Fuller Theological Seminary. The Van Engens lead a ministry that provides PhD-level theological

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Galiana Agulló, Mercedes, Ángeles Mas Tomás, Carlos Lerma Elvira, and Salvador Conesa Tejada. "Propuesta de reconstrucción virtual y material por anastilosis de los restos arqueológicos del patio del palacio renacentista del Embajador Vich en Valencia, España." Virtual Archaeology Review 4, no. 9 (2013): 21. http://dx.doi.org/10.4995/var.2013.4237.

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<p>Ambassador Vich’s palace in Valencia (1526-1858) was one of the first examples of renaissance architecture in Spain. After its demolition, part of the courtyard’s marbles was conserved, gathered, after a century and a half of pilgrimage in a unifying intervention in the Museum of Fine Arts of San Pío V in 2006. The recovery of the spatial, composite and material essence of the monument remains incomplete, as the cornices and frames that decorated the surrounding lower gallery are missing; archaeological remains made with grey Italian limestone, Pietra Serena, which together with the w

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