However, the effective operation of the VAT breaks down in the presence of exemptions. Unlike zero rates, exemptions deny input tax credits, thereby increasing production costs and resulting in VAT ...

Information overload emerges as a dominant factor. Over 43% of students reported feeling overwhelmed by the volume and ...

The appropriate forecast for the CSO overflow ML model should be selected based on stakeholder objectives and the desired ...

"Encryption methodology actually makes use of random numbers in order to secure that information," said Travis Humble.

Cardiac intensive care units are witnessing a demographic shift, characterized by patients with increasingly complex or ...

Active engagement of adolescents and youth in adolescent-focused studies aims to improve the quality of research and the ...

One in five of the population lives with chronic pain. Psychological interventions for pain reveal core principles that can ...

NHS England has corrected a mistake in its calculation of the number of extra hospital appointments delivered so far by the Labour government, after Full Fact ...

The paper offers a conceptual framework that considers this imbalance, showing how it might work in clarifying some of the theoretical positions and as a checklist for staff to assess what they need ...

On BBC Radio 4’s Today programme on Tuesday, 13 May [2:20:40], presenter Nick Robinson challenged the home secretary Yvette Cooper on the impact of the new immigration restrictions announced by the ...

This has been particularly notable among those identifying as ‘slightly unionist’. A new report from Queen’s shows that support for the Windsor Framework remains fragile in Northern Ireland. Half of ...

Correspondence to: Dr A N Healey Clinical Safety Research, Imperial College London ... of a lack of empirical data to validate measures. The input−process−output model provides a framework for ...