Results 21 to 30 of about 18,431 (271)

The Impact of Bartonella VirB/VirD4 Type IV Secretion System Effectors on Eukaryotic Host Cells

open access: yesFrontiers in Microbiology, 2021
Bartonella spp. are facultative intracellular pathogens that infect a wide range of mammalian hosts including humans. The VirB/VirD4 type IV secretion system (T4SS) is a key virulence factor utilized to translocate Bartonella effector proteins (Beps ...
Katja Fromm, Christoph Dehio
doaj   +1 more source

Suitability of the boreal ecosystem simulator (BEPS) model for estimating gross primary productivity in hemi-boreal upland pine forest

open access: yesMetsanduslikud Uurimused, 2022
Gross Primary Productivity (GPP) is the core component of the terrestrial and global carbon cycle and Earth’s climate research. In this study, GPP estimation was performed with the Boreal Ecosystem Productivity Simulator (BEPS) model to check its ...
Harun Fariha   +3 more
doaj   +1 more source

Water use efficiency of China\u27s terrestrial ecosystems and responses to drought [PDF]

open access: yes, 2015
Water use efficiency (WUE) measures the trade-off between carbon gain and water loss of terrestrial ecosystems, and better understanding its dynamics and controlling factors is essential for predicting ecosystem responses to climate change.
Ju, Weimin   +5 more
core   +2 more sources

Implementation of the «Two-Pillar Solution» prospects in the international taxation system

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023
The world economy has undergone a rapid digital transformation, which has caused critical discussions about the effectiveness of existing international tax systems.
D.
doaj   +1 more source

ASSESSMENT OF THE PRE-CONDITIONS FOR THE IMPLEMENTATION OF MODERN TECHNOLOGIES OF TAX CONTROL ON BASE EROSION AND PROFIT SHIFTING

open access: yesСоціальна економіка, 2022
The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose, the
Dmytro Nosenko
doaj   +1 more source

BEPS 2.0 Pillar I solutions on mechanisms of tax dispute resolutions

open access: yesPrawo Budżetowe Państwa i Samorządu, 2023
The purpose of the article is to present the basic assumptions of Pillar I of BEPS 2.0 and to identify areas of potential disputes on the background of the application of the new mechanisms. The article will briefly outline preventive mechanisms aimed at
Małgorzata Duda-Plesińska
doaj   +1 more source

Comparison of boreal ecosystem model sensitivity to variability in climate and forest site parameters [PDF]

open access: yes, 2001
Ecosystem models are useful tools for evaluating environmental controls on carbon and water cycles under past or future conditions. In this paper we compare annual carbon and water fluxes from nine boreal spruce forest ecosystem models in a series of ...
Amthor, Jeffrey S   +11 more
core   +2 more sources

Conference on the fiscal consequences of the BEPS action plan

open access: yesIDP, 2019
On October 8, 2018, the UOC’s Faculty of Law and Political Science held the 10th Conference on Current Tax Problems under the framework of the Master’s degree in Taxation.
Ana Maria Delgado
doaj   +1 more source

Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises

open access: yesNaše Gospodarstvo, 2019
This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
doaj   +1 more source

Isolation and Structural Characterization of a Novel Antioxidant Mannoglucan from a Marine Bubble Snail, Bullacta exarata (Philippi)

open access: yesMarine Drugs, 2013
Bullacta exarata is one of the most economically important aquatic species in China, noted for not only its delicious taste and nutritional value, but also for its pharmacological activities.
Shiguo Chen   +8 more
doaj   +1 more source

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