Results 141 to 150 of about 275,775 (306)

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

open access: yesIntelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

El surgimiento del Mercosur y de la C.E.E.: un análisis comparativo

open access: yesRevista de la Facultad de Derecho, 2005
La suscripción del "Tratado de Asunción" el 26 de marzo de 1991, que culminará con el Mercado Común del Sur el 31 de diciembre de 1994, señaló el término de un proceso de aproximaciones subregionales y el inicio de una etapa novedosa signada por la ...
Lincoln Bizzozero
doaj  

The Dynamics of Agricultural Productivity and Industrial Transformation in Transition Countries [PDF]

open access: yes
Relying on the frontier production approach, we investigated the performance of the agricultural sector in 28 transition countries and its changes over time, especially focusing on the dynamics of productivity changes and the effects of reform policy ...
An, Donghwan, Kim, Hanho
core   +1 more source

The Effect of Myrtacine and Celastrol‐Enriched Extract on Cutibacterium acnes Extracellular Vesicles

open access: yesInternational Journal of Dermatology, Volume 65, Issue 6, Page 1215-1224, June 2026.
Myrtacine alone, Celastrol‐enriched extract alone, or the combination of both ingredients were added to the culture medium either before (preventive condition) or after (modulating condition) incubation with C. acnes IA1 extracellular vesicles (EVs) from healthy and acne skin in immortalized keratinocytes (HaCaT cells) and human skin explants.
Caroline T. Cheung   +7 more
wiley   +1 more source

The VARying Effect of Foreign Shocks in Central and Eastern Europe [PDF]

open access: yes
This paper investigates the impact of international shocks – interest rate, commodity price and industrial production shocks – on key macroeconomic variables in ten Central and Eastern European (CEE) countries by using near-VAR models and monthly data ...
Amalia Morales-Zumaquero   +2 more
core  

Can species adapt to drought using multiple strategies? Lessons from the California poppy

open access: yesNew Phytologist, Volume 250, Issue 5, Page 2918-2932, June 2026.
Summary Plants can escape drought by completing life cycles early, tolerate drought by increasing physiological limits, or avoid drought stress by obtaining or using water more efficiently. It remains unclear whether strategies vary within species across their distributional ranges due to trade‐offs, and whether species can exhibit plasticity in ...
Stuart T. Schwab   +7 more
wiley   +1 more source

Engineered Microfluidic Organoid Systems: New Paradigms for Menopause Mechanism Research and Personalized Medicine

open access: yesAdvanced Materials Technologies, Volume 11, Issue 9, 6 May 2026.
This review explores the integration of microfluidic technology with organoid systems as an innovative platform for studying menopausea complex multi‐organ condition. By enabling precise simulation of inter‐organ communication and hormone responses, microfluidic organoids offer a physiologically relevant model for investigating menopausal syndrome and ...
Qianyi Zhang   +4 more
wiley   +1 more source

INTERNATIONAL INVESTMENTS WITH EXCHANGE RATE RISK: THE CASE OF CENTRAL AND EASTERN EUROPE CURRENCIES [PDF]

open access: yes
The paper investigates the impact that exchange rate risk has on the risk-return profile of investments in emerging countries. The emerging countries under scrutiny are Czech Republic, Hungary, Poland, Romania, Russia and Turkey, all from Central and ...
Alexandra Horobet, Livia Ilie
core  

Pharmacokinetics of dolutegravir, tenofovir and lamivudine during venous–venous extracorporeal membrane oxygenation (VV‐ECMO): A case report

open access: yesBritish Journal of Clinical Pharmacology, Volume 92, Issue 5, Page 1487-1492, May 2026.
While providing potentially life‐saving cardiorespiratory support for critically ill patients, extracorporeal membrane oxygenation (ECMO) may detrimentally affect pharmacokinetic (PK) performance and concurrent drug efficacy and safety. We describe a patient with Pneumocystis jirovecii pneumonia (PJP) in the context of acquired immunodeficiency ...
Tom C. Zwart   +7 more
wiley   +1 more source

Environmental Impact‐Adjusted Firm Value and Debt: A Multi‐Country Analysis

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 4, Page 5677-5706, May 2026.
ABSTRACT The study finds a nonlinear, inverted U‐shaped relationship between leverage and environmental impact‐adjusted firm value ( EIAFV), confirming the trade‐off theory. The firm value increases with leverage up to an optimal point, approximately 58%–61% of total assets, after which higher leverage leads to value erosion due to rising default risk ...
Paolo Saona   +3 more
wiley   +1 more source

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