Results 51 to 60 of about 13,452 (163)
Curbing multinational digital tax avoidance with the general anti‐avoidance rule
American Business Law Journal, Volume 63, Issue 1, Page 33-55, Spring 2026.Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley +1 more source
Distribución, estructura y caracterización del hábitat de dos poblaciones simpátricas de alouatta (alouatta seniculus y alouatta palliata, primates) en el Chocó, Colombia [PDF]
, 2010 Ecólogo (a ...
Zúñiga Leal, Sara Alexandra
core
Justice‐centred climate change education and territory
British Educational Research Journal, Volume 52, Issue 1, Page 47-60, February 2026.Abstract In a globalised world, education faces challenges that go far beyond professional training, where social responsibility and the inclusion of heterogeneous communities and territories in all levels of education have become a greater focus of the university and of scientific research, setting the stage for more inclusive public policies. Greater
Lennin Florez‐Leiva +3 more
wiley +1 more source
Tecnociencia, 2003 Se presenta un listado de especies de las mariposas Nymphalidae, Papilionidae y Pieridae del Parque Nacional Darién (PND) que se encuentran depositadas en el Museo de Invertebrados G. B. Fairchild, Universidad de Panamá (MIUP).
Alonso Santos M., Roberto A. Cambra T
doaj
International Migration, Volume 64, Issue 1, January 2026.ABSTRACT Overstayers—travellers entering a country with a valid visa but staying beyond the initially authorised period—are a blind spot of migration research. Past studies claim that overstaying is indeed the main gateway to irregular migration in Europe, but few estimates exist.
Ettore Recchi +2 more
wiley +1 more source
Tecnociencia, 2002 El género monotípico Opetiops Enderlein se registra por primera vez en Panamá con la captura de una hembra de O. alienus (Hermann) en la Provincia de Darién. Esta especie era previamente conocida solo para Colombia, Perú y Brasil. Pantophthalmus bellardi
Alonso Santos M., Roberto A. Cambra T.
doaj
Colombia and Combined Flows of Migrants in the International Refugee Law [PDF]
, 2016 Colombia se ha convertido en los últimos años en un país de tránsitopara los flujos mixtos de migrantes. Estas dinámicas globales son consecuencia de las necesidades de los individuos de huir de sus países, debido a conflictos internos, violencia ...
Casanovas +4 more
core +2 more sources
Phylogeny, systematics and evolution of mimicry patterns in Neotropical limenitidine butterflies
Systematic Entomology, Volume 51, Issue 1, January‐March 2026.The most comprehensive phylogeny for Adelpha reveals that it is not monophyletic, supporting the description of the new genus Adelphina for the alala‐group. The rate of mimicry evolution increases towards the tropics, consistent with the hypothesis of stronger biotic interactions near the equator.
Erika Páez V. +17 more
wiley +1 more source
First report of the nematode Eustrongylides sp. (Nematoda
TecnocienciaAstyanax panamensis is a species of sardine with an omnivorous diet and is often used as a subsistence food in various regions of the country. In this study, we report for the first time the presence of larvae of the genus Eustrongylides parasitizing ...
Kedric Bosco González Serrano +2 more
doaj +1 more source
Migração no Darién: bioética global e ética do cuidado [PDF]
Revista BioéticaResumo Este artigo analisa o fenômeno da migração em trânsito no Tampão de Darién. Identifica a atualidade da discussão desse fenômeno na literatura acadêmica recente, questiona a falta de análise dessa questão a partir de uma perspectiva bioética e ...
Sergio Néstor Osorio-García +1 more
doaj +1 more source