Results 51 to 60 of about 470,960 (195)

La elusión fiscal

open access: yes, 2013
En el trabajo se realiza un análisis de la diferencia conceptual entre la elusión fiscal y la evasión y se plantean interrogantes a resolver: ¿Cuál es la diferencia jurídica entre ambos conceptos? ¿Desde el punto de vista de la normativa jurídica cómo se
Comba, Luis Alberto
core  

Unlocking the Alkynyl Bromide Radical Anion With Alternating Current for Inverse Sonogashira C─H Coupling

open access: yesAdvanced Science, EarlyView.
An alternating current (AC)‐promoted, Pd‐catalyzed ortho‐aryl C─H alkynylation of 2,3‐diaryl acrylaldehydes is described. This synthetic scheme accommodates a broad substrate scope, delivering alkynylated stilbene derivatives with excellent arene site selectivity.
Junya Wang   +7 more
wiley   +1 more source

DDX3x Regulates NINJ1 Transcription via Histone Lactylation in Sepsis Associated‐Acute Kidney Injury

open access: yesAdvanced Science, EarlyView.
This study identifies a potential therapeutic approach for sepsis‐associated acute kidney injury (SA‐AKI). We found that during SA‐AKI, reduced expression of DDX3x in renal tubular epithelial cells mediates histone delactylation, which in turn upregulates NINJ1 transcription and triggers tubular cell death. Conversely, Odetiglucan confers protection by
Hongyu Liang   +7 more
wiley   +1 more source

Deciphering the Crystallinity‐Dependent Sensitivity of Charge Injection in n‐Channel Organic Transistors: Reliable Characterization and Optimized Performance

open access: yesAdvanced Science, EarlyView.
Precise characterization of n‐type organic semiconductors necessitates decoupling interfacial constraints from intrinsic charge transport. This work reveals that disordered polymers are particularly vulnerable to contact‐limited bottlenecks compared to their crystalline counterparts.
Walid Boukhili   +15 more
wiley   +1 more source

OTUD6A‐Mediated Deubiquitination of PRDX1 Protects Against Oral Ulcer by Restoring Mitochondrial Function

open access: yesAdvanced Science, EarlyView.
In human oral keratinocytes, OTUD6A promoted cell migration by deubiquitinating and stabilizing PRDX1. Conversely, OTUD6A deficiency reduced PRDX1 stability, triggering mitochondrial dysfunction and aggravating OU progression. ABSTRACT Oral ulcers (OU), as the most highly prevalent and recurrent oral mucosal lesion, have an unclear pathogenesis that ...
Xiaoyu Sun   +15 more
wiley   +1 more source

TASA IMPOSITIVA ÚNICA Y CUMPLIMIENTO FISCAL

open access: yesEl Trimestre Económico, 2012
El sistema impositivo que combina una única tasa impositiva con un mínimo exento ha sido objeto de largo debate en los años recientes. Sus detractores argumentan que los sistemas impositivos de estas características son menos progresivos y en ...
Judith Panadés
doaj  

Fraude, evasión e elusión fiscal na unión europea [PDF]

open access: yes, 2015
La crisis económica ha puesto en el primer plano de la actualidad la necesidad de mejorar las capacidades presupuestarias de los países, garantizando al mismo tiempo su equilibrio.
Vázquez Taín, Miguel A.
core  

Learning Work Function via Implicit Reasoning on Electrostatic Potential Landscapes

open access: yesAdvanced Science, EarlyView.
StructPot‐CLR establishes a cross‐modal contrastive learning framework that aligns the crystal structures of 2D materials with plane‐averaged electrostatic potential landscapes for physically informed work‐function prediction. The model achieves an MAE of 0.265 eV and an R2 of 0.902 on the held‐out test set while accurately preserving key morphological
Haoyu Wan, Yue Wu, Tianhao Su, Deng Pan
wiley   +1 more source

Evasión y elusión fiscal en el impuesto predial. ¿Cuáles son los factores que fomentan la evasión y elusión fiscal en el impuesto predial? [PDF]

open access: yes
El presente trabajo aborda la problemática de la evasión y elusión fiscal en los impuestos territoriales, destacando su impacto negativo en las finanzas públicas y la inequidad en el cumplimiento tributario.
Pérez Ballesta, Yeri Judith   +1 more
core   +1 more source

Multiphoton Quantum Reservoirs For Robust Multidimensional Computing

open access: yesAdvanced Science, EarlyView.
Projective measurements reveal hidden multidimensional quantum networks within classical multiphoton fields, enabling robust quantum reservoirs for room‐temperature quantum simulation, prediction, and information processing. These networks transform noisy classical photonic platforms into scalable quantum computational architectures.
Mingyuan Hong   +10 more
wiley   +1 more source

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