Results 91 to 100 of about 781 (222)

Exploring the legal, policy, ethical and practical implications of digitisation of botanical and fungal collections

open access: yesPLANTS, PEOPLE, PLANET, Volume 8, Issue 4, Page 1076-1086, July 2026.
Societal Impact Statement Dried plant and fungal specimens held in collections provide a unique asset to understand the natural world and inform conservation approaches. By creating freely available, digital images of these collections, these specimens can be used by more scientists from around the globe to ask research questions and apply new ...
Sonia Dhanda   +9 more
wiley   +1 more source

The promise of digital herbarium specimens in large‐scale phenology research

open access: yesNew Phytologist, Volume 251, Issue 2, Page 617-624, July 2026.
Summary The online mobilization of herbaria has made tens of millions of specimens digitally available, revolutionizing investigations of phenology and plant responses to climate change. We identify two main themes associated with this growing body of research and highlight a selection of recent publications exemplifying: investigating phenology at ...
Natalie Iwanycki Ahlstrand   +5 more
wiley   +1 more source

TRIBUTACION MEDIOAMBIENTAL DE LAS ENTIDADES LOCALES

open access: yes, 2017
La tributación medioambiental ha experimentado un importante auge en la última década, tanto a nivel nacional como internacional. Conocer el fundamento jurídico de su protección en nuestro ordenamiento interno, así como la legitimidad de la intervención pública en este ámbito constituye, por lo tanto, la premisa fundamental en el análisis de cualquier ...
openaire   +1 more source

Bridging data silos to holistically model plant macrophenology

open access: yesNew Phytologist, Volume 251, Issue 2, Page 625-636, July 2026.
Summary Phenological response to global climate change can impact ecosystem functions. There are various data sources from which spatiotemporal and taxonomic phenological data may be obtained: mobilized herbaria, community science initiatives, observatory networks, and remote sensing.
Lizbeth G. Amador   +9 more
wiley   +1 more source

La Potestad Sancionadora de las Entidades Locales

open access: yes, 2013
Este trabajo pretende indagar en la evolución legal, el tratamiento jurisprudencial y la aplicación de la potestad sancionadora de las entidades locales. Para ello ha sido preciso llegar hasta los orígenes de dicha potestad, cuando el propio Tribunal Supremo consideraba que éstas carecían de jurisdicción.
Hernández Martín, Virginia Esther   +1 more
openaire   +1 more source

Using reflectance spectra and Pl@ntNet to identify herbarium specimens: a case study with Lithocarpus

open access: yesNew Phytologist, Volume 251, Issue 2, Page 800-810, July 2026.
Summary The digitisation of plant collections is bringing large quantities of information into accessible electronic databases. However, in recent decades, traditional taxonomic work in collections has declined, meaning that more specimens are only determined to family or genus, particularly when lacking key identification structures.
Barbara M. Neto‐Bradley   +5 more
wiley   +1 more source

Acerca de la noción de entidad local en el sistema constitucional

open access: yesDocumentación Administrativa, 1981
Franco Pizzetti
doaj   +1 more source

IMPUESTO SOBRE SOCIEDADES. ESCISION, RAMA DE ACTIVIDADES. REFERENCIA CRONICA TRIBUTARIA: 03.02 FECHA DE CONTESTACION-REFERENCIA D.G.T.: 5/9/03 - V0055-03

open access: yesCrónica Tributaria, 2004
La entidad consultante se dedica a la construcción y venta de edificaciones y a la explotación de inmuebles en régimen de arrendamiento no financiero así como a la fabricación y venta de artículos y materiales para la construcción.Para la gestión de la ...
AA.VV
doaj  

Automated extraction of leaf mass per area from digitized herbarium specimens

open access: yesNew Phytologist, Volume 251, Issue 2, Page 896-908, July 2026.
Summary The digitization of vast herbarium collections has made millions of plant specimen images freely available online, which can now be used to generate phenotypic datasets of unprecedented scope. Here, we assess the potential of computer vision tools to automate the extraction of predicted leaf mass per area (LMApred) from digitized herbarium ...
Thais Vasconcelos   +4 more
wiley   +1 more source

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