Results 41 to 50 of about 572,957 (178)

Evaluación del esfuerzo fiscal y cumplimiento voluntario en el pago de impuestos en Perú

open access: yes, 2020
Este estudio examina el esfuerzo fiscal y el cumplimiento voluntario impositivo en Perú. Así, en 2014, la economía peruana recaudó solo el 52.8% de su potencial total. Luego, a través de un experimento se demuestra que las políticas disuasivas no explican por sí solas el cumplimiento tributario; por el contrario, los factores psicológicos, agrupados ...
Ramirez-Zamudio, Aldo Fabricio   +1 more
openaire   +1 more source

Revitalizing Traditional Tank Systems: Case Study Insights From Sri Lanka's Village Tank Cascade Systems for Climate Resilience and Water Governance

open access: yesWorld Water Policy, Volume 12, Issue 3, August 2026.
ABSTRACT Village tank cascade systems (VTCS) are a long‐established form of water management in Sri Lanka's dry zone. However, their role in groundwater recharge, climate adaptation, and water governance remains insufficiently recognized in policy and planning.
Ananthini Nanthakumaran   +1 more
wiley   +1 more source

Regulatory compliance and support for altered management of the exotic pet trade

open access: yesConservation Biology, Volume 40, Issue 4, August 2026.
Abstract Globally, the exotic pet trade has contributed to species invasion, disease, and animal welfare risks. Although scientists have advocated for increased trade regulation, the success of management and regulatory efforts depends on compliance by participants in the exotic pet trade. We used a regulatory compliance framework to investigate exotic
Elizabeth N. Pratt   +3 more
wiley   +1 more source

Spatial identification of areas suitable for other effective area‐based conservation measures in the European Union

open access: yesConservation Biology, Volume 40, Issue 4, August 2026.
Abstract Although significant biodiversity has been safeguarded by protected areas (PAs), biodiversity trends continue downward. Within the frameworks of the EU Biodiversity Strategy for 2030 and the new EU Restoration Regulation (2024), conserving critical biodiversity areas is essential.
George Kefalas   +14 more
wiley   +1 more source

Structural lobbying power? An exploration of patterns in preference attainment at varying levels of lobbying activity

open access: yesPolicy Studies Journal, Volume 54, Issue 3, August 2026.
Abstract Studies of lobbying typically look at the extent to which interest groups realize political goals on issues they actively lobby for. Little is known, however, about the extent to which interest groups attain their political goals without making an active lobbying effort.
Marcel Hanegraaff   +2 more
wiley   +1 more source

WALTER J. M. KICKERT and TIINA RANDMA-LIIV: Europe Managing the Crisis: The politics of fiscal consolidation

open access: yesRevista Española de Ciencia Política, 2015
Kickert, Walter J. M. & Randma-Liiv, Tiina. Europe Managing the Crisis: The politics of fiscal consolidation. London: Routledge, 2015, 294 pp.
Daniel Catalá Pérez
doaj  

The importance of integrating herbarium records into conservation plans: a case study on Honduran ferns and lycophytes

open access: yesPLANTS, PEOPLE, PLANET, Volume 8, Issue 4, Page 1238-1255, July 2026.
Herbarium collections are powerful, yet underutilized, tools for global biodiversity conservation and protected area management. By integrating digitized herbarium records with existing biodiversity data, previously unknown plant species were uncovered, exposing critical gaps in conservation knowledge.
Sven P. Batke   +6 more
wiley   +1 more source

Fiscal Rules and Fiscal Performance in the EU and Japan [PDF]

open access: yes, 2006
Fiscal rules specify quantitative targets for key budgetary aggregates. In this paper, we review the experience with such rules in Japan and in the EU. Comparing the performance of fiscal policy in the 1980s and 1990s until 2003, we find that the fiscal ...
von Hagen, Jürgen, Hagen, Jürgen von
core   +1 more source

Retos para la financiación del posconflicto en Colombia: Lecciones del caso del municipio de El Calvario

open access: yesLatin American Law Review, 2019
En la coyuntura que supone el posconflicto en Colombia, es necesario perfeccionar los instrumentos fiscales que permitan la sostenibilidad de los entes territoriales que han sido afectados por el conflicto armado.
Eleonora Lozano Rodríguez   +1 more
doaj   +1 more source

Tracing holotype trajectories: Mapping the movement of the most valuable herbarium specimens

open access: yesPLANTS, PEOPLE, PLANET, Volume 8, Issue 4, Page 1304-1321, July 2026.
Global efforts to protect biodiversity depend on fair access to key plant specimens. This study examines the distribution of 119,361 holotypes—unique herbarium specimens used to formally describe new plant species. By linking collection and storage data, we found that holotypes are increasingly held closer to their places of origin, particularly in ...
Dominik Tomaszewski   +2 more
wiley   +1 more source

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