Results 11 to 20 of about 207 (120)

BIEN: A biodiversity informatics ecosystem advancing open and reproducible workflows for plant observation, plot and trait data

open access: yesMethods in Ecology and Evolution, Volume 17, Issue 5, Page 1556-1584, May 2026.
Abstract The rapid expansion of biodiversity data presents new opportunities to understand and forecast biosphere dynamics. However, disparate and dispersed data, taxonomic and geographic inconsistencies, pervasive quality issues, and a lack of reproducable workflows hinder synthesis, introduce biases and limit accurate assessment of biodiversity ...
Brian J. Enquist   +38 more
wiley   +1 more source

Opciones para combatir el fraude y blanqueo de capitales ¿restricción o eliminación de la estimación objetiva en el irpf?

open access: yesCrónica Tributaria, 2019
Análisis del régimen de estimación objetiva en el IRPF tras casi tres décadas de aplicación en nuestro ordenamiento. Valoración de las ventajas e inconvenientes que presenta, así como de las dos alternativas que se plantean para combatir el fraude y el ...
Juan Jesús Martos García
doaj   +2 more sources

APOLOGÍA CONTRACORRIENTE DE LA ESTIMACIÓN OBJETIVA

open access: yesCrónica Tributaria, 2005
LA SIMPLIFICACIÓN DEL ORDENAMIENTO; UNA IDEA GENERAL QUE DEBE CONCRETARSE: LA BASE IMPONIBLE.  LA ESTIMACIÓN DE LA BASE: LA MEDIDA DE LA CAPACIDAD: ESTIMACIONES DIRECTAS Y OBJETIVAS.
José Juan Ferreiro Lapatza
doaj  

REVISIÓN DEL SISTEMA DE TRIBUTACIÓN POR MÓDULOS AGRARIOS [PDF]

open access: yesCrónica Tributaria, 2014
El cumplimiento del principio tributario de neutralidad, en el ámbito agrario, debe adaptarse a la realidad por la que atraviesa el sector en la actualidad.
Ana Isabel Batanero Hernán
doaj  

As above, so below: A perspective into the application of land‐forest monitoring methods for the assessment of marine animal forests

open access: yesMethods in Ecology and Evolution, Volume 17, Issue 4, Page 1124-1142, April 2026.
Abstract Marine animal forests (MAFs) are benthic ecosystems dominated by vertically structuring filter‐ and suspension‐feeders. As terrestrial forests, they are considered biodiversity hotspots, forming canopies, serving as a refuge, nursery, reproduction and feeding shelters for many species.
Torcuato Pulido Mantas   +9 more
wiley   +1 more source

Impact of fetal and maternal characteristics on the accuracy and precision of sonographic fetal weight estimation: population‐based study

open access: yesUltrasound in Obstetrics &Gynecology, Volume 66, Issue 6, Page 747-753, December 2025.
ABSTRACT Objective Ultrasound‐based fetal growth assessment is an essential part of clinical decision‐making in modern obstetric care. This study aimed to evaluate the impact of maternal and fetal characteristics on the accuracy and precision of sonographic fetal weight estimation.
M. Granfors   +4 more
wiley   +1 more source

Comparison of open fetal, fetoscopic and postnatal surgical repair for open spina bifida: decision analysis

open access: yesUltrasound in Obstetrics &Gynecology, Volume 66, Issue 4, Page 433-442, October 2025.
ABSTRACT Objective Currently, there are several surgical approaches to manage fetal open spina bifida (OSB), namely postnatal surgical repair, open fetal surgery and its minimally invasive alternative, fetoscopic repair. Our objective was to determine the optimal surgical approach for OSB, weighing the benefits and risks to the fetus and the pregnant ...
Y. Kunpalin   +6 more
wiley   +1 more source

Benefits and complications of fetal and postnatal surgery for open spina bifida: systematic review and proportional meta‐analysis

open access: yesUltrasound in Obstetrics &Gynecology, Volume 66, Issue 2, Page 135-146, August 2025.
ABSTRACT Objective To derive pooled estimates of maternal, fetal and pediatric outcomes up to the age of 30 months in patients undergoing pre‐ or postnatal surgery for open spina bifida (OSB). Methods A systematic search was conducted in MEDLINE, PubMed (non‐MEDLINE records), Embase, Web of Science, ClinicalTrials.gov, Cochrane Central Register of ...
Y. Kunpalin   +10 more
wiley   +1 more source

External validation of QUiPP App in three independent European cohorts of symptomatic women

open access: yesUltrasound in Obstetrics &Gynecology, Volume 66, Issue 2, Page 163-174, August 2025.
ABSTRACT Objective To validate externally the QUantitative Innovation in Predicting Preterm birth (QUiPP) App v.2 for the prediction of spontaneous preterm birth (sPTB) in symptomatic women attending tertiary care in Europe. Methods The QUiPP App v.2 was validated in three independent datasets: a prospective European multicenter cohort across five ...
A. M. Fischer   +8 more
wiley   +1 more source

IMPUESTO RENTA PERSONAS FISICAS.BASE IMPONIBLE: RENDIMIENTOS ACTIVIDADES ECONOMICAS. ESTIMACION OBJETIVA. REFERENCIA: R.G. 3599/99. FECHA DE RESOLUCION: 27/9/02

open access: yesCrónica Tributaria, 2004
Si en el régimen de estimación objetiva por signos, índices o módulos, para el computo al 50 por 100 como personal no asalariado del cónyuge, se exige cuando el titular desarrolle varias actividades que en todas se compute al 100 por 100.
AA.VV
doaj  

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