Results 141 to 150 of about 4,435 (261)

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

open access: yesInternational Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source

Desarrollo de Programas Educativos para prevenir la Evasión Fiscal

open access: yes
En la lucha contra la evasión fiscal, se destaca la necesidad de adaptar la educación fiscal a las cambiantes dinámicas socioeconómicas mediante la integración de tecnologías educativas y plataformas en línea.
Moya Lara, Ligia Paulia
core  

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

open access: yesInternational Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source

Artificial cell: An emerging bioactive material with advanced applications in cancer theranostics

open access: yesInterdisciplinary Medicine, EarlyView.
Artificial cells are emerging as attractive biomimetic bioactive materials that recapitulate key structures and functions of natural cells. This review systematically summarizes their major types, versatile fabrication strategies, tuneable properties and programmable biomimetic behaviours, highlights their cutting‐edge integrated applications in cancer
Daikun Wu, Shuo Yang, Hongjing Dou
wiley   +1 more source

Between Dependence and Alienation: Understanding the Digital Minimalist Behavior of Chinese Millennials—An Analysis Based on SEM and fsQCA

open access: yesJournal of Adolescence, EarlyView.
ABSTRACT Introduction Following rapid iterations in media technologies, Chinese millennials (born between 1980 and 1995) find themselves in a paradoxical state where digital saturation exists alongside fatigue, making them central practitioners of digital minimalist behavior.
Chao Zhang, Yinze Hao, Jingwen Li
wiley   +1 more source

Investigación sobre evasión y elusión fiscal en los pequeños comerciantes en la localidad de Teusaquillo

open access: yes, 2013
El tema del presente trabajo en la cual se realizó una exhausta investigación, con el fin de abarcar todo sobre la evasión y elusión fiscal en los pequeños comerciantes en la localidad de Teusaquillo.
Hernandez Rodriguez, Flor Angela   +3 more
core  

The Alignment Risks of AI Overconfidence about Consciousness

open access: yesJournal of Applied Philosophy, EarlyView.
ABSTRACT Many contemporary AI systems (as of May 2025) have expressed extreme confidence in current and near‐future AI lacking consciousness and moral patiency. This article argues that artificially reinforcing such confidence, even if pragmatically useful, poses a novel alignment risk: as coherence‐seeking AIs become more epistemically principled ...
Sharon Berry
wiley   +1 more source

Estrategias tributarias y evasión fiscal del NRUS en el Centro Comercial y Residencial Unicachi Comas - 2021 [PDF]

open access: yes
La presente investigación titulada “Estrategias tributarias y evasión fiscal del NRUS en el Centro Comercial y Residencial Unicachi de Comas – 2021”, tuvo como problema principal la evasión fiscal.
Diaz Salas, Paxy Victoria   +1 more
core  

Against Dualism: Border Regimes, the International Order, and Domestic Social Relations

open access: yesJournal of Applied Philosophy, EarlyView.
ABSTRACT In this response to Will Kymlicka, I reflect upon whether dualist politics – a separation of the domestic and the international – hinders our understanding of how to create inclusive and solidaristic societies. Using the example of border regimes, I suggest that the structure of the international order, of which such regimes are part ...
Clara Sandelind
wiley   +1 more source

Evasión fiscal : diseño de instrumentos para el estudio de la conducta fiscal

open access: yes, 2003
La evasión fiscal se refiere a la conducta de los sujetos tributarios encaminada a burlar las pretensiones pecuniarias del Estado. Dicha burla puede consistir en disimular, ocultar o disfrazar hechos imponibles con el objeto de disminuir o evitar el pago
Cesana Bernasconi, Mónica Inés
core  

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