Results 11 to 20 of about 13,674 (194)

Exact solution approaches for the discrete α-neighbor p-center problem. [PDF]

open access: yesNetworks (N Y), 2023
The discrete α$$ \alpha $$‐neighbor p$$ p $$‐center problem (d‐α$$ \alpha $$‐p$$ p $$CP) is an emerging variant of the classical p$$ p $$‐center problem which recently got attention in literature. In this problem, we are given a discrete set of points and we need to locate p$$ p $$ facilities on these points in such a way that the maximum distance ...
Gaar E, Sinnl M.
europepmc   +2 more sources

An Energetic Tradeoff Best Explains Parturition Timing in Grizzly Bears. [PDF]

open access: yesEcol Evol
Capitalizing on latitudinal denning‐chronology variation among four grizzly bear populations in interior North America, and using grizzly bear parturition dates (27 Dec–28 Feb) previously predicted from anomalous daily motion counts, we found evidence supporting the hypothesis that birth is optimally timed relative to den exit to balance an energetic ...
Costello CM   +14 more
europepmc   +2 more sources

Multi-Omics Analyses Reveal Divergent Molecular Mechanisms Underlying Plant Biomass Conversion by Five Fungi. [PDF]

open access: yesMicrobiologyopen
Multi‐omics revealed strong time‐, substrate‐ and fungal species‐ specific responses. CAZymes, sugar transporter and sugar metabolic genes showed remarkable changes. Several valuable biocompounds were identified during fungal plant biomass conversion.
Peng M   +14 more
europepmc   +2 more sources

Gloss on the judgment of the Supreme Administrative Court in Warsaw of 22 August 2023, III FSK 354/23

open access: yesPrawo Budżetowe Państwa i Samorządu, 2023
Nature of the gloss: partially approving. The gloss relates to a judgment of the Supreme Administrative Court covering the issue of the intertemporal provisions of the GAAR clause.
Oskar Bednarczyk, Patrycja Szkudlarek
doaj   +1 more source

Spiritual ontology in Rumi's point of view from Psychological perspective [PDF]

open access: yesFaṣlnāmah-i Farhang Mushavirah va Ravān/Darmānī, 2011
This research was conducted to study the spiritual ontology of human from Rumi's perspective in Masnavi-I Ma'navi . Spirit as a human being regardless of his being can not be assumed.
roz gaar mohammadi
doaj   +1 more source

Climate Indicators of Landslide Risks on Alaska National Park Road Corridors

open access: yesAtmosphere, 2022
Landslides along road corridors in Alaska national parks pose threats to public safety, visitor access, subsistence activities, and result in costly remediation of damaged infrastructure.
Rick Lader   +4 more
doaj   +1 more source

EU experience in administering GAARs

open access: yesGeneral Anti-Avoidance Rules: The Final Tax Frontier? Indian and International Perspectives, 2021
Statutory General Anti-Avoidance Rules (GAARs) respond through the enactment of their primary and secondary tests. As well, they are delimited by the tax system they serve. Limitations to the scope of action of a GAAR can also be found outside their wording.
Gonzalez, Juliana Cubillos   +1 more
openaire   +2 more sources

New chronological constraints on the timing of Late Pleistocene glacier advances in northern Switzerland [PDF]

open access: yesEiszeitalter und Gegenwart, 2019
Deposits of the Reuss Glacier in the central northern Alpine foreland of Switzerland are dated using luminescence methodology. Methodological considerations on partial bleaching and fading correction of different signals imply the robustness of the ...
D. Gaar   +3 more
doaj   +1 more source

Statutory General Anti-Abuse Rule in the Slovak Tax Code: Some Expectations and the Reality of Its Implementation?

open access: yesPublic Governance, Administration and Finances Law Review, 2017
This article aims towards an analysis of the Slovak Statutory General Anti-Abuse Rule (henceforth GAAR) which entered into force under the initiatives of the EU and OECD on 1 January 2014.
František Bonk, Karin Cakoci
doaj   +1 more source

Fiat v Commission: A Misconception at the Heart of the Tax Ruling Cases

open access: yesThe Modern Law Review, Volume 86, Issue 6, Page 1489-1503, November 2023., 2023
In October 2015, a ripple was sent through the tax world when the European Commission found that Luxembourg and the Netherlands had provided unlawful State aid to Fiat and Starbucks. At the core of the Commission's decisions was the assertion that the Member States had misapplied the ‘arm's length principle’ ‐ a principle which broadly seeks to ensure ...
Stephen Daly
wiley   +1 more source

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