Results 21 to 30 of about 13,773 (209)

Predicting sugar intake using an extended theory of planned behavior in a sample of adolescents: The role of habit and self‐control

Brain and Behavior, Volume 13, Issue 10, October 2023., 2023
Acknowledging the deleterious effects of excess sugar intake for the health of adolescents, the present study aimed to identify the psychological determinants of sugar intake in a sample of adolescents using an extended theoretical model. The research adopted a correlational prospective design, and participants completed self‐report measures of key ...
Daniel J. Phipps, Martin S. Hagger, Kyra Hamilton   +2 more
wiley   +1 more source

The C.J.E.U. Case Law Relevant to the General Anti-Avoidance Rule (G.A.A.R.) Under the Anti-Tax Avoidance Directive (A.T.A.D.)

University of Bologna Law Review, 2019
This study concentrates on the Court of Justice of the European Union (CJEU) case law in order to reconstruct from it an interpretative guidance for the proper understanding and thus application of general anti-abuse rule included in Article 6 ATAD (the ...
Błażej Kuźniacki
doaj   +1 more source

Transcriptome analysis of Aspergillus niger xlnR and xkiA mutants grown on corn Stover and soybean hulls reveals a highly complex regulatory network. [PDF]

, 2019
BACKGROUND:Enzymatic plant biomass degradation by fungi is a highly complex process and one of the leading challenges in developing a biobased economy. Some industrial fungi (e.g.
Aguilar Pontes, Maria-Victoria, Battaglia, Evy, Bauer, Diane, Chroumpi, Tania, de Vries, Ronald P, Grigoriev, Igor V, He, Guifen, Khosravi, Claire, Kowalczyk, Joanna E, Lipzen, Anna, Ng, Vivian, Peng, Mao, Wiebenga, Ad   +12 more
core   +2 more sources

Tax effects on foreign direct investment—Just a rerouting

The World Economy, Volume 46, Issue 9, Page 2808-2834, September 2023., 2023
Abstract This paper investigates tax‐related determinants of indirect foreign direct investment (FDI). In particular, it studies the effects of bilateral effective average tax rates, the strength of anti‐tax avoidance rules in host countries and tax haven status of home countries on the volume of indirect FDI host countries receive.
Dmitry Erokhin
wiley   +1 more source

The regulatory and transcriptional landscape associated with carbon utilization in a filamentous fungus. [PDF]

, 2020
Filamentous fungi, such as Neurospora crassa, are very efficient in deconstructing plant biomass by the secretion of an arsenal of plant cell wall-degrading enzymes, by remodeling metabolism to accommodate production of secreted enzymes, and by enabling ...
Benz, J Philipp, Blow, Matthew J, Calhoun, Sara, Dietschmann, Axel, Glass, N Louise, Grigoriev, Igor V, Huberman, Lori B, Kowbel, David J, Lee, Juna, Lipzen, Anna, Monti, Remo, O'Malley, Ronan C, Singan, Vasanth R, Thieme, Nils, Wu, Vincent W, Xiong, Yi   +15 more
core   +3 more sources

EU experience in administering GAARs

General 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, Valderrama, Irma Johanna Mosquera   +1 more
openaire   +3 more sources

Real time statistical field theory [PDF]

, 2006
We have written a {\it Mathematica} program that calculates the integrand corresponding to any amplitude in the closed-time-path formulation of real time statistical field theory. The program is designed so that it can be used by someone with no previous
D. Pickering, D.S. Irvine, E. Wang, F. Gelis, K.C. Chou, L.V. Keldysh, M.E. Carrington, M.E. Carrington, M.E. Carrington, M.E. Carrington, M.E. Carrington, M.E. Carrington, P.C. Martin, T. Fugleberg, U. Kraemmer   +14 more
core   +2 more sources

Extent Changes in the Perennial Snowfields of Gates of the Arctic National Park and Preserve, Alaska

Hydrology, 2019
Perennial snowfields in Gates of the Arctic National Park and Preserve (GAAR) in the central Brooks Range of Alaska are a critical component of the cryosphere.
Molly E. Tedesche, Erin D. Trochim, Steven R. Fassnacht, Gabriel J. Wolken   +3 more
doaj   +1 more source

Determining the processing modes of the low carbon steel by high-precision plasma cutting based on dimensionless complexes [PDF]

MATEC Web of Conferences, 2019
The results of the investigations on determining the processing modes during high-precision plasma cutting of low carbon steel based on the values of Peclet number and dimensionless power which provide the minimal value of deviation of the cut sides from
Loktionov Aleksandr, Gaar Nadezhda, Rakhimyanov and Аndrey   +2 more
doaj   +1 more source

TAX PLANNING AS A TAX AVOIDANCE STEP IN INDONESIA [PDF]

Russian Journal of Agricultural and Socio-Economic Sciences, 2019
Tax planning is the first step in tax management. Tax management itself is a means to fulfill tax obligations correctly, but the amount of tax paid can be reduced to a minimum to obtain the expected profit and liquidity.
Sari R.P.
doaj   +1 more source