Results 41 to 50 of about 13,674 (194)

Kelsen, the Principle of Exclusion of Contradictions, and General Anti-­Avoidance Rules in Tax Law [PDF]

open access: yes, 2015
The philosopher Hans Kelsen is most famous for his "pure theory of law", expounded in his book of that name. For most of his scholarly life, Kelsen argued that, as part of the pure theory, two norms that contradict one another within the same legal ...
Prebble, John
core   +1 more source

Universities Fostering Financially Healthy Competencies: Mitigating Domestic Bias for Optimal Decision‐Making

open access: yesBulletin of Economic Research, EarlyView.
ABSTRACT This study explores the relationship between financial capability and domestic bias in investment decisions among economics and business students at the University of Santiago de Compostela. Financial capability is defined as the combination of knowledge, attitudes, and behaviors that enable individuals to make informed financial decisions and
Marcos Álvarez‐Espiño   +2 more
wiley   +1 more source

Late Quaternary climate and environmental reconstruction based on leaf wax analyses in the loess sequence of Möhlin, Switzerland [PDF]

open access: yesEiszeitalter und Gegenwart, 2017
We present the results of leaf wax analyses (long-chain n-alkanes) from the 6.8 m deep loess sequence of Möhlin, Switzerland, spanning the last  ∼  70 kyr. Leaf waxes are well preserved and occur in sufficient amounts only down to 0.4 m and below 1.8 
L. Wüthrich   +16 more
doaj   +1 more source

Evaluating Differences in Household Subsistence Harvest Patterns between the Ambler Project and Non-Project Zones [PDF]

open access: yes, 2016
Western Alaska is one of largest inhabited, roadless areas in North America and, indeed, the world. Access, via a new road that would transverse Gates of the Arctic National Park and Preserve (GAAR), to a mining district in a vast roadless section of ...
Greenberg, Joshua   +3 more
core  

Curbing multinational digital tax avoidance with the general anti‐avoidance rule

open access: yesAmerican Business Law Journal, Volume 63, Issue 1, Page 33-55, Spring 2026.
Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley   +1 more source

Molecular fingerprinting of radiation resistant tumors: Can we apprehend and rehabilitate the suspects?

open access: yesBMC Cancer, 2009
Radiation therapy continues to be one of the more popular treatment options for localized prostate cancer. One major obstacle to radiation therapy is that there is a limit to the amount of radiation that can be safely delivered to the target organ ...
Gaar Micah   +2 more
doaj   +1 more source

A Generalized Fluctuation-Dissipation Theorem for Nonlinear Response Functions

open access: yes, 1998
A nonlinear generalization of the Fluctuation-Dissipation Theorem (FDT) for the n-point Green functions and the amputated 1PI vertex functions at finite temperature is derived in the framework of the Closed Time Path formalism.
A. Hosoya   +51 more
core   +1 more source

Role of laser radiation in activating anodic dissolution under electrochemical machining of metals and alloys

open access: yesMATEC Web of Conferences, 2017
The specific features of electrochemical dissolution of the 12X18H9T stainless steel, the OT-4 titanium alloy and the BK8 hard alloy in the sodium nitrate water solution exposed to 1.06 micrometer wavelength laser radiation were considered.
Rakhimyanov Kharis   +2 more
doaj   +1 more source

Linking behavioral ecology and population monitoring: The importance of group size for spatial population models

open access: yesEcosphere, Volume 16, Issue 12, December 2025.
Abstract Modeling the spatial distribution of wildlife abundance is paramount for management. In group‐forming species, group size and occurrence may be governed by different ecological processes. Hierarchical models can conveniently address group size and occurrence as separate processes when estimating abundance.
Zackary J. Delisle   +9 more
wiley   +1 more source

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