Results 71 to 80 of about 13,773 (209)

Children’s sugar-sweetened beverages consumption: associations with family and home-related factors, differences within ethnic groups explored

open access: yesBMC Public Health, 2017
Background The consumption of sugar-sweetened beverages (SSB) may contribute to the development of overweight among children. The present study aimed to evaluate associations between family and home-related factors and children’s SSB consumption.
V. M. van de Gaar   +3 more
doaj   +1 more source

Third‐party reporting and cross‐border tax planning

open access: yesContemporary Accounting Research, Volume 41, Issue 2, Page 1248-1283, Summer 2024.
Abstract In 2018, the European Union (EU) introduced a new mandatory reporting requirement for a wide range of cross‐border tax arrangements (EU Directive 2018/822, also known as DAC6). Unlike prior corporate transparency initiatives, which put the reporting responsibility primarily on the taxpayers, this directive puts the initial reporting ...
Alexander Edwards   +2 more
wiley   +1 more source

Realization of ultrastrong coupling between LSPR and Fabry–Pérot mode via self‐assembly of Au‐NPs on p‐NiO/Au film

open access: yesNanophotonics, Volume 13, Issue 14, Page 2501-2512, June 2024.
Abstract The realization of higher coupling strengths between coupled resonant modes enables exploration of compelling phenomena in diverse fields of physics and chemistry. In this study, we focus on the modal coupling between localized surface plasmon resonance (LSPR) of Au nanoparticles (Au‐NPs) and Fabry–Pérot mode (p‐NiO/Au film).
Alexis Angelo R. Garcia   +2 more
wiley   +1 more source

Modelling the composition of household portfolios: A latent class approach

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, Volume 57, Issue 1, Page 243-275, February / Février 2024.
Abstract We explore portfolio allocation in Great Britain by introducing a latent class modelling approach using household panel data based on a nationally representative sample of the population, namely the Wealth and Assets Survey. The latent class aspect of the model splits households into four groups, from lowest‐wealth and least‐diversified ...
Raslan Alzuabi   +3 more
wiley   +1 more source

The transcription factor PDR-1 is a multi-functional regulator and key component of pectin deconstruction and catabolism in Neurospora crassa

open access: yesBiotechnology for Biofuels, 2017
Background Pectin is an abundant component in many fruit and vegetable wastes and could therefore be an excellent resource for biorefinery, but is currently underutilized. Fungal pectinases already play a crucial role for industrial purposes, such as for
Nils Thieme   +10 more
doaj   +1 more source

Pine wilt disease: detection of the pinewood nematode (Bursaphelenchus xylophilus) as a tool for a pine breeding programme [PDF]

open access: yes, 2012
The pinewood nematode (PWN), Bursaphelenchus xylophilus, is a serious quarantine pest first detected in Portugal and Europe in 1999. It is the causal agent of pine wilt disease (PWD).
Carrasquinho, Isabel   +5 more
core   +1 more source

Electrochemical Aided Model to Study Solid Polymer Electrolyte Water Electrolysis

open access: yesRevue des Énergies Renouvelables, 2008
The aim of this study is to analyze the Proton Exchange Membrane (PEM) water electrolysis. On the basis of theoretical investigation the well know Bulter-Volmer equation and water transport characteristics through the solid electrolyte membrane were ...
B. Laoun   +3 more
doaj  

The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

open access: yes, 2013
This paper analyses the Double Irish and Dutch Sandwich tax structures used by large multinational enterprises. These structures enable companies to shift significant profits to offshore tax havens through the use of wholly owned subsidiaries in Ireland ...
Thorne, Danielle
core   +2 more sources

Ograniczenie prawa do korzystania z indywidualnych interpretacji podatkowych

open access: yesStudia Prawnicze KUL
Regulacja umożliwiająca organowi interpretacyjnemu skorzystanie z prawa do odmowy wydania interpretacji wnioskodawcy na podstawie przypuszczenia, że zachodzi możliwość wydania w odniesieniu do elementów przedstawionych we wniosku decyzji w oparciu o ...
Magdalena Naskręt
doaj   +1 more source

Oxidative Stress Impairs Cell Death by Repressing the Nuclease Activity of Mitochondrial Endonuclease G

open access: yesCell Reports, 2016
Endonuclease G (EndoG) is a mitochondrial protein that is released from mitochondria and relocated into the nucleus to promote chromosomal DNA fragmentation during apoptosis. Here, we show that oxidative stress causes cell-death defects in C.
Jason L.J. Lin   +9 more
doaj   +1 more source

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