Results 31 to 40 of about 15,781 (220)

Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana

Social Sciences and Humanities Open, 2022
Small and medium enterprises (SMEs) are important to emerging economies, especially in tackling economic growth and unemployment challenges. SMEs bear a disproportionate burden in complying with many forms of regulations, in particular tax rules and ...
Bruce-Twum Ernest, Schutte Danie, Asare Nicholas   +2 more
doaj   +1 more source

DESARROLLO DE UNA APLICACIÓN EN EL ROBOT NAO H25 PARA BÚSQUEDA DE PERSONAS LESIONADAS UTILIZANDO EL PATRÓN DE MÚLTIPLES HABITACIONES (DEVELOPMENT OF AN APPLICATION ON THE ROBOT NAO H25 TO SEARCH FOR INJURED PERSONS USING THE MULTIPLE ROOM PATTERN) [PDF]

, 2021
Resumen Se desarrolló una aplicación en el robot NAO H25 para la búsqueda y localización de personas lesionadas en caso de presentarse un evento sismológico y existan estructuras sin colapsar. De acuerdo con los sismos ocurridos de 1985 y 2017 en México,
Juárez Landín, Cristina, Mendoza Pérez, Marco Alberto, Sánchez Soto, Juan Manuel, Márquez Flores, Erik   +3 more
core   +2 more sources

The Mechanism of Metal-Containing Formate Dehydrogenases Revisited: The Formation of Bicarbonate as Product Intermediate Provides Evidence for an Oxygen Atom Transfer Mechanism

Molecules, 2023
Mo/W-containing formate dehydrogenases (FDH) catalyzed the reversible oxidation of formate to carbon dioxide at their molybdenum or tungsten active sites.
Hemant Kumar, Maryam Khosraneh, Siva S. M. Bandaru, Carola Schulzke, Silke Leimkühler   +4 more
doaj   +1 more source

Desarrollo de una aplicación en el robot NAO H25 para la enseñanza y comprobación de la operación multiplicación con el método Maya

Revista de aplicaciones de la ingeniería, 2019
This research document shows the development of an application implemented in the humanoid robot NAO H25, using the methodology of Analysis, Design, Development, Implementation and Evaluation (ADDIE).
Marco Antonio Gutierrez-Lugo, Marco Alberto Mendoza-Pérez, René Cruz-Flores   +2 more
semanticscholar   +1 more source

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

Financial Internet Quarterly, 2023
Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order for the ALP ...
Brychta Karel, Abreu Matheus Chebli de, Hudenko Justina, Santos Lucas Scheremetta, Poubel Lucas Cunha do Valle   +4 more
doaj   +1 more source

Governance or reputation? Flexible tax enforcement and excess goodwill: Evidence from the taxpaying credit rating system in China

China Journal of Accounting Research, 2023
This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021.
Jingbo Luo, Chun Guo
doaj   +1 more source

The effect of double taxation treaties and territorial tax systems on foreign direct investment: evidence for Spain

Economics: Journal Articles, 2019
The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain’s inward and outward Foreign Direct Investment (FDI) for the period 1993–2013. Estimates produce positive and statistically significant coefficients.
Castillo-Murciego Ángela, López-Laborda Julio   +1 more
doaj   +1 more source

Financial subsidies, tax incentives and technological innovation in China's integrated circuit industry

Journal of Innovation & Knowledge, 2023
The integrated circuit (IC) industry's role in promoting sustained economic growth makes it highly valued by governments worldwide. Based on the late-mover advantage and market failure theories, this study demonstrates the importance of government ...
Li Song, Yating Wen
doaj   +1 more source

Plasmid profiles of E. coli O103:H25.

, 2013
Comparison of large plasmids in EHEC O103:H25 NOS (lane 4) and E. coli O103:H25 NVH-848 (lane 5) with EHEC O157:H7 EDL 933 (lane 3). GeneRuler 1 kb ladder (lane 2) and Lambda ladder (lane 1) were used as molecular size marker.
Jon Bohlin (90098), Per Einar Granum (75241), Trine M. L'Abée-Lund (330456), Kristin O'Sullivan (330461), Goro Ligård (330463), Toril Lindbäck (206211), Hannah J. Jørgensen (330459)   +6 more
core   +1 more source

Selection of early lima bean lines for grain yield

Pesquisa Agropecuária Tropical
The scarcity of improved lima bean (Phaseolus lunatus L.) cultivars in Brazil has made it difficult to reach new production levels. This study aimed to select early and high-yielding lima bean lines with commercially desirable seed traits.
Michelle dos Santos Nascimento, Pedro James Oliveira Morais, Isaan Bonfim Guimarães, Maria Santa de Sousa Silva, Edmilson Gomes de Oliveira, Raimundo Nonato Oliveira Silva, Verônica Brito da Silva, Ângela Celis de Almeida Lopes, Regina Lucia Ferreira Gomes   +8 more
doaj   +1 more source