Results 51 to 60 of about 32,052 (192)
Ecology and Evolution, Volume 16, Issue 2, February 2026.Primula sikkimensis persisted in distinct glacial refugia within the Hengduan Mountains and eastern Himalayas during the Last Glacial Maximum. Subsequent postglacial range expansions onto the Qinghai–Tibet Plateau were accompanied by secondary contact and interspecific hybridization, collectively enhancing genetic diversity and adaptive capacity. These
Hua‐Ying Sun +10 more
wiley +1 more source
Note on tax enforcement and transfer pricing manipulation [PDF]
, 2015 This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting.
Rathke, Alex Augusto Timm
core +1 more source
Journal of Plant Registrations, 2020 AbstractHessian fly (HF; Mayetiola destructor Say) causes severe damage to wheat (Triticum aestivum L.) worldwide. Several resistance genes have been identified in wheat and wild relatives; however, HF populations are under strong selection pressure and evolve rapidly to overcome resistance.
Narinder Singh +5 more
openaire +2 more sources
Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises
Naše Gospodarstvo, 2019 This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for ...
Svažič Tatjana
doaj +1 more source
Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana
SAGE Open, 2022 The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana’s efforts to improve domestic revenue mobilization.
James Atta Peprah +5 more
doaj +1 more source
Latin American Research Review, 2023 Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on ...
José Ramírez-Álvarez
doaj +1 more source
Alzheimer's &Dementia, Volume 22, Issue 1, January 2026.Abstract INTRODUCTION Long‐term effects of repeated extreme heat exposures on dementia onset remain unclear. METHODS We analyzed 2016 to 2019 Japan Gerontological Evaluation Study data, including 57,178 dementia‐free, independent adults (≥ 65) residing ≥ 30 years in the same municipality.
Ayako Morita +6 more
wiley +1 more source
CSR and corporate taxes: Substitutes or complements?
Business Research Quarterly, 2023 There is a debate in academia and the business world on whether tax payments should be considered part of firms’ social responsibility. Existing literature provides conflicting evidence on the relationship between corporate tax payments and corporate ...
Lukas Timbate
doaj +1 more source
Biomolecules, 2021 Cotton fiber is a single-celled seed trichrome that arises from the epidermis of the ovule’s outer integument. The fiber cell displays high polar expansion and thickens but not is disrupted by cell division.
Qian Chen +9 more
doaj +1 more source
N-(2-Methoxyphenyl)-2-nitrobenzamide [PDF]
, 2008 Geometric parameters of the title compound, C14H12N2O4, are in the usual ranges. The dihedral angle between the two aromatic rings is 28.9 (1)°. The nitro group is twisted by 40.2 (1)° out of the plane of the aromatic ring to which it is attached.
Saeed, Aamer +2 more
core +1 more source