Results 181 to 190 of about 57,403 (272)

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

open access: yesIntelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

SBP‐Box Transcription Factor JcSPL9 Regulates Both Seed Yield and Oil Content in the Biofuel Plant Jatropha curcas

open access: yesPlant Biotechnology Journal, Volume 24, Issue 5, Page 3125-3140, May 2026.
ABSTRACT Jatropha curcas is a promising feedstock for biodiesel and bio‐jet fuels production; however, its seed yield is constrained by limited inflorescences. SPL9 is a member of the SBP‐box gene family that promotes the juvenile‐to‐adult phase transition.
Mingyong Tang   +4 more
wiley   +1 more source

Novel Flexible Ureteroscopic System for intrarenal pelvic and intracaliceal pressure measurement in porcine models. [PDF]

open access: yesSci Rep
Yuan Y   +12 more
europepmc   +1 more source

Invasive Fusarium rhinosinusitis in COVID-19 patients: report of three cases with successful management. [PDF]

open access: yesFront Cell Infect Microbiol, 2023
Erami M   +8 more
europepmc   +1 more source

Revenue recognition revisited : Market reactions to IFRS 15

open access: yes
Amounting evidence shows that firms have been affected on different scales from the implementation of IFRS 15, particularly across industries and countries. This effect normally leads to reactions on the equity market. However, in the case of IFRS 15, there is a lack of research in this area.
Duvhammar, Henrik, Persson, Philip
openaire   +1 more source

Structural diversity and evolutionary constraints of oxidative phosphorylation. [PDF]

open access: yesCell Genom
Cabrera-Alarcón JL   +7 more
europepmc   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

open access: yesHeliyon
Mohamed Amer AM   +2 more
europepmc   +1 more source

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