Results 41 to 50 of about 257 (170)

Características generales del recaudo y gasto público del Estado de Cundinamarca, 1856-1885

open access: yesRevista Tiempo & Economía, 2018
El objetivo de este artículo es describir y analizar la evolución del recaudo fiscal y gasto público del Estado Soberano de Cundinamarca entre 1856 y 1885.
Manuela Fonseca Gómez   +1 more
doaj   +1 more source

The adoption of the Swedish carbon tax: Influences and interactions across multiple political levels, jurisdictions, and policy areas

open access: yesPolicy Studies Journal, Volume 53, Issue 2, Page 414-435, May 2025.
Abstract When Sweden adopted its carbon tax in 1990, it was as one of the first of its kind worldwide. While the adoption of the tax has been attributed to its inclusion in the Swedish tax reform, undoubtedly playing a crucial role, the reform does not in itself explain how the Swedish carbon tax came about or why it became part of the reform package ...
Åsa Knaggård, Roger Hildingsson
wiley   +1 more source

Landscape composition and orchard management effects on bat assemblages and bat foraging activity in apple crops

open access: yesEcosphere, Volume 16, Issue 1, January 2025.
Abstract Bats are acknowledged as suppliers of essential ecosystem services such as insect pest control in agroecosystems. Little is known, however, on how bat assemblages respond to the gradients imposed by anthropogenic landscapes and farming practices and how these environmental effects translate into changes in bat foraging.
Marcos Miñarro, Daniel García
wiley   +1 more source

Discreet but diverse and specific: Determining plant‐herbivore interactions across a species‐rich plant family in a tropical rain forest

open access: yesBiotropica, Volume 57, Issue 1, January 2025.
We conducted a year‐long study in Ecuador's Yasuní National Park, focusing on nine understory Annonaceae species to investigate herbivory patterns and herbivore‐host associations. Our findings revealed significant temporal fluctuations in leaf damage, with Anaxagorea brevipes and Unonopsis veneficiorum experiencing higher herbivore pressure, and ...
Paola G. Santacruz Endara   +6 more
wiley   +1 more source

La sombra alargada del patrón: Gamonalismo y hábitos hacendatarios en Chimborazo tras la reforma agraria

open access: yesThe Journal of Latin American and Caribbean Anthropology, Volume 29, Issue 4, Page 352-363, December 2024.
Abstract This paper explores selective aspects of the historical processes of organization of the kichwa peasantry in the Andes of Ecuador. Based on the analysis of two representative cases of confrontation between peasants and landowners over access to land in the province of Chimborazo, it discusses the relevance of the concept of “gamonalismo” as ...
Víctor Bretón
wiley   +1 more source

Increases in avian diversity associated with COVID-19 lockdowns in urban Colombia

open access: yesAnimal Biodiversity and Conservation, 2022
Aumento de la diversidad de aves asociada con los confinamientos impuestos a raíz de la COVID–19 en ciudades Colombianas El estudio sobre la biodiversidad urbana ha abordado primordialmente los efectos combinados de la urbanización y las actividades ...
I. MacGregor-Fors   +15 more
doaj   +1 more source

Revisiting the self‐supply model: A foundational, not a complimentary model for water supply in rural households

open access: yesWorld Water Policy, Volume 10, Issue 4, Page 1162-1169, November 2024.
Abstract In this opinion article, we propose that self‐supply, as a model for household‐managed water supply in rural areas, is the foundational model for water supply in rural households. Any other model is only complementary while it lasts. Therefore, self‐supply needs more emphasis in research and intentional exposure and support in practice.
George Kiambuthi Wainaina, Helen Barbosa
wiley   +1 more source

La exención en el ICIO a favor de la Iglesia Católica como ayuda de Estado. La cuestionable base jurídica utilizada por el TJUE en su pronunciamiento [PDF]

open access: yesCrónica Tributaria, 2017
El disfrute de la exención en el ICIO en relación con las obras realizadas sobre bienes de titularidad de los entes mayores de la Iglesia Católica es una cuestión polémica desde la década de los 90´.
Begoña Pérez Bernabeu
doaj   +2 more sources

La responsabilidad patrimonial del Estado por actos administrativos lícitos de contenido tributario: análisis de la actividad administrativa en el marco de la devolución de saldos a favor

open access: yesRevista de Derecho Fiscal, 2020
El presente trabajo tiene por objeto analizar la aplicación de la teoría de la responsabilidad patrimonial del Estado, en el ámbito del Derecho tributario.
Jairo Andrés Quitián Calderón
doaj   +1 more source

El régimen del impuesto predial en las finanzas públicas de los gobiernos locales

open access: yesContabilidad y Negocios, 2015
En los últimos años, la política fiscal y la gestión pública han colocado en la agenda académica de las universidades laproblemática del sostenimiento de las finanzas públicas de Gobiernos locales mediante el pago de los diversos tributos municipales, incluso sabiéndose que es escasa la información fidedigna sobre los rendimientos efectivos y ...
Luis Durán Rojo, Marco Mejía Acosta
openaire   +1 more source

Home - About - Disclaimer - Privacy