Results 131 to 140 of about 23,051 (261)

Better VAT for Both Explicit and Implicit Financial Fees

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract Recently, several countries have initiated reforms on their VAT regimes to include financial services, following the emergence of various methods for taxing both implicit and explicit fees. This article provides a theoretical and empirical analysis of these reforms.
Guillermo Peña
wiley   +1 more source

Impact of IVUS Guidance on Clinical and Procedural Outcomes in Intracoronary Brachytherapy. [PDF]

open access: yesJACC Adv
Kharsa C   +11 more
europepmc   +1 more source

Deciphering Role of Endophytes in Plant Defences and Biotic Stress Resilience Across Families

open access: yesPlant, Cell &Environment, EarlyView.
ABSTRACT Plant families generate distinct repertoires of specialised metabolites that govern their biotic interactions. Endophytes strengthen host plant defence mechanisms and tolerance to biotic challenges by upregulating metabolite biosynthesis, modifying precursor compounds into more potent forms, or by directly synthesising analogous defence ...
S. Aneeqa Noor   +4 more
wiley   +1 more source

Tripartite Interaction Between Penicillium pinophilum‐Host Plants and CMV‐Y: A Model for Endophyte‐Mediated Viral Biocontrol

open access: yesPlant, Cell &Environment, EarlyView.
ABSTRACT Plant‐fungus‐virus tripartite interactions represent complex ecological systems in which mutualistic endophytes can influence host physiology, yet the molecular basis of endophyte‐mediated defence remains poorly understood. Here, we demonstrate that the endophytic fungus Penicillium pinophilum EU0013 suppresses the yellow strain of cucumber ...
Sarah R. Ibiang   +3 more
wiley   +1 more source

Use of Paclitaxel-Coated Balloons in the United States: Early Results From the AGENT Postapproval Study. [PDF]

open access: yesCirc Cardiovasc Interv
Lalani C   +14 more
europepmc   +1 more source

Regulating Autonomous Weapon Systems: Searching for African Solutions to Regional and Global Problems

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Lethal autonomous weapon systems (LAWS), while offering strategic advantages in warfare, pose significant ethical, legal, and security risks, especially for countries in the Global South. This article examines how a philosophical perspective, rooted in African ethical and political thought, can enrich regional and global debates on regulating ...
Ezenwa E. Olumba   +3 more
wiley   +1 more source

Motivating Financial Companies Towards Compliance: The Effects of a Cooperative and Deterrent Regulatory Style in a Letter Experiment

open access: yesRegulation &Governance, EarlyView.
ABSTRACT The aim of this research was to examine the effects of a cooperative and deterrent style, portrayed through regulatory letters, on motivation and compliance. Study 1 examined a general sample (N = 492) in an online experiment, to assess motivation and compliance‐intentions. Study 2 focused on non‐compliant financial service providers (N = 2803)
Sarwesh R. Ishwardat   +3 more
wiley   +1 more source

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