Results 81 to 90 of about 3,708 (206)

Fake Tax Residency and Tax Competition

open access: yesScottish Journal of Political Economy, EarlyView.
ABSTRACT Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims.
Alejandro Esteller‐Moré   +1 more
wiley   +1 more source

When it rains, it pours. Digital nomads, platform real estate, and the housing crisis in Málaga

open access: yesDigital Geography and Society
During the COVID-19 lockdown, the Southern Spanish city of Malaga relied on digital nomads as an alternative strategy to sustain the short-term rental market in a zero-tourism context.
Ibán Díaz-Parra   +2 more
doaj   +1 more source

Effects of reducing sedentary behaviour on heart rate variability and cardio‐metabolic biomarkers in desk workers with untreated high blood pressure

open access: yesExperimental Physiology, EarlyView.
Abstract Lower sedentary behaviour (SB) has been associated with reduced cardiovascular disease and mortality. Yet, few trials have evaluated cardiovascular mechanisms of benefit. We examined the effects of a SB reduction intervention on heart rate variability (HRV) and cardio‐metabolic biomarkers.
Abdullah Bandar Alansare   +6 more
wiley   +1 more source

Why Fire Suppression Persists: Territorial Politics and the Criminalisation of Fire in India's Political Forests

open access: yesAntipode, Volume 58, Issue 5, September 2026.
ABSTRACT Why does fire suppression remain central to forest governance globally, despite the increasing recognition of fire's ecological and livelihood significance? This study examines the persistence of fire suppression in India, arguing that it continues not for ecological reasons but as a political technology of state territorial control.
Kapil Yadav   +2 more
wiley   +1 more source

Parents' experiences of diagnosis and specialist care of children's rare birthmarks

open access: yesBritish Journal of Health Psychology, Volume 31, Issue 3, September 2026.
Abstract Objectives Congenital melanocytic naevi (CMN) and arteriovenous malformations (AVM) are rare, severe and incurable birthmark conditions associated with lifelong visible difference and complex medical needs. Despite the importance of early health care experiences for parental and child adjustment in general, these remain unexplored in this ...
Morgan B. Zolkwer   +4 more
wiley   +1 more source

The Last Line

open access: yes
Critical Quarterly, EarlyView.
Beci Carver
wiley   +1 more source

Precarious Development: Climate Crisis and Hydrosocial Futures in the Punjab Canal Colonies

open access: yesThe Geographical Journal, Volume 192, Issue 3, September 2026.
Short Abstract This essay traces the history of the hydrosocial arrangement in Pakistan's Punjab province to reveal how colonial and postcolonial irrigation infrastructural development set up the present moment of crisis instead of enduring development.
Abdul Aijaz
wiley   +1 more source

The Survival and Success of Teeth With External Cervical Resorption: A Multi‐Centre, Retrospective Study

open access: yesInternational Endodontic Journal, Volume 59, Issue 9, Page 1841-1857, September 2026.
ABSTRACT Objectives To evaluate the survival and success outcomes of teeth affected by external cervical resorption (ECR) managed using three distinct treatment strategies, with periapical radiographs and small field of view cone beam computed tomography used for diagnosis and treatment planning.
Shanon Patel   +6 more
wiley   +1 more source

Challenges and Obstacles in Providing Healthcare Services to the Nomadic Populations, with a Focus on Strengthening the Network System in Khouzestan Province, Iran: A Qualitative Approach Addressing Internal and External Factors [PDF]

open access: yesپیاورد سلامت
Background and Aim: The fundamental right and most valuable asset for all strata of society is the enjoyment of health. Individuals residing in nomadic settings face geographical, social, cultural, and linguistic barriers when seeking access to essential
Hojjat Rahmani   +2 more
doaj  

Dynamic of Migration lifestyle and settlement of nomad in Bali, Indonesia

open access: yesIndonesian Journal of Geography
This research highlights the lifestyle of digital nomads, which is becoming a more common lifestyle in today's digital age. Bali is one of the most popular destinations for nomads.
Tangguh Okta Wibowo
doaj   +1 more source

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