Results 11 to 20 of about 28,488 (107)

First Zoeal Stage of the Snapping Shrimp Alpheus Fabricius, 1798 (Caridea: Alpheidae): New Description of Alpheus bouvieri A. Milne‐Edwards, 1878 and Literature Review

open access: yesActa Zoologica, EarlyView.
ABSTRACT Based on adult morphological characters, the more than 300 species of Alpheus were divided into seven informal species groups, but some groups are not supported by molecular data. The aim here was to describe the zoea I of Alpheus bouvieri, and to do a review of the larval descriptions available in the literature, analysing whether the ...
Karmine Pasinatto   +2 more
wiley   +1 more source

A Journey Between Science and the Arts: Templates for the Depiction of the Pineapple (Sixteenth to Eighteenth Centuries)

open access: yesRenaissance Studies, EarlyView.
ABSTRACT Native to America, the pineapple—Ananas comosus (L.) Merr.—delighted the Europeans who came across it. The fruit was mentioned by the voyagers and missionaries who observed and tasted it in the Americas and, from the 1500s onwards, infused reports, chronicles and natural history treatises with colour and flavour.
Teresa Nobre de Carvalho
wiley   +1 more source

Systematic Nutritional Clinical Assessment (SyNCA): Instrument Development, Delphi Protocol for Content, and Semantic Validation

open access: yesJournal of Human Nutrition and Dietetics, Volume 39, Issue 2, April 2026.
ABSTRACT Background Malnutrition is a common complication in patients with chronic diseases, often exacerbated by clinical factors and increased metabolic demands. In individuals affected by Decompensated Chronic Liver Disease (DCLD), fluid retention, such as oedema and ascites, can hinder accurate nutritional assessment, leading to underdiagnosis or ...
Rosangela Passos de Jesus   +11 more
wiley   +1 more source

Los paraísos fiscales. Un caso particular: La evolución de Andorra [PDF]

open access: yes, 2018
[Resumen]: Las profundas reformas llevadas a cabo en el ámbito internacional, dirigidas fundamentalmente a la consecución de una mayor transparencia fiscal y cooperación, así como la constante lucha contra el blanqueo de capitales y financiación del ...
Jácome Alonso, Cristina Isabel
core  

Criterios de sujeción de las rentas del teletrabajo internacional : residencia fiscal y doble imposición internacional [PDF]

open access: yes, 2010
Los sistemas fiscales se basan en el Principio de Soberanía Fiscal. En base a éste, establecen figuras tributarias con criterios de sujeción personales (residencia), que gravan la renta universal del sujeto (residente), y reales (fuente), que sólo gravan
Martos, Juan Jesús
core   +1 more source

Monitoring small‐scale fisheries through participatory, app‐based surveys in the tropical archipelago of São Tomé and Príncipe

open access: yesConservation Science and Practice, Volume 8, Issue 3, March 2026.
Small Island Developing States have limited capacity to monitor Small Scale Fisheries, despite their high dependence on marine resources. Participatory monitoring of Small Scale Fisheries can fill data gaps while integrating resource users into fisheries management.
Guillermo Porriños   +17 more
wiley   +1 more source

Contabilidad creativa y fraude fiscal [PDF]

open access: yes, 2019
En este trabajo se analizará las diversas definiciones que han aparecido a lo largo del tiempo sobre la contabilidad creativa, y se podrá observar como cada uno de ellas, tiene una visión diferente sobre este tipo de práctica.
Alonso Jano, Sergio
core  

The Changing Landscape of Root‐Knot Nematodes in Brazilian Soybean Fields: Shifting Prevalence of Meloidogyne arenaria, M. incognita and M. javanica and the Occurrence of an Emerging Species, M. enterolobii

open access: yesPlant Pathology, Volume 75, Issue 2, March/April 2026.
An integrative biochemical and molecular survey of 344 soybean fields across Brazil revealed shifts in Meloidogyne species composition, high co‐occurrence rates, and the first report of M. enterolobii in commercial soybean fields, highlighting its geographic expansion and the need for improved nematode management strategies.
Francisco de Assis dos Santos Diniz   +4 more
wiley   +1 more source

LAS NORMAS ANTIPARAÍSO FISCAL ESPAÑOLAS Y SU COMPATIBILIDAD CON EL DERECHO COMUNITARIO: EL CASO ESPECÍFICO DE MALTA Y CHIPRE TRAS LA ADHESIÓN A LA UNIÓN EUROPEA

open access: yesCrónica Tributaria, 2004
Estudio de la regulación española sobre paraísos fiscales (Examen del RD.1080/1991, a la luz de la reforma efectuada a través del RD.116/2003, de 31 de enero: la evolución de la política española sobre paraísos fiscales desde el «nivel de tributación ...
José Manuel Calderón Carrero   +1 more
doaj  

Paraísos fiscales [PDF]

open access: yes, 2015
Los paraísos fiscales tienen sus orígenes a mediados del siglo XX, cuando países con escasos recursos atraían inversiones extranjeras a través de legislación flexible y permisiva en materia financiera y tributaria.
Bafumo, Fernando David   +4 more
core  

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