Results 41 to 50 of about 147,305 (211)

Impacto de los Convenios de Doble Imposición en la Planificación Tributaria

Revista Venezolana de Gerencia
El estudio tiene por objetivo determinar el impacto de los convenios de doble imposición en la planificación tributaria de las empresas envasadoras de gas licuado de petróleo del Perú.
Santiago Saturnino Patricio Aparicio
doaj   +1 more source

Hacia la gestión y saneamiento financiero y fiscal de los municipios del departamento de Antioquia

Tendencias, 2018
A partir de la Constitución Política de 1991, la administración de los recursos financieros en Colombia es objetivo central de la descentralización fiscal, en tanto, la planificación y ejecución financiera está enfocada en la eficiencia, eficacia y ...
Gleidy Alexandra Urrego Estrada, Jahir Alexander Gutiérrez Ossa   +1 more
doaj   +1 more source

InSAR Ground Deformation and Pumping Energy Consumption Reveal Urban Water Security

Water Resources Research, Volume 62, Issue 1, January 2026.
Abstract Water resource assessments are critical for ensuring water security (WS), particularly in rapidly urbanizing regions with increasing water demand and limited water monitoring capabilities. Earth observations and indirect indicators of surface and groundwater changes are valuable tools for developing such assessments.
Martín Marañón, Alfredo Durán, Rigel Rocha, Monika Winder, Carmen Ledo, Virgilio Martínez, Alfredo Mendoza, Fernando Jaramillo   +7 more
wiley   +1 more source

Successional and native forests predict the occurrence and infection status of Chagas disease vectors in Panama

Journal of Applied Ecology, Volume 63, Issue 1, January 2026.
Findings here show that successional forest predicts greater kissing bug infestation risk in palm trees, whereas native forest predicts lower kissing bug occurrence but greater infection with T. cruzi. These insights can guide land use planning towards vegetation management practices that help minimize T. cruzi transmission risks for rural communities.
Juliana Hoyos, Azael Saldaña, Sonia Altizer, Vanessa Pineda, Kadir Gonzalez, Jose E. Calzada, Raissa Nogueira de Brito, Susan Tanner, Daniel Mendieta, Alberto Cumbrera, Nicole L. Gottdenker   +10 more
wiley   +1 more source

Evidence‐Based Policymaking and Spatial Planning. Factors of Evidence Utilization

Review of Policy Research, Volume 43, Issue 1, January 2026.
ABSTRACT This paper investigates the role and usability of expert‐generated evidence in democratic policymaking, with spatial planning as a case study. Drawing on the literature on evidence‐based policymaking in political science and planning, and employing the CRELE and ACTA frameworks with a critical realist approach, the study analyses the ...
Martino Mazzoleni, Matilde Zubani
wiley   +1 more source

Fiscalidad de los productos financieros [PDF]

, 2014
El objetivo de este trabajo es orientar al ahorrador en su planificación fiscal, para ello analizamos el tratamiento fiscal de los principales productos financieros para el ejercicio 2014, prestando especial atención como tributan en el IRPF.
Sanz Pérez, Jonatan
core  

Efficient but Elusive Rhizobia Fix Nitrogen in the Wild Legumes Bituminaria bituminosa and Coronilla Viminalis

Journal of Basic Microbiology, Volume 65, Issue 12, December 2025.
ABSTRACT In ecological restoration of degraded natural habitats, revegetation with wild native plants is a priority. Legumes play a key role in this process through nitrogen (N)‐fixing symbiosis with rhizobia, obtaining N for their growth and improving soil fertility, which benefits other nonleguminous plants in the environment. This study explores the
Ana Monzón‐Ramos, Sara Pérez‐González, Laura Pulido‐Suárez, Francisco Díaz‐Peña, Ana Rodríguez‐Pérez, J. Alfredo Reyes‐Betancort, Milagros León‐Barrios   +6 more
wiley   +1 more source

Towards the Implementation of the Smart Circular Economy for Sustainable Development: A Systemic Framework of Barriers and Drivers in the Hospitality Sector

Sustainable Development, Volume 33, Issue 6, Page 8923-8948, December 2025.
ABSTRACT The hospitality sector is recognized for its high impact on sustainable development due to its intensive use of resources and significant waste generation. Although factors influencing the implementation of the smart circular economy (SCE) for sustainability have been studied, empirical evidence remains limited and diffuse, especially in ...
Rafael Mora‐Contreras, María Jesús Álvarez, Carmen Jaca, Marta Ormazabal, Maria Isabel Rodriguez‐Ferradas, Paz Morer‐Camo   +5 more
wiley   +1 more source

La planificación tributaria en la toma de decisiones para las empresas constructoras

Revista Tecnológica
La planificación tributaria es un elemento fundamental en la gestión financiera de las empresas constructoras, permitiendo identificar estrategias fiscales que maximicen la rentabilidad.
Elizabeth Alexandra Lopez Lojan, Irma Abrigo Córdova   +1 more
doaj   +1 more source

Planificación fiscal con el impuesto dual sobre la renta [PDF]

Este trabajo analiza en qué medida la implantación de un impuesto dual sobre la renta puede modificar las oportunidades de planificación fiscal de que disponen los contribuyentes en los impuestos sobre la renta personal y societaria vigentes en la mayor ...
Félix Domínguez Barrero, Julio López Laborda   +1 more
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