Results 21 to 30 of about 199 (129)

Seasonal shifts in network structure and species roles in a tropical island plant–flower visitor community Cambios estacionales en la estructura de la red de interacciones entre plantas y visitantes florales y en los roles de las especies en una comunidad insular tropical

open access: yesInsect Conservation and Diversity, EarlyView.
Constant visitation rates across the flowering season masked major shifts in plant and flower visitor interaction structure, specialization, species roles and trait‐driven patterns shaping interaction intensity. Plants and flower visitors changed ecological roles over time, with native flower visitors playing key roles in maintaining network cohesion ...
Alba Costa   +3 more
wiley   +1 more source

Diferencias territoriales en el concepto de cooperativa protegida y especialmente protegida

open access: yesRevista de Estudios Cooperativos, 2013
Tras diversos estudios sobre las divergencias territoriales en materia de impacto fiscal que produce la aplicación de la legislación fiscal (ley 20/90) en las cooperativas españolas al conjugarse con una legislación sustantiva autonómica diversa, nos ...
Pilar Alguacil Marí   +1 more
doaj   +1 more source

Understanding the Adoption of Artificial Intelligence in Local Government Decision‐Making: The Influence of Institutional Pressures and Managerial Perceptions

open access: yesPublic Administration, EarlyView.
ABSTRACT Artificial intelligence (AI) systems are increasingly being integrated into public sector decision‐making processes, with public managers relying on them to enhance their capabilities. As AI adoption becomes more widespread, discussions about its advantages and drawbacks intensify, alongside growing external expectations and pressures. However,
A. Paula Rodriguez Müller   +2 more
wiley   +1 more source

LA PRESIÓN FISCAL DEL IMPUESTO SOBRE SOCIEDADES POR SECTORES DE ACTIVIDAD [PDF]

open access: yesCrónica Tributaria, 2008
La finalidad de este trabajo es analizar la presión fiscal de las empresas españolas por razón del Impuesto sobre Sociedades, tanto para el conjunto nacional como por sectores de actividad.
Elena Fernández Rodríguez   +1 more
doaj   +2 more sources

Regresión demográfica y finanzas locales: el caso de los municipios gallegos 2001-2019

open access: yesRevista Galega de Economía
La regresión demográfica que afecta a Galicia, se integra, con alguna singularidad, en un cuadro más general con consecuencias económicas y sociales diversas. Entre ellas, potencialmente, una mayor presión sobre las finanzas locales.
Xoaquín Fernández Leiceaga
doaj   +1 more source

There Is Always a Bigger Fish. Determinants of Power Perceptions in Swiss Biodiversity Policy

open access: yesPolicy Studies Journal, EarlyView.
ABSTRACT The Advocacy Coalition Framework (ACF) views power as crucial in policy processes, but the nature of coalition power, its determinants, and how to empirically measure it remain understudied. In this article, we use a mixed method approach and social network analysis to explore power relationships in the biodiversity policy subsystem in ...
Alix d'Agostino   +2 more
wiley   +1 more source

PRESIÓN TRIBUTARIA EN BOGOTÁ

open access: yesCuadernos de Economía, 2002
Este artículo retoma el concepto de presión tributaria, definida como la participación de los impuestos en el PIB, para examinar el esfuerzo fiscal realizado por los bogotanos en comparación con el de otras regiones del país.
Ricardo Bonilla G
doaj   +4 more sources

Facets of Crises: How Problem Indicators and Public Perceptions Affect Policy Change

open access: yesPolicy Studies Journal, EarlyView.
ABSTRACT Crises are widely acknowledged as catalysts for policy change. Yet, our understanding of the policy effects of crises remains limited. Why do only some crises lead to major changes, while significant policy changes also occur during seemingly non‐crisis periods?
Constantin Kaplaner   +6 more
wiley   +1 more source

¿Cómo ha evolucionado la presión fiscal de la empresa española en la última década? Remedios normativos frente a la planificación fiscal

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2020
En este trabajo hemos analizado la evolución de la presión fiscal soportada por la empresa española en la última década (2008-2017). Con base en una muestra de 31.966 observaciones empresas-años y empleando medidas empíricas de tributación efectiva ...
Juan Monterrey Mayoral   +1 more
doaj   +1 more source

Recent advances of emergent extraction technologies to enhance bioactive compounds extraction of microalgae—An overview towards application in cosmetics

open access: yesInternational Journal of Cosmetic Science, Volume 48, Issue 4, Page 884-910, August 2026.
Microalgae extracts show immense potential in cosmetics for their bioactivities; emerging extraction techniques enhance bioactive compound yield from microalgae. Abstract Microalgae have attracted significant interest in numerous sectors, particularly in the cosmetic industries, owing to their rich composition of bioactive compounds. This paper aims to
Alireza Mousakhani Ganjeh   +5 more
wiley   +1 more source

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