Results 151 to 160 of about 73,680 (311)

Corporate tax harmonization in the EU [PDF]

open access: yes
This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess the
Albert van der Horst   +4 more
core  

Evaluating the impact of hunter access and harvest regulations on elk movement and resource selection

open access: yesThe Journal of Wildlife Management, EarlyView.
We estimated daily probabilities of female elk transitioning between hunter access strategies during 4 periods of the fall hunting season in the Devil's Kitchen study area in central Montana, USA, 2020‐2023. Elk generally avoided harvest risk by selecting for less hunter access and more restrictive harvest regulations.
Nicole P. Bealer   +5 more
wiley   +1 more source

Gender and Land Degradation Neutrality (LDN): Evaluating Nigeria's Legislative Framework for Achieving Gender‐Equitable LDN Outcomes

open access: yesLand Degradation &Development, EarlyView.
ABSTRACT Legislative frameworks that support gender equality are crucial for addressing structural inequalities, protecting women's rights, and achieving gender‐equitable land degradation neutrality (LDN) outcomes. This study examines the extent to which national‐level policies and legislation governing LDN and related sectors incorporate gender ...
Cynthia Nneka Olumba   +1 more
wiley   +1 more source

Carbon, Nitrogen, and Corresponding Stable Isotope Signatures Reveal Channel Banks as Major Sediment Sources in a Tropical Agricultural Watershed

open access: yesLand Degradation &Development, EarlyView.
ABSTRACT Uncertainties about the applicability of δ13C and δ15N as tracers of sediment sources in tropical river basins highlight the need for more in‐depth investigations of these isotopes. This study therefore assessed the effectiveness of δ13C and δ15N signatures in discriminating sediment sources in an agricultural catchment in Northeast Brazil ...
Fábio Farias Amorim   +10 more
wiley   +1 more source

Impact of E‐Beam Sterilization on Bioglass Composite Shape Memory Scaffolds

open access: yesMacromolecular Materials and Engineering, EarlyView.
Electron beam (E‐beam) sterilization is an attractive alternative to conventional methods (e.g., ethylene oxide) to sterilize medical devices such as scaffolds used to heal bone defects. Herein, the impact of E‐beam sterilization on the properties of “self‐fitting” shape memory polymer (SMP) scaffolds prepared from resorbable polyesters and a bioglass ...
Brandon M. Nitschke   +2 more
wiley   +1 more source

Bio‐Based Microfluidics With Snail Slime: A By‐Product of Agriculture Plays an Exciting Role in the Chemistry of Microfluidic Reaction Chambers

open access: yesMacromolecular Rapid Communications, EarlyView.
Due to a broad spectrum of active ingredients, snail slime presents a variety of exciting physical properties and chemical reactivities. Especially in the role of the reduction‐ and stabilizing agent for the manufacturing of gold nanoparticles, its great potential is revealed. Utilising the proteins found in slime, Nanoparticle‐comprising hydrogels are
Andrea Koball, Jens Gaitzsch
wiley   +1 more source

Experimental Study on Polymer–Polymer Interfacial Thermal Resistance

open access: yesMacromolecular Theory and Simulations, Volume 34, Issue 2, March 2025.
Interfacial thermal resistance (ITR) in polymer–polymer interfaces is experimentally measured in this paper by the multi‐layered bulk sample approach. Based on numerical simulation and experimental verification, new techniques of layer‐overlapping samples are developed.
Yinfeng Xia   +2 more
wiley   +1 more source

Company Tax Reform in the European Union. [PDF]

open access: yes
The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment.
Peter Birch Sørensen
core  

Functional Connectivity to the Cerebellum and Resting‐State Networks Predict Earlier Improvement of Dystonia Following Globus Pallidus Internus‐Deep Brain Stimulation (GPi‐DBS)

open access: yesMovement Disorders, EarlyView.
Early improvement of dystonia after globus pallidus internus‐deep brain stimulation (GPi‐DBS) is associated with stimulation of the globus pallidus externus‐subthalamic nucleus (GPe‐STN) fibers and the lenticular fasciculus. Functional connectivity to the cerebellar cortex and the limbic and default mode networks predict early improvement of symptoms ...
A. Enrique Martinez‐Nunez   +9 more
wiley   +1 more source

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