Results 111 to 120 of about 373,515 (298)

Legality of Equivalent Form Concepts For Substance In The Perspective of Divine Balance

open access: yes, 2014
: This article uses a qualitative research approach with the interpretation of nash. The purpose of this research would like to reformulate the concept of substance over form to make it more equitable and to describe the reality of the real accounting ...
Sulistyo, Agung Budi; Universitas Jember
core   +1 more source

Electronic Form Over Substance: eSignature Laws Need Upgrades

open access: yes, 2021
Most professionals favor substance over form. Yet, with respect to form itself, more and more favor electronic form over substantive media and signatures.
Determann, Lothar
core   +1 more source

The human gut microbiome across the life course

open access: yesFEBS Letters, EarlyView.
Despite significant individual variation and continuous change throughout life, the human gut microbiome follows some life stage‐specific trends. This article provides a brief overview of how gut microbiome composition shifts across different phases of life. Created in BioRender. Özkurt, E. (2026) https://BioRender.com/8q4nrnc.
Alise J. Ponsero   +4 more
wiley   +1 more source

Septin 9 PB domains coordinate centrosome positioning and microtubule acetylation to control epithelial polarity

open access: yesFEBS Letters, EarlyView.
Septin 9 polybasic domains couple phosphoinositide‐rich membrane binding to centrosome positioning, Golgi organization, and microtubule acetylation to control epithelial polarity. Their loss disrupts this axis, causing centrosome mispositioning, Golgi fragmentation, reduced microtubule acetylation, and polarity inversion via upregulation of the ...
Ting ting Cai   +4 more
wiley   +1 more source

Form, Matter, Substance

open access: yes, 2021
This inaugural lecture, delivered on 17 November 2021 at the University of Neuchâtel, addresses the question: Are material objects analyzable into more basic constituents and, if so, what are they? It might appear that this question is more appropriately
Koslicki, Kathrin
core   +1 more source

The Unfortunate Triumph of Form Over Substance in Canadian Administrative Law

open access: yesSSRN Electronic Journal, 2011
The standard of review analysis for judicial review of administrative action developed over the course of four decades by the Supreme Court of Canada had two important features. First, it provided something of a bulwark against interventionist judges, thereby protecting the autonomy of administrative decision-makers and promoting deference.
openaire   +2 more sources

Rab14 regulates the transport of human papillomavirus to the trans‐Golgi network for infectious cell entry

open access: yesFEBS Letters, EarlyView.
This study reveals that the small GTPase Rab14 is necessary for human papillomavirus (HPV) infection and plays an essential role in the transport of virions to the trans‐Golgi network (TGN). HPV in the early endosome (EE), which harbors GTP‐bound Rab14, is transported to the TGN through the switch of Rab14 from its GTP‐bound to GDP‐bound form.
Yoshiyuki Ishii, Iwao Kukimoto
wiley   +1 more source

Form Over Substance in Fifth Circuit Tax Cases

open access: yes, 2002
As with most litigation, tax litigation comes down to substance and procedure. By "substance" Professor Camp means controversy over the proper amount of tax.
Camp, Bryan T.
core  

When Can Taxpayers Invoke the Substance-over-Form Doctrine?

open access: yes, 2021
This article considers the circumstances under which taxpayers can disavow the form of a transaction they enter in order to claim better tax consequences based on the substance of the transaction.
Jensen, Erik M.
core  

Modulation of Homer1 EVH1 domain internal dynamics by putative autism‐associated mutations

open access: yesFEBS Letters, EarlyView.
The putative autism‐associated M65I and S97L variants of the EVH1 domain of the postsynaptic scaffold protein Homer1 do not exhibit substantial changes in their overall structure or partner binding. Both of them, but especially the M65I variant, show altered internal dynamics relative to the wild‐type domain on the μs‐ms timescale, indicated by the ...
Fanni Farkas   +6 more
wiley   +1 more source

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