Cerca risorse accademiche

The Early Miocene Gaiman Formation, from Argentina, houses a taxonomic variety of odontocetes, mainly dominated by platanistoids and physeteroids. In this work, we describe a new medium-sized odontocete, Crisocetus lydek...

The mission of non-business entities is to provide publicly beneficial services. The possibilities of financial support of these entities originate from the system of public finances (subsidies), monetary non-public sour...

The article is devoted to the issue of economic justification for management decisions on tax planning at Ukrainian enterprises. The research objective is to elaborate an approach to comparative analysis of tax alternati...

This book contains the proceedings of the International Conference titled “Current Challenges for the Rule in Europe”, held at the Public University of Navarre (UPNA) on May 26th–28th, 2025, within the framework of...

This excellent history of Peru proposes and proves an entirely new thesis on its nineteenth century: the changes in its economy that might have led to a better future were undone by taxes and other demands at the nationa...

In the context of intensifying tax revenue collection measures and the need to streamline tax administration in the European Union member states, tax enforcement remains an essential, but often controversial, tool in e...

Fixed asset tax is assessed based on land use and is an essential financial resource for Japanese municipalities. Therefore, the evaluation of fixed asset tax is important for local governments. A real estate appraiser u...

Though the extent of wealth inequality across many nations is now well attested, along with the social and political challenges this might entail, there appears to be relatively little popular support for increased taxat...

Paleontological datasets often have large amounts of missing entries that result in multiple mostparsimonious trees. Highly incomplete and conflictive taxa produce a collapsed strict consensus andseveral methods have bee...

The article is devoted to the topical issues of state support for scientific, technical and innovative activities in order to create a favorable environment for the development and implementation of new technologies and ...

We consolidate and present data for the sexual stages of five North American species of Orphella, fungal members of trichomycetes previously classified within Harpellales. Three species emendations accommodate the newly ...

Cavernicolous species that exhibit a high degree of troglomorphism often provide some of the most intriguing evolutionary riddles. For such taxa, the correct systematic arrangement is difficult to determine and becomes p...

When doing a bootstrap analysis with a single tree saved per pseudoreplicate, biased search algorithms may influence support values more than actual properties of the data set. Two methods commonly used for finding phylo...

The Comprehensive Environmental Design and Evaluation System (CEDES) is based on a general taxonomic and conceptual framework that allows it to function both as a building sustainability assessment system and as a flexib...

The rapid growth of online motorcycle taxi services in Indonesia has significantly transformed urban transportation systems, including in Medan City. Alongside this development, various fraudulent practices by online mot...

An annotated list of fish species richness recorded in the Garagoa river basin is reported, consisting of 41 species, 24 of which were collected in the current study. Nine new records are reported for the basin, includin...

Two species of true fruit flies (taxonomic family Tephritidae) are considered pests of fruit and vegetable production in Argentina: the cosmopolitan Mediterranean fruit fly (Ceratitis capitata Wiedemann) and the new worl...

ABSTRACT This study aimed to inventory the Gomphonema species community from the Lower Iguaçu River, within an area of the Parque Nacional do Iguaçu, Paraná, Brazil, providing descriptions, comments, and photomicrogra...

Aim: The factors that influence the diversity of Yungas Andean forest remain unexplored. Our study seeks to investigate the impact of key isolating factors on the genetic structure of multiple taxa, testing for four hypo...

The brown howler, Alouatta guariba, endemic to the Atlantic Forest of Brazil and Argentina, is threatened by habitat loss and fragmentation, hunting, and its susceptibility to yellow fever. Two subspecies have been recog...

The European Union faces the challenge of ensuring its future budgetary stability, which relates to tendences to find new sources of budgetary revenues. From the perspective of EU objectives in sustainable development, i...

Reconstructing hominin evolution is dependent on our capacity to securely and accurately allocate fossil hominin material to an appropriate taxon. While taxonomic assignments are traditionally based on craniodental morph...

This Campbell systematic review assesses the effects of business support services in low‐ and middle‐income countries on firm performance and economic development. The review summarizes findings from 40 studies. Incl...

The Liolaemus elongatus group is a group of lizards that ranges from northwestern Argentina to the southern Patagonian steppe. In this study, we describe a new species of the L. elongatus group. The new taxon is distribu...