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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...

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...

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...

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 ...

Until recently, members of the monogeneric family Arenaviridae (arenaviruses) have been known to infect only muroid rodents and, in one case, possibly phyllostomid bats. The paradigm of arenaviruses exclusively infecting...

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...

Science carried out in South America has experienced a major rise in the levels of productivity and impact during the last decade. The continuity of this process depends upon strong policy decisions of personnel training...

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...

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...

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...

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...

Abstract The escalating antibiotic resistance in oral pathogens, particularly Streptococcus mutans, necessitates the discovery of alternative bioactive scaffolds. While Piper crocatum (red betel) is an ethnobotanically s...

Indonesia’s power sector is still dominated by fossil fuels, which makes it difficult for the country to meet its climate goals. This study develops an integrated modeling framework to evaluate long term decarbonizatio...

Abstract An adult male puma (Puma concolor), hit by a car in an urban area, died three days later despite the therapeutic support provided. At necropsy, multiple firm nodules were identified in the gastric mucosa. The no...

Abstract Intertidal macrobenthos are vital bioindicators of coastal ecosystem health due to their ecological roles, limited mobility, and sensitivity to environmental disturbances. However, traditional field‐based moni...

Chusquea Kunth and Rhipidocladum McClure species (Poaceae, Bambusoideae, Bambuseae) are the only two genera of woody bamboos whose distributions reach the southernmost portion of the Andes mountain range. The identificat...

Abstract Background Hibernation enables animals to survive extreme environments, yet gut microbiome dynamics across the full hibernation cycle remain poorly understood, particularly in chiropterans with unique physiologi...

The South American Ctenomys is the most speciose genus among both hystricomorphs and subterranean rodents of the world. Here, we present the most exhaustive phylogenies and timetree of living and extinct Ctenomys attempt...

Abstract Non-invasive fecal sampling is essential for molecular wildlife studies such as gut microbiome (GMB) research, yet field conditions often limit preservation options. To test the effects of preservation methods o...

We report the first record of a snake from the Cretaceous of northern South America. The remains come from the La Luna Formation (La Aguada Member, Cenomanian of Venezuela) and consist of several vertebrae, which belong ...

This paper offers a systematic and interdisciplinary analysis of contemporary work on memory externalization, with a particular focus on how technological systems are integrated into human mnemonic practices. Drawing on ...

Abstract Bryophytes disperse efficiently via wind-borne spores, yet long-distance transport alone does not guarantee successful establishment at the deposition site. Species-rich hotspots are expected to arise where a su...