Search results for " tax"
showing 10 items of 794 documents
L’audition chez les primates : entre forme, fonction, écologie et comportement
2019
The order Primates is composed of species whose morphologies, life history traits and behaviors are very diversified. The oldest representatives are dated about 65 million years. Because of this diversity, studies have focused on understanding the relationships between different parameters. Among the morphological structures studied, the basicranium, in particular the characters of the ear, have very often been considered in a phylogenetic perspective. Since the development of new acquisition techniques such as micro-tomography (μCT), new data are available. Thus, the interest for the morphology of the inner and middle ear, hitherto difficult to access, is growing. The structures of the ear…
A new species of Ferula (Apiaceae) from Malta
2018
Ferula melitensis, a new species from the Malta Archipelago, is described and illustrated. It belongs to the taxonomic group of F. communis, showing close relationships mainly with F. tunetana, F. arrigonii, F. communis s.str. and F. glauca, from which it differs in several features regarding the stem, leaves (mainly for shape and size of terminal segments), flowers and mericarps; other significant differences regard the ecology and phenology. The investigations, carried out on living plants, herbarium material and literature data, regard the morphological analysis of vegetative and reproductive structures, the anatomy of terminal leaf segments and mericarps, as well as the shape and size o…
Anàlisi de la mortalitat a Espanya durant el període 2000-2016. Dones
2018
Anàlisi descriptiva de la mortalitat a Espanya (dones) durant el període 2000-2016. Per cada un dels anys del període es presenten el model de mortalitat, el model d'anys potencials de vida perduts suposant que la mortalitat entre 1 i 79 anys és evitable i el model d'anys potencials de vida perduts suposant que la mortalitat entre 1 i 69 anys és evitable. Es completa l’anàlisi amb l'evolució de la mortalitat de les principals causes de defunció durant el període. En l’evolució de la mortalitat s’han inclòs totes les causes que es reflecteixen als models de mortalitat i d’anys potencials de vida perduts dels anys 2000 i 2016, ordenant les causes d’acord al nombre de defuncions observades l’a…
Indicadors de mortalitat
2019
Conjunt de fulls de càlcul dissenyats amb Microsoft Excel (versió 2003) que permeten calcular, per a un sexe (homes, dones o total) i un any concret, els principals indicadors de mortalitat d’una zona geogràfica. També els models de mortalitat i d’anys potencials de vida perduts. Les dades necessàries són: •Defuncions per causa de mort i grup d’edat -Causa de mort Llista de grans grups de causes de mort Llista reduïda de 102 causes (INE-CCAA) Llista de 86 causes (Registre de mortalitat de la Comunitat Valenciana) Qualsevol altra exhaustiva i exclusiva llista de causes de mort -Grups d’edat Grups quinquennals d’edat: 0 a 4 anys, 5 a 9 anys, ..., 80 a 84 anys i 85 i més anys. El grup d’edat e…
Aging in Sponges
2003
The sponges (phylum Porifera) are the lowest and phylogenetically oldest, still extant phylum of Metazoa [1, 2]. These animals are considered as the evolutionary earliest living relicts of the successful transition from the (perhaps) unicellular to the multicellular state [2]. Evidence has been presented by molecular phylogenetic analysis that sponges share a common ancestor with the other metazoan phyla, the hypothetical Urmetazoa [2, 3].
New insights into non-avian dinosaur reproduction and their evolutionary and ecological implications: linking fossil evidence to allometries of extan…
2013
It has been hypothesized that a high reproductive output contributes to the unique gigantism in large dinosaur taxa. In order to infer more information on dinosaur reproduction, we established allometries between body mass and different reproductive traits (egg mass, clutch mass, annual clutch mass) for extant phylogenetic brackets (birds, crocodiles and tortoises) of extinct non-avian dinosaurs. Allometries were applied to nine non-avian dinosaur taxa (theropods, hadrosaurs, and sauropodomorphs) for which fossil estimates on relevant traits are currently available. We found that the reproductive traits of most dinosaurs conformed to similar-sized or scaled-up extant reptiles or birds. The …
2013
To estimate the body temperature (BT) of seven dinosaurs Gillooly, Alleen, and Charnov (2006) used an equation that predicts BT from the body mass and maximum growth rate (MGR) with the latter preserved in ontogenetic growth trajectories (BT-equation). The results of these authors evidence inertial homeothermy in Dinosauria and suggest that, due to overheating, the maximum body size in Dinosauria was ultimately limited by BT. In this paper, I revisit this hypothesis of Gillooly, Alleen, and Charnov (2006). I first studied whether BTs derived from the BT-equation of today’s crocodiles, birds and mammals are consistent with core temperatures of animals. Second, I applied the BT-equation to a …
Profit change and its drivers in the English and Welsh water industry: is output quality important?
2014
Abstract The assessment of profit change over time and its drivers is essential to analyse firms' financial performance. This paper investigates profit change and its components for the 10 English and Welsh water and sewerage water companies over the period 1991–2008 and for three regulatory sub-periods. Profit changes and their drivers are computed following two approaches, namely: without controlling for water and sewerage quality issues, and after decomposing the output effect into high quality and low quality output effect. In both cases, profit change is decomposed into various factors such as quantity and price effect, technical change, efficiency change, resource mix, product mix, an…
Nodokļu konvenciju un uzņēmumu peļņas repatriācijas uz investora valsti aplikšanas ar nodokļiem ietekme uz ārvalstu tiešajām investīcijām Latvijā.
2022
Latvijai ir salīdzinoši plašs nodokļu konvenciju tīkls, un šo konvenciju slēgšana pamatā tiek slēgta ar mērķi novērst nodokļu dubultās uzlikšanu, tādējādi arī veicinot ārvalstu tiešās investīcijas Latvijā. Taču līdz šim Latvijā jautājums par to, vai nodokļu konvencijas veicina ārvalstu tiešās investīcijas Latvijā, nav plaši pētīts. Autors šajā darbā pētīja sakarību starp nodokļu konvencijas esamības faktu (ņemot vērā dažādas attiecīgo konvenciju īpašības) un ārvalstu tiešajām investīcijām Latvijā. Tāpat tika apskatīta atsevišķu nodokļu faktoru ietekme uz ārvalstu investīcijām Latvijā. Darbā, izmantojot paneļa datu modeli, analizēta informācija par ārvalstu tiešajām investīcijām uz Latviju n…
EuroSL – a European taxonomic backbone for vegetation databases and other taxon- related databases: version 1.0
2016
Background: A taxonomic reference list is an indispensable tool to sample, manage and match biodiversity data from different sources. Merging vegetation databases or combining them with taxon-related attributes needs reliable and consistent information about the taxon concepts used and an appropriate naming. Aim: Creating a “taxonomic backbone” of European vascular plants and bryophytes with links to widespread taxonomic references. Methods: We used the Euro+Med plant list (Euro+Med 2006ff), version 2015/04. For all families not yet covered there we used taxa from Flora Europaea (Tutin et al. 1980ff). Additionally we included the aggregates from the Ehrendorfer (1973) list. For bryophytes w…