Search results for " tax"

In the Eye of the Beholder: How Regulatory Focus and Self-Efficacy Interact in Influencing Opportunity Recognition

2012

Although there is evidence that regulatory focus is associated with opportunity exploitation, there is a lack of research examining its role at the early stages of opportunity recognition. The present study makes two major contributions to address this gap. First, we demonstrate that entrepreneurs' promotion focus is positively related to opportunity recognition, whereas prevention focus is not significantly related to opportunity recognition. Second, integrating two theories of self-regulation – regulatory focus theory and self-efficacy theory – our findings reveal that a high promotion focus compensates for entrepreneurs' low levels of creative and entrepreneurial self-efficacy in opportu…

Importanza della bioacustica nella sistematica degli Ortotteri

2013

The genus Bolbelasmus in the western and southern regions of the Mediterranean Basin (Coleoptera: Geotrupidae: Bolboceratinae)

2016

The Bolbelasmus Boucomont, 1911 species of the western and southern regions of the Mediterranean Basin (Northern Africa, Iberian Peninsula and France) are revised. The following three new species are described: Bolbelasmus brancoi Hillert & Král sp. nov. and Bolbelasmus howdeni Hillert & Král sp. nov., both from Spain and Gibraltar, and Bolbelasmus nikolajevi Hillert, Arnone, Král & Massa sp. nov. from Egypt, Libya and Tunisia. Bolbelasmus vaulogeri (Abeille de Perrin, 1898) stat. restit. is removed from synonymy with B. bocchus (Erichson, 1841) and reinstated as a separate species. Bolbelasmus romanorum Arnone & Massa, 2010 is considered a junior subjective synonym of B. vaulogeri. Lectoty…

La caratterizzazione pedologica del sottobacino Iudeo-Bucari.

2013

Flora Mediterranea, 27

2017

Flora Mediterranea is an International peer-reviewed journal, published annually by the Founfation pro Herbario Mediterraneo on behalf of OPTIMA, includes papers dealing with the study of biogeography, floristics and systematic botany in the Mediterranean area. Indexed on SCOPUS, ISI WEB OF SCIENCES, and GOOGLE SCHOLAR.The volume 27 includes 20 articles for a total of 301 pages.

XIV OPTIMA Meeting, September 9-15 2013, Abstracts

2013

The volume includes oral and poster presentation of the XIV OPTIMA Meeting held in Palermo from 9 to 15 September 2013

XV OPTIMA MEETING, Montpellier (France), 6-11 June 2016, Abstracts

2016

Book of abstract of the XV OPTIMA MEETING held in Montpellier (France) from 6th to 11th June 2016

What is Allium paniculatum? Establishing taxonomic and molecular phylogenetic relationships within A. sect. Codonoprasum

2016

Allium paniculatum L. is commonly recorded from the Euro-Mediterranean and Irano-Turanian regions. Evidence from literature and herbarium collections revealed that many different taxa of A. sect. Codonoprasum Rchb., all characterized by big size, diffuse and densely flowered umbrella, very long spathe valves, long pedicels, and cylindrical-campanulate perigon, have been wrongly attributed to this species thus affecting records on its geographic distribution and morphological characterization. In order to define the true identity of A. paniculatum, we analyzed specimens coming from the type locality (Don River), and provided details on morphology, ecology, karyology, leaf anatomy, seed morph…

Allium cithaeronis (Alliaceae), a new species of A. sect. Scorodon from Greece.

2011

Allium cithaeronis, a new species of A. sect. Scorodon from Greece is described and illustrated. Its chromosome number (2n=16), karyogram, leaf anatomy, ecology, taxonomical relationship are examined. For some morphological features, such as exerted stamens from perigon and tuberculate lobes in the upper part of the ovary,it represents a very isolated species within the A. sect. Scorodon.

Diversity and conservation in wild and cultivated Capparis in Sicily

1997

The taxonomy, distribution and ecology of the polymorphic Capparis spinosa L. in Sicily are discussed. C. spinosa subsp. rupeslris (Sibth. & Sm.) Nyman , a leathery-Ieaved, pendulous-branched shrub is widespread on carbonate, volcanic and gypsaceous outcrops. Subsp. spinosa, a thorny chamaephyte or hemicryptophyte with creeping branches, is mainly distributed in south-central parts of Sicily, on clay and natric soils under xerophilous conditions. Attention is drawn to a remarkable environment-induced variation within the latter subspecies. The heterogeneity of the cultivated forms of subsp. rupestris on the island of Pantelleria (Strait of Sicily) appears to be linked to crossing and in…