Search results for " tax"
showing 10 items of 794 documents
Smartphone usage among older adults
2021
Abstract Problematic smartphone usage, associated with impaired daily functioning, has gained increased attention among researchers. However, extant research is focusing on adolescents and younger adults. This paper investigates smartphone usage among older adults, of which less is known. To do so, we conducted a cross-sectional survey of 154 smartphone users (60+ years) in Norway using structural equation modeling (PLS-SEM). We examined the contributing roles of loneliness, habit, social influence, emotional gain, fear of missing out, self-control, and problematic smartphone usage. We further investigated how older adults engage with their smartphones. Our findings suggest that older adult…
Plant-herbivorous beetle networks : molecular characterization of trophic ecology within a threatened steppic environment
2015
DNA barcoding facilitates many evolutionary and ecological studies, including the examination of the dietary diversity of herbivores. In this study, we present a survey of ecological associations between herbivorous beetles and host plants from seriously threatened European steppic grasslands. We determined host plants for the majority (65%) of steppic leaf beetles (55 species) and weevils (59) known from central Europe using two barcodes (trnL and rbcL) and two sequencing strategies (Sanger for mono/oligophagous species and Illumina for polyphagous taxa). To better understand the ecological associations between steppic beetles and their host plants, we tested the hypothesis that leaf beetl…
Phylogenetic diversity and affiliation of tropical African ectomycorrhizal fungi
2022
Ectomycorrhizal fungi form a mutualistic symbiosis with plant roots, and are key for nutrient cycling in many ecosystems. Here we study the ectomycorrhizal fungal communities in the Oueme Superieur reserve forest in Benin (West Africa). We use phylogenetic methods to test if the species from the study site are closer to other tropical African species than to species from other regions. The Oueme Superieur community was represented by nine Operational Taxonomic Units in Amanitaceae, one in Boletaceae, one in Cantharellaceae, one in Cortinariaceae, two in Inocybaceae, fourteen in Russulaceae and three in Sclerodermataceae. Of these thirty-one Operational Taxonomic Units, twenty had no record …
The late Late Albian (Mortoniceras fallax Zone) cephalopod fauna from the Bracquegnies formation at Strépy-Thieu (Hainaut, southern Belgium).
2016
Excavations in 1989-1990 for the construction of a boat lift near the villages of Strépy and Thieu, east of Mons (province of Hainaut, southern Belgium), exposed a 40-metre section of the Bracquegnies Formation (Haine Green Sandstone Group; the ‘Meule de Bracquegnies’ of previous authors). Several hundred well-preserved, silicified cephalopods were collected from between 15 and 35 metres above the base of the sequence temporarily exposed there. The fauna is: Eutrephoceras clementianum (d’Orbigny, 1840), Puzosia (Puzosia) mayoriana (d’Orbigny, 1841), Callihoplites tetragonus (Seeley, 1865), Discohoplites valbonnensis valbonnensis (Hébert & Munier-Chalmas, 1875), Cantabrigites cantabrigense S…
A critical re-examination of the academic literature on venture capital networks
2020
This paper proposes a critical re-examination of the recent trends of the literature on venture capital networks. This brief review thoroughly scrutinises three papers that are representative of the recent academic literature in this field of study. I identify their points of strength and limitations, in order to pave the way for future research. This paper shows that the study of network weak and informal ties and the role of risk management strategies are promising areas for pushing the frontiers of research on venture capital networks. Extending our knowledge on this topic is crucial to understand the best strategic decisions venture capital firms should take, as parts of an inter-organi…
Sulla natura giuridica del nuovo canone patrimoniale di concessione, autorizzazione o esposizione pubblicitaria
2020
La centralità della nozione di tributo quale criterio di riparto della giurisdizione costringe l’interprete ad indagare se il prelievo coattivo, quand’anche il legislatore non lo qualifichi né come imposta, né come tassa, né come contributo, presenti o meno i caratteri del tributo. Attraverso gli strumenti offerti dalla giurisprudenza della Corte costituzionale lo studio analizza le norme contenute nell’art.1, commi da 816 a 836, della L. n.160/2019, con cui il legislatore ha stabilito che i Comuni, le Province e le Città metropolitane istituiscono a decorrere dal 1° gennaio 2021, in sostituzione di forme di prelievo preesistenti, il nuovo canone patrimoniale di concessione, autorizzazione …
Study of the impact of viticultural practices on arbuscular mycorrhizal fungi associated with vines
2021
Arbuscular mycorrhiza, a mutualistic symbiosis established between plants andarbuscular mycorrhizal fungi (AMF), providesmany ecosystem services such as improved soilstructure, increased plant growth and nutrition,and improved tolerance to biotic and abioticstresses. However, intensive agricultural practicesand the use of phytosanitary products as forexample herbicide and fungicides, have a strongimpact on communities of soil microorganisms,including arbuscular mycorrhizal fungi, as well ason biological mechanisms within the ecosystem.This thesis wotk is part of the European Biovineproject supported by the European Commissionthrough the CORE Organic Cofund.The aim of this research work was …
Uporczywość jako znamię wykroczenia skarbowego z art. 57 § 1 k.k.s. - wybrane problemy interpretacyjne i dowodowe
2016
Article 57(1) of the Fiscal Criminal Code penalises a fiscal misdemeanour that consists in a taxpayer’s persistent failure to pay tax on time. The element of ‘persistence’ is subject to assessment, giving rise to many doubts and controversies. As regards the offences described in Articles 209(1), 218(1a) and 190a(1) of the Criminal Code, an objective-subjective understanding of that element is prevalent, which takes into account the prolonged nature and repeatability of conduct in question, as well as the perpetrator’s special, negative attitude to his obligation. It is emphasised, at the same time, that the persistence element is only established when the perpetrator has an objective possi…
Plant Specialized Metabolites in Hazelnut (Corylus avellana) Kernel and Byproducts: An Update on Chemistry, Biological Activity, and Analytical Aspec…
2019
Abstract Corylus avellana (hazelnut) is one of the most popular tree nuts on a worldwide basis. The main products of C. avellana are kernels, a nutritious food, with a high content of healthy lipids, contained in a hard shell. In recent years, along with the ongoing research carried out on hazelnut kernels, a growing interest has been addressed to the hazelnut byproducts including hazelnut skin, hazelnut hard shell, and hazelnut green leafy cover as well as hazelnut tree leaf. These byproducts deriving from the roasting, cracking, shelling/hulling, and harvesting processes have been found as a source of “phytochemicals” with biological activity. The aim of this review is to provide a compre…
Technological and Economic Factors Determining ICT Level : Evidence from Rural Micro-Businesses in Democratic Republic of Congo
2018
The Democratic Republic of Congo (DRC) is the 11th largest country in the world although wars have devastated the economics of the country. In this vast but poor area, there are a lot of small businesses, particularly in agriculture. Therefore, focusing on small enterprises and their use of Information and Communication Technologies (ICT) can be a key issue in enhancing the nation's infrastructure, communications, social relations and economy. This research aims at increasing our understanding of these issues together by analysing the effects of ICT in micro‐level businesses in a developing country. The research focused on the rural neighbourhood of Ngandanjike in the area of Mbujimayi in s…