Search results for "Establishment"

Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality

2020

This article deals with the decision taken by the Court of Justice of the European Union in Sofina. In the authors' view, it may have extended the standard of comparability, requiring (foreign) non-dividend income of the recipient to be taken into consideration in comparing the tax treatment of domestic and outbound dividends. This comparator, however, upsets the principle of territoriality, as accepted by the Court in Futura (Case C-250/95) and Centro Equestre (Case C-345/04), by requiring the source state to take into account losses that the non-resident taxpayer has in the residence state. Taken at face value, Sofina's impact may extend well beyond withholding taxes, specifically, and di…

Els cobejats fruits de l'oblit

2009

Los codiciados frutos del olvido

2008

SRC1: an intron-containing yeast gene involved in sister chromatid segregation

2001

Analysis of a three-member gene family in the yeast Saccharomyces cerevisiae has allowed the discovery of a new gene that comprises two contiguous open reading frames previously annotated as YML034w and YML033w. The gene contains a small intron with two alternative 5′ splicing sites. It is specifically transcribed during G2/M in the cell cycle and after several hours of meiosis induction. Splicing of the mRNA is partially dependent on NAM8 but does not vary during meiosis or the cell cycle. Deletion of the gene induces a shortening of the anaphase and aggravates the phenotype of scc1 and esp1 conditional mutants, which suggests a direct role of the protein in sister chromatid separation. Co…

Rapid adaptation of signaling networks in the fungal pathogen Magnaporthe oryzae

2019

Abstract Background One fundamental question in biology is how the evolution of eukaryotic signaling networks has taken place. “Loss of function” (lof) mutants from components of the high osmolarity glycerol (HOG) signaling pathway in the filamentous fungus Magnaporthe oryzae are viable, but impaired in osmoregulation. Results After long-term cultivation upon high osmolarity, stable individuals with reestablished osmoregulation capacity arise independently from each of the mutants with inactivated HOG pathway. This phenomenon is extremely reproducible and occurs only in osmosensitive mutants related to the HOG pathway – not in other osmosensitive Magnaporthe mutants. The major compatible so…

Digging into group establishment: Intervention design and evaluation

2021

Previous research has documented challenges in students’ group work. An identifiable segment of the previous research that relates to improving students’ group work conditions is the study of group formation and self- and peer-assessment. Though studies that primarily focus on how to address the conditions of students’ group work and the existing problems can be found, there are not many related to higher education settings. On this ground, the present article advances a qualitative evaluation of the intervention that promotes student groups’ self-awareness and thereby self-regulation toward fair group work during a software engineering project. An inductive thematic analysis was applied to…

Reclutamiento y reclutas en la ciudad de Valencia (1717-1762)

2019

This research aims to analyze recruitment by quintas, Spanish word for recruitment levies by lot, in the city of Valencia and the townships included in its jurisdictional area. The analyzed period began in 1717 with the first levie decreted by king Philip V once the War of Spanish Succession was over. Applied this levie in the kingdom of Valencia, this was the first application of levies by lot. The closing year for the reported period up to 1762, whith the last levy made by king Charles III before the establishment of the annual periodicity for the recruitment process. Procedures with which human contingents claimed to the city of Valencia between the mentioned dates were organized and dis…

Diecezja opolska ([1945] 1972–2022) – powojenne dziedzictwo Kościoła na Śląsku Opolskim

2022

50 lat temu, 28 czerwca 1972 r. papież Paweł VI bullą Episcoporum Poloniae coetus ustanowił nową diecezję opolską z dotychczasowym kościołem parafialnym Podwyższenia Krzyża Świętego w Opolu jako katedrą i włączył ją do zreorganizowanej metropolii wrocławskiej. Od 1945 r. jednostka ta funkcjonowała jako administracja apostolska Śląska Opolskiego, co poniekąd podyktowane zostało powojennym porządkiem, jaki polska administracja kościelna została zmuszona wprowadzić na przyznanych Polsce ziemiach zachodnich i północno-zachodnich. Stan faktyczny nie mógł być jednak sanowany przez Stolicę Apostolską do czasu podpisania pomiędzy stroną polską a niemiecką układu o podstawach normalizacji stosunków,…

Bienes públicos mundiales / Bienes comunes de la humanidad

2003

Ejemplar dedicado al XXV Aniversario de la Constitución Española

Establishment of a commercial organic hopyard in a Mediterranean environment: Production attributes and their relationship with soil texture

2023

The cultivated hops are recently moving towards new growing areas in Southern Europe, boosted by the increasing number of craft breweries and by the higher vulnerability to climate change observed, for this crop, in the traditional growing regions. Despite this clear market and geographic trend, there is a lack of knowledge about pedoclimatic needs and agronomic performances of hops grown in the Mediterranean environment. Particularly, the agronomic potential of a new hopyard during its establishment period is poorly studied even in traditional growing zones. Moreover, a restricted number of plants were usually sampled to gather the few data available, thus leading to a probable overestimat…